Oklahoma City Public Schools Student & Administration Activity Funds

Policies and Procedures Manual

Revised 07.2015 

 

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OKLAHOMA CITY PUBLIC SCHOOLS Student and Administration Activity Fund Policies & Procedures TABLE OF CONTENTS I.

Oklahoma State Law Title 70; Section 87 School Activity Fund… 6

II.

Oklahoma City Board of Education Policies and Regulations:  Policy D-10 Activity Funds  Regulation D-10 R1 Activity Funds ........................................ 11

III.

Oklahoma City Principal as the Activity Fund Custodian Responsibilities ............................................................................ 19

IV.

Oklahoma City Board of Education Approved Sub-Account (Project) Codes  Numeric by Sub-Account number  Alphabetical by Sub-Account description .............................. 22

V.

Oklahoma City Board of Education Approved Program Codes 33

VI.

Oklahoma City Board of Education Approved  Revenue (sources)  Expenditures  Expenditures NOT Allowable ............................................... 35

VII. Vendor Information .................................................................... 41 VIII. Budget Process ............................................................................ 44 IX.

Permission to Have a Student Activity Fund Raiser……………….. 47

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X.

Receipts and Deposit Process

Receipt and Deposit Process…………………………………… 49 Fund Raising Information……………………………………….52 Collection of Fees and Tuition…….…………………………. 54 Lost Textbook & Lost Library Book Procedures……….57 Non-Sufficient Fund Checks Procedures……………………59 Recording Receipts………………………………………….……… 61 Reversing a Receipt Posting .………………………………….…67

XI.

Check Disbursement Process

Disbursement Process…………………………………………….. 71 Sam’s Club Information…………………………………………..73 Guidelines for Paying Non District Employees Or Independent Contractors…………………………………. . 76 Purchase Requisition Form SAMPLE……………………… 78 Single Line Item………………………………................………. 80 Multiple Line Items……………………………………………….. 87 Check/Payment Processing...…………………………………… 97 Voiding Checks……………………………………………………… 103

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XII. Balancing Custodians Analysis Fund Reporting Process…………….

112

Wen-Gage Balancing ………………………………………………

115

Registering Payments……… …………………………………….

117

Clearing Payments ………………………………………………..

122

Custodians Analysis…………………………………………………

126

Print Outstanding Payments…………………………………….

133

Independent Reconciliation ……………………………………

138

Print Payment Register……………………………………………

141

Receipt Register………………………………………………………

146

Print Encumbrance Register ……………………………………

152

Monthly Checklist ………………………………………………….

156

Ticket Reconciliation Process…………………………………..

158

Preparing for a Game …………………………………………

162

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XIII. Other Information Grant Guidelines………………………………………….………… 164 Profit and Loss Statement…………………………………….…. 166 Concession/Student Store Inventory and Profit Loss….. 168 Closed Schools/ Sub-Accounts with Negative Balance… 170 Correcting Coding Errors……………………………………….. 172 Year/Period Guide…………….……………………………………178 Forms……………………………………………………………………179 XIV. Question Questions?………….…………………………………………………188

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Oklahoma State Law Title 70; Section 87 School Activity Fund

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OKLAHOMA CITY PUBLIC SCHOOLS Oklahoma State Law School Activity Fund

Title 70; Section 87 A. The board of education of each school district shall exercise control over all funds and revenues on hand or hereafter received or collected, as herein provided, from student or other extracurricular activities or other revenue generating sources listed in subsection B of this section that are conducted in the school district. Such funds shall be deposited to the credit of the account maintained for the benefit of the particular activity within the school activity fund. Deposits of funds subject to the requirements of this section shall be made by the end of the next business day; however, if the deposit for a day totals less than One Hundred Dollars ($100.00), a school district may accumulate monies required to be deposited into the fund on a daily basis until the total accumulated balance of deposits equals or exceeds One Hundred Dollars ($100.00). Provided a school district shall deposit accumulated monies into the fund not less than one (1) time per week, regardless of whether the monies total One Hundred Dollars ($100.00). Disbursements from each of the activity accounts shall be by check countersigned by the school activity fund custodian and shall not be used for any purpose other than that for which the account was originally created. The board of education, at the beginning of each fiscal year and as needed during each fiscal year, shall approve all school activity fund subaccounts, all subaccount fund-raising activities and all purposes for which the monies collected in each subaccount can be expended. Provided, the board of education may direct by written resolution that any balance in excess of the amount needed to fulfill the function or purpose for which an account was established may be transferred to another account by the custodian. B. The board of education of each school district may designate that any of the following revenue be deposited for the use of specific school activity accounts, or to a general activity fund within the school activity fund: 1. Admissions to athletic contests, school or class plays, carnivals, parties, dances and promenades; 2. Sale of student activity tickets; 3. Concession sales, including funds received from vending concession contracts and school picture contracts approved by the district board of education, and cafeteria or luncheon collections; 4. Dues, fees and donations to student clubs or other organizations, provided that membership in such clubs or organizations shall not be mandatory;

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5. Income or revenue resulting from the operation of student organizations or club projects, provided, such revenue is not derived from the lease, rental or sale of property, supplies, products or other assets belonging to the school district. When approved by the board of education, student organizations or club projects may include fund-raising activities, the revenues from which may be used for the purpose of purchasing goods or services otherwise considered to be general fund expenditures; 6. Deposits for or collections for the purchase of class pictures, rings, pins, announcements, calling cards, annuals, banquets, student insurance and other such personal items; provided the cost of such items shall not be charged against other school funds; and 7. Other income collected for use by school personnel and other school-related adult functions. C. The board of education of each district may establish petty cash accounts to be used only for the purpose of making small cash expenditures, such as postage, freight or express charges; provided, no single expenditure from a petty cash account shall be made in excess of Seventyfive Dollars ($75.00), and the total expenditures during any one (1) fiscal year shall not exceed Two Thousand Five Hundred Dollars ($2,500.00) per school building. The school activity fund custodian shall initiate petty cash accounts by filing a claim against the general fund of the school district for the authorized amount of each petty cash account which shall not exceed Two Hundred Dollars ($200.00) per school building. The general fund warrants issued in payment of said claim shall be deposited in a “Petty Cash Account” in the school activity fund. All disbursements from the petty cash accounts shall be made in the same manner as other disbursements from the school activity fund, except no disbursement shall be made from a petty cash account unless a pre-numbered, dated receipt be obtained and signed by the person receiving payment. A school board may designate a petty cash custodian to countersign petty cash checks in place of the activity fund custodian. The school activity fund custodian shall file claims against the general fund of the school district for reimbursement of a petty cash account whenever the need shall arise. Such claims shall be itemized in the same manner as other claims filed against the general fund and shall have attached thereto the receipts covering each of the expenditures claimed for reimbursement. The total of a petty cash account balance and the receipts on hand awaiting reimbursement should equal at all times the authorized amount of a petty cash account. None of the provisions pertaining to a petty cash account shall be construed to authorize the use of one (1) fiscal year's fund to pay obligations of another fiscal year. Any remaining balance in each petty cash account shall be transferred to the general fund on or before June 30 of each year. D. The State Board of Education shall adopt appropriate rules and regulations and design standard forms for the proper conduct of the various school activity accounts. Revised 07.2015 

 

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E. The school activity fund custodian and the petty cash custodian shall be appointed by the board of education of the school district. The school activity fund custodian and the petty cash custodian shall give a surety bond in an amount determined by the board of education, but not less than One Thousand Dollars ($1,000.00). The premium of the surety bond shall be paid from the school activity fund or the general fund. F. The local board of education is hereby authorized to invest activity funds as it determines appropriate. Upon direction of the local board of education, the custodian of the activity fund shall invest activity funds in any or all of the investments permitted and listed in Section 5-115 of this title. G. The board of education of a school district may establish, by board resolution, a general fund refund subaccount within the school activity fund. The balance in the subaccount shall be determined by need, and it shall be funded by refunds and reimbursements received, including but not limited to, rental income, reimbursements for lost and damaged textbooks, summer school and adult tuition, overpayments and tax refunds, as well as transfers, by treasurer's check, from the school district general fund. The subaccount may be expended only for the refund of revenues previously received and deposited either into the subaccount or directly into the general fund. Any remaining balance in the refund subaccount shall be transferred to the school district general fund on or before June 30 of each year. H. The board of education of a school district may authorize the custodian of the school activity funds to provide cash advances to the sponsors for travel expenses on behalf of school district students and sponsors of certain school activities. The cash advances may only come from the school activity fund subaccount directly involved in the travel of such students or sponsor and only if the travel is one of the stated functions or purposes for the establishment of the subaccount. Receipts for all expenditures of the cash advances shall be kept and turned in to the custodian of the school activity fund following said trip. I. Any invoice submitted to a school district which is to be paid from a school activity fund and is for payment of an authorized expenditure in an amount equal to or greater than the threshold amount stated in Section 310.9 of Title 62 of the Oklahoma Statutes shall conform to the requirements set forth in that section. (70-5-129) Money received by school districts from vendors pursuant to vending concession contracts and school picture contracts is school district money. Fact that money from these sources is deposited in a school activity fund does not change its character. Public money in a school activity fund may only be disbursed to private persons or organizations for a valid public purpose. The determination of what constitutes a valid public purpose is a matter for the governing body to decide. Absent a showing of fraud or arbitrariness, a finding by a governing body that a project serves a public purpose will not be disturbed by the courts. May 15, 2003 (AG Op. No. 03 21) A school district may use its school activity fund account to deposit and disperse monies raised for the purpose of making charitable and/or benevolent gifts or contributions to individuals or organizations if the board of education has approved the fund-raising activity and the disbursement. The monies deposited in 

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the school activity fund which are raised by student fund raising activities are not public funds subject to the constitutional restrictions. June 12, 1997 (AG Op. No. 97-6) A school district may not use tax-generated funds to purchase awards for student activities, but may pay expenses for awards for student activities if the board of education has established a student activity fund subaccount for such purpose. November 28, 1995 (AG Op. No. 95-33) “Casino nights” where 1) patrons receive chips or paper money to play various casino games, 2) at the conclusion of the games, are issued credits or vouchers for the chips or paper money won, and 3) are allowed to purchase prizes with the credits or vouchers issued, violate the anti-gambling and anti- lottery laws of Oklahoma. March 30, 1995 (AG Op. No. 95-6) Student Activity Fund can be used to defray expense of transporting students to and from student activities, or to reimburse teacher for expenses or otherwise compensate teacher for transporting students. January 17, 1980 (AG Op. No. 79-338)

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OKLAHOMA CITY BOARD OF EDUCATION POLICIES & REGULATIONS x D-10 Activity Funds x D-10 R1 Activity Funds

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OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund

Policy D-10 Activity Funds The Oklahoma City Public Schools Board of Education shall exercise complete control over activity funds and shall adopt appropriate rules and regulations for handling, expending, and accounting for all such funds. At the beginning of each fiscal year, the board shall approve all school activity fund subaccounts, all subaccount fund raising activities and all purposes for which the monies collected in each subaccount can be expended. Each principal is the activity fund custodian for his/her building. The district’s internal auditor shall review on an annual basis the surety bonds for the activity fund custodians, which shall be in no case less than one thousand dollars ($1,000), and such bonds, shall be filed with the clerk of the board of education. Annually, the board shall approve the depository banks for the activity funds. The superintendent shall cause the activity account to be audited annually by a certified public accountant which of whom will be selected by the board. The audit shall be furnished to the board and the cost of the audit shall be paid from the general fund. No expenditures shall be made from activity funds except by check and on the authorization of the sponsor of the group to whom the fund belongs. All such checks are to be issued and signed by the custodian of the activity fund and countersigned by a person designated by the activity fund custodian. The activity fund custodian of for each building shall cause the funds to be deposited daily. The custodian of a school activity fund may provide cash advances to sponsors for travel expenses on behalf of school district students and sponsors of certain school activities. The cash advances may come only from the school activity subaccount directly involved in the travel of such students or sponsor and only if the travel is one of the stated functions or purposes for the establishment of the subaccount. Receipts must be turned in to the custodian. The principal shall cause to be kept complete and accurate accounts of all activity funds, and shall see that monthly reports are made to appropriate parties. The board of education shall establish a petty cash account to be used only for the purpose of making small cash expenditures, such as postage, freight or express charges; provided that no single expenditure from the petty cash account will be made in excess of seventy-five dollars ($75.00), and the total expenditures during any one fiscal year will not exceed two thousand five hundred dollars ($2,500.00). These provisions shall not apply to funds collected by adult organizations that have been exempted from the activity fund requirements by the board of education, or parent-teacher Revised 06. 2015  Page|12  

associations and organizations that are sanctioned by the board of education. Guidelines adopted by the board for the sanctioning of such organizations and associations may include, but not be limited to, examinations of financial and performance audits performed on each such organization and association. The superintendent is directed to establish a regulation and manual governing activity funds. Such regulation and manual shall be incorporated into this policy and shall become a part hereof. The board alone has the authority to approve the establishment of accounts by whatever name or style it deems best suited to its needs for the revenue collected. The board shall prohibit purchases from the activity fund for materials or equipment unless invoices or delivery tickets are furnished. The board shall require that receipts for collections by the custodian be given proper internal control by using pre-numbered tickets for admission and providing written reconciliation made of tickets sold to actual revenues collected. Reconciliation documents will be filed and kept as documentation for the activity fund by the duly appointed activity fund custodian. The board shall evaluate and adopt standard forms for the documentation of cash receipts. The board shall require the custodian to deposit receipts in the local bank in a timely manner. Recognizing that students will also be involved in the collecting and accounting of funds through fund-raising and student activities, the board encourages student participation and instruction in proper accounting procedures. The board further requires the following procedures for the activity fund account: 1. The accounting system will be under the direction of one individual (activity fund custodian), who is responsible for keeping all accounts and preparing all financial reports. The activity fund custodian may delegate some of these duties to a central bookkeeper. 2. Records will be maintained and will include books of original entry, a general ledger, cash receipts records, expenditure records, and subsidiary ledgers. 3. Summary financial reports will be prepared on a monthly and annual basis. 4. Records will reflect that the budget has been planned and adopted cooperatively by students, sponsors, and school officials. 5. A centralized system of accounting and uniform method of handling funds shall be used. 6. Pre-numbered receipts for all money received will be utilized. 7. All money received will be deposited in the bank in a single account, in the name of Oklahoma City School Activity Fund. Revised 06. 2015



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8. All expenditures will be substantiated by an invoice or a signed receipt. 9. Pre-numbered checks will be used for all disbursements. 10. Two designated signatures will be required to authorize each expenditure. 11. All spoiled pre-numbered receipts will be marked void and will be retained.

