BIBB COUNTY SCHOOL DISTRICT 

Accounting Office      Policies and Procedures  Manual      Last Edit Date  7/14/2010       

 

Bibb County School District Accounting Office Policies and Procedures Manual

TABLE OF CONTENTS I. Introduction....................................................................................5 A. General B. Accounting Office Staff II. General Ledger Accounting…………............................................6 A. Chart of Accounts B. New Accounts C. Maintenance and Distribution of Accounting Financial Reports D. Accounting Corrections E. Questions and Information III. Revenues and Cash Receipts………….....................................11 A. Sources of Revenue B. Cash Receipts C. Gifts to the District D. Billing and Collection of Tuition Accounts IV. Cash Management.....................................................................13 A. Petty Cash and Other Reimbursement Accounts B. Investment of Cash and Wire Transfers C. Bank Reconciliations V. Purchasing and Accounts Payable……………..........................14 A. Purchase of Goods and Services B. Accounts Payable C. Sales and Use Tax VI. Payroll………………………………….…….................................16 A. General B. Direct Deposit Requirement C. Compensation Guides and Contracts D. Payroll Calendar 2   

E. F. G. H. I. J. K. L. M. N.

Payroll Cycles Timesheets, Processing of Payroll and Distribution of the Payroll Personnel Service Agreements Deductions from Pay Bad Debt Correspondence and Wage Garnishments Payroll Corrections and Transfers Outside Contractors or Consultants vs. Employee Status Leave Reporting Salary Advances Resignations and Terminations

VII Fixed Assets...................................................................................20 A. Definition B. Authorization for Purchase C. Capitalization Policy D. Insurance and Reporting of Theft E. Movement of Assets F. Disposal or Trade In of Fixed Assets VIII. Federal and Other Grants and Contracts…………………………...21 A. Administration B. Review and Approval of Grants C. Fringe Benefits and Indirect Cost Rates D. Consolidated Application for Grants Received Through the Georgia Dept.of Ed. E. Cash Reimbursements F. Cash Management. G. Procurement-Disbarment List H. Effort Reports I. Personnel J. Financial Reports K. Budget Review L. Program Manager On Leave IX. Budget Control........................................ ........................................26 A. The Budget Cycle B. Budget Amendments C. Budget Control

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X. Year End Close and Audit……................................. .......................27 A. Fiscal Year End Closing Procedures B. The External Audit C. Internal Audit Function XI Travel and Other Items………............................................................28 A. Business Travel Policies, Advances and Reimbursements B. Entertainment Expenses

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I. INTRODUCTION A. General. The purpose of this manual is to describe the existing accounting policies and procedures that have been established as the norm for the Bibb County School District and to serve as a valuable reference guide. These policies and procedures have been designed to help safeguard the District's assets and to promote accuracy, efficiency and consistency in accounting operations throughout the School District. It is hoped that a written manual will both contribute to these objectives as well as to assist employees of the District to comply with the prescribed accounting operations of the District. This manual is also available on the Accounting Office website. B. Accounting Office Staff. The following are brief descriptions of the responsibilities of the various positions. 1. Director of Accounting. The Director supervises the Accounting Office staff and is responsible for all accounting and financial reporting and related internal controls, financial services, cash management, and assists in the management of the District’s investments. The Director coordinates with the external auditor for all audits of the District. 2. Accounting Manager-Fund Control. The Accounting Manager of Fund Control has the responsibility for the general ledger system (including monthly reports, journal entries, questions and corrections), and fixed asset accounting. The Accounting Manager also assists in the supervision of the accounting grant functions and the yearend audit. 3. Accounting Manager-Accounts Payable. The Accounting Manager of Accounts Payable has the responsibility for the accounts payable process, garnishments, and oversight for the School Nutrition general ledger system. 4. Grants Manager. These two individuals are responsible for oversight of the grants accounting process. They work closely with program managers to ensure that correct account numbers are used for all payroll and accounts payable activity related to grants. They draw down money from funding agencies and prepare all financial reporting required for the grants. 5. Accountant-School Activity Funds. This individual records and audits accounting activity related to the District’s school activity funds. This individual also handles bank reconciliations, travel reimbursements and other accounting duties. 6. Payroll Supervisor. The Payroll Supervisor is responsible for processing and maintaining all facets of the payroll and has primary responsibility for the monthly payroll. 7. Secretary to the Director. This individual is responsible for processing all cash, wire transfers, and checks received. This individual also handles ordering and receiving of 5   

all purchased items for the department, keys leave, verifies wage information, and provides secretarial and administrative services for the office and assist with payroll functions. 8. Bookkeeper. This individual is responsible for maintaining the integrity of the approved budgets for the District. All budget amendments are processed by this individual. All requisitions, request for pays, service contracts, travel expense statements, personnel service agreements and consultant agreements are reviewed for account number accuracy and budget availability. Budget status reports to schools and departments are mailed monthly. Warehouse journal entries are prepared twice a month. Invoices to vendors, departments, and schools are mailed for funds due to the BOE. 9. Accounts Payable Clerks. There are four accounts payable individuals who are responsible for processing all properly approved purchase orders, invoices and check requests, contracts, and processing and mailing all disbursement checks. Personnel service agreements are routed here for account number verification and match up with timesheets. 10. Lead payroll clerk. This individual processes the semi-monthly payrolls and acts as a backup to the payroll supervisor in her absence. 11. Payroll clerks. These three individuals process the transportation and the substitute payrolls, as well as sick leave incentive forms. 12. Itinerant bookkeepers. These three individuals monitor and assist the elementary schools with recordkeeping for all fund raising and other school activity accounts. 12. Computer Operator. This individual oversees the computer operations for the Accounting , Human Resources, and Purchasing functions of the District. II. GENERAL LEDGER ACCOUNTING A. Chart of Accounts. All of the District's accounts are comprised of eight segments: the fund, the fiscal year, the function, the expense or object element, the program or department element, the facility, the building, and the budget center. All eight segments are required in order to correctly charge the general ledger. 1. The Fund. The first three numbers denote the fund. A fund is an accounting entity with a self-balancing set of accounts which are used to segregate specific activities or to meet legal or administrative restrictions.

Examples that you might use or see on reports: 6   

100 General Funds 300 Capital Projects 4XX Grants such as Title I, IDEA, Title II 5XX Grants 600 School Nutrition Services

2. The Fiscal Year. The fourth number signifies the fiscal year. It will be the last digit of the last year within the fiscal year period being accounted for. For example, the 20102011 fiscal year would be a “1”.

