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Accounting Manual

ACCOUNT CODING

DESCRIPTION
FUND NUMBERS
GENERAL LEDGER CODE
FUNCTION CODE
PROGRAM CODE
OBJECT CODE
DEPARTMENT CODE
MODIFIER CODE
   DISTRICT OFFICE CODES
   GENERAL ACTIVITY FUND CODES
   AGENCY ACTIVITY FUND CODES


DESCRIPTION

Every school district in the state of Mississippi must use an accounting code for each financial transaction. The accounting code is prescribed by the Mississippi Department of Education.

The accounting code is designed to provide a way for school districts to effectively manage their finances. The use of the prescribed accounting code also provides the Mississippi Department of Education, as well as other state agencies and the Legislature, the ability to gather and report information in a manner common and consistent to all school districts. Therefore, it is very important that the correct accounting code is used with each financial transaction.

The accounting code consists of 24 digits aligned in the format of xxxx-xxxxxxx-xxx-xxx-xxx- xxxx. The format consists of the following codes and descriptions.

XXXX

Fund Number

There are approximately 70 funds in the district.

XXX

General Ledger Code

This code represents an asset, liability, revenue code (800) or expenditure code (900).

XXXX

Function Code

This code represents either a revenue or an expenditure function.

XXX

Program Code

Optional code (used very seldom by the district)

XXX

Object Code

This code is used with expenditures and indicates the purpose of the expenditure.

XXX

Department Code

This code represents the school or department.

XXXX

Modifier Code

This code represents additional detail of the function code. For activity funds, it indicates the activity sub account.


Listed in the following sections are the accounting codes that the Rankin County School District uses for most transactions.

FUND NUMBERS

GENERAL

 

1120

DISTRICT

1130

SPECIAL EDUCATION - LOCAL

1140

ALTERNATIVE SCHOOL

1145

ATRISK

1841

16TH SECTION INTEREST

1843

16TH SECTION (3-1)

1844

16TH SECTION (4-1)

1853

16TH SECTION (5-3)

1862

16TH SECTION (6-2)

1865

16TH SECTION (6-5)

1873

16TH SECTION (7-3)

1875

16TH SECTION (7-5)

1884

16TH SECTION (8-4)

1885

16TH SECTION (8-5)

1905

EDEP - FRONTIERS

1906

SELF INSURANCE - 1 TO 1

SPECIAL REVENUE

2020

SCHOOL RECOGNITION PROGRAM

2090

EXTENDED SCHOOL

2110

SCHOOL FOOD

2128

SUMMER FOOD SERVICE

2211

TITLE 1

2270

TITLE 1, DELINQUENT

2410

EEF-BUILDINGS & BUSES

2511

TITLE 2 (EISENHOWER & CSR)

2560

TITLE 3 - ENGLISH LANGUAGE

2610

EHA (IDEA)

2620

PRESCHOOL

2711

VOCATIONAL - ST., LOC., & FED.

2721

VOCATIONAL REHABILITATION

2811

TITLE 4 - STUDENT SUPPORT

2820

UNEMPLOYMENT REVOLVING

2830

FORESTRY ESCROW

2901

ADULT EDUCATION

2902

EDUCABLE CHILD

2903

ADULT EDUCATION - ESL

2906

ROTC

2907

R-PAL SPECIAL

2943

EDUCATIONAL INTERPRETER

2946

ED. IN RESIDENCE

2948

LITERACY ED. IN RESIDENCE

2949

PERFORMANCE BASED PAY GRANT

2951

GATHERING GROUNDS

2952

TITLE 1 - PINEY WOODS

2954 SUMMER READING CAMPS

CAPITAL PROJECTS

3034

2017 CONSTRUCTION FUND

3035

2019 CONSTRUCTION FUND

3036

2018 EEF NOTE ISSUE FUND

DEBT SERVICE

4024

3 MILL 20 YEAR (2006)

4026

3 MILL 10 YEAR (2014)

4027

3 MILL 12 YEAR (2016)

4033

2001 BOND ISSUE

4034

2017 BOND ISSUE

4035

2019 BOND ISSUE

TRUST

 