REFERENCE:

70 O.S. §5-129, §5-129.1 70 O.S. §22-103

CROSS-REFERENCE:

Policy C-24, Vending Machines Policy D-11, Sanctioning of Parent Organizations and Booster

Clubs Policy DEE-R, Travel and Expenses Collective Bargaining Agreements

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OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund Regulation D-10 R1 Activity Funds The board has authorized the establishment and maintenance of a school activity fund. The principal of the school is designated as the custodian of this fund and shall be responsible for the proper administration of the financial activities of each account within the fund in accordance with state laws, State Board of Education regulations, board policy, and administrative regulations. At the beginning of each fiscal year and as needed during each fiscal year, the board shall approve all school activity fund sub-accounts, all sub-account fund raising activities, and all purposes for which the monies collected in each sub-account can be expended. All school activity fund subaccounts, all sub-account fund raising activities, and the purposes of which such monies collected in each sub-account can be expended will be defined pursuant to administrative procedures. The board will not be responsible for claims resulting from agreements made with clubs or organizations involving district personnel and the payment of money for services when such clubs and organizations operate outside of the district’s authority. In accordance with the policy of the board of education, the following regulation shall govern school activity funds: 1.

Authority for Activity Funds: Under the general provisions of Title 70, Section 5-129 and the specific provisions of Title 70, Section 5-135, Oklahoma Statutes, the board of education shall exercise control over all activity funds. The cost of surety bonds and audit services are payable from such funds.

2.

Record of Funds: Records shall be kept of all funds collected, handled, or disbursed by any school or activity by the sponsor of the activity and the activity fund custodian.

3.

Audits: The activity funds auditor is appointed by and is responsible to the board of education. The auditor will make periodic audits of each school's activity fund and will furnish a detailed report to the EDSPS. The auditor will give assistance and advice when necessary to insure adequate compliance with Activity Fund Procedure. Caution should be used in accepting personal checks. However, whenever bad checks occur, it shall be the responsibility of the Principal to see that the checks are properly taken care of.

4.

Receipts and Deposits: All monies collected shall be properly receipted and directed to the proper location of deposit. Each deposit slip shall have the receipt numbers that comprise the deposit slip written in summary on the face of the deposit. Money shall not be left overnight in schools unless the school has a vault. All schools shall provide for making bank and/or night deposits after regular banking hours in order to avoid leaving money in the school overnight. Deposits shall be made daily when the total collected daily exceeds $100.00; however, bank deposits shall be made at least once per week regardless of the amount accumulated.

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5.

Disbursements from each fund must be made only for the specific purpose for which the fund was created. Invoices must be on file to support each check issued. These may be direct invoices from companies or, in some cases; they may be signed requests for payment from individuals. Invoices will be numerically filed according to check number for audit and reference purposes. (Financial transactions with board members or employees/employers of board members or their families are prohibited by law.) All disbursements from activity funds shall be made by check. Cash expenditures for any purpose are prohibited. To constitute an authorized purchase, the appropriate school personnel shall approve a school activity fund requisition. A check shall not be written to pay for any goods or services unless the purchase had prior approval. Employees who make unauthorized purchases in the name of the district are subject to personal liability for such unauthorized purchases. Checks are to be signed by the activity fund custodian and countersigned by one other person appointed by the custodian. Verification of correctness of the amount and written approval of the sponsor of each fund or activity shall be on file before a check is drawn against the subaccount. Checks shall not be written payable to “cash” or to the bank on which it is written. When cash is needed for a cash box, the check shall be written to the person responsible for collecting the revenue at the event for which cash is needed. This person is responsible for the money received from the check, which shall be deducted from the appropriate subaccount(s), until the money is re-deposited. Gate cash re-deposited shall be receipted and identified on the deposit slip as “gate cash re-deposited”, and the check number of the check used to obtain the cash shall be written on the deposit slip as well as the number of the receipt issued for the re-deposited cash.

6.

Bank Deposits: Various banks will be used as the school depository for all activity funds. Deposits will be made weekly by the secretary. At the end of the month, the sponsor of each organization will receive a copy of the monthly report. If the sponsor's ledger does not agree with the balance on the report, the sponsor will immediately reconcile the discrepancy with the treasurer.

7.

Filing: A regulation envelope file should be used to file each month's invoices, duplicate deposit slips, requests for reimbursements, bank statements, copies of reports, and other documents relating to the activity accounts for the month covered. In this manner, all reference data for each particular month will be readily available.

8.

Transfer: If money is left in a fund account or subaccount after the purpose of the fund has been served, it may be transferred to some other approved school activity fund. Such transfers shall be made only upon passage of a written resolution by the board of education that any balance in excess of the amount needed to fulfill the function or purpose for which an account was established may be transferred to a designated account.

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9.

School Activity Funds: A. All money collected, handled or disbursed by the school or any activity, organization, or program of the school other than those funds designated as "Assessments" and "Lunch Funds" shall be classified as "School Activity Funds." All such funds shall be deposited with the school secretary. Disbursements shall be made by check. Each check must be supported by proper requisitions, invoices, statements, etc. B. When money or equipment is donated directly to a school by any group or individual donor, the money or equipment so donated shall become the sole property of the school and will be controlled by the rules and regulations of the board of education. Donations of any kind will not be returned to the donor once accepted by the school. Money or equipment donations will not be accepted from any donor with restrictions, conditions, or qualifications as to the use of such money or equipment.

The principal may not give, donate, or loan money to any group, organization, or individual regardless of circumstances or motive. 10.

Faculty Account: If the principal and teachers so desire, the treasurer may act as custodian for any money the teachers care to pool and will establish a separate subaccount for such funds. All such collections and expenditures made for the teachers are not to be commingled with any other fund account or subaccount. The "Teacher Fund" subaccount will have its own account on the ledger and on the monthly report form. Payment for flowers, professional dues, etc. may be made from this fund. However, expenditures from such funds are never to exceed the balance in the fund account. If a school site has a faculty account, they can request a copy of the guidelines established for this account from the Accounting department.

11.

Reports – Monthly: A financial report form furnished by the budget and financial management division shall be completed after the closing of each month’s activities. The report shall be mailed to the activity fund auditor, the appropriate area administrators, and to the budget and financial management division by the 10th of the following month. In addition, a ledger report for each activity fund subaccount detailing deposits, source(s) of revenue, and specific expenditures by check and item/service purchased will be prepared and disclosed on a monthly basis. A. By the first of every month, the principal will prepare and sign a monthly custodian report for each activity fund sub-account. The principal may not delegate the signing of these reports. The monthly custodian reports will include: 1. A detailed listing of all deposits (revenue) made into the sub-account including the identification of the sources of revenue.

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2. A detailed listing of every check written out of the sub-account citing the item or service purchased. B. The principal will distribute a copy of the monthly ledger reports to: 1. The school director; 2. The sub-account fund sponsor (only copy of respective sub-account ledger report); 3. The faculty advisor (only copy of general fund sub-account); and 4. The area athletic director and district athletic director (only sub-account #821). C. The school director’s approval (signature) must be obtained in advance of any activity fund expenditures exceeding $500.00 and any activity fund open requisitions. SPONSORS A.

Each student group, class, or organization that carries a separate account or subaccount in the activity fund shall have a sponsor. The principal of the school shall appoint the sponsor. Sponsors shall be responsible for the funds collected by that entity and shall use the procedure described below for ordering supplies and equipment and for depositing funds.

B.

Each sponsor shall be responsible for the payment of bills created against the sponsor's account. These bills shall be paid immediately after purchase is made. No student shall charge any item to any school without written authorization from the appropriate sponsor. When authorized, the student shall sign the student's name, the sponsor's name and the name of the organization on the ticket and return it immediately to the sponsor for payment. (Any exception must have the approval of the superintendent's office.)

C.

No sponsor of any account shall make purchases or obligations in excess of funds on hand.

Adopted: Revised: Effective Date: Effective Date:

Revised 06. 2015

December 17, 1979, as policy D-08 January 13, 1997 January 13, 1997, as regulation D-08-R1 April 1, 2002, as regulation EL-8-E



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Oklahoma City Principal As the Student Activity Fund CUSTODIAN Responsibilities

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OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund STUDENT ACTIVITY FUND-PRINCIPAL/CUSTODIAN’S RESPONSIBILITIES A.

The principal is responsible for the overall management of the student activity fund at the school site. The principal’s responsibilities may not be delegated. The Principal will: 1. Supervise staff for compliance with student activity fund procedures, and state laws. 2. Ensure staff understands student activity fund procedures. 3. Ensure new staff (financial/ principal secretary) receives school activity fund training. 4. Safeguard the assets of the school activity fund: a. School activity fund monies. b. School activity fund equipment. c. Blank checks, unused receipt books, unsold tickets, blank requisitions, etc. are to be maintained in a secure location. 5. Ensure the combination to the school's safe is changed every time there is a change in key school activity fund personnel. Only three individuals should have access to school’s safe. These three individuals are: a. Principal b. Financial/Principal’s Secretary c. Assistant Principal/Principal’s designee (has signature authority in Principal’s absence) 6. Ensure the financial/principal’s secretary has ample time to perform the school activity fund duties on a daily basis, (i.e. daily deposits and computer entries.) 7. Will ensure the monies collected by the financial/principal’s secretary are not counted in full view of other school personnel. 8. In the case of missing funds in the Student Activity Funds, an investigation will be done by the Safety and Security Department to determine what happened. The custodian of the account may be liable to cover any shortages that may occur unless it is clear as to what person was the cause of the shortage.

B.

At the beginning of every school year, the Principal will ensure all school personnel are aware of the student activity fund procedures and the consequences for a noncompliance. Personnel include: a. Financial / Principal’s Secretary b. Teachers c. Activity Sponsors d. Athletic Coaches e. Students

C.

The principal is also responsible for making sure school personnel receive and attend student activity fund training. The principal will notify the appropriate Activity Fund Facilitator whenever a new financial/principal secretary is hired to start the training process.

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D.

The principal shall select an approved bank in the district to use as a school depository: 1. The bank must be a board-approved institution. 2. The bank must take night deposits. 3. Monthly bank statements must be from the first of the month to the end of the month. (i.e. July 1 to July 31). 4. Require bank to provide copies of cancelled checks. 5. District Treasurer and Assistant Treasurer must have access to bank account.

E.

Each activity fund site shall obtain/maintain “Faithful Performance and Honesty” blanket bond that covers all employees handling money. The bond premium shall be paid from the individual student activity fund that each principal services, as required by O.S. Supp. 1988, Title 70, Section 5-129, E.

F.

The following individuals must be on all signature cards and banking documentation: 1. Principal 2. Financial/Principal’s Secretary 3. Treasurer 4. Assistant Treasurer(s)

G.

Equipment and furniture control procedures: 1. It is the responsibility of the principal to ensure that all student activity equipment and furniture either purchased or donated will be properly labeled and placed on the student activity inventory report. 2. All warranty documentation, owner's manual and other information from the purchase of equipment must be kept in a file for easy access or inspection. This documentation might also be needed when seeking warranty repair of equipment. 3. All equipment purchased from the school activity fund must be easily located for inventory control. Therefore, all equipment must be checked out to school personnel and returned when they are finished using the equipment.