3. The Function. The fifth, sixth, seventh, and eighth digits represent the function. The function describes the activity or purpose for which a service or material is acquired. Valid functions are as follows: 1000-Instruction (activities dealing directly with the interaction between teachers and students) 2100-Pupil Services (activities designated to assess and improve the well-being of students and to supplement the teaching process-testing, attendance, social work, health services) 2220-Media Services (activities concerned with directing, managing and operating educational media centers 2300-General Administration (activities concerned with establishing and administering policy for operating the District) 2400-School Administration (activities responsibility for school operations)

concerned

with

overall

administrative

2500-Business Support Services (activities concerned with the fiscal operation of the District, including budgeting, financial and property accounting, payroll, inventory, internal auditing and managing funds) 2600-Maintenance and Operation (activities concerned with keeping the physical plant open, comfortable, and safe for use, and keeping the grounds, buildings, and equipment in effective working condition) 2700-Student Transportation Services (activities concerned with the conveyance of students to and from school and trips to school activities) 7   

2800-Central Support Services (central office activities other than general administration and business services-human resources, data processing, research, public relations) 2900-Other Support Services (all other activities not otherwise classified) 3100-School Nutrition Services (activities concerned with providing food to students and staff) 3200-Enterprise Operations (activities that are financed and operated in a manner similar to private business where the intent is to recover costs through user chargesstadiums, wellness center) 4000-Facilities Acquisition and Construction Services (activities concerned with the acquisition of land and buildings, renovating buildings, the construction of buildings and additions to buildings, improvements to sites) 5100-Debt Service (outlays of cash to retire long-term debt-principal and interest expense)

4. The Expense or Object Code Element. The ninth to eleventh numbers designate the type of expenditure. The twelfth through thirteenth digits represent the sub-object code. This adds more specificity to the type of expenditure. 100-199 Salaries 200-299 Benefits 300-399 Purchased Professional and Technical Services 400-499 Purchased Property Services (utilities, repair & maintenance) 500-599 Other Purchased Services (insurance, travel) 600-699 Supplies 700-799 Property (land, buildings, capital equipment costing $5,000 or more) 800-900 Other (dues, fees, interest, debt payments)

5.

The Program or Department Element.

The fourteenth through seventeenth digits represent the program code which identifies specific activities, departments, or procedures designated to accomplish a predetermined objective. Selected examples include: 0110-Elementary Administration 0120-Middle School Administration 8   

0130-High School Administration 1011-Kindergarten 1021-Grades 1 to 3 1051-Grades 4 to 5 1081-Grades 6 to 8 1041-Grades 9 to 12 6. The Facility Element. The eighteenth and nineteenth digits denote which facility is incurring the expense. 7. The Building Element. (Usually is a zero).

The twentieth digit denotes the building within a given facility.

8. The Budget Center Element. The twenty first through twenty sixth digits represent the budget center or cost center. Selected examples include: 003010 Middle School Education Program 003040 High School Education Program 003200 Elementary Education Program All twenty six digits must be listed on any item submitted to accounting for processing.

B. New Accounts. New accounts will be created when necessary. The request should be made by contacting the Accounting Manager of Fund Control. C. Maintenance and Distribution of Accounting Financial Reports. The Budget Status and the Grants Status Report are the two informational reports distributed monthly by the Accounting Office to Principals, Directors, Department Heads and other Program Managers. All reports are distributed to the appropriate department head and/or other individual responsible for the account after the month end close of the Accounting records. The Budget Status summarizes the previous activity for the current fiscal year, adding the current month's activity to get an ending balance. This ending balance is then compared to the allocated budget and an over/under budget is calculated. The Grants Status Report is prepared by the Grants Manager and lists all active grants, their approved award amount, expenditures to date, remaining balance, grant period, and responsible program manager. The Director of Accounting prepares two monthly financial reports for all funds that are distributed to the Board for their review. The first of these reports compares actual expenditures to date by fund to the current amended budget for that fund. The second 9   

of these reports compares the current fiscal year to date to the prior fiscal year for the corresponding time period. The Director of Accounting prepares a monthly SPLOST report. It lists SPLOST and State Capital Outlay revenues, expenditures, cash, and investments which is distributed to the CFO and Capital Improvement Program Office. Information from this report is used in the Investment report given to the Board by the CFO’s office. The Director of Accounting prepares a monthly investment report that is given to the CFO. This report lists investment activity for the Georgia Fund One account and any other investments not included in the SPLOST report. Periodically a cash flow report is generated by the Director of Accounting and is utilized by the CFO in determining any District needs for a Tax Anticipation Note (TAN). In order to distribute these monthly reports on a timely basis, the Accounting Office generally uses the last working day of each month as a cutoff for receiving information about transfers, corrections, etc. The process of gathering and inputting information, checking, balancing, printing, and distributing these reports requires approximately ten working days after the end of the month. All accounts can be accessed through the Accounting Software on a real time basis. If you find you do not have access to all of your accounts, please call or email Randy Woodard, the Computer Operator, for security access. If you are not receiving a report that you need, please contact either the Director of Accounting or the Accounting Bookkeeper to request the report be sent to you. On demand reports can be generated as needed. D. Accounting Corrections. Occasionally, you may find some errors when reviewing your monthly printout. If you need to correct these errors or to make a transfer between accounts, please send the request in writing or by e-mail to the Accounting Manager for Fund Control or in the case of a grant, to your assigned Grants Manager in the Accounting Office. The memo should include the reason for the adjustment, the original account that was charged, the account that should be charged, the date of the charge, the dollar amounts and the reference code. E. Questions and Information. If you need assistance please feel free to contact any of the following: Director of Accounting-Sharon Roberts 765-8527 Secretary to the Director-Kathy Ussery 765-8520 Accounting Manager Fund Control-Vicki Hulett 765-8521 10   

Accounting Manager Accounts Payable-Ben West 765-8532 Grants Manager-Tina Smith 765-8662 Grants Manager-Angie Horne 765-8536 Accountant-School Activities- Kent Davis 765-8522 Bookkeeper-Lisa Amos 765-8529 Computer Operator-Randy Woodard 765-8519 Payroll Supervisor-Vikki Thomas 765-8525 Payroll Clerks-

Cathy Purvis (semi-monthly) 765-8526 Betty Johnson (substitute) 765-8524 Shirleta Jones (transportation) 765-8678 Shermaine Jackson (timesheets and sick leave) 765-8523

Payables Clerks-

Wanda Lenderman 765-8535 Penny Harvey 765-8531 Renee Hartley 765-8528 Ellen Orr 765-8530