7211

16TH SECTION PRINCIPAL

7401

ADULT ED. ENDOWMENT

AGENCY

 

7310

PAYROLL CLEARING

7500

A/P CLEARING

GENERAL

ACTIVITY

AGENCY

1151

ROUSE ELEM.(010)

 

1152

BRANDON ELEM.(006)

 

1153

BRANDON MIDDLE(016)

7323

1154

BRANDON HIGH(008)

7324

1155

FLORENCE ELEM.(018)

 

1156

FLORENCE MIDDLE(020)

7326

1157

FLORENCE HIGH(022)

7327

1158

MCLAURIN AC(028)

7328

1159

FLOWOOD ELEM.(023)

 

1160

NORTHWEST ELEM.(034)

 

1162

NORTHWEST HS(032)

7332

1163

PELAHATCHIE ELEM.(046)

 

1164

PELAHATCHIE AC(044)

7334

1165

PISGAH ELEM.(048)

 

1166

PISGAH HIGH(050)

7336

1167

PUCKETT AC(052)

7337

1168

RICHLAND ELEM.(058)

 

1169

RICHLAND UPPER ELEM.(057)

 

1170

RICHLAND HIGH(056)

7340

1171

ALTERNATIVE (092)

 

1172

MCLAURIN ELEM.(025)

 

1173

NORTHWEST MIDDLE(026)

7341

1174

NORTHSHORE ELEMENTARY(036)

1175

OAKDALE ELEMENTARY(038)

 

1176

STEEN'S CREEK ELEM.(017)

 

1177

HIGHLAND BLUFF ELEM.(040)

 

1178

STONEBRIDGE ELEM.(012)

 

1179

PUCKETT ELEM.(054)

 

ACCOUNT GROUPS

8000

GENERAL FIXED ASSETS

9000

GENERAL LONG TERM DEBT

 

GENERAL LEDGER CODE

The second element of the account code is the balance sheet or the general ledger code. This code is the three digit code that follows the fund code. The balance sheet code represents assets, liabilities or fund equity. The general ledger code represents revenues (800) or expenditures (900). The general ledger codes that the district uses for most transactions are as follows:

CODE

DESCRIPTION

101

Cash (asset)

103

Petty cash (asset)

111

Investments (asset)

112

Due from Bad Checks (asset)

131

Due from Other Funds (asset)

436

Due to Student Clubs (liability)

441

Due to Other Funds (liability)

745

Assigned Fund Balance (fund equity)

751

Unassigned Fund Balance (fund equity)

800

Revenues

900

Expenditures

 

FUNCTION CODE

The third element of the account code is the function code. This code is a four digit code and may be a revenue function or an expenditure function. The revenue codes that the district uses for most transactions are as follows:

REVENUE CODE

DESCRIPTION

1120

Ad Valorem Taxes

1311

Tuition from Individuals

1520

Interest Revenue

1711

Admissions

1791

Other Student Activity Revenue

1920

Contributions and Donations

1940

Instructional Fees

6720

Transfers In

 

Note: If a revenue code above does not apply to a specific revenue item, please contact the chief financial officer as there are many additional codes that may be used.

The expenditure codes that the district uses for most transactions are as follows:

EXPENDITURE CODE

DESCRIPTION

1105

Pre-Kindergarten Programs

1110

Kindergarten Programs

1120

Elementary Programs

1130

Middle School Programs

1140

High School Programs

1142

Vocational Programs

1191

Driver’s Education Programs

1210

Gifted Education Programs

1220

Special Education Programs

1230

Alternative School Programs

1240

Juvenile Detention Center

1290

Other Special Programs

1310

Adult Education Programs

1420

Secondary Summer School

1910

Athletic Activities

1920

Student Activities

2110

Attendance Services (Data Management)

2120

Guidance Services (Counseling)

2130

Health Services (Nursing)

2140

Psychological Services (Testing)

2150

Speech Pathology Services

2210

Instruction Improvement Services (Staff Development)