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Oklahoma City Board of Education APPROVED Sub-Account (Project) Codes x Numeric x Alphabetical

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OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund Sub-Account (PROJECT) Codes - NUMERIC Order Sub Program Account Code (Project)# 801 900 802 900 803 900 804 900 805 900 806 900 807 900 808 900 809 900 810 900 811 900 812 900 813 900 814 900 815 900 816 900 817 900 818 900 819 900 820 900 821 800 822 800 823 800 824 800 825 800 826 800 827 800 828 800 829 800 830 800 831 800 832 800 833 800 834 800 835 800 836 800 837 800 Revised 06. 2015

Special Notes

Description

     A A A   A   A                       

GeneralActivities GeneralͲSpecial NOTOklahomaCityBoardApprovedforUse StudentSupplyDonation(notrefundonly) LibraryAccount AdultEducationͲSDERefund DayCare/LatchkeyTuitionͲGENERALFUNDRefund PreschoolTuitionͲGENERALFUNDRefund NOTOklahomaCityBoardApprovedforUse StudentID CommunityEducationTuitionͲGENERALFUNDRefund NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse LostTextbookFeesͲGENERALFUNDRefund LostLibraryBooksͲGENERALFUNDRefund Clinic GiftsandDonations Grants Registrar Homeless(Adminonly) AthleticsͲGeneral AthleticsͲReserve BasketballͲGirls GolfͲGirls SoccerͲGirls SoftballͲGirls NOTOklahomaCityBoardApprovedforUse TennisͲGirls TrackͲGirls CrossCountry VolleyballͲGirls BasketballͲBoys Baseball GolfͲBoys SoccerͲBoys NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse 

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838 839 840 841 842 843 844 845 846 847 848 849 850 851 852 853 854 855

800 800 800 800 800 800 800 800 800 800 800 800 900 900 900 900 900 900

                 

856 857 858 859 860 861 862 863 864 865 866 867 868 869 870 871 872 873 874 875 876 877

900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900

                     

878 879 880

900 900 900

  

Revised 06. 2015

TennisͲBoys TrackͲBoys NOTOklahomaCityBoardApprovedforUse VolleyballͲBoys WrestlingͲBoys FootballͲBoys NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse Aerobics/PhysicalEd Intra/Extramural NOTOklahomaCityBoardApprovedforUse AthleticͲOther NOTOklahomaCityBoardApprovedforUse BPAͲBusinessProfessionalsofAmerica DECAͲDistributiveEducationClubsofAmerica TeacheroftheYear VICAͲVocationalIndustrialClubsofAmerica FHA/FCCLAͲFamilyCareer&CommunityLeadersof America NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse FutureTeacher/TeachersCadetProgram Diversity SecretarialClub BusinessEducation NOTOklahomaCityBoardApprovedforUse ShopͲGeneral GreatExpectations Woodwork Metalwork AutoMechanics Horticulture TeacherRecruit NOTOklahomaCityBoardApprovedforUse CoatsforKids AOEͲAcademyofEngineering IndustrialArts HomeEconomics ChildCare TechnologyStudentAssociation(TSA)–HighTech Workshop ThespiansSociety VocationalDepartment ParentsasTeachers 

Page|24 



881 882 883 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915 916 917 918 919 920 921 922 923 924 925

900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900

Revised 06. 2015

                                            

CheerleadersͲVarsity CheerleadersͲJuniorVarsity Cheerleaders PomPom CokeSpecial PepClub NOTOklahomaCityBoardApprovedforUse FlagClub NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse YearbookͲElementarySchool YearbookͲMiddleSchool YearbookͲHighSchool CommunityAdvisoryBoard Newspaper JournalismClub MiddleSchoolAlternative YoungRepublicans YoungDemocrats CoreKnowledge Classof2013 Classof2014 Classof2015 Classof2016 Classof2017 Classof2018 Classof2019 Classof2020 Classof2021 NationalHonorSocietyͲMiddleSchool HumanRelationBrotherhoodClub BlackHistoryClub NativeAmerican/IndianEducation NOTOklahomaCityBoardApprovedforUse Interact KeyClub NOTOklahomaCityBoardApprovedforUse FamilyLiteracy NOTOklahomaCityBoardApprovedforUse FineArts StudentCouncil SADDStudentsAgainstDestructiveDecisions StudentStore FCAͲFellowshipofChristianAthletes DrugUsePrevention 

Page|25 



926 927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 953 954 955 956 957 958 959 960 961 962 963 964 965 966 967 968 969 970

900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900

Revised 06. 2015

                                            

ROTCͲReserveOfficerTrainingCorpsͲFederal ROTCͲReserveOfficerTrainingCorpsͲSpecial BuildersClub MiddleSchoolArt YouthinGovernment NOTOklahomaCityBoardApprovedforUse MuAlphaTheta NationalHonorSociety NationalArtsSociety OdysseyoftheMind NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse Scholarships PresidentialAcademic Pride(OUBand) Band BandͲSpecial Choir ChoirͲSpecial Orchestra OrchestraͲSpecial NOTOklahomaCityBoardApprovedforUse AcademicDecathlon FineArtsDepartment AsianClub FrenchClub GermanClub LatinClub InternationalInteraction SpanishClub International/MultiͲCulturalClub FineArts(Special) Gifted/AdvancedPlacement TravelFunds LatinoClub MathClub ScienceClub LanguageArtsClub ComputerClub BioͲMedActivitiesClub SuperScholarsͲGems YoungAstronauts SocialStudiesClub ScholasticTesting HOSA 

Page|26 



971 972 973 974 975 976 977 978 979 980 981 982 983 984 985 986 987 988 989 990 991 992 993 994 995 996 997 998 999 

900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 

                             

ArtClub SpeechClub DramaClub DebateClub Thespians ModernDance YoungTalent VisualArts ChessClub NOTOklahomaCityBoardApprovedforUse HearingImpaired LearningDisabled EmotionallyDisturbed NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse Severe/ProfoundIntellectuallyDisabled TeamManagement AdministrativeAccount ProfessionalDevelopmentServices Faculty–HospitalityAccount FacultyͲOperationsCenterHospitalityAccount NOTOklahomaCityBoardApprovedforUse FacultyͲStarSpencerBusBarnHospitalityAccount Robotics NOTOklahomaCityBoardApprovedforUse CharitableContributions Counselors EnergyFootballClub Parent/BoosterAccount 

AͲ SeePage46–ThesesubͲaccountsarerestrictiveinnature.

Revised 06. 2015



Page|27 



OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund Sub Accounts (PROJECT) - ALPHABETICAL Order Sub Account (Project)#

Program Code

Special Note

948 988 806 846 873 971 950 849 821 822 868 941 942 833 832 823 965 912 851 928 862 996 883 882 881 979 876 943 944 901 902 903 904 905 906 907 908

900 900 900 800 900 900 900 800 800 800 900 900 900 800 800 800 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900

  A                                  

Revised 06. 2015

Description

AcademicDecathlon AdministrativeAccount AdultEducationͲSDERefund Aerobics/PhysicalEd AOEͲAcademyofEngineering ArtClub AsianClub AthleticͲOther AthleticsͲGeneral AthleticsͲReserve AutoMechanics Band BandͲSpecial Baseball BasketballͲBoys BasketballͲGirls BioͲMedActivitiesClub BlackHistoryClub BPAͲBusinessProfessionalsofAmerica BuildersClub BusinessEducation CharitableContributions Cheerleaders CheerleadersͲJuniorVarsity CheerleadersͲVarsity ChessClub ChildCare Choir ChoirͲSpecial Classof2013 Classof2014 Classof2015 Classof2016 Classof2017 Classof2018 Classof2019 Classof2020 

Page|28 



909 816 872 885 894 811 964 900 997 830 807 974 852 860 973 925 983 998 990 991 993 918 924 855

900 900 900 900 900 900 900 900 900 800 900 900 900 900 900 900 900 900 900 900 900 900 900 900

     A     A             

920 957 949 888 843 951 859 801 802 952 958 817 834 824 818 865 981 875 820 869

900 900 900 900 800 900 900 900 900 900 900 900 800 800 900 900 900 900 900 900

                   

Revised 06. 2015

Classof2021 Clinic CoatsforKids CokeSpecial CommunityAdvisoryBoard CommunityEducationTuitionͲGENERALFUNDRefund ComputerClub CoreKnowledge Counselors CrossCountry DayCare/LatchkeyTuitionͲGENERALFUNDRefund DebateClub DECAͲDistributiveEducationClubsofAmerica Diversity DramaClub DrugUsePrevention EmotionallyDisturbed EnergyFootballClub FacultyͲHospitality FacultyͲOperationsCenterHospitalityAccount FacultyͲStarSpencerBusBarnHospitalityAccount FamilyLiteracy FCAͲFellowshipofChristianAthletes FHA/FCCLAͲFamilyCareer&CommunityLeadersof America FineArts FineArts(Special) FineArtsDepartment FlagClub FootballͲBoys FrenchClub FutureTeacher/TeachersCadetProgram GeneralActivities GeneralͲSpecial GermanClub Gifted/AdvancedPlacement GiftsandDonations GolfͲBoys GolfͲGirls Grants GreatExpectations HearingImpaired HomeEconomics Homeless(Adminonly) Horticulture 

Page|29 



970 911 874 915 954 956 847 896 916 963 953 960 982 805 815 814 961 867 897 929 976 932 934 933 910 913 895 803 809 812 813 827 836 837 840 844 845 848 850 856 857 858 863 871 887

900 900 900 900 900 900 800 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 800 800 800 800 800 800 800 900 900 900 900 900 900 900

Revised 06. 2015

               A                             

HOSA HumanRelationBrotherhoodClub IndustrialArts Interact InternationalInteraction International/MultiͲCulturalClub Intra/Extramural JournalismClub KeyClub LanguageArtsClub LatinClub LatinoClub LearningDisabled LibraryAccount LostLibraryBooksͲGENERALFUNDRefund LostTextbookFeesͲGENERALFUNDRefund MathClub Metalwork MiddleSchoolAlternative MiddleSchoolArt ModernDance MuAlphaTheta NationalArtsSociety NationalHonorSociety NationalHonorSocietyͲMiddleSchool NativeAmerican/IndianEducation Newspaper NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse 

Page|30 



889 890 914 917 919 931 936 937 947 980 984 985 992 995 935 945 946 999 880 886 884 808 939 940 989 819 994 926 927 922 938 969 962 861 986 864 835 825 968 826 955 972 921 810 923

900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 900 800 800 900 800 900 900 900 900 900

Revised 06. 2015

                     A                       

NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse NOTOklahomaCityBoardApprovedforUse OdysseyoftheMind Orchestra OrchestraͲSpecial Parent/BoosterAccount ParentsasTeachers PepClub PomPom PreschoolTuitionͲGENERALFUNDRefund PresidentialAcademic Pride(OUBand) ProfessionalDevelopmentServices Registrar Robotics ROTCͲReserveOfficerTrainingCorpsͲFederal ROTCͲReserveOfficerTrainingCorpsͲSpecial SADDStudentsAgainstDestructiveDecisions Scholarships ScholasticTesting ScienceClub SecretarialClub Severe/ProfoundIntellectuallyDisabled ShopͲGeneral SoccerͲBoys SoccerͲGirls SocialStudiesClub SoftballͲGirls SpanishClub SpeechClub StudentCouncil StudentID StudentStore 

Page|31 



804 966 853 870 987 877

900 900 900 900 900 900

     

838 828 975 878 839 829 959 854 978 879 841 831 866 842 891 893 892 967 899 898 977 930

800 800 900 900 800 800 900 900 900 900 800 800 900 800 900 900 900 900 900 900 900 900

                     

StudentSupplyDonation(notrefundonly) SuperScholarsͲGems TeacheroftheYear TeacherRecruit TeamManagement TechnologyStudentAssociation(TSA)ͲHighTech Workshop TennisͲBoys TennisͲGirls Thespians ThespiansSociety TrackͲBoys TrackͲGirls TravelFunds VICAͲVocationalIndustrialClubsofAmerica VisualArts VocationalDepartment VolleyballͲBoys VolleyballͲGirls Woodwork WrestlingͲBoys YearbookͲElementarySchool YearbookͲHighSchool YearbookͲMiddleSchool YoungAstronauts YoungDemocrats YoungRepublicans YoungTalent YouthinGovernment









AͲ SeePage46–ThesesubͲaccountsarerestrictiveinnature.

Revised 06. 2015



Page|32 



Oklahoma City Board of Education APPROVED PROGRAM Codes

Revised 05. 2015 



Page|33

OKLAHOMA CITY PUBLIC SCHOOLS Program (fundraising) Codes – Oklahoma City Board of Education Approved School Activity Fund NUMERIC Order PROG# 800 801 900 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915 916 917 918 919 920 921 922

Description Athletic CompetitiveEdgeGrantͲAthletic NonͲAthleticOther AdvertisingSales BankInterest/Fees/NSF/Chargebacks Commissions(Coke,SchoolpicturesandBookfairs) Donations Dues/Fees FoodResale(Concessions) Fundraising Grants/Scholarships Plays,Parties,Carnivals,Dances ProductResale StudentPayments TicketSales/GateReceipts CompetitiveEdgeGrant–Extracurricular Blue&Gold#1 Blue&Gold#2 JeansDay World’sFinestChocolate LifetouchPhotography TͲShirts/Sweatshirts OtisSpunkmeyer Popcorn ScholasticBooks

Revised 05. 2015 



Page|34

Oklahoma City Board of Education APPROVED x Revenue (Sources) x Expenditures x Expenditures NOT Allowed 

Revised 05. 2015 



Page|35

OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund APPROVED REVENUES (Sources) x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x

Advertising Sales Aluminum can drive and other collections of recyclable items Bazaars/Garage Sales Broadcasting Fees Book fairs/Book sales Car Wash Checking/Savings interest Commissions Commissions from vending machines and school picture contracts Dances and Carnivals Donations/Gifts Dues and Fees Field trip expenses Gate receipts and Ticket sales Grants and Scholarships Jump Rope for the Heart, American Red Cross, and Casual for Kids, or any 503(c) Newspapers and Newsletter sales Operation of Preschool Day Care facilities Operation of latch-key facilities Operation of student stores, concession stands, and other food sales Pasta for Pennies (Leukemia and Lymphoma programs) Payments from students, which are remitted to pay for specific items Promotional Athletic events Sale of advertisement in student publications Sale of items when a profit is not expected School pictures and yearbooks School sponsored dinners Senior assessments Supply Donations Student Identification Student Payments Student Payment for field trip expenses Student Performance of Services Student sales (Fundraiser Merchandise for Resale) Summer School Tuition (remitted to General Fund) Test Fees The Foundation for Oklahoma City Public Schools website fundraisers Ticket Sales (movies, plays, assemblies, etc.) Tournament entry fees Tuition fees collected Transportation fees collected Yearbook, newspapers and newsletter sales

Revised 05. 2015 



Page|36

OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund APPROVED EXPENDITURES The Student Activity Fund Policy and Procedure manual has never intended/attempted to list every permissible or non-permissible expense. There will always be something not listed one way or another as new expenses questions come up from year to year. The Principal as the Student Activity Fund Custodian should determine if the requested use is an appropriate use of student funds. If an audit were to raise a question about an expense, the Principal will need to be able to justify the use of funds and the positive impact on the students of their respective school. As a general rule, funds raised by students should not be used for “Teacher/Coach” expense only. Students should be the direct recipient of funds raised by students. x x x x x x x x x x x x x x x x x x x

x x

Artist-in-residence program expenses Assemblies/speakers Assertive discipline program expenses Athletic equipment and supplies Athletic event officials, workers and security o Any compensation for District employees are to include 38% benefit costs paid directly to Oklahoma City Public Schools Bank Charges Banquet/reception expenses for students Building operation expenses Building supplies expenses Building equipment expenses Camp Fees o Cheerleading, student council, football, etc. Classroom Equipment Classroom supplies, materials and books Class/Club Clothing Clothes (coats, shoes etc.) for needy students o Using donated fund receipts Club/Organization refreshments, parties, luncheons, picnics, etc. o allowed only if entire club/organization is invited Contest entry fees Contributions when money is raised for a specific cause o Jump Rope for the Heart, American Red Cross, and Casual for Kids, or any 503(c) District reimbursements for fees collected - All General Refund Sub-accounts o 806 – SDE Refund o 807 – General Refund - Day Care Tuition/Latchkey Tuition o 808 – General Refund - Preschool Tuition o 811 – General Refund - Community Education Tuition o 814 – General Refund - Lost Textbook Fees Educational trip expenditures (Zoo, Omniplex, etc.) Expenses relating to competition or show held for students (science fairs, track meets, and band contest, etc.)