III. REVENUES AND CASH RECEIPTS A. Sources of Revenues. The District's revenues are derived from various sources including state QBE revenue, local property and other taxes, SPLOST sales taxes, student tuition and related fees, federal and state grants and contracts, private gifts and grants, investment income and miscellaneous income such as facilities rentals and miscellaneous sales. B. Cash Receipts. 1. Gifts and Grants. All gifts and grants to the District are processed through the Accounting Office. Therefore, any grants received by any department or school should be forwarded on the same day directly to the Accounting Office along with the envelope 11   

and any correspondence. Please do not hold checks. The District loses interest income if you do. The cash receipt of federal grants and contracts is handled by the Accounting Office via a submission of cash reimbursement requests to the federal or state government on a monthly or quarterly basis. 2. Other Cash Receipts. All cash and checks received by departments or schools other than gifts and grants must also be transmitted to the Accounting Office together with a completed cash receipts form. This form should indicate the description of the transaction and the account to be credited. One copy of the form should be retained by the originating department for control purposes. The Accounting Office will retain one copy and will return the remaining copy to the originating department indicating that the cash was received and verified. Please remember that cash and checks are items that can easily be lost or stolen. Therefore, we request that all cash in excess of operating needs be brought in person to the Accounting Office on a daily basis. Cash maintained for operating needs must be kept in a locked compartment. All miscellaneous cash receipts are considered general revenues of the District and should not be credited to departmental or restricted accounts unless approved during the budget process or by the Chief Financial Officer. Cash (not checks) received in the amount of $10,000 or more must be reported to the federal government using IRS Form 8300. 3. School Activity Receipts. All cash and checks received by schools for fund raising or other school activities must follow the procedures as indicated in the Internal Handbook for Principal Accounts. This manual can be found in the office of each school as well as on the Accounting webpage. For any questions, please contact Kent Davis. C. Gifts to the District. Like cash gifts discussed above, gifts of securities and other gifts (such as art, rare manuscripts and equipment) to the District are processed through the Accounting Office. Any department or school receiving a gift or an inquiry about such a gift should consult with the Accounting Director or one of her direct reports. D. Billing and Collection of Tuition Accounts. 1. Out of County Tuition Bills and Registration. Tuition bills are mailed in July, November and February by the Accounting Department and are based on approved transfer information provided by the office of the Deputy Superintendent of Administration. The bill must be satisfied in accordance with District policy before the beginning of the semester. Accounts not satisfied are reported to the Chief Financial Officer for action, which can include dismissal from the District. 2. Summer School Collection of Tuition. Registration and collection of fees for the High School Summer School program begins at the home school of the student. The Counselor or High School designee registers the student and accepts payment for the 12   

tuition rate that is established by the CFO. A “Cash Only” list is provided by the Accounting Office for those individuals that cannot pay by check and the transmittal forms to be used for remitting of funds. A copy of the registration form is to accompany all checks brought to the Accounting Department. All checks must include student’s name and current daytime phone number of the person who wrote the check. All cash received at the school must be deposited in the school’s account and then a school check payable to the Bibb BOE is to be written for that cash total. On the date designated by the Accounting Office each school designee will bring to the Secretary to the Directory of Accounting (Kathy Ussery) the transmittal form completed, a copy of each student’s registration form (make sure receipt number for cash payments is written in the “For School Use Only” box), a check from the school’s account matching the cash amount paid for registration, and all checks submitted for payment by the students/parents. On the designated days for registration at the Summer School location, accounting staff will be at the location to assist with the registration process and collection of fees. No partial payments are allowed. IV. CASH MANAGEMENT A. Petty Cash and Other Reimbursement Accounts. Petty cash funds may be established by a department if the availability of cash is essential to the operation of the department. Petty cash is most often used to facilitate small repetitive purchases. The establishment of a petty cash fund requires the approval of the Chief Financial Officer. The departmental custodian of the fund is responsible for the fund and its safekeeping. Receipts or statements must be obtained that substantiate the use of the cash. When reimbursement of the fund is necessary, a check request should be submitted to the Accounting Office along with the appropriate supporting documentation. Petty cash funds are subject to audit by the Accounting Office. B. Investment of Cash and Wire Transfers. All monies (other than School Activity Funds and School Nutrition Funds) received by the District are deposited to a single District deposit account to facilitate control and investment of available cash balances. Deposits to this account are normally made daily. Investment of available cash in this account shall be made by the Director of Accounting in accordance with the District's short term investment policy. Wire transfers between existing District accounts and to outside vendors or agencies are made by the Director of Accounting and approved by the CFO. Wire transfer refers to an electronic transfer of funds from one account to another involving two or more banking institutions. C. Bank Reconciliations. Bank reconciliations are performed monthly by the staff accountant and are reviewed and approved by the Director of Accounting.

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V. PURCHASING AND ACCOUNTS PAYABLE A. Purchase of Goods and Services. 1. General. All purchases and expenditures of District funds must meet the ordinary business standard of reasonable and necessary, with prudent consideration of the District’s limited financial resources. Purchases of goods and services on behalf of the District may be authorized by a department head, and should not exceed the department's budgeted amounts or, in the case of restricted accounts, should not exceed the restricted fund balance. Every reasonable effort should be made to obtain the best possible quality, service and price. For larger non-routine purchases and contracts, competitive proposals should always be solicited and evaluated. Even for routine purchases, vendor prices should be checked periodically with those of reliable competitors. All technology related purchases must be approved by the Assistant Superintendent for Technology. All purchases from grants must be approved by the Program Manager. All purchases over $1,000 must be approved by the Deputy Superintendent to which the purchaser reports. All capital purchases of $5,000 or greater must also have the approval of the CFO. 2. Competitive Bidding. Competitive bidding is generally required for purchases, leases and contracts over $6,000. (See the Districts Policy DJED) To the extent practicable, a written statement detailing the goods or services required should be provided to vendors. It is recommended that at least three (3) written bids be obtained and evaluated. Awards should be made to the vendor whose bid or offer is most advantageous to the District, considering price, quality, service and conformance to specifications. Formal competitive bidding may not be appropriate in certain exceptional cases; for example, where the item is a highly specialized piece of equipment (or service) that is only available from one source, or due to legitimate extenuating or emergency circumstances. Authorization for exceptions to omit formal competitive bidding for items over $6,000 should be made by the Director of Purchasing and/or CFO as appropriate. 3. Purchase Orders. All purchases of goods and services should be made through the District’s requisition system. The completed form requires the signature of the department head (or authorized representative). Requisitions for over $1,000 should be approved by the Deputy Superintendent to which the department reports before they are mailed or brought to the Accounting Office. The Accounting Manager and the 14   