2220

Education Media Services (Library)

2290

Other Instructional Staff Services (ITD)

2310

Board of Education Services

2320

Executive Administration Services

2330

Special Area Administration Services

2410

Office of the Principal Services

2510

Fiscal Services (Accounting)

2520

Purchasing Services

2530

Distributing Services (Courier)

2540

Printing Services

2620

Operating Building Services

2630

Care and Upkeep of Grounds Services

2660

Security Services

2690

Other Maintenance of Plant Services

2720

Vehicle Operation Services (Transportation)

2730

Bus Monitoring Services

2820

Information Services (Public Information)

2830

Staff Services (Human Resources)

2840

Data Processing Services (ITD)

3100

Food Service Operations

3900

Other Non-instructional Services (Frontiers)

4000’s

Sixteenth Section

5300

Architecture and Engineering Services

5500

Building Construction Services

6000’s

Debt Payments

7110

Indirect Cost Transfers Out

7120

Other Transfers Out

 

Note: If an expenditure code above does not apply to a specific expenditure, please contact the chief financial officer as there are additional codes that may be used.

 

PROGRAM CODE

The fourth element of the account code is the program code. This code is an optional code and is currently not used by the district except in a few instances as determined by the chief financial officer. For the Title 1, Title 2 and SPED funds, it is used to indicate the year of the project.

OBJECT CODE

The fifth element of the account code is the object code. The district currently does not use object codes for revenues. However, expenditure object codes are required with each expenditure function. The object code should be assigned based on the description that best fits the item or service being purchased. The expenditure object codes that the district uses for most transactions are as follows:

OBJECT CODE

DESCRIPTION

111

Certified Salaries

112

Aides’ Salaries

113

Noncertified Salaries

114 to 119

Other Salaries

121

Substitutes

122

Part-time Personnel

131

Overtime Wages

151

Compensated Absences Payments

210

Group Health Insurance

215

Group Life Insurance

220

Matching FICA

230

Matching Retirement

240

Unemployment Compensation

260

Workers’ Compensation

320

Professional Services (Kelly substitutes’ code is 323)

330

Other Professional Services

340

Technical Services

345

Ball Officials

411

Water

412

Electricity

413

Natural Gas

414

T elephone

420

Cleaning Services

430

Repairs & Maintenance

440

Rentals

450

Construction Services

490

Other Purchased Property Services

510

Student Transportation Services

520

Insurance

530

Postage

540

Advertising

550

Printing and Binding

560

Tuition

580

Travel

590

Miscellaneous Purchased Services

610

Supplies

611

Software

622

Tires & Tubes

623

Repair Parts

624

Uniforms

625

Tags & Stickers

631

Gasoline

633

Lubricants

641

Purchased Food

642

Donated Commodities

643

Food Production Supplies

651

T extbooks

652

Books & Periodicals

660

Resale Items

710

Land

721

Buildings < $50,000

725

Buildings > $50,000

728

Building Improvements < $25,000

729

Building Improvements > $25,000

731

Computer Equipment < $5,000

733

Computer Equipment > $5,000

735

Other Equipment < $5,000

737

Other Equipment > $5,000

751

Other Improvements < $25,000

753

Other Improvements > $25,000

771

Cars & Trucks < $5,000

772

Cars & Trucks > $5,000

773

Buses < $5,000

774

Buses > $5,000

775

Other Mobile Equipment < $5,000

776

Other Mobile Equipment > $5,000

810

Dues & Fees

830

Interest

840

Redemption of Principal

890

Miscellaneous Expenditures

 

Note: If an object code above does not apply to a specific expenditure, please contact the chief financial officer as there are additional codes that may be used.