Revised 05. 2015 



Page|37

x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x

Field trips and out of town trips sponsored by Class or School o Including Senior Trip etc. Film and Development Expenses o School pictures o Yearbook Films and Videos Fruit Juice for test days Fundraising Expenses Graduation Expenses Grant/Publication writing services Homecoming expenses Incentives o Students ONLY Library Books, periodicals, and newspapers Marquee Merchandise expense purchased for resale o fundraising, merchandise purchased for resale when not for profit Nurse's clinic supplies Odyssey of the Mind program expenses Office equipment Office supplies Open House Expenses Pasta for Pennies (Leukemia and Lymphoma Society) Physical education equipment Playground equipment and supplies Postage Preschool/Day Care/Latchkey operation Printing expenses Prom expenses Reimbursements to individuals (students) when money has been collected for a specific cause and not used for that cause Rental fees for student use of facilities Repairs and maintenance (student and office equipment) Ribbons, trophies, plaques and awards Sam’s card expense Security School membership to association o OSSAA etc. o NO individual memberships Service projects Specialized teaching materials for classes and clubs o Home economics, welding, horticulture, band, computers, etc. Student club/organization dues and fees Student development expenses Student display case expenses Student production expenses o Plays, concerts, etc. Student store and concession stand inventory Student scholarships

Revised 05. 2015 



Page|38

x x x x x x

Student transportation expenses Student uniforms and accessories Student workshops and conventions Test fees and material Workers at student events including security, official, ticket-takers o Any compensation for District employees are to include 38% benefit costs paid directly to Oklahoma City Public Schools Young astronaut program expenses

Revised 05. 2015 



Page|39

OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund EXPENDITURES NOT Approved x

Credit Card, LOC( Lines of Credit), house accounts or credit accounts of any kind

x

Donations (unless specifically approved by the OKCPS Board of Education)

x

Gift Cards

x

Leases for any equipment or maintenance agreements

x

Organization Memberships for INDIVIDUALS

x

Political contributions

x

Principal’s (Student Activity Fund Custodian) office furniture or equipment

x

Purchases other than General Fund Refunds using sub-accounts (Only Refunds/Payments are allowed to the General Fund for specific collections):

  

o o o o o

806 – SDE - Adult Education 807 – General Refund - Day Care Tuition/Latchkey Tuition 808 – General Refund - Preschool Tuition 811 – General Refund - Community Education Tuition 814 – General Refund - Lost Textbook Fees

x

Staff Incentives – NO EXCEPTIONS

x

Staff Luncheons/dinners – Funded through sub-account 801, a Welcome Back to School or End of School dinner is allowable with a Professional Development agenda. No extravagant costs are to be incurred.

x

Professional Development IF also partially funded by Federal Funds

Revised 05. 2015 



Page|40

VENDOR INFORMATION x Vendor Setup Process  x Prohibited VENDORS

Revised 05. 2015 



Page|41

OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund Vendor Setup Process x

Vendors must be set up and approved by Purchasing before ordering goods or services.

x

Allow at least five (5) business days for new vendor setups especially during peak times of the month.

x

Do not have the teacher or coaches call the Purchasing Vendor Coordinator directly; as this only further delays the process. Sites will be notified when the application is completed. All questions should be coordinated with the Financial Secretary.

x

A Purchase Order must be in place before ordering goods or services



Always review Wen-Gage Accounts Payable Module to see if the vendor is already in the system For vendors that require an update OR need to be setup: 1. Request that the vendor application complete the current vendor application form located on the District website (Financial Services Department > Purchasing) 2. School sites should e-mail the completed application (please put the vendor name in the subject line) to [email protected] 3. The Purchasing Vendor Coordinator will respond to the e-mail with the approved vendor number.

Revised 05. 2015 



Page|42

OKLAHOMA CITY PUBLIC SCHOOLS School Activity Fund PROHIBITED VENDORS due to Conflict of Interest A potential or actual conflict of interest occurs whenever a trustee or employee is in a position to influence a decision that may result in any direct or indirect personal gain for him or herself, any other trustee or employee, or an immediate family member.

Any company or organization owned by a(n): x

Oklahoma City Public School Board Member

x

District Employee

x

Oklahoma City Public School Board Member or District Employee’s immediate family member (brother, sister, father, mother, son or daughter and similar in-law relationships)



Revised 05. 2015 



Page|43

Budget Process

Revised 05. 2015 



Page|44

STUDENT ACTIVITY FUND BUDGET PROCESS When developing the school activity fund budget the following process should be followed: IMPORTANT NOTICE: School staff is required to comply with all applicable STATE STATUTES and STUDENT ACTIVITY FUND PROCEDURES regarding the budget process. Staff is responsible for understanding this requirement. A.

At the beginning of every school year, the financial/principal secretary will begin the Student Activity Fund Budget process by filling in the appropriate headings on the budget form for each sub-account in the Student Activity Fund account. A copy of the budget form is in the procedure manual.

B.

The financial/principal secretary will fill in the school's name and operational unit number, the sub-account name and number, the budget period, and the beginning cash balance for each sub-account (Part I on budget form).

C.

The financial/principal secretary will then remit the budget forms to the appropriate activity sponsors.

D.

Each activity sponsor shall develop the budget with the aid of student participants where feasible. The budget should be compiled using the list of approved expenditures and fund-raisers.

E.

The activity sponsor for each sub-account will then add the beginning cash balance (Part I) plus the estimated revenues (Part II) to determine the total estimated cash available for expenditures.

F.

The activity sponsor for each sub-account will list all expenditures and estimated amounts for the school year in Part IV of the budget form.

G.

The activity sponsor for each sub-account will determine ending cash balance Part V (Total cash available, Part III, less total expenditures, Part IV).

H.

Once the activity sponsor has completed the budget and signed it, the budget is then remitted to the financial/principal’s secretary.

I.

The financial/principal secretary will remit the completed student activity fund budget to the principal for approval.

J.

Schools must use the exact sub-account name and number when developing budgets. Schools are not permitted to use different names and numbers other than what is listed in Approved Sub-Account Codes.

K. Sub-accounts must be used in the manner for which it was created - i.e. Chess Club sub-account is for monies raised and expended for the purpose of operating this organization. Dues and fees for operating a Student Council cannot be posted to this account. L. Once the board approves the new sub-account, fundraiser, or expenditure, the principal Revised 05. 2015  Page|45 

has the board's authorization to determine whether the fundraiser sub-account or expenditure is appropriate at their school site.

M.

When developing the budget keep in mind that certain fund-raisers and expenditures are not allowed by Oklahoma Law and Management Procedures. These include but are not limited to: Any game of chance, political contributions, and payment for individual memberships. All sub-accounts, fundraisers, and expenditures within the school activity fund must be in compliance with state law and administrative regulations.

N.

Sub-accounts 806, 807, 808, 811, 814, 818, and 863 are restrictive in nature.



1.

Sub-account 804 was created to collect donations from students for instructional supplies. Students are not required to pay this fee and may purchase supplies on an individual basis from outside vendors.

2.

Sub-accounts 806, 807, 808, 810, 811 and 814 are General Fund monies collected at the school site. These monies are not Student Activity Fund monies. Only two types of expenditures are permitted from these sub-accounts - allowable reimbursements and the remaining balance remitted to the General Fund. Monies posted to these sub-accounts are for these purposes only. Other sources of revenue, such as field trip money are not permitted to be posted to these sub-accounts.

O.

Money from Student Activity Fund sub-accounts shall be spent according to the budget developed at the beginning of the year.

P.

Activity fund budgets are due by August 28.

Q.

Budgets are to be submitted to the Activity Fund Facilitators and will be made available upon request for the internal and external audits.

Revised 05. 2015 



Page|46

Permission To Have Student Activity Fundraiser

Revised 05. 2015 



Page|47

PERMISSION TO HAVE STUDENT ACTIVITY FUNDRAISER A.

The activity sponsor must first determine the following before a fundraiser can begin: 1. Is the fundraiser a board approved fundraiser? 2. Is the fundraiser listed on the sub-accounts budget?

B.

If the answers to the above two questions are yes, then the activity sponsor must complete and submit the "Permission to Have an Activity Fundraiser" form to the principal for approval. The form is in the procedure manual.

C.

The following documentation must be attached to the permission form for principal approval: 1. 2.

Completed student activity fund requisition. The fundraising agreement or order forms. The fundraiser must be approved first before this can be sent to the vendor.

D.

After the principal's review and approval, the activity sponsor can begin the fundraiser.

E.

The activity sponsor will comply with all school activity fund budget, receipt, and disbursement procedures for the fundraiser.

F.

Student participation in school fundraising activities must comply with Management Procedures.

STUDENT PARTICIPATION IN FUNDRAISING ACTIVITIES When school fundraising activities involve the sale of products outside of the school, principals must: 1. 2. 3.

Secure written parental permission for a student to participate in the fundraiser activity. Inform parents that students participating in the fund raising activity that they are discouraged from selling “door-to-door.” Advise parents that if they permit their student to sell “door-to-door” the student should be accompanied by an adult.

G.

Any unsold fundraising items will be returned to the vendor before the fund raising bill can be paid.

H.

The fundraising bill must be paid in a timely manner to avoid any late charges or finance charges.

I.

The fundraising bill must be paid first before the profits can be spent.

J.

When the fundraiser is completed, the financial/principal’s secretary will run a "Detail by Code Ledger" report for the appropriate fundraiser to determine the profit/loss.

K.

The profit/loss statement must be signed by the financial/principal’s secretary, activity sponsor, and principal and attached to the requisition as documentation. The process for the profit/loss statement form is in the procedure manual.

Revised 05. 2015 



Page|48

    

Receipt and Deposit Process Student Activity Funds Wen-Gage Procedures

Revised 05. 2015 



Page|49

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures STUDENT ACTIVITY FUND RECEIPT AND DEPOSIT PROCESS

SPONSOR/TEACHER receipting: Students must be present and receive a pre-numbered receipt for monies remitted to an activity sponsor. Students should verify dollar amount, receipt date, and activity sponsor's signature. 1. Use only an Oklahoma City Public Schools' receipt book which has been assigned to you by the financial/principal secretary. 2. Count money received from students. 3. Complete receipt. a. List student's complete name. b.

List a brief but specific reason for receiving monies.

c.

Date receipt.

d.

List amount of monies remitted.

e.

Sign receipt (Activity fund sponsor's signature).

4. Give original copy of receipt to the student. 5. Remit monies and receipt book to financial/principal secretary on a daily basis.

Revised 05. 2015 



Page|50

FINANCIAL/PRINCIPAL receipting: The individual remitting monies must be present when monies are counted. 1. Financial/principal secretary will count the money and verify the relevant range of the sponsor's receipts. The money and the amount of the relevant range of the Sponsor's receipts must equal. 2. The financial/principal secretary will write the date, amount and receipt number and the financial/principal secretary will attach a copy of the receipt issued to the activity sponsor's receipt book. 3. The individual receiving the receipt must inspect the receipt for correctness, before he/she leaves the financial/principal secretary's presence, to ensure that the following are correct: a. Receipt amount. b. Receipt date. c. Posted to correct sub-account. d. The receipt has been signed by the financial/principal secretary. 

4. The financial/principal secretary will write the date, amount, and receipt number at the bottom of the last receipt duplicate in the activity sponsor's receipt book and attach a copy of the receipt issued to the activity sponsor's receipt book. When monies collected and receipted are deposited in the bank. 1. At the end of the day the financial/principal secretary will deposit all monies receipted for the day. 2. The financial/principal secretary will count all monies for the day and total up all receipts issued for the day. 3. Complete the deposit slip using duplicate deposit slips. a. Date the deposit slip. b. List the receipt range that makes up the deposit. c. List the amount of monies to be deposited. 4. The financial/principal secretary will complete the deposit transaction on the computer program. The printout should be attached to the last receipt. 5. The principal or designee will verify that the money totals and receipt totals agree and initial deposit slip as verification. 6. A copy of the duplicate deposit slip verified by the bank should be attached to the Deposit Process (list of receipts deposited) issued for the day by the financial/principal secretary. 7.

The financial/principal secretary will make deposits on a weekly basis unless the $100.00 amount is reached sooner.

Revised 05. 2015 



Page|51

FUNDRAISING: Fund raising activity can begin when: 1. The fundraising activity must be a Board of Education approved fundraiser. (See approved fundraiser listing in this manual.) 2. The fundraising activity must be listed on the appropriate sub-account budget. 3. The sub-account budget must be approved by the principal and the Board. 4. The "Fundraiser Permission Form" fundraiser form must be completed and approved by the principal BEFORE activity can begin. A copy of this form is in the procedure manual. The financial/principal secretary at the beginning of every school year will create a check out log for receipt books issued to every teacher/activity sponsor. The following information must be included: 1. The name of the activity sponsor to receive a receipt book. (Only one receipt book should be issued for every sub-account). 2. The sub-account name and number. 3. Date Receipt number range for receipt book. 4. Receipt number range for receipt book. 5. Last date receipt book was checked in. The financial/principal secretary will maintain a list of all activity sponsors and the sub-accounts they sponsor. School employees must comply with student activity fund disbursement procedures when making fundraising purchases. The activity sponsor will track fundraising items given to each student: 1. 2. 3. 4.