bookkeeper are authorized to approve release of the requisitions to the Purchasing Department after they are reviewed for account number and fund availability. After receiving the fully approved requisition, the Director of Purchasing releases the purchase order to the vendor. The purchase order is a legal document and, when accepted by the vendor, constitutes a contract between the District and the vendor. It should therefore contain all pertinent details of the agreement such as terms and conditions of sale. Purchases made by one department on behalf of another department require a countersignature. 4. Warehouse stock items. All items stocked in the warehouse must be purchased from the warehouse and not an outside vendor. B. Accounts Payable. 1. Check Requests. Check requests are used to process disbursements not processed through usual purchasing procedures. These disbursements include personal reimbursements, school reimbursements, subscriptions, honoraria, professional fees, petty cash reimbursements and those purchases where a purchase order is not used. All check requests, including those for personal reimbursement, require the approval of the department head and original supporting documentation. Personal reimbursements submitted by department heads require approval by the appropriate senior administrator, except for those expenditures charged to outside grants and contracts. Check requests submitted that do not have the proper support and approval will be returned to the originating department. Check requests to individuals, partnerships and unincorporated businesses for professional services, contracting, honoraria, etc. require the individual's social security or the business tax identification number and permanent address for tax reporting purposes. This should be reported to the Accounting Office using IRS Form W-9, which is available from the Accounting Office (contact Ben West or Wanda Lenderman). Please note that the District cannot release the check without this information. At the end of the calendar year, these individuals and businesses will receive IRS Form 1099 if payments to them exceed $600.00. 2. Invoices. All invoices submitted to the Accounting Office for payment must be approved by the department head and/or Grant Program Manager. Those resulting from a purchase order must be matched to a receiving document to ensure that items are in house and of acceptable quality before payment is made. Any price differences from the original purchase order will have to be approved by the requesting department head and will slow the payment process down. Make sure you verify the price with the vendor or bid list before submitting requisitions. 3. Processing of Checks and Manual Checks. Computer checks are run once a week with a Tuesday date. Invoices and check requests received by 2:00 PM on Friday are processed the following week. Those received later will be processed the following 15   

Tuesday. Manual checks are available only in emergency situations and require the approval of either the CFO or the Director of Accounting. 4. Special Instructions Regarding Cashing of Payroll and Disbursement Checks. Please note that our regular payroll and disbursement (accounts payable) checks are drawn on Wachovia Bank. Wachovia branch offices may not cash these checks unless you have an account with Wachovia, or appropriate ID such as a driver's license. C. Sales and Use Taxes. Generally, purchases made on behalf of the District are exempt from Georgia Sales and Use Taxes. Please deduct these sales taxes from invoices before submitting them to the Accounting Office. Vendors may require the District's exemption certificate which can be obtained from the accounts payable section of the Accounting Office. VI. PAYROLL A. General. Payroll policies of the District are described in Board Policy under Fiscal Management and are referenced here. B. Direct Deposit Requirement. As an employment requirement all employees of the District are required to have their regular earnings paid through direct deposit. The direct deposit form must be filled out as part of the hiring process. The first month’s salary will be pre-noted with the bank and the employee will receive a check. The second month’s salary will be deposited via direct deposit. C. Compensation Guides and Contracts. Certificated and classified personnel employed by the District will be compensated based upon the salary schedules approved during the Board of Education budget approval process. For certified personnel, the total salary will be composed of the state salary and local regular supplement, as a minimum. Additional supplements may be paid for position, coaching, and extended day or year when so authorized by contract. Classified personnel will be paid from the approved classified or clerical schedule at the grade approved for their job description. Salary for all “salaried” employees (not those paid hourly such as substitutes and crossing guards) will be prorated accordingly to the payroll year they are on. 230 and 244 day employees have a July to June payroll year. Certain extended CTAE employees have a August to July payroll year. Most other employees have a September to August payroll year. Any certificated employee that is a new employee to the state of Georgia K12 environment who begins work on the first day of their contract year would receive a check the first month they work even though they may be on a September to August payroll year. This would mean their salary would be prorated over thirteen months instead of twelve months for the first year of employment. Any 16   

person who begins employment after the start date of their payroll year will receive a salary based on the remaining days of their contract. D. Payroll Calendar. Prior to the beginning of each fiscal year, the Director of Accounting shall prepare for the approval of the Superintendent, pay day calendars for the monthly and semi-monthly payrolls. Upon approval by the Superintendent, the pay day calendars shall be posted on the District’s web site.

E. Payroll Cycles. Payrolls are processed on a monthly and semi-monthly basis with exceptions payrolls on the third business day after each regular cycle. 1. Monthly Payroll- All exempt employees are paid on the monthly payroll cycle. Exempt employees are exempt from the bulk of the requirements of the Fair Labor Standards Act “FLSA”. They are not eligible for overtime. They are not legally required to keep records of the hours they work each week. Examples of Exempt employees: Certified personnel working a position utilizing that certificate…Teacher who is teaching, Administrative cabinet members, Directors, Principals, Assistant Principals, Counselors, Some supervisors

2. Semi-Monthly Payroll-All non-exempt permanent full-time or part-time employees are paid on the semi-monthly payroll cycle. Non exempt employees are subject to the requirements of FLSA. They must be paid overtime for all overtime hours worked in a week. They must keep accurate records of the actual hours they work each day. Examples of Non Exempt Employees include: Clerical, secretarial, paraprofessionals, custodians, maintenance workers, groundsmen, warehousemen, bus drivers, computer techs

3. Substitute Payroll-Those individuals that are substituting for a teacher, custodian or lunchroom worker out on leave. 17   

4. Exceptions Payroll-This payroll is processed on the third business day after each regularly scheduled payroll. The purpose is to pay “additional” service pay that was not turned into payroll in a timely manner to be processed with the regular payroll.