   

 

DEPARTMENT CODE

The sixth element of the account code is the department code. This code represents the school or the location. This code is only used with expenditures. The department codes are as follows:

DEPARTMENT CODE

DESCRIPTION

001

District

006

Brandon Elementary

008

Brandon High

010

Rouse Elementary

012

Stonebridge Elementary

016

Brandon Middle

017

Steen’s Creek Elementary

018

Florence Elementary

020

Florence Middle

022

Florence High

023

Flowood Elementary

025

McLaurin Elementary

026

Northwest Rankin Middle

028

McLaurin High

032

Northwest Rankin High

034

Northwest Rankin Elementary

036

Northshore Elementary

038

Oakdale Elementary

040

Highland Bluff Elementary

044

Pelahatchie High

046

Pelahatchie Elementary

048

Pisgah Elementary

050

Pisgah High

052

Puckett Attendance

054

Puckett Elementary

056

Richland High

057

Richland Upper Elementary

058

Richland Elementary

092

Learning Center (Alternative)

801

Transportation

901

Child Nutrition

 

MODIFIER CODE

The modifier code is the sixth element of the account code. This code is used mainly to identify balances of activity fund sub accounts. It is also used to identify more specified areas of responsibility or areas of instruction. The modifier codes are as follows:

DISTRICT OFFICE CODES

MODIFIER CODE

DESCRIPTION

0003

Principal / Teacher of the Year Awards

1220

SPED Interventionists (Fund 1145) and CEIS

1903

Assistant Superintendent – Elementary

1905

Assistant Superintendent – High School

1912

Instructional - Elementary

1913

Instructional – High School

1914

Advanced Placement / Dual Enrollment

1917

Assistant Superintendent – Support Services

201x

Fund Balance Projects

2222

Medicaid / Maximus

2290

ITD - Special

 

GENERAL ACTIVITY FUND CODES

MODIFIER CODE

DESCRIPTION

 

General Fund

0001

General (Anything Not Categorized Below)

0100

Bad Checks

0105

Jr. Beta Club

0110

Choir

0120

Concessions/Basketball

0130

Concessions/Football

0140

Concessions/Student

0150

Drama

0160

Donations

0165

Equipment

0170

Field Trips

0180

Fundraisers

0185

Jr. Pep Squad

0190

Petty Cash

0200

School Store

0210

Student Council

0215

Jr. High Student Council

0220

Textbook Fines

0230

Counselor

0300

Academic Fund

0270

ACT

0275 Agriculture

0280

AP English

0290

AP Math

0301

Art

0302

Art – 6th Grade

0305

Art – 7th Grade

0310

Art – 8th Grade

0311

Biology

0312

Business

0313

Botany

0314

Career Discovery

0315

Ceramics

0316

Chemistry

0317

Child Development / Resource Management

0318

Computer Discovery

0319

English – 6th Grade

0320

English

0321

English – 7th Grade

0322

English – 8th Grade

0323

Engineering Academy

0324

Foods / Nutrition

0325

French

0326

Go Green

0328

Grade Pre K

0330

Grade K

0340

Grade 1

0350

Grade 2

0360

Grade 3

0370

Grade 4

0380

Grade 5

0390

Grade 6

0392

History

0393

Health Academy

0395

Human A & P

0396

ICT

0398

Learning Strategies

0400

Library

0403

Local Cultures

0405

Loop

0410

Math

0412

Math, 6th Grade

0415

Math, 8th Grade

0420

Music

0480

Physical Education

0430

Reading

0445

Robotics

0440

Science

0441

Science, 6th Grade

0442

Science, 7th Grade

0444

Science, 8th Grade

0450

Social Studies

0452

Social Studies, 6th Grade

0455

Spanish

0460

Special Education

0465

STEM

0490

Venture, 6th

0492

Venture, 7th

0494

Venture, 8th

0495

Venture, High School

0496

Venture, Elementary

0470

Workbooks

0500

Athletic Fund

0505

Archery

0510

Baseball

0520

Basketball (Boys)

0530

Basketball (Freshman)

0540

Basketball (Girls)

0542

Basketball (Jr. High Girls)

0550

Bowling

0560

Cheerleaders

0565

Diamond Girls

0570

Cross Country

0578

Football, Jr. High

0580

Football

0585

Girls' Athletics

0590

Golf

0600

Power Lifting

0610

Softball (Fast)

0620

Softball (Slow)