Amount of fundraising items given to a student. Date items given to a student. Monies received for items sold. Items outstanding.

Activity sponsors must follow Student Participation fundraising procedures. Activity sponsors must keep in mind that most students are minors (under the age of 18), therefore, a student should be responsible for only a small amount of money and/or merchandise at any time. When a fundraiser commences, if a student owes money from a previous fundraiser, he or she will not be allowed to participate. Whenever a receipt is voided, for any reason, the activity sponsor's voided receipt must be retained in his/her receipt book and avoided financial/principal secretary's receipt must be retained in his/hers receipt book for inspection. The word "VOID" shall be clearly written across the face of such receipt. In the following instances, a pre-numbered receipt does not need to be issued to every individual: 1. 2. 3. 4. Revised 05. 2015 

Concession sales. Student store sales. Ticket sales. All receipts under $7.00. However, a "Teacher / Sponsor Receipt List" form 

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does need to be completed and can be found in this procedure manual. However, for concession sales, student store sales etc., an inventory of merchandise does need to be maintained. The form is in the procedure manual. For the sale of tickets, the ticket reconciliation must be completed. This form is also in the procedure manual. Any monies lost or stolen due to negligence or due to noncompliance shall be repaid by the person(s) who had care, custody, and control of the funds at the time the funds were lost or stolen. Receipts shall not be issued for following instances: 1. 2. 3. 4.

Liquidated investments. Transfers between sub-accounts. Bank errors, which are not valid transactions. When closing out one bank account and opening up a new bank account.

In order for your receipts to stay in numerical sequence, leave one receipt blank at the end of the month on which to record interest earnings as you receive your bank statement. Interest earnings must be recorded as activity in the month in which it is earned. The collector who accepts a check from a student does not assume personal liability for the amount unless it was exchanged for cash. Exchanging or cashing checks from money that has been receipted is prohibited. Monies collected for the student activity fund by any district employee are not the property of that district employee and cannot be diverted for any purpose, temporary or otherwise. All monies raised must be receipted and deposited. Cash on hand is not permitted. All monies raised will be receipted and deposited. Funds collected at an extra-curricular event are to be deposited the night of the event No Exceptions. Security guard will escort person making night deposit. Revenue from vending machines should be deposited into an activity fund sub-account. Example: Coca Cola Commission Check Elementary Schools 80% 20%

General 801 Fine Arts 920

Secondary Schools 45% 35% 20%

General 801 Athletics 821 Fine Arts 920

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Collection of Fees and Tuition Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures PROCEDURE FOR COLLECTION OF FEES AND TUITION Note: Performance of these duties will be carried out by different positions as worked out by individual schools. The requirements will be the same in any case. A.

Collection of Fees and Tuition: 1. The individuals collecting preschool, child-care and kindergarten tuition monies must comply with the Child Development Handbook and Pre-Kindergarten Handbook. 2. Any after school program, such as latchkey, must collect and remit all tuition to the Oklahoma City Public Schools Accounts Receivable Department. The site may retain the activity and late fee. The activity and late fee must be accounted for in the 876 Child Care Subaccount. 3. A ledger must be kept showing the name of each participant and the amount due per week. Columns to the right of the participant's name will be headed with the payment periods and will be marked upon receipt of a weekly fee.

B.

A pre-numbered receipt is issued upon payment by the participant. Checks are stamped "for deposit only" upon issuance of this receipt.

C.

At the end of each day, cash and checks are balanced to the total per receipts and then deposited.

D.

A person independent of the receipting process shall verify cash total, receipt total and deposit total.

E.

Only two disbursements are allowed from the 807 General Fund Refund sub-accounts. 1. Allowable refunds to parents for tuition paid. 2. The remaining balance (all but a $100.00) will be remit to the ACCOUNTS RECEIVABLE DEPARTMENT at OKPCS on a monthly basis.

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CHILD CARE FACILITIES AND ACTIVITY FUND MONEY Child Cares have been designed by the Board of Education to collect tuition at the site level. The following procedures have been developed to instruct the financial/principal secretary on the proper procedures for recording and remitting the above collected monies. A.

The budget procedures must be followed.

B.

Money collected for childcare tuition must be deposited into the 807 sub-account, (General Refund Sub-account-Day Care Tuition Fees) and 30% of those Tuition Fees collected must be deposited into the 876 Child Care account as activity fees to be spent on and for the children.

C.

1.

The proper receipting and depositing procedures must be as follows: 70% of these monies need to go into 807 and 30% of these monies go into 876 in addition to the nonsufficient funds and late fees.

2.

The non-sufficient fund checks/ late fees procedures must be followed. a.

If a fee is charged for a non-sufficient fund check, this amount should be deposited into the 876 sub-account, (Child Care).

b.

Late Fee charges are to be deposited in the 876 Child Care sub-account.

Only two type of disbursement (checks) are allowed from the 807 sub-account, (General Refund Sub-account-Day Care Tuition Fees). 1. A refund to a parent for overpayment, withdrawal of a child, etc. 2. The remaining balance (all but a $100.00) will be remit to the ACCOUNTS RECEIVABLE DEPARTMENT at OKPCS on a monthly basis.

D.

All remaining monies in 876 sub -account at the end of the year will be rolled over into the 801 sub-account.

*

Activity fees (non-sufficient funds/late fees) are money collected in addition to 30% of the daily/weekly tuition rate.

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Lost Textbook and Lost Library Book Procedures Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures PROCEDURES FOR LOST TEXTBOOKS AND LOST LIBRARY BOOKS Students shall be required to pay for lost books. UNPAID OBLIGATIONS A. A report of all unpaid obligations for each student is reported to the registrar and /or financial secretary before the end of each semester. B. For lost books, put the name of author, title of book, and price for replacement and the signature of the librarian. LOST-BOOK ACCOUNT To comply with the above procedure the Oklahoma City Public Schools Board of Education has established the sub-accounts 814 Lost Textbooks and 815 Lost Library. The following procedures should be followed: A. When an excess of $100.00 has been collected into the 814 Lost Textbooks the money in excess of $100.00 should be remitted to the Oklahoma City Schools Budget and Finance Office, Accounts Receivable Department. B. When the monthly Activity Fund Custodians Report is submitted each month the 814 Lost Textbook sub-account balance should be less than $100.00. C. The money collected in the 815 Lost Library sub account will stay in the sub account until the end of the year. At the beginning of the next fiscal year the money will be rolled into the 805 library funds for the purchase of replacement library books. OVERDUE BOOK One week after a book is due, send a notice to the student. Repeat the notice in a week, if the book has not been returned. After two months, declare the book lost and send a notice to the student for replacement cost. If the book is found after it has been paid for, the student will be reimbursed until the last day of that school year.

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Non-sufficient Fund Checks Procedures (NSF) Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures NON-SUFFICIENT FUND CHECKS PROCEDURES (NSF)

When a check is returned by the bank, a copy of the check should be given to the sub-account sponsor. This is notification to the sponsor that a debit is being made to the sub-account for the amount of the check and any service charge. The sub-account sponsor is responsible for the notification and collection of the money for the returned check. A.

When a check is returned the following computer entry should be made: 1. A negative receipt should be written to cover the NSF check and the bank charge.

When the check is collected the money is to be receipted using a new receipt number.

B.

Bank charges incurred due to a non-sufficient fund check are written off. Subsequent collection of bank charges and/or a fee will be receipted. The following computer entry should be made for bank charges: The vendor number is required.

C.

When the bank charges are collected the money is to be receipted.

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Recording Receipts Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures RECORDING RECEIPTS Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

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Check to make sure you‘re in the right year and the right fund (as designated by Wen-Gage Activity Funds.) For this example, we are in FY2015 (07/01/2014 – 06/30/2015) and using fund 66 which is defined as Emerson’s fund. If this is not correct, click on the Year button and make the appropriate change.

Click on the #3 - Receipts tab.

To enter a new receipt, click on the Plus button at the top menu. Enter the correct receipt number from the receipt book. Once started, the receipts will number sequentially. You should have a receipt for every number or a VOID. There are to be NO missing receipt numbers. Enter the correct date, Received From, and amount. Asset Account will always default to AC-101. Do not try to change that.

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Then click on the Plus Button in the Receipt Detail Area to add the line(s) of coding. To add several lines of coding/detail, just click the plus button again

Once finished, click on the Save button.

.

This will evaluate the entries for errors, and if all is okay,

it will activate the Post button. Click on the Post to post the entry. You will then see that the Status has changed to “Posted”.

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The Receipt can now be viewed on the Receipts #3 Tab. The top section lists all receipts (with a default order of by Receipt No. ASC). The details of the receipt will list in the lower section of whichever receipt is selected (see the black arrow) in the top section.

Click on the filter button

Receipt tab box pops up Click on the eDate line and in the Field Value add date of Receipts for Deposit

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Click on Reports, then on Receipt Register

Click on Receipt Register

A new box pops up click “next” On the next box click on the “print” This will be a deposit register for that deposit day

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Reversing a Receipt Post Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures REVERSING A RECEIPT POST Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

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If the amount of the receipt is different Go to #3 Receipts Double click on the receipt line that needs to be changed. The receipt will pop up and click on Reverse Post button

This will unpost the receipt, and then you will be able to change the amount. Click on the “plus” sign Then click on the “minus” sign- change the amount on the receipt detail line.

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Click on POST.

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Disbursement Process Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures STUDENT ACTIVITY FUND DISBURSEMENT PROCESS A.

Before an invoice can be paid, the financial/principal secretary must have the following documentation: 1. A completed and approved student activity fund requisition and related documentation.



2. An original vendor's itemized invoice or receipt. 3. An "Asset Registration" form. Follow the SAP guidelines for fixed assets (procedure manual). B.

The financial secretary will perform a manual comparison of items listed on the vendor’s invoice with items listed on approved requisition: 1. 2.

Items purchased. Quantity purchased.



C.

The financial/principal secretary will attach all appropriate documentation to the requisition along with the check signed by the secretary.

D.

The principal will perform last review before signing checks (no rubber stamps): 1. 2.

Checks may not be written payable to "Cash" or the "Bank." Check is complete: a. Check is dated b. The "Pay To" is filled in and corresponds to the vendor name listed on student activity fund requisition. c. The dollar amount of the check corresponds to the dollar amount of documentation. d. The sub-account name and number is listed on the check.

E.

3.

Ensure that all required documentation is attached to the student activity fund requisition.

4.

Checks shall be completed before they leave the school /site.

Principal signs check and remits to the financial/principal secretary.

F. Rubber Stamp signatures are never to be used. Revised 05. 2015  

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G.

The financial/principal secretary will mark all invoices and related documentation as “PAID”.

H.

Financial/principal secretary files documentation appropriately.

I.

Periodically, the financial/principal secretary will review the "Open Requisition" file for bills that cannot be matched to a requisition. This will take some investigating such as contacting the vendor.

J.

Purchases made prior to approval by principal through the requisition process will result in the individual being liable for paying the bill.

K. Checks issued by the student activity fund shall not be endorsed by the payee and cashed from available cash. L.

If cash is needed for a cash box, the check shall be written to the person responsible for collecting the revenue at the event for which the cash is needed.

M.

Schools are permitted to use Sam's Club cards for the school activity fund purchases under the following circumstances: 1.

Each purchase must be supported by an approved student activity fund requisition.

2.

The purchaser must go online to Samsclub.com and prepare their order. This must then be attached to the check request.

3.

Only one card may be issued per school, renewable each year, with the cost set by Sam’s Club to be paid by the school’s student activity fund.

4.

This card is for student activity fund purchases only. Personal use is not allowed under any circumstances.

5.

The card will be in the school's name only.

6.

Checks made to “Sam’s Club” must be on business checks only.

7.

The card must be signed in/out from the principal or financial secretary for each single transaction.

8.

The Director of Accounting will be the controller of all Sam’s Club accounts and the only authorized person to make changes to the account.

9.

If a card is lost or stolen, please email the Director of Accounting. The lost or stolen card will be deactivated and a new card will be issued.

10.

Absolutely NO charge or revolving credit lines.

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N.

If disbursing checks to non-district employees, follow the guidelines for Paying Non-District Employees. Complete the form in the procedure manual. This completed form will serve as documentation for checks written. The individual receiving the check must sign this form. A check will not be issued if all the paperwork is not complete. 1.

Athletic event officials.

2.

Athletic event security.

3. Artist-In-Residence. 4. O.

Any other non-district employee.

The following procedures must be followed when check is issued to a district employee being paid. No district employees are to be compensated by SAF. The employees are to be compensated through the General Fund due to IRS regulations: 1. District employees who provide these services shall be paid from the District’s General Fund, with appropriate withholdings for FICA, federal income tax, state income tax and retirement. Any employer paid burdens shall also be paid. The school will reimburse the General Fund for these amounts. 2. In order for an employee to be paid, the following procedures must be followed: a. "Request for Payment for Services Performed by Employee" must be completed. b. One copy will be sent to Accounts Receivable with reimbursement check, one kept in school office, and one copy given to employee (Example in the procedure manual). c. Accumulate the forms and remit them twice a month. When the forms are remitted they should reflect services performed in the period from the 1st of the month through the 15th of the month or the 16th of the month through the 30th or 31st. d. Add up the "amount owed" from each form.. Multiply that total by 38%, which is the fringe benefit portion. Make out a check to Oklahoma City Public Schools for the total of the amount owed plus the fringe benefits. e. Remit that check plus the related forms to Accounts Receivable by the day after one payday in order for the employees to be paid the next payday. f. Services performed during one pay period will be paid on the next payday.

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AA.

Any Non-District Employee paid in any calendar year from the student activity fund shall be issued an IRS form 1099 as required by the IRS. Use the form “Check Release for Services Provided by a Non-District Employee" (procedure manual).

BB.