F. Timesheets, Processing of Payroll and Distribution of the Payroll. Refer to the payroll calendar for the pay period to be used for timesheets. Use the proper form for the current pay period “2 or 3 week”. All time worked must be on the time sheet. No working “off the clock” is permitted. All time sheets must have the employee’s signature and the Principal’s or Department Head’s original signature verifying accuracy of data. Timesheets must be turned in to payroll on time according to the payroll calendar. Any time worked for a different program such as a PTO after regular contract hours must be reported on a separate time sheet which includes that program’s account number and signature of that program’s manager. If this time is to be paid by an organization other than the Board, the check payable to BBOE must also be remitted with the time sheet to Accounting. All exempt employees are paid monthly on the last working day of the month or as otherwise denoted on the payroll calendar and all non-exempt employees are paid on the 15th and last day of the month or as otherwise noted on the payroll calendar. In order to be paid, non-exempt employees must submit timesheets for all hours worked to the payroll section of the Accounting Office as described on the payroll calendar. G. Personnel Service Agreements. Before any work is performed outside customary duties a personnel services agreement must be filled out, approved by department head, appropriate Deputy Superintendent, CFO, and Director of Human Resources. Exempt and non exempt employees who perform work for the District outside their customary duties (i.e. athletic events, tutors) and receive additional pay will have that pay and applicable taxes included in their regular monthly or semi-monthly paycheck as described on the payroll calendar. No payment will be received until all agreements are received in Accounting and matched with timesheets. H. Deductions from Pay. Deductions required and/or authorized by federal and state statues applicable city and county laws and ordinances will be made from any employees gross earnings. This includes both federal and state income tax and social security. Authorized deductions will be made to finance the fringe benefit programs and retirement plans which have been officially approved, adopted and implemented by the District. These deductions include the retirement systems, health insurance, disability insurance, life insurance, dental insurance and the tax sheltered annuity program. Authorized deductions will be made for United Savings Bonds, the United Way, Midsouth Credit Union, and the United Negro College Fund.

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Under certain circumstances, authorized deductions will also be made for the payment of employee dues in local professional associations and other local employee associations. Deductions for Board approved furloughs will be deducted over the pay periods approved by the Board.

I. Bad Debt Correspondence and Wage Garnishments 1. All bad debt correspondence will be forwarded to the Human Resources Office for action. The Director of Human Resources shall advise the immediate supervisor of the employee concerning any bad debt correspondence, and the employee shall be advised that failure to pay just debts may result in legal action to include garnishments, tax levies, and wage assignments. Employees shall be further advised concerning the Board's policy regarding garnishments, wage assignments and termination of employment resulting there from. 2. Garnishments, Tax Levies and Wage Assignments. All garnishments, tax levies and wage assignments shall be served on the Deputy Superintendent for Business Operations, CFO. The garnishments are then forward to the Accounting Manager for Accounts Payable for calculation of amount to be deducted from the employee’s earnings. The employee is promptly notified through his/her immediate supervisor, of the proceedings including the amount which will be deducted from the affected employee's check. The Deputy Superintendent, CFO shall assure that legal requirements pertaining to responding to garnishments, tax levies, and wage assignments are completed accurately and within the required time limits. All correspondence pertaining to garnishments and other legal collection remedies will be forwarded to the affected employee through the appropriate principal or supervisor and a copy shall be sent to the Director of Human Resources. 3. Termination Policy Receipt by the school district of two or more wage garnishments, tax levies, wage assignments or any combination thereof with respect to any employee within a twelve (12) month period, shall subject the employee to termination of employment. For purposes of this rule, multiple garnishments against the same underlying debt will be counted as only one garnishment. J. Payroll Corrections and Transfers. All corrections to individual paychecks and transfers of payroll amounts between accounts must be submitted in writing by the department head to the Accounting Office. K. Outside Contractors and Consultants vs. Employee Status. Outside contractors are individuals or firms (such as physicians, lawyers, architects, consultants, speakers, service contractors, and construction contractors) who follow an independent trade, 19   

business or profession in which they offer their services regularly to the public. They are generally not considered employees, and require a W-9 Form in order to be paid. All other individuals who perform services for the District are generally considered employees of the District, even if the duration of their employment for the District is of a temporary nature. Accordingly, payments made to such individuals (except amounts totaling under $600) must be processed through payroll and the appropriate forms, time sheets, agreements, etc. must be completed. L Leave Reporting. All leave whether personal, annual, sick leave or professional development must be keyed for ALL employees (exempt and non-exempt). Unreported leave results in the District potentially overpaying an employee if not at that pay period when the employee separates from the District. It is critical that leave reporting be accurate. Each school and department shall designate an individual responsible for leave entry. Leave must be keyed into the system accordingly to the dates on the payroll calendar. Leave must be keyed whether a substitute is used or not. If an employee runs out of leave, the hours of LWOP (leave without pay) MUST be keyed in. The individual responsible for keying leave should always print a leave report after the leave has been completely keyed in for a particular time period. This applies to departments as well as schools. This report is to be reviewed for accuracy and completeness. The principal or department should review leave reports monthly. If a correction is found after the time period for keying is past, send the corrected information to payroll on an absence/supply report. M. Salary Advances. Salary advances are not made in any situation. N. Resignations and Terminations. When an employee resigns or otherwise leaves the District, it is imperative that the appropriate supervisor immediately notify the Human Resources Office through the change form process and the payroll section of the Accounting Office by email. Payroll requires immediate notification so that an employee is not overpaid. It is the supervisor's responsibility to ensure that all District property (e.g. keys, uniforms, equipment, I.D. card) are collected from the employee. If a new employee declines a position after the recommendation form has been sent to Human Resources notify payroll immediately so that no pay is processed. VII. FIXED ASSETS A. Definition. The term fixed assets refers to the District's tangible properties that have useful lives that benefit the District over a period of years. These properties include land and land improvements, buildings and building improvements, all types of equipment, furniture, vehicles, library books as well as art and other historical treasures. Fixed assets are distinguished from other tangible items such as office supplies and consumable supplies (e.g. paper, light bulbs and laboratory supplies) that are used within a relatively short period of time.