0630

Swim Team

0582

Scoreboards

0640

Soccer (Boys)

0650

Soccer (Girls)

0660

Track

0670

Tennis

0680

Volleyball

0700

Miscellaneous

0710

Annual

0715 College & Career Readiness

0720

Band

0730

Driver's Education

0740

Graduation

0750

Grants

0760

JROTC (Junior Reserve Officers' Training Corps)

0770

Newspaper

0771

Olympiad Math Team

0772

PSAT Workshop

0775

Student Parking

0778

Scholarship, Beta Club

0780

Scholarship, Banks-Adams

0790

Scholarship, Math/Science President Award

0800

Scholarship, Ned Morris

0805

Scholarship, Owen Weddle

0808

Scholarship, PTO

0810

Senior Projects

0815

Student of the Month

0820

Student Recognition

0830

Technology Lab

0840

Junior Class

 

AGENCY ACTIVITY FUND CODES

MODIFIER CODE

DESCRIPTION

9000

Agency Fund

9010

Academic Foundation

9020

Academic Team

9025

Action Connection

9030

Ag Club

9035

Amnesty International

9040

Annual

9045

Archery Club

9050

Art Club

9052

Art Club (Bull Pups)

9060

Band

9070

Baseball Diamond Girls

9075

Beta Club, Elementary

9080

Beta Club

9090

Beta Club, Junior

9100

Biology I

9102

Bulldog Bass Fishing Club

9105

Cheerleaders, Basketball

9110

Cheerleaders, Junior Varsity

9120

Cheerleaders, Varsity

9130

Chess Club

9133

Choir, (Boom, 6th Show Choir)

9135

Choir, Brio Show Choir

9140

Choir Club

9145

Class of 2020

9150

Class of 2019

9160

Class of 2012

9170

Class of 2013

9175

Class of 2014

9178

Class of 2015

9179

Class of 2016

9180

Class of 2018

9190

Computer Club

9193

Cougar Chase Club

9195

Creative Writing

9197 Culinary Club

9200

Dance Team, Junior Varsity

9210

Dance Team, Varsity

9220 Debate Team
9222 DECA
9225 Dance Team, Basketball
9230 Democrats

9233

Disc Golf Club

9235

Dog Pack (BHS)

9240

Drama

9245

Ducks Unlimited

9250

English

9255 Environmental Club
9260 FBLA (Future Business Leaders Of America)
9270 FBLA (Future Business Leaders Of America)

9280

FCCLA (Family, Career And Community Leaders Of America)

9290

FEA (Future Educators Of America)

9300

FFA (Future Farmers Of America)

9310

FHA (Future Homemakers Of America)

9320

Film Club

9330

First Priority

9340

FJP (Fellowship Of Jewish People)

9350

Four By Four Club

9360

French Club

9370

Frontline Club

9380

Hearts/Sunshine

9385

History

9390

Home Economics

9395

HOSA

9396

Indian Culture Club

9397

Interact Club

9398

Jobs for Miss. Graduates (JMG)

9400

JROTC (Junior Reserve Officers' Training Corps)

9402

Japanese Culture Club

9405

Junior Class

9410

Junior Classical League

9415

Junior Youth Assembly

9420

Key Club

9430

Library Club

9440

Literacy Club

9450

Math Club

9460

MECA (Mississippi Early Childhood Association)

9465

Medieval

9466

Miss. Science Olympiad

9467

Mock Trial

9468

Model UN

9470

Mu Alpha Theta

9475

Musical

9480

National Art Honor Society

9482 National English Honor Society

9490

National Honor Society

9500

Newspaper

9510

Oasis Club

9515

Paddle Club

9520

Paw Shop

9522

Paws for a Cause

9530

Peace Club

9540

Pep Squad

9550

Personal Finance

9555

Photography Club

9560

Pottery Club

9565

Project Lead the Way

9570

Prom

9575

Random Acts of Kindness (RAK)

9580

Republicans

9585

Robotics

9590

Rodeo Club

9600

SADD (Students Against Drunk Driving)