Activity sponsors and students may receive cash advances for overnight trips on the behalf of students for academic and athletic competitions. The following procedures apply (70-5-129 Paragraph H): 1.

The event must be specifically listed in the sub-account budget.

2.

The check written for the cash advancement must be made out to the activity sponsor.

3.

The activity sponsor will sign documentation verifying receipt of a check.

4. The activity sponsor will cash the check and provide this money to the students. 5.

The students must also sign documentation that they received the monies.

6. The activity sponsor is responsible for collecting all itemized receipts for the monies spent. 7.

The activity sponsor will give the financial/principal secretary all receipts and unspent monies upon return from the event. Monies spent plus monies unspent must equal the amount of the check written.

8.

The financial/principal secretary will issue a receipt to the activity sponsor for any unspent monies.

9. The activity sponsor is responsible for any discrepancies.

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Guidelines for Paying Non District Employees or Independent Contractors Student Activity Funds Wen-Gage Procedures  

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures GUIDELINES FOR PAYING NON DISTRICT EMPLOYEES OR INDEPENDENT CONTRACTORS

Any non-district employee or independent contractor in a calendar year that is paid from the student activity fund shall be issued an IRS Form 1099 as required by the IRS. The 1099 is due to the nondistrict employee by January 31.

Please see Vendor Process on Page 41.

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Purchase Order Sample (PO) Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures PURCHASE ORDER (PO)-FORM SAMPLE

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Purchase Order - Single Line Item Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures PURCHASE ORDER (PO)-SINGLE LINE ITEM

Click on the Wen-Gage Icon

Confirm your user name is correct Enter your password

Click on LOGIN

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After you have completed the manual Purchase Requisition form, you will now enter into Wen-Gage. Go to Tab #3 – PurchOrder.

Click on the

sign to enter a purchase order.

1. Ship to: Change from 999 to your 3 digit site number. 2. Desc: Enter a description writing as much as you need to describe the purchase. 3. PoNo: Enter PR (Purchase Requisition) number from the pre-printed form. Th his cannot be changed later. 4. Vendor No OR Vendor: You may use the Look up box at the end of the Vendor Field double click to insert. 5. Date: Enter the PO date. (The ACTUAL date the goods or services were requested). This cannot be changed later. 6. Contact: Enter the sponsor’s name and phone # with area code. 7. Requested By: Enter your name and phone # with area code.

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***Before you click OK-- double check the date and PO number*** Click the OK checkmark.

Click on Item Maintenance in the PO menu bar.

Click on “Insert Item” Then the following box will pop up.

Complete 2. Description (write a detailed description for easier reference later on) 3. Quantity 4. Unit Price Click on

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The Expenditure Classification Input box pops up to enter the OCAS coding for this PO. Click on each tab to look up the available options. Job Class is always 000

When the coding/classification are completed, click on the OK

Then click on

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button.

.



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A screen comes up that shows active Purchase Order.

Click on the OK

button.

The manual Purchase Requisition is now entered into Wen-Gage. To process the payment refer to page 98 Check/Payment Processing section of this manual. When initiating expenditures, the following process should be followed: IMPORTANT NOTICE:

A.

School staff is required to comply with all applicable STATE STATUES, and STUDENT ACTIVITY FUND PROCEDURES regarding purchases. Staff is responsible for understanding this requirement.

The initiator obtains and completes a NCR student activity fund requisition.

B. The initiator will fill in the following information on the student activity fund requisition: 1.

The vendor's name, vendor number and address, city and state.

2.

A brief but specific description of goods or services to be purchased.

3.

The quantity of goods or services to be purchased, unit price, and total price.

4.

Sign and date the student activity fund requisition.

C. Other documentation that should be attached to requisitions before a purchase can be made: 1.

A fund raising agreement or order forms if applicable.

2.

An approved "Permission to have a Student Activity Fund, Fund Raiser" form if applicable.

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D.

Remit completed student activity fund requisition and other documentation to financial secretary for further processing.

E.

The financial/principal secretary will use the requisitions with the schools preprinted information. 1.

Determine if purchase is listed on student activity fund approved budget.

2.

Verify the "Ship To/Bill To" box.

3.

Code the purchase with the proper OCAS code.

4.

Determine if there are sufficient funds in the sub-account to cover the purchase.

5.

Sign and date the requisition.

6.

When paying an Independent Contractor, ALL paperwork must be complete.

F.

The financial/principal secretary will then remit the student activity fund requisition and documentation to the principal for approval.

G.

The principal will make a final review of the requisition and sign and date for approval. No rubber signature stamps are allowed.

H

The financial/principal secretary will keep a copy of the following information: 1. 2. 3. 4.

I.

This information will be attached to the student activity fund requisition and filed in the Requisition File.

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One copy of the approved student activity fund requisition. A copy of the fund raising agreement or order form. A copy of the "Permission to have a Student Activity Fund, Fund Raiser." The "Fundraising Profit/Loss Statement."



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Purchase Order (PO) Multiple Line Items Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures PURCHASE ORDER (PO)-MULTIPLE LINE ITEMS Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

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Go to Tab #3 – PurchOrder.

Click on the

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sign to enter a purchase order.



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1. Ship to: Change from 999 to your 3 digit site number. 2. Desc: Enter a description writing as much as you need to describe the purchase. 3. PoNo: Enter PR (Purchase Requisition) number from the pre-printed form. This cannot be changed later. 4. Vendor No OR Vendor: You may use the Look up box at the end of the Vendor Field double click to insert. 5. Date: Enter the PO date. (The ACTUAL date the goods or services were requested). This cannot be changed later. 6. Contact: Enter the sponsor’s name and phone # with area code. 7. Requested By: Enter your name and phone # with area code.

****Before you click OK-- double check the date and PO number****

Click the

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button



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Click on Item Maintenance in the PO menu bar.

The following box will pop up. Click on “Insert Item” The following box will pop up.

Complete: 1. Description 2. Quantity. 3. Unit Price 4. Click on

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The Expenditure Classification Input box pops up to enter the OCAS coding for this PO. Click on each tab to look up the available options. Job Class is always 000

5. When the coding/classification are completed, click on the

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button.

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Click on Complete: 1. Description 2. Quantity 3. Unit Price 4. If it is the same OCAS click on 5. If it is a different OCAS, or it is from another account then click on

Complete steps for additional lines After all the items (or lines of the requisition) are entered Click on

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A screen comes up that shows active Purchase orders

Click on the OK

button.

Look at your PO before making a payment to make sure there are no errors. It can’t be stressed enough to double check the amount on quantity and unit price. If you have double entered an item or entered the wrong quantity or price your payment amount (check amount) will be wrong. For example: The REAMS OF PAPER have been entered twice

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Double click on the item line that needs to be corrected.

A screen pops up that shows the item Query,

Click on This step will also be used for coding a reclass

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A new screen pops up

If it is the amount that is incorrect you would change the amount here. Click on Another screen pops up and now shows item 3 corrected with no price amount.

Click on

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Check/Payment Processing Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures CHECK/PAYMENT PROCESSING Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

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TO MAKE A PAYMENT WHEN CHECKDATE IS IN THE SAME MONTH AS THE PURCHASE ORDER:

Go to the REPORTS at the top of your screen:

From this screen, click A pop up box appears

Confirm YES. The next box pops up.

Select Print Payments, this makes a copy of your payment (check) Printer screen will pop up. Print.

When finished, click on Close.

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TO MAKE A PAYMENT WHEN THE CHECK IS NOT IN THE SAME MONTH AS THE PURCHASE ORDER:

Click on the Wen-Gage Icon

Confirm your user name is correct Enter your password

Click on LOGIN

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Go to Purchase order tab. Find purchase order number. It will show an amount in the open field.

Double click on line. If you have more than one line you must close all the lines.

Double click on the line.

Pick close Item.

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Click Ok Perform close. Then go to Item maintenance, Insert Item.

Fill out the information again complete with OCAS coding. BE SURE AND CHANGE THE DATE HERE. Post item, then make the payment. This should change the date on the check to be the date you put in the new inserted item. Revised 05. 2015 



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Voiding Checks Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures VOIDING CHECKS

***First check to see if you have registered your payment. (See “Print Encumbrance Register “section on Page #154)*** ***If the check has been registered, you must unregister the check by using the following steps***

1. Click on Tasks 2. Click on Unregister Payments

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1. Choose or Enter the Unregister Date- This date should be the date under which the check was registered, which should be the last day of the month.

2. Click on account number (it automatically assigns your number) then click next

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3. Click PROCESS - you have now unregistered your check/payment

1. Log into Accounts Payable 2. Click on the Payment Tab #5

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3. Double click on the payment you want to Void

4. You will see a Payment Query screen 5. Click on the Detail Tab

6. You will see a CERTIFICATION number- WRITE THIS NUMBER DOWN. a. In this example, 30812 is the CERTIFCATION NUMBER. Revised 05. 2015  Page|107 

7. There will be a VOID tab on the screen. 8. Click on VOID. Then Click CLOSE. You have now voided the check/payment.

9. Next, go to CERTIFICATION, tab #8. 10. Look for your certification number- Double click on the number

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11. You will see this screen 12. Click on VOID. 13. Then click CLOSE. 14. You have voided the CERTIFICATION.

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15. Next, go to PURCHASE ORDER tab #3. 16. Double click on the purchase order that your check and certification correspond to.

17. In the upper left corner, you will see PO MAINTENANCE - Click on it. 18. Click on CLOSE P.O.

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19. This screen will pop up

20. Enter the Amount to close, Click “Ok Perform Close”. 21. You have now completed the process of voiding a check.

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Custodian Analysis Fund Reporting Process Student Activity Funds Wen-Gage Procedures

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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures CUSTODIANS ANALYSIS FUND REPORTING PROCESS When submitting student activity fund statements, the following process should be followed:

IMPORTANT NOTICE:

School staff is required to comply with all applicable STATE STATUES, and STUDENT ACTIVITY FUND PROCEDURES regarding student activity fund reporting. Staff is responsible for understanding this requirement.

A.

The financial/principal secretary, on a monthly basis, will run a monthly financial statement from the computer system to submit to the principal.

B.

The monthly financial statements consist of the following reports: 1.

Custodian's Activity Report on cash basis.

2. A copy of the bank statement. 3. Custodian's Report Reconciliation Form (procedure manual). 4. An outstanding check register. 5. Copy of the Deposit in Transit form, if warranted. (procedure manual) 6.

A monthly check register.

7.

A detailed receipt register.

8.

An encumbrance register.

9. All ticket reconciliation (procedure manual). 10. All completed Profit/Loss forms (procedure manual). 11. Inventory for Concessions/Student Store (procedure manual).

C.

The financial/principal secretary will reconcile the ending checking account balance on the custodian’s activity report with the ending bank balance.

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Page|113

D.

The financial/principal secretary will complete the reconciliation on the "Custodian's Report Reconciliation Form."

E

The financial/principal secretary will submit the completed and reconciled monthly financial statements to the principal on a monthly basis. The financial/principal secretary will sign the checklist.

F.

The principal will review the monthly financial statements and sign the principal’s checklist. 1. Review the original bank statement for anything unusual. 2. Review the monthly financial statements for anything unusual. 3. Review the “custodian’s report reconciliation form” to ensure the adjusted bank balance is the same as the checking account balance on the custodian’s activity report. 4. Review the monthly custodian’s report to insure that the 814 Lost Textbook account and the Lost Library account is compliance with Activity Funds Procedures.

G.

The principal will remit the monthly financial statements to the Activity Fund Facilitators by the 10th of every month.

Activity Sponsor's Review A.

The financial/principal secretary will submit on a monthly basis a print out of the appropriate sub-account detail by code ledger to each sponsor. In addition, an annual detail by code ledger report will be submitted to the appropriate sponsor on December 1st, and May 1st.

B.

Each activity sponsor will compare the information on these reports for correctness. If there are any questions about the information, the activity sponsor must reconcile with the financial/principal secretary to resolve any discrepancies.

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Page|114

Wen-Gage Balancing Student Activity Funds Wen-Gage Procedures

Revised 05. 2015 



Page|115

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures WEN-GAGE BALANCING

OKLAHOMA CITY PUBLIC SCHOOLS Wen-Gage Balancing 1. Receipt and post the interest/fee from your bank statement a. Coding: 1311-801-900-(school code) 2. Register all your payments (pg. 117) 3. Payment clearing (see attached printout; pg. 122) 4. Print Custodian Analysis (page 126) 5. Print outstanding payments (page 133) 6. Open independent reconciliation form, then Balance (Excel file) 7. Print payment register for month of report only (pg. 141) 8. Print detailed receipt register (pg. 146) 9. Print Encumbrance register (pg. 152) 10.

Fill out monthly checklist (print from website)

For Auditors: x

Include all Profit/Loss, Ticket Reconciliations and Inventory logs with a detail by code ledger for the month. If you have an ongoing fundraiser, such as yearbook, put a detail by code register with a note written ongoing fundraiser yearbook.

x

Look at your receipts, check register, and encumbrance register if you are missing any numbers please write in at the bottom the number, date, and vendor name.

Have your Principal sign and send copies to [email protected] . DEADLINE each month is the 10th. We must receive report on or before the 10th.

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Page|116

Registering Checks/Payments Student Activity Funds Wen-Gage Procedures

Revised 05. 2015 



Page|117

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures REGISTERING CHECKS/PAYMENTS To be done at the end of each month to record the checks entered into the Accounts Payable module into the Treasury Module so that you can reconcile the bank account at month end.

Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

Revised 05. 2015 



Page|118

Choose menu item Tasks ї Register Payments

A box will pop up to complete Registration Date and also Bank Account for which checks are to be registered. Enter the appropriate date.

Click on the Next button.

Revised 05. 2015 



Page|119

Enter the Fund number (as assigned by Activity Fund), Payment numbers, and Date Range.

Click on the Next button. Next box is simply a Process button to “register payment.”

Click on the Process button.