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B. Authorization for Purchase. Purchases of fixed assets should be made in accordance with the purchasing procedures described in Section V. The Superintendent or CFO must approve all purchases of fixed assets that exceed budgeted amounts. Purchases of fixed assets that may affect the physical plant of the District should be reviewed and approved by the Director of Facilities Management. Purchases of technology related assets must be approved by the Assistant Superintendent for Technology. C. Capitalization Policy. It is the policy of the District to capitalize (i.e., record as an asset in our plant fund) fixed assets with a cost of $5,000.00 or more and with a useful life benefiting the District of two years or more. D. Insurance and Reporting of Theft. All thefts, damage or destruction of District assets should be reported promptly to the Accounting Office as well as to the Campus Police and the Office of Risk Management. The Office of Risk Management will report the loss to our insurance company if it is considered an insurable loss. The Accounting Office will remove the asset from the asset schedule. E. Movement of Assets. Whenever any asset is moved from one facility to another or from one department to another, the Inventory Specialist at the Warehouse as well as the Accounting Office should be notified. This will help in tracking of assets within our Accounting system. F. Disposal or Trade-In of Fixed Assets. No District assets of value should be sold, traded-in or otherwise disposed of without the approval of the CFO and/or Director of Purchasing. All such disposals should be reported to the Accounting Office describing the asset involved, the tag number, if applicable, and the nature of the transaction. For office equipment and similar assets not sold or traded-in, the department head should contact the Director of Purchasing to determine if the asset should be stored for future use. If not and the asset is considered worthless, (e.g. surplus or obsolete) the department head may proceed with the disposal of the item. VIII. FEDERAL AND OTHER GRANTS AND CONTRACTS A. Administration. The Accounting Office is generally responsible for administration of the fiscal aspects of grants and contracts such as grant accounting, development of indirect cost rates and review of budget proposals. All other aspects of grant and contract administration are coordinated through the Department of Teaching and Learning. Federal grant manuals and regulations pertaining to federal grants and contracts are available in both the Accounting Office and the Program Manager’s Office, and many are now available on-line. The School District must follow all Office of Management and Budget (OMB) circulars applicable to local governments (i.e. OMB Circulars A-87, A-110, and A-133). District personnel are encouraged to apply for all grants which assist in providing services at their sites or which provide revenue to bring about needed improvements. 21   

The Deputy Superintendent Administration or designee shall provide technical assistance to sites in the preparation of grant applications and will assist in identifying available resources. All grants should support and be in alignment with District goals, objectives and vision. For each grant, the person responsible for insuring compliance with the guidelines of the granting agency or foundation is specified in advance (Program Manager). Some grants allow wide latitude in making budgetary changes during the grant period, while others require advance approval by the agency or foundation. It is essential that these guidelines be followed accurately. In case of questions about whether a proposed change requires approval by the granting agency or foundation, please consult the Department of Teaching and Learning for most federal grants, or the Accounting Office for foundation and corporation grants. B. Review and Approval of Grant Applications. The Deputy Superintendent of Teaching and Learning must review and approve all proposals that pertain to the academic programs of the District and the Chief Financial Officer must review and approve all other proposals. All grant applications must be submitted to the Accounting Office under cover of the Grant and Contract Application Transmittal form (DFF.EX). The Accounting Office must review and approve the budget portion of all grant proposals (see Policy DFFA.AR) with budgeted compensation costs before final approval can be given. The Director of Accounting and Grant Managers are the individuals primarily responsible for this review and for answering questions about grant accounting. Please allow sufficient lead-time for the review and approval of grant proposals and grant budgets to avoid last minute problems with submission deadlines. After review, they will be forwarded to the Superintendent for final approval. Any grant application which commits the District to any cash match requirements must be approved by the Board of Education. All grant applications which must be approved by the Board of Education shall be submitted to the Superintendent in sufficient time to be placed on the Board agenda for that month. As soon as a grant has been awarded to the District, the Grant Program Manager shall forward to the Accounting Office the final budget along with the original application and all supporting rules, regulations, procedures, accountability requirements and assurances relating to the grant. The Director of Accounting will assign any new grant to a Grants Manager in the Accounting Office and a new fund number will be established for the grant and communicated to the Program Manager. C. Fringe Benefit and Indirect Cost Rates. Although the Accounting Office reviews the entire budget, our main concerns are the benefit and indirect cost amounts. 22   

Fringe Benefits are direct costs and must be included in the budget. Even if benefits are not properly included in a budget submitted to and approved by the federal government, all costs of benefits will be charged to the grant. All salaries and wages paid through a grant will have a benefit rate and amount associated with it. In calculating our benefit rates, the following expenses are considered: retirement, social security, health insurance, dental and life insurance, and worker's compensation. These rates are determined on an annual basis, so please check with the Accounting Office for the current rates. Indirect costs are real costs the District incurs but which cannot be readily identified with one specific project or grant. Examples of these costs are operation and maintenance of plant, depreciation, and general and departmental administrative expenses. The indirect cost rate is applicable to federal grants and is established by submitting an Indirect Cost Proposal to the Georgia Department of Education. The rate can change at the beginning of each fiscal year, so the new rate becomes effective on July 1 of each year. The District's indirect cost rate is multiplied times the total expenditures less certain unallowable costs to determine the indirect cost amount. Therefore, please consult the Accounting Office to obtain the current rate to include in your budget. The recording of the indirect cost expense is performed by the Grant Manager monthly by journal entry. D. Consolidated Application for Grants Received through the Georgia Department of Education. Georgia’s Consolidated Application allows local education agencies to submit one comprehensive application for funding for several federal and state programs. Each year, the District must submit this application to the Georgia Department of Education in order to receive federal funds. The Superintendent is required to sign off on the plan. This signifies that all federal and state program assurances have been accepted. The Georgia Department of Education website has guidance on the consolidated application and various programs. Each Grant Program Manager is responsible for developing the budget to be submitted through the Consolidated Application process. This budget should be reviewed by the assigned Grants Manager within the Accounting Office before it is loaded into the Consolidated Application. The Accounting Office is reviewing primarily for correct object function code combinations as well as benefits and indirect cost rate calculations. Once the Grants Manager has reviewed the budget, the Program Manager’s designee will load the budget into the Consolidated Application portal. It is then submitted by the Program Manager to the Superintendent for review and final submission to the Georgia Department of Education for approval. There it is reviewed and either approved or rejected and sent back to the District for modifications. The process continues until it is approved by GaDOE. After the grant is approved, the approved budget as submitted in the Consolidated Application is inputted into the District’s Accounting software module. (Minor modifications as needed to adhere to any District object code guidelines may be made. 23   