9605 SAVE Promise (Students Against Violence Everywhere)

9610

Science Club

9620

Scholarship, FFA-Emmit Williams

9625

Scholarship, Hey Love (Puckett)

9630

Scholarship, Thad Haskins

9635

Scholarship, Shannon Purvis

9640

Scholarship, Weyerhauser

9645

Senior Class

9648

Senior Projects

9650

Spanish Club

9656 Speak Up for Others

9660

Sports Club

9670

Student Council

9675

Student Council, Jr. High

9680

Student Support Club

9685

Thespians

9688

Tri-M Music Honor Society

9690

TSA (Technology Student Association)

9691

TSA, Jr. High

9700

Venture

9710

Work Study Program

PURCHASING / ACCOUNTS PAYABLE

DESCRIPTION
BOARD POLICIES
REQUISITIONS
EMERGENCY REQUISITIONS
TRAVEL REQUISITIONS
PURCHASE ORDERS
DOCUMENTATION OF RECEIPT
PAYMENT OF INVOICE
VENDORS
BUDGET ISSUES
MISCELLANEOUS


DESCRIPTION

One of the most important aspects of controls over expenditures is an efficient and effective system of purchasing.  The objectives of an effective purchasing system are to buy materials, supplies, commodities and services that are of the right quality, quantity, price, and from the right source with delivery being at the right place.  These objectives should be accomplished in accordance with applicable state and federal purchasing laws and in accordance with the district’s purchasing policies.  The Rankin County School District has established a purchasing system which meets these objectives.

The district’s purchasing system includes the following documentation:

1.  Purchase requisitions – Documents completed and approved by management personnel requesting the issuance of a purchase order for the purchase of goods or services.  Requisitions are keyed in electronically and are approved electronically.  

2.  Purchase orders – Documents authorizing the delivery of specified merchandise or the rendering of certain services and the making of a charge for them.  The purchase order gives the vendor authority to ship the requested items and binds the district for payment.  Acceptance of a purchase order by the vendor establishes a legally binding contract.

3.  Documentation of receiving goods or services – Indication of an individual’s signature and the date of the receipt on the invoice to verify the fact that the items ordered were actually received. 

4.  An invoice or other supporting documentation – In order for a payment to be made for a purchase, the district must have an invoice or other supporting documentation from the vendor.

BOARD POLICIES

All policies in the district’s “Purchasing Policy Manual” must be followed.  It is located on the district’s web site under the “Accounting” department.  Additional policies in the Board Policy Manual that relate to purchasing and accounts payable include:

Policy #  Description
DBA Budgeting System
DGA Authorized Signatures
DIF Student Activity Fund Management
DJ Purchasing (refers to “Purchasing Policy Manual”)
DJA Purchasing Authority
DJB Purchasing Procedures
DJE Bidding Procedures
DK Payment Procedures
DKC Expense Authorization / Reimbursements

 
REQUISITIONS

Requisitions should be keyed by a bookkeeper at the school or department.  After keying in a requisition, it is electronically submitted to the supervisor.  After the supervisor electronically approves the requisition, it is submitted up the line of authority (as established by the chief financial officer) until it reaches the accounts payable department. 

A description of the item(s) being purchased must be keyed on the requisition screen.  The only exception is if there are more than 10 items, a list of the items must be electronically entered as an attachment.  This list must also be attached to the purchase order when it is submitted for payment.  Other items that must be listed on the requisition (if applicable) include:

Single source number
State contract number
Express Products List (EPL) number (in reference to computer equipment)
Reference to “quotes attached” (the quotes must also be attached to the purchase order when it is submitted for payment)
Indication of emergency approval by Melissa Barnes and date

Items that must be electronically attached as an attachment include:

Lists of items being purchased (if more than 10 items)
Quotes (for purchases of more than $5,000) 
EPL number 
Book lists for federal funds or textbooks

Once a requisition is submitted electronically to the accounts payable department, Sam Ferrell reviews the requisition for accuracy and compliance with applicable purchasing laws.  If requisition is acceptable, it is submitted to the director of purchasing.  Once the director of purchasing approves it, a purchase order is printed.   