Revised 05. 2015 



Page|120

Click the “Yes” button

This takes you back to the Process box.

Click on the Close button.

You may proof the check printing/payment information at the “Payment Register” in the Reports.

Revised 05. 2015 



Page|121

Clearing Payments Student Activity Funds Wen-Gage Procedures

Revised 05. 2015 



Page|122

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures CLEARING PAYMENTSSS

Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

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Page|123

Go to 5 Payment Clearing Tab, Click on the Plus sign.

Revised 05. 2015 



Page|124

1. Click on the big Plus sign. 2. Clearing number will be what the computer assigns 3. Enter the Date. It is always the last day of the month you are balancing. 4. In the amount field enter the amount from your bank statement for your Checks/Debits.

5. Click the plus sign at the bottom. 6. Enter the fiscal year, Tab, then the check number that cleared from your bank statement. 7. Never leave a blank line (click on minus sign to remove. 8. When you are finished you should have a zero balance. Then you can post.

Revised 05. 2015 



Page|125

\

Custodian Analysis Student Activity Funds Wen-Gage Procedures

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Page|126

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures CUSTODIANS ANALYSIS Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

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Page|127

Go to the REPORTS at the top of your screen:

When you click on REPORTS, you’ll get this drop down menu, select Custodians Analysis:

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Page|128

In this example, we are running the Custodians Analysis for July, 2013:

On the next screen, you will click on the word Project and click on the “right” arrow To move this to the selected box:

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Page|129

This should now look like this with the word Project on the right side and you will click on the NEXT button:

Click on NEXT for this screen:

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Page|130

Click on NEXT for this screen:

Click on NEXT for this screen:

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Page|131

You are now ready to generate the report! You may choose to print to your screen or your printer; then click on the PRINT button:

This report shows you the current balances as of the date you entered on your selections screen. If you let Wen-Gage default to the current period, it is up to date as to when your information has been entered into Wen-Gage.

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Page|132

Print Outstanding Payments Student Activity Funds Wen-Gage Procedures

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Page|133

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures PRINT OUTSTANDING PAYMENTS Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

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Page|134

Go to the REPORTS at the top of your screen:

When you click on REPORTS, you’ll get this drop down menu, select Outstanding Payments

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Page|135

This box will appear when you click Outstanding Payments:

As of Date: Last day of the month you are working on. Click Next You may choose to print to your screen or your printer; then click on the PRINT button:

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Page|136

Your report will now generate: Example shown below

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Page|137

Independent Reconciliation Student Activity Funds Wen-Gage Procedures

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Page|138

Fill out form with your school name, site number, month and year of report and current date. Wen Gage Reports totals from the Custodians Analysis report.

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Page|139

Bank Statement Totals - From bank statement and outstanding checks report. Use ending balance or current balance.

Use total outstanding checks report.



This reconciliation should show a zero difference.

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Page|140

Print Payment Register Student Activity Funds Wen-Gage Procedures

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Page|141

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures PRINT PAYMENT REGISTER Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

Revised 05. 2015 



Page|142

Go to the REPORTS at the top of your screen:

When you click on REPORTS, you’ll get this drop down menu, select Payment Register

Click the filter tab

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Page|143

Click eDate and By Range tab:

Click OK

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Page|144

You may choose to print to your screen or your printer; then click on the PRINT button:

Your report will now generate: Example shown below

Check numbers must be entered using the pre-printed check numbers. There should be no missing check numbers or gaps.

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Page|145

Receipt Register Student Activity Funds Wen-Gage Procedures

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Page|146

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures RECEIPT REGISTER Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

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Page|147

FILTER NOTICE!! In order to report the Receipts Report activity for just ONE month, you must set a filter first before you execute the report by clicking on Tab 3 – Receipts:

Then click on the filter button

You’ll get this option box:

Click on “eDate” in the Fields box Click on “By Range” tab Enter the starting range and ending range (the first and last day of the month you are reporting)

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Page|148

Click OK

Go to the REPORTS at the top of your screen:

When you click on REPORTS, you’ll get this drop down menu, select Receipt Register:

Revised 05. 2015 



Page|149

Click DETAIL on this screen:

You may choose to print to your screen or your printer; then click on the PRINT button:

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Page|150

This is what the report will look like:

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Page|151

Print Encumbrance Register Student Activity Funds Wen-Gage Procedures

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Page|152

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures PRINT ENCUMBERANCE REGISTER Click on the Wen-Gage Icon

Confirm your user name is correct Enter your password

Click on LOGIN

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Page|153

Go to the REPORTS at the top of the screen:

When you click on REPORTS, you’ll get this drop down menu, select Encumbrance Register:

Revised 05. 2015 



Page|154

Click on “Encumbrance Register” and Print

Example of Encumbrance Register

P.O. numbers must be entered as pre-printed numbers. There must be NO missing numbers or gaps.

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Page|155

Monthly Checklist Student Activity Funds Wen-Gage Procedures

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Page|156

OKLAHOMACITYPUBLICSCHOOLS MonthlyChecklist

 (1)SchoolName   (3)DateofReport

Yes 

No

(2)SiteNumber

(4)ReportMonth

Pleasecheck’Yes’ifthedocumentlistedisprovidedand‘No’ifitisnot.



 

CustodianAnalysis(seepage112ofmanual)



 

CopyofBankStatement



 

ReconciliationForm



 

OutstandingPaymentRegister(seepage133ofmanual)



 

PaymentRegister(seepage141ofmanual)



 

ReceiptRegisterͲDetailed(seepage146ofmanual)



 

EncumbranceRegister(seepage152ofmanual)



 

Profit/LossForm(seepage166ofmanual)



 

TicketReconciliation(seepage158ofmanual)



 

InventoryForConcessions/StudentStore(seepage168ofmanual)



 

SmallEquipmentInventory

Assecretary/financialsecretaryfor,Ihavepostedallpaymentsandreceipts, completedthemonthlybankreconciliationandpreparedallreportsfortheCustodiantoreview. 



Secretary/FinancialSecretary









Date

 AsCustodianoftheStudentActivityFundfor , I have reviewed all of theattachedfinancialreportsandverifiedthatinformationiscompleteandaccurateandcomplies with Oklahoma Statutes and Oklahoma City Board of Education Policies and Regulations. I understandthatIamlegallyresponsibleforALLtheinformationcontainedwithinthereports.  



Principal/Custodian

Revised 05. 2015 









Date 







Page|157

Ticket Reconciliation Process Student Activity Funds Wen-Gage Procedures

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures Revised 05. 2015 



Page|158

TICKET RECONCILIATION PROCESS IMPORTANT NOTICE:

School staff is required to comply with all applicable STATE STATUES, and STUDENT ACTIVITY FUND PROCEDURES regarding student activity fund reporting. Staff is responsible for understanding this requirement.

A. At the beginning of every school year, the Athletic office will purchase pre-numbered tickets for use at athletic event. B.

The District Athletic Director will issue the pre-numbered tickets to the financial secretaries.

C. The financial/principal secretary will sign a statement signifying receipt of pre numbered tickets. D. The area athletic directors will keep this statement for verification purposes. The statement must contain the following information: 1. Pre-numbered ticket range. 2. Name of financial/principal secretary and their signature. 3. Date signed. E Every school is required to use pre-numbered tickets for the following events: 1. Athletic events. 2.School sponsored plays, dramas, band and choir concerts, and assemblies when there is an admission fee. F. When requested, the financial/principal secretary will issue pre-numbered tickets along with the Ticket Reconciliation Form (procedure manual) to each ticket seller. The principal must approve ticket sellers. G. The financial/principal secretary will fill out the following information on the reconciliation form. 1. The school's name and number. 2. The event and date. 3. The name of the ticket seller. 4. The first ticket number of the pre-numbered tickets to be sold. 5. The selling price for tickets sold (unit price). 6. Beginning cash change (list check number written for cash change next to space denoted as Beginning Cash on the form).

Revised 05. 2015 



Page|159

H. The seller will verify and initial the beginning unsold ticket number. The financial secretary cannot sell tickets and also complete the reconciliation process. Tickets cannot be sold and reconciled by the principal/financial secretary. The principal / financial secretary can do only one of these jobs, reconciliation process or the ticket sale must be completed by a second individual (principal, assistant principal, teacher, etc.) J. The principal or principal's designee, at half time, will go through a "check out" process with each ticket seller. The ticket seller must be present during this process. It is recommended that one of the police officers working security at the athletic event be present when monies are counted for safety reasons. 1. The principal or designee will post the next ticket number on the ticket reconciliation form (the first unsold ticket number). 2. Determine the number of tickets sold and post to the ticket reconciliation form. 3. Multiply the number of tickets sold by the ticket selling price to determine dollar total of tickets sold. 4. Determine total value of tickets sold. 5. The principal or designee will sign the reconciliation form. 6. The ticket seller will count the monies in the presence of the principal or designee. 7. The principal or designee will post the dollar total on the reconciliation form marked total gate receipts. 8. The principal or designee will complete the remaining portion of the ticket reconciliation. 9. The principal will issue a receipt to the ticket seller for the monies collected and list the receipt number and receipt date on the reconciliation form. The portion, which is cash change, shall be separately receipted and listed as one line item on the deposit slip. Information on the deposit slip will include the number on the check used to obtain the cash. 10. The principal and ticket sellers will both sign the ticket reconciliation form. 11. Item 5 on the ticket reconciliation form "Ticket Value Unaccounted For", there will be a +/- 1-% acceptable discrepancy limit for monies versus tickets sold. If this occurs with the same ticket seller on two occasions, then ticket seller should not be allowed to be a ticket seller. However, if the amount is +/- $50.00 at any one event, then the ticket seller should not be allowed to be a ticket seller again. An explanation should be noted for any discrepancies. 12. The same process should be followed for each ticket booth operated during an athletic event.

13. When all monies have been collected and receipted, the monies will be deposited at the school's bank night deposit box the same night of the athletic event. One of the police officers working as security for the athletic event must accompany the principal or principal's designee to the bank for safety reasons. 14. The next school day the principal or principal's designee will give the financial/principal secretary the ticket reconciliation forms, unsold tickets, and receipt issued. 15. The financial/principal secretary will post the receipt on the computer system. The financial/principal secretary will match the last ticket sold with the first unsold ticket as verification. The financial / principal secretary will attach this first unsold ticket number to the next reconciliation form. Revised 05. 2015 



Page|160

L. For high school athletics and other school events, cash change may be obtained from the financial / principal secretary. One gate is $125.00 with a maximum of $375.00. Concession is $120.00 per stand with a maximum of $360.00. The financial secretary will issue a check to the person who will be responsible for collecting money. The amount allowable for middle schools is $300.00 and for elementary schools the amount is $200.00. M. The ticket taker will have a secure box or place to deposit the used tickets after they are torn in half in the presence of the purchaser. N. Complete a ticket reconciliation form and turn in to financial secretary.

Revised 05. 2015 



Page|161

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures PREPARING FOR A GAME 1. Write out checks for startup; on the computer use vendor 99999 OKCPS. 2. Write on the reconciliation form the first number and cost of the adult and student tickets. 3. Tear off first ticket to staple to reconciliation form. 4. Get three deposit slips ready to fill out for Startup cash, Concession monies, and Ticket Sales monies. 5. Have bank bags, keys, paperclips, pens, extra vendor forms, W9s and game official forms in your game day bag. 6. Prepare Inventory sheets with beginning count of concession items. 7. Remember: Requisitions for the police officers, officials, trainers, clock timers, gate keepers, ticket sellers, and chains. 8. DROP MONIES NIGHTLY!! (NO EXCEPTIONS). Do not leave monies in your vehicles overnight. Keys and monies should be left with an Administrator or the AD (Athletic Director). 9. The Athletic Director or designee will take the monies to the bank’s night drop and put the separate receipts from the Startup cash, Concessions, and Ticket Sales in the bank bag for the secretary. DROP MONIES NIGHTLY!! (NO EXCEPTIONS)

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Page|162

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Fund Wen-Gage Procedures

Other Information

Revised 05. 2015 



Page|163

  

Grant Guidelines Student Activity Funds Wen-Gage Procedures                 

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Page|164

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures GRANT GUIDELINES Please see the parameters that may be helpful to you with any questions you may receive: Is it federal funded? If yes, it must come to central office for SEFA and SDE reporting requirements for state tape (we always publish a memo at year end and include in our training to contact us if they need help). Is it state funded? If yes, it must come to central office for SDE reporting requirements for state tape. Is it privately funded? If yes, only if any one of the following requirements are true: 1. Is it used for staffing costs? If yes, then it must come to central office for TRS matching requirements 2. Is it a reimbursable program (ie: we make payments, then seek reimbursement)? If yes, then it must come to central office as Student Activity Funds cannot issue PO’s without budget. 3. Does the grantor have any reporting requirements? If yes, then it must come to central office to ensure we are compliant with the grant requirements and so we can assist the site with reporting requirements. Generally, only small private non-salary impact grants remain in Student Activity Funds. We encourage all to contact Finance if they have any questions. Policy C-02 states that “propositions giving funds, equipment, or materials to the school with a “matching agreement” or restriction are generally not acceptable.” Policy D-08 states that “when time if (SIC) of the essence, the superintendent or designee may develop proposals and submit grants that conform to the criteria establish in this policy and advise the board of the intent, prior to mailing application. Such an application must formally be presented to the board at the next board meeting.”      

Revised 05. 2015 



Page|165



Profit and Loss Statement Student Activity Funds Wen-Gage Procedures 

Revised 05. 2015 



Page|166

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures STUDENT ACTIVITY FUND PROFIT/LOSS PROCESS

When a fundraiser is completed the following process should be followed to verify that the fundraiser has produced a profit: The first step in any fundraising activity is the proper O.C.A.S. coding of all revenues and expenditures. Use the correct PROGRAM code from page 33. The Detail by Code Ledger in Wen-Gage should show the revenues and expenditures for that fundraiser in that program during the current school year. Once the ledger has been generated, the Profit/Loss form is to be completed (procedure manual) A.