For example, benefits are all rolled into 200 in the Consolidated Application but are entered by type of benefit in the District accounting code structure). Once the award is approved in the Consolidated Application, funds will be released to be spent and then drawn down by the Grants Managers. Since no funds can be received from the GaDOE prior to the approval of the award through the Consolidated Application process, it is crucial that the budget be developed and submitted before the beginning of the school year. The District does not have excess cash to pay staff prior to the release of the federal funds. All budgets should be prepared and approved through the District’s routing system and be ready for entry into the Consolidated Application portal by July 15th. As soon as GaDOE opens the portal for entry, the District should enter the information. The timeliness of this process directly affects the cash flow of the District. Throughout the grant period, budget amendments may need to be processed. All major amendments need to be inputted into the Consolidated Application for approval as well as submitted to Accounting for input into the Accounting software module. The budget in the Accounting software should mirror with minor object code differences the budget as it appears in the Consolidated Application. It is the Program Managers responsibility to ensure the accuracy and timeliness of all budget amendments. E. Cash Reimbursement. When a District employee receives a federal grant directly from a federal agency (instead of flowing through the GaDOE), the District is notified by an award letter. This letter states the time period, the amount, and any restrictions on the grant. The District does not receive the actual cash in advance. Reimbursements are for expenditures made during the quarter. To receive reimbursement, the Accounting Office files a Federal Cash Transaction Report with the appropriate federal agency. It is important to remember that all federal, state, and local grant monies should be spent or obligated before the ending date of the grant. A legal obligation to the District occurs on the date an item is received or a service is rendered, not when a requisition or purchase order is processed. The District is given 90 days after the ending date to pay for any outstanding invoices but not to continue purchasing new items. At the end of the 90 days, the District must request the final reimbursement. F. Cash Management. EDGAR Requirements. Recipients must minimize the time between the drawdown of funds from its grant account at the GADOE and the time the recipient disburse those funds to payees via electronic transfer, checks or other means of transfer. Funds must be drawn to meet the immediate cash needs of the grant or agreement. If any Federal funds are advanced they must be in an interest bearing account. Any interest earned over $250 on DHHS grants must be returned to the US Dept of Health and Human Services. Any interest earned on advanced Department of Education funds in excess of $100 must be returned to the US Dept of Education. 24   

Recipients must use grant funds only for obligations incurred during the funding period. All laws and regulations must also be adhered to by any sub recipient of federal funds. Program managers are responsible for ensuring sub recipients follow all guidelines.

G. Procurement-Disbarment List. To be in compliance with federal government regulations, each program manager must review all purchases under the federal grant that are expected to equal or exceed $25,000. This includes purchases that aggregate to $25,000. These transactions should be reviewed on the Excluded Parties List System (www.epls.gov). The Excluded Parties List System (EPLS) provides information regarding entities that are disqualified from receiving Federal assistance either directly or indirectly, i.e. all purchases made to vendors from Federal grant contracts. If the selected party is listed on the system, please notify the Accounting Office immediately and do not execute the transaction with the vendor. If selected party is not listed on the system, the program manager can continue the transaction under the purchasing guidelines. Please note: for precautionary procedures, the Accounting Office recommends the program manager review all interested parties through the EPLS. H. Effort Reports. Recipients of federal grants must conform to the regulations stated in the Federal Office of Management and Budget (OMB) Circulars A-87, Cost Principles for State, Local, and Indian Tribal Governments, and A-102, “Grants and Cooperative Agreements with State and Local Governments”. These circulars state that we must have documentation to support any compensation charges made to a grant. For professional staff, these reports will be prepared no less frequently than each quarter. In order to comply with this regulation, the District uses an effort report. This report is sent to grant split funded employees to be completed and returned to the Program Managers Office (i.e. Title I, Program for Exceptional Children). These reports must be kept in the Program Office for audit purposes. If the District does not have them when audited, the salary expenses could be determined as unallowable costs. The money for these expenses would then have to be returned to the federal government. Thus, it is absolutely vital that effort reports be completed and returned to the Program Office as requested. For any awards not handled through the Teaching and Learning or Professional Development departments, these forms need to be returned to the Accounting Office to be kept in the grant files. I. Personnel. If a new employee must be hired for a grant, the Program Manager or Principal should contact the Human Resources Office for the proper hiring procedures to follow. All such employees are paid through the District's regular payroll. For more information about the District's payroll procedures, please refer to Section VI of this manual.

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J. Financial and Operations Reports. The Accounting Office is responsible for preparing the required financial or expenditure reports for federal, state, and local grants and contracts. These expenditure or completion reports must equal the Budget Status reports from the Accounting system. The Program Manager is responsible for preparing any program reports required by a federal, state, or local grant or contract. No Program Manager is to submit any report of expenditures or request for cash reimbursements. All financial reports must be submitted by the Accounting Office. K. Budget Review. It is crucial that Program Managers review all reports submitted to them by the Accounting Office and determine accuracy of personnel and other expenses being charged to their grant. This review needs to be done monthly. Likewise Program Managers (Principals, Directors, etc) must provide timely change forms when an employee is being incorrectly charged to a grant or is moving from one program or position to another. Monthly draw downs of cash by the Accounting Office are based on the expenditures that are being charged to each grant. If this information is incorrect, the District will be requesting funds in error and will be in jeopardy of violating federal cash management legislation. It is the Program Manager’s responsibility for verifying all transactions charged to their grant. If any errors are detected, they are to immediately notify the Grants Manager assigned to that grant and initiate any and all paperwork to correct the error. A Grants Manager has been assigned to all grants and is available to work with Program Managers and/or their designees to meet on a monthly basis to review the status of each grant. L. Program Manager On Leave. Whenever a Program Manager is to be on extended leave, i.e. annual, sick, professional development, a designee may be appointed by the Program Manager to approve timesheets, requisitions, budget amendments, etc. to facilitate the flow of work. The Program Manager needs to send a memo or email to the assigned Grants Manager stating the name and time period of the designee being granted approval authority in the Program Manager’s absence. The Grants Manager is to keep this on file for audit purposes.

IX. Budget Control. A. The Budget Cycle. Once the Superintendent’s Recommended Budget is approved by the Board of Education, generally at the June Board Meeting, the Director of Accounting will upload the salary and benefits by line item. The Director of Budgets will prepare the operational budget by line item and submit it to Accounting for upload into the financial software. This process should be completed by July 1st, which is the beginning of the new fiscal year. All grant budgets will be revised to match the final grant award as soon as it is received from the granting agency. B. Budget Adjustments or Amendments. The Accounting Office provides monthly reports which describe spending in individual line items within each budget. Each office and department is expected to limit its spending to those amounts agreed to during the 26   