Vocational, federal and textbook requisitions must be electronically approved in the district office by the director in charge of those funds.  Therefore, these types of requisitions will require more time to process.  All other requisitions submitted to the accounts payable department by the 10:00 a.m. deadline will have a purchase order printed that same day, and put in the school mailboxes by 1:00 p.m. (in most cases).

For more detailed instructions relating to electronically keying requisitions, see the keying requisition section in the district’s manual titled “Accounting on the Web.”

EMERGENCY REQUISITIONS

If an emergency exists, you may key a requisition into the system to obtain a requisition number.  You must then immediately notify Melissa Barnes (Director of Purchasing) by email or telephone call of the emergency and the requisition number.  She must approve the emergency requisition number before you may contact the vendor.  The vendor will use this requisition number as a reference number in order to begin providing emergency services to the district.  When you key the requisition, you must indicate “emergency approval per Melissa Barnes” and the date of the approval in the description field.   

TRAVEL REQUISITIONS

Travel requisitions may not be submitted electronically.  An original travel reimbursement requisition (“voucher for reimbursement of expenses incident to official travel”) must be submitted to the accounting department when being paid with your district budget.  This form must be approved by the principal or department head and is sent to the department in the district office responsible for the travel budget.  Once the director of purchasing approves the travel requisition, it is keyed by the accounts payable department.

Travel paid by an activity fund should also have a voucher but does not have to be submitted to the accounting department.  It is approved by the principal and is maintained at the school.

Travel reimbursement requisitions must be submitted to the director of purchasing by the 25th of the month in order for a purchase order to be processed back to the school or department.  The school or department must then submit the purchase order and the travel reimbursement requisition by the last day of the month in order for payment to be made on the second Wednesday of the following month.

Travel advances may only be obtained for out of state travel and must be requested on a “request for travel advance.”  Once the travel is completed, a travel reimbursement requisition reconciling the travel advance to the actual travel expenditures must be completed within 15 working days from the return date of the trip.   

PURCHASE ORDERS

After a requisition has been approved, you will receive two copies of a purchase order:

 Yellow copy – Vendor / Department 
 Pink copy – Business Office

Once you have received the purchase order from the district office, you may order the goods or services.  The purchase order is the document that legally authorizes the purchase of the goods or services.  If a purchase order has not been issued, you may not order or purchase the goods or services.  A purchase order should not be prepared after the goods or services have been received and invoiced. 

The principal or department head must sign (no stamped signatures) the completed purchase order to verify that the purchase order is ready for payment.  Purchase orders should not be signed until the goods or services have been received and invoiced.

If the purchase order has an increase in amount for any reason, the purchase order must be returned to the director of purchasing for her approval.  This rule does not apply to utilities.

DOCUMENTATION OF RECEIPT

When items are received, stamp the invoice with a “Received” stamp and have the employee receiving the goods sign and date the invoice verifying all items have been received and are the correct items ordered. 

PAYMENT OF INVOICE

Once an invoice has been received and verified, the invoice amount, invoice number and invoice date must be written on the front of the purchase order.  The purchase order and the invoice and any other supporting documentation must be stapled together in the following order:

  1. Pink copy of purchase order
  2. Original invoice (with documentation of receipt of goods)
  3. Other supporting documentation such as quotes, lists, etc.
  4. Remittance documents (attached with paper clip)
  5. Fixed asset form (Form FA-1) if fixed asset is purchased (attached with paper clip)

Completed purchase orders should be sent to the accounts payable department for payment as soon as they are ready for payment.  Please do not hold your completed purchase orders until the end of the month.  Invoices should be matched on a daily basis with purchase orders in order to pay them in a timely manner.  Contact the vendor as soon as possible if an invoice was not received with the goods.

Completed purchase orders are due to the accounts payable department by 4:00 p.m. on the last working day of the month in order for invoices to be paid on the second Wednesday (Board meeting date and approval of claims docket) of the following month.  You will be notified of any changes in this schedule due to holidays, inclement weather, etc.