List the total amount of money that would be collected if all the products are sold. This information should be available from the Fundraiser Company usually from a computer printout listing items sold and prices and the total amount to be collected. If this information is not available from the company, multiply the total number of items purchased by the sales price of the merchandise purchased. This will give you the total amount to be collected.

B.

List the total amount of money that was actually collected. The total amount receipted by the teacher for the sale of the fundraising material. This information is found on the ledger report just generated.

C.

List the total amount of goods that have been returned to the company for credit. This should be documented with a credit memo from the company.

D.

List the sales value of the goods that are still owed by students due to loss or failure to collect at this point (please explain and document).

E.

Subtract lines C & D from line B and enter on line E. This is the amount of profit made.

F.

Divide line E by line B and this is the percent profit that the fundraiser generated.

G. H.

Please explain any losses on the bottom of the Profit/Loss form. Sign and date the Profit/Loss Form.

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Page|167

Concession / Student Store Inventory and Profit Loss Student Activity Funds Wen-Gage Procedures

Revised 05. 2015 



Page|168

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures STUDENT STORE/ CONCESSION INVENTORY AND PROFIT LOSS An efficient control over inventory in a concession or student store is essential for a profit-making venture. A regimen properly tracking the purchase and sale of items establishes an efficient control over inventory. Concession inventory forms should be completed after every concession. Student store inventory and T-shirt inventory sheets should be completed on a monthly basis. The following procedure for a concession or student store inventory is mandatory A. Item Description: List all the items that are for sale. B. Sale Price: List the sale price of that item to be sold. C. Beginning Inventory: This is to be a physical inventory. Count all items. D. Items Purchased: This number will be the quantity of each individual item purchased. E. Items Sold: This number will be the quantity of each individual item sold. F. Ending Inventory: Add beginning inventory and items purchased. Subtract items sold to get the ending inventory. This number will be a perpetual inventory number. G. Cost per item: List the purchase price of the item to be sold. H. Total Sales: Items sold multiplied by the sales price. PROFIT/LOSS CALCULATION: A. B. C. D. E. F. G.

List the total money in cash box. Subtract the money used as start-up change. This will give you the total money collected for goods. List the total cost of goods sold. (Items sold multiplied by the cost per item.) Subtract the total cost of goods sold. Subtract the cost of any items given free as courtesy or cost of any items thrown away as waste. This will give you the total profit. DIVIDE THE TOTAL PROFIT BY THE TOTAL MONEY COLLECTED TO GET THE PERCENTAGE OF PROFIT FOR THE STUDENT STORE OR CONCESSION.

   

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Page|169

Closed Schools/ Sub Account with Negative Balance Student Activity Funds Wen-Gage Procedures

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Page|170

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures CLOSED SCHOOLS/ SUB-ACCOUNT WITH NEGATIVE BALANCE CLOSED SCHOOLS: When a school is closed, remain dormant, and unused for six (6) months ensure all outstanding bills are received and paid. Then the student activity funds will be divided among the receiving schools based on a percentage of students received to the total students of the closed school.

SUB-ACCOUNT WITH NEGATIVE BALANCE: The individuals who create a negative balance in any sub-account, for whatever reasons, will be held responsible for causing the negative balance and will be held personally liable.

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Page|171

Correcting Coding Errors Student Activity Funds Wen-Gage Procedures

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Page|172

OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures CORRECTING CODING ERRORS Click on the Wen-Gage Treasurer Icon

Confirm your user name is correct Enter your password Click on LOGIN

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Page|173

Go to the REPORTS at the top of your screen:

When you click on REPORTS, you’ll get this drop down menu, select Receipt Analysis:

Revised 05. 2015 



Page|174

Key in the Source Code and Project Code of the error you are looking for, and click next. (In this example, we are using Source Code 1990 and Project 801)

Select the field group you are looking for. In this example, we are using Fund as the field value. Click Next.

Revised 05. 2015 



Page|175

This screen will pop up, Click next.

Check the highlighted Fund box, Click on Check All

The same screen will pop up again, Check the highlighted Fund box, Click on Check All

Revised 05. 2015 



Page|176

You now have a list of all receipts with the code you are looking for. Go into Receipts Tab #3, and look for the receipt number you need. Double click on that number, reverse the post, and key in the correct code. Click Post. You have now corrected the coding error.

Revised 05. 2015 



Page|177

Oklahoma City Public Schools FY2016 (2015-2016) Dates 

Month July August September October November December January February March April May June

Revised 05. 2015 

SAP

Period 01 02 03 04 05 06 07 08 09 10 11 12

DATES

WENGAGE

DATES

Fiscal Year FY2016 FY2016 FY2016 FY2016 FY2016 FY2016 FY2016 FY2016 FY2016 FY2016 FY2016 FY2016

Period

Year

07 08 09 10 11 12 01 02 03 04 05 06

2015 2015 2015 2015 2015 2015 2016 2016 2016 2016 2016 2016



Page|178

APPENDIX FORMS (visit the web page for electronic forms)

Revised 05. 2015 



Page|179

OKLAHOMACITYPUBLICSCHOOLS MonthlyChecklist

 (1)SchoolName   (3)DateofReport

Yes 

No

(2)SiteNumber

(4)ReportMonth

Pleasecheck’Yes’ifthedocumentlistedisprovidedand‘No’ifitisnot.



 

CustodianAnalysis(seepage112ofmanual)



 

CopyofBankStatement



 

ReconciliationForm



 

OutstandingPaymentRegister(seepage133ofmanual)



 

PaymentRegister(seepage141ofmanual)



 

ReceiptRegisterͲDetailed(seepage146ofmanual)



 

EncumbranceRegister(seepage152ofmanual)



 

Profit/LossForm(seepage166ofmanual)



 

TicketReconciliation(seepage158ofmanual)



 

InventoryForConcessions/StudentStore(seepage168ofmanual)



 

SmallEquipmentInventory

Assecretary/financialsecretaryfor,Ihavepostedallpaymentsandreceipts, completedthemonthlybankreconciliationandpreparedallreportsfortheCustodiantoreview. 



Secretary/FinancialSecretary









Date

  AsCustodianoftheStudentActivityFundfor , I have reviewed all of theattachedfinancialreportsandverifiedthatinformationiscompleteandaccurateandcomplies with Oklahoma Statutes and Oklahoma City Board of Education Policies and Regulations. I understandthatIamlegallyresponsibleforALLtheinformationcontainedwithinthereports.  



Principal/Custodian

Revised 05. 2015 









Date 







Page|180

OKLAHOMACITYPUBLICSCHOOLS DistrictEmployeeAthleticWorkersServicePaymentRequest SectionI:GeneralInformation

 (1)EmployeeName



(2)EmployeeNumber



(4)SiteNumber









 (3)SiteName

 (5)DescriptionofServicesPerformed

 //// (6)aBeginningTime  bEndingTime

(7)Activity

 

SectionII:FinancialInformation  AthleticServiceBaseAmountsArePaidPerAthleticManualPages (AthleticServicesmusthaveOfficial’sPaymentVoucherattached)  4.2OtherAthleticWorkerPay 5.17FallSports 5.18WinterSports 5.19SpringSports $___________________(Line1)

  

  38%BenefitCostsLine1x.38=





$___________________(Line2)

 TotalAmountPayabletoVendor#99999Line1+2=  SectionIII:Signatures

$___________________(Line1+2)   



 

(1)Principal/AthleticDirectorApprovalPrintName





 

(1)Principal/AthleticDirectorApprovalSignName



(2)Date

(4)Date

  SectionV:WenGage(AccountingUseOnly) 





(1) SubAccountName



(2) SubAccountNumber

 (3) CheckNumber

 (4) CheckDate



(5) CheckNumber 



(6)ReceiptNumber

Revised 05. 2015 

(7)DateCheckRequestWasReceived



Page|181

OKLAHOMACITYPUBLICSCHOOLS SchoolActivityFundBudgetbySubaccount FortheperiodofJuly1,2015throughJune30,2016

SectionI:GeneralInformation

 (1)SchoolName   (3)SubAccountNumber

(2)SiteNumber

(4)SubAccountName



SectionII:BeginningCash(CashEndBalancefromJuneCustodialReport)

$



SectionIII:EstimatedSourceofRevenue/Receipts 



$





$





$





$





$





SectionIV:BeginningCashPlusEstimatedReceipts

$



SectionV:EstimatedExpenditures 



$





$





$





$





$

 SectionII:EstimatedEndingCashBalanceasofJune30

$

SectionIV:Signatures



 

(1)ActivityFundSponsor(Requestor)





 

(3)FinancialSecretary



(2)Date

(4)Date

AttachFundraiserPermissionFormsForEachFundraiserPlannedForThisSubaccount Revised 05. 2015 



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OKLAHOMA CITY PUBLIC SCHOOLS Fundraiser Permission Form SectionI:GeneralInformation

 (1)SchoolName



(2)SiteNumber



(4)SubAccountName



(6)FundraiserDescription





 (3)SubAccountNumber

 (5)Teacher/Sponsor

 ////

(7)aBeginningSaleDate

bEndingSaleDate

(8)ProgramCode(s)

 

SectionII:FinancialInformation  UnhealthyFoodCANNOTBeSoldAtSchoolDuringSchoolHours. SalesCanBegin30MinutesAfterSchoolEnds. ForHealthyIdeas,VisitUsAt: http://okcpsnutrition.org/index.php?page=smartsnacks&sid=1707142351545761



 (1)FundraiserItem





 (2)WhereisittobeSold

 (3)AuthorizedSeller(s)



Ͳ

(4)TotalEstimatedSales



=  (5)TotalEstimatedCost



(6)TotalEstimatedProfit

  (7)PurposeofFundraiser   

SectionIII:VendorInformation  

 

 

(1)NameandNumber  

 

(2)TelephoneNumber 

SectionIV:Signatures



 

(1)ActivityFundSponsor(Requestor)





 

(3)Principal(Approval)



Revised 05. 2015 



(2)Date

(4)Date

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OKLAHOMA CITY PUBLIC SCHOOLS TicketSaleReconciliationͲMultipleDaySales



SectionI:GeneralInformation

 (1)SchoolName   (3)SubAccountNumber   (5)Teacher/Sponsor  //// (7)aBeginningSaleDate bEndingSaleDate

(2)SiteNumber

(4)SubAccountName

(6)FundraiserDescription

(8)ProgramCode(s)



SectionII:TicketRecord StudentTickets #of1stUnsold Ticket Example 1962       

Ticket#1st TicketSold

Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ Ͳ

Tickets Sold

1952       

= = = = = = = =

10



PricePer Ticket

* * * * * * * *

4.00

TotalValueof TicketsSold

= = = = = = = =

Ticket Receipt#

Receipt Amount

RcptBook#

40.00

104852

$40.00

 



 



 



 



 



 



 



 



 



 



AdultTickets   

Ͳ Ͳ Ͳ

   

= = = 

* * *

= = =







SectionIV:Signatures



 

(1)ActivityFundSponsor(Requestor)/Gatekeeper





 

(3)Principal/Secretary/AthleticDirector(circleone)



Revised 05. 2015 



(2)Date

(4)Date

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OKLAHOMACITYPUBLICSCHOOLS StudentActivityFundInventory 

SectionI:GeneralInformation

 (1)SchoolName   (3)SubAccountNumber/Name

(2)SiteNumber

(4)Activity



 ItemDescription

Sale

Beginning

Items

Items

Ending



Price

Inventory

Purchased

Sold

Inventory

Cost per Item

Total Sales

































































































































































































































































Totals















TotalMoneyinCashBox TotalMoneyasStartUpChange(minus) TotalMoneycollectedforGoods TotalCostofGoodsSold(minus) Spoilage(CourtesyorWaste)

Ͳ = Ͳ Ͳ

TotalProfit

ReceiptNumber  Revised 05. 2015 









































Date:

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OKLAHOMACITYPUBLICSCHOOLS ProfitandLoss SectionI:GeneralInformation





(1)SchoolName





(2)SiteNumber



(3)SubAccountNumber



(4)SubAccountName



(6)FundraiserDescription

 (5)Teacher/Sponsor

 //// (7)aBeginningSaleDate bEndingSaleDate

(8)ProgramCode(s)









SectionII:ProfitandLossCalculation 





1.

Totalmoneycollectedandreceipted



2.

Costofgoodssold(Invoicesandvendoradjustments)



3.

Totalamountofgoodsreturnedtovendorbutnotyet creditedbyvendor.(Units)x(Priceperunit)=

 4.  5.

   

Totalprofit(Subtractlines2&3fromline1)  

Percentprofit(Line4dividedbyline1)



 

 SectionIII:ExplainAnyLosses

   

 SectionIV:SignaturesandAttachments



 

(1)ActivityFundSponsor(Requestor)





 

(2)Date

(3)Principal(Approval)



(4)Date

 





RequiredAttachments  WenGagedetailbycodeledger  Vendorfundraiserprintoutsfromthevendorverifyingamounts  FundraiserPermissionForm Revised 05. 2015 



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Questions? Student Activity Funds Wen-Gage Procedures

Revised 05. 2015 



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OKLAHOMA CITY PUBLIC SCHOOLS Student Activity Funds Wen-Gage Procedures QUESTIONS? For questions regarding activity funds please refer to the Oklahoma City Public Schools website. (http://www.okcps.org) Move the mouse over the Departments tab Click the Activity Funds Tab

Revised 05. 2015 



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This page includes the manual and necessary forms, as well as helpful hints

If you’re still in need of assistance, please contact the following people via email: Sherrye Cravens, Director of Accounting: [email protected] Janet Cimbalo, General Ledger Supervisor: [email protected] Jennifer McAnulty, Accounting Facilitator III: [email protected] Lisa Rodgers, Accounting Facilitator III: [email protected] Linda Henry, Accounting Facilitator III: [email protected]

Revised 05. 2015 



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