budgeting process. However, adjustments to line items may become necessary as actual purchases are made. Amendments between object codes within a budget center or program can be processed by emailing Lisa Amos. Amendments between function codes within a budget center or program must be approved by the department head. Amendments from Instructional function lines to Administrative function lines must be approved by the Deputy Superintendent for Teaching and Learning or her designee. All amendments for grants must be approved by the Program Manager of the grant. A proposal to spend amounts that exceed the budget must receive prior approval from the Chief Financial Officer after consultation with the Deputy Superintendent for Teaching and Learning (academic budgets) or Deputy Superintendent for Administration (administrative budgets). Any budget amendments that cannot be covered without changing the net effect on fund balance must be approved by the Board of Education. C. Budget Control. The accounting financial software has a mechanism for the operational line items which will not allow a requisition to be processed if there are no remaining budget funds available in a given line. If funds are not available, a budget amendment must first be processed to move funds between line items to cover the shortage. However, this process does not prevent overages resulting in items being processed outside the purchasing process (i.e. requests for payments, travel reimbursements, account corrections through journal entries). Therefore, it is of utmost importance that monthly reports are reviewed MONTHLY and any line item with an overage be immediately covered through the amendment process. X. YEAR END CLOSE AND AUDIT A. Fiscal Year Closing Procedures. The District's fiscal year ends on June 30. This means that all revenues earned and all expenditures incurred after June 30 are recorded in the next fiscal year. Conversely, a purchase made and received June 30, for example, would have to be recorded in the current fiscal year even if the invoice is received after June 30. Therefore, we recommend that purchases of equipment and supplies and other purchases of a material (sizable) nature be well into process by May 1 to ensure that the goods and related invoice are received in the Accounting Office by June 30. Specific cutoff instructions are as follows: 1. Invoices and Check Requests. All invoices and check requests pertaining to the current fiscal year should be submitted to the Accounting Office by June 30 or as soon as possible thereafter. Generally, invoices received after the last week in July will be charged to the next fiscal year unless the amount exceeds $1,000.00, or the amount has been properly accrued at June 30. All departments should review their open purchase orders and other expenditures at June 30 and inform the Accounting Office if an accrual is necessary to reflect the expenditure in the proper fiscal year. An accrual means that the item has been charged to the department in the current fiscal year and 27   

recorded as a liability at June 30 since the item was received and actual payment of the invoice will not be possible until after June 30. 2. Gifts and Other Miscellaneous Revenues. All gifts and miscellaneous revenues postmarked by June 30 and received during July will be recorded in the current fiscal year. All subsequent gifts and miscellaneous revenues will be recorded in the next fiscal year unless of material nature. 3. Physical Inventories. The Warehouse and the School Nutrition department must take an annual physical inventory at or near June 30. The external auditors review the physical inventory counts as necessary. Purchasing and Receiving should be suspended for at least one week before the inventory to facilitate the actual count. The final priced out physical inventories should be submitted to the Accounting Office no later than the second week of July. The Director of Accounting will adjust the inventory accordingly. B. The Outside Audit. The annual audit of the District's books and records generally takes place from early August until early September. While most of the auditors' time is spent in the Accounting Office, the scope of the audit may require the auditors to visit with other departments as well. Departments should provide the auditors with any information or documentation that they might request. In addition to the audit of the general financial statements of the District, an annual single audit of all federal funds received by the District is conducted in accordance with OMB Circular A-133. An additional audit of the SPLOST revenues and expenditures is conducted as of December 31st of each year in which SPLOST proceeds are received. C. Internal Audit Function. The District does not have a formal internal audit department. However, the Accounting Office on occasion may conduct internal audit reviews within the District. The purpose and extent of such reviews includes examination of financial records to ensure proper use of District funds and evaluation of accounting and business procedures to ascertain compliance with established procedures and controls. An internal review also has the goal of assisting department heads to improve the efficiency of their operation and to suggest improvements when deemed necessary.

XI. TRAVEL AND OTHER ITEMS A. Business Travel Policies, Advances and Reimbursement. 1. General. All authorized District travel will be paid or reimbursed in accordance with the state of Georgia guidelines. However, during this uncertain economic time, the District had stated that no meals would be reimbursed. Effective August 1, 2010, reimbursement of the meal per diem will be reinstated. View the meal expense breakdown file found on the accounting website for allowable meal rates based on the 28   

city. Travel expenses incurred by a companion cannot be paid by the District and are not reimbursable. Upon completion of a trip, a travel reimbursement request form must be submitted to the Accounting Office, along with the required professional leave forms, copy of the agenda of meetings, workshops, and conferences to document business, nature and receipts for related expenses such as air travel. Travel expenses must be approved by your immediate supervisor and must be remitted by the following month in order to be reimbursed. Effective July 1, 2010 any travel reimbursement forms that do not reach Accounting by the end of the month following the month of travel will not be processed and reimbursement will be denied. 2. Transportation. Airplane and Train. All efforts should be made to obtain the lowest, coach fare (or other intermediate class) available. This usually requires 14 to 30 days notice and often, a non-refundable ticket. Only if such accommodations are not available or would be inconvenient to use is first class or other travel allowable, provided that a proper explanation is made with the travel reimbursement request. Ticket stubs should be attached to the request for reimbursement. It may be appropriate to travel and stay over a Saturday night if it reduces the overall cost of the trip. Automobile. Travel by private auto is reimbursable at a fixed rate per mile, provided such total reimbursement does not exceed equivalent air coach fare or other reasonable available transportation. The mileage rate is 50 cents per mile, effective January 1, 2010. Rental Automobiles. Rental autos may be used when such travel is more advantageous to the District than the use of taxis or other means of transportation. Normally, advance reservations for compact automobiles should be requested. (When a rental reservation for a compact vehicle has been made and none is available, rental agencies usually provide a standard vehicle at a compact rate.) Optional collision damage waivers should normally be declined since the District's automobile insurance includes this coverage. Taxi and Limousine Service. Fares including reasonable tips are allowable if no other reasonable public transportation is convenient.

3. Meals, Lodging and Other Expenses. Meals. Effective August 1, 2010 per diem payment for meals at the rate listed on the Accounting website will be reinstated. If a meal is provided with a meeting, conference or workshop a meal per diem for the provided meal will not be allowed. A copy of the agenda of the workshop, meeting or conference needs to be included with the travel reimbursement statement. 29   

Lodging. Reasonable hotel/motel expenses when supported by receipts are reimbursable. (While no maximum is established since it is recognized that reasonable expense differs according to size of town and area of the country, "deluxe" and other expensive hotels should always be avoided.). When staying in the state of Georgia, you will be exempt from the state tax. You may obtain a Georgia State Exempt Organization Certification form from the Accounting Office prior to your trip. Other Necessary Miscellaneous Expenses. Reimbursement is provided for such items as customary gratuities, parking, and registration fees at conferences and conventions. If such expenses exceed $25, they must be supported by receipts. 4. Travel Advances. A cash advance is not allowed. All costs must be borne by the individual and then reimbursed by the District. Hotel fees are not paid in advance by the District. B. Entertainment Expenses. No entertainment expenses are allowable. Personal entertainment (e.g. movies, concerts and athletic events) and other personal expenses are not eligible for reimbursement.

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