 VENDORS

To obtain a vendor number for a new vendor, you must first obtain a W-9 form for any vendor that is not a RCSD employee.  A vendor number will not be assigned until a W-9 form is received.  Then go to the RCSD website (www.rcsd.ms) and follow these steps:

  1. Click on “Accounting” under “Departments.”
  2. Under the section “accounting forms”, click on “new vendor form.”
  3. Fill out form completely.  Be sure to enter the vendor’s tax identification     number or social security number (this is required by the IRS).
  4. Click on the “submit” button.  A vendor number will be assigned and emailed     to you.

A vendor change form can also be found under the “accounting forms” section of the RCSD website.  Please complete this form for any changes to an existing vendor’s information.  This form should then be e-mailed to Sam Ferrell (sam.ferrell@rcsd.ms).

BUDGET ISSUES

The computer accounting system will allow a requisition to be processed only if there are sufficient funds available in the budget account.  If there are not enough monies in a budget account, you will need to electronically enter a budget transfer.  You will electronically submit the budget transfer up the line of authority (as established by the chief financial officer) until it reaches the director of purchasing or the chief financial officer, at which time it will be approved and submitted in the system.  

For more detailed instructions relating to electronically keying budget transfers, see the budget transfer section in the district’s manual titled “Accounting on the Web.”

Utility expenses (water, gas and electricity) are not regular budget items.  Therefore, you may not move excess budget amounts to other accounts nor do you have to cover any budget shortages in these accounts.

If you are over budget in a utility (water, gas and electricity) account, you may override it once you have discussed it with the chief financial officer.  Any other budget “overrides” must have the approval of the chief financial officer. 

Rental of copiers at schools should be charged to the instruction functions (1110, 1120, 1130 or 1140).  Any charges for “overages” should be charged to object code 430 (repairs and maintenance).

Telephone expense (1120-9002620-000-414-xxx-0000) is a regular budget item.   Therefore, if all of the monies in this budget are not needed for telephone expense, then the monies may be transferred to other accounts.  Likewise, if the telephone expenditures exceed the budget amount, then monies must be transferred in from other accounts.

MISCELLANEOUS

All purchases of computer equipment must go through the Information Technology Department (ITD).  Requisitions for computer equipment must be approved by ITD before a purchase order may be issued.

If a fixed asset is purchased, a fixed asset acquisition form (FA-1) must be attached to the completed purchase order when submitting it for payment.  Attach the FA-1 form to the back of the completed purchase order with a paper clip.  If the FA-1 form is not attached, the purchase order is considered incomplete and will be returned to your school or department.  Incomplete purchase orders will not be paid.  

Every effort should be made to make sure all invoices dated in May and June are paid in June of the current fiscal year.  In order for bills to be paid in the current fiscal year, the completed purchase order and invoice must be submitted for payment by the third Wednesday of June (see “accounting calendar” for exact date).  Because of potential delays in shipping, equipment purchases after May are discouraged.

PAYROLL

DESCRIPTION
BOARD POLICIES
NEW EMPLOYEES
MONTHLY PROCESSING - KRONOS TIME SHEETS
MONTHLY PROCESSING  -  WRITTEN TIME SHEETS
MONTHLY PROCESSING - REPORT OF ABSENCES
MONTHLY CERTIFIED EMPLOYEE ABSENCE PROCESSING – STEPS
NOTES RELATING TO OARS:
PERSONAL LEAVE
VACATION LEAVE
SICK LEAVE
HOLIDAYS
FMLA
RESIGNATIONS
MISCELLANEOUS
KRONOS REPORTING INSTRUCTIONS


DESCRIPTION

Payroll and the related employee benefits (FICA tax, retirement contributions, group health insurance and group life insurance paid by the district) account for approximately 65% of the district’s total budget.  There are many federal laws as well as state laws that apply to payroll which require wages to be paid accurately and timely.  Because payroll must be 100% accurate and must be paid on pay day (not the day after), it is imperative that accurate payroll information is submitted to the payroll department on a timely basis. 

The major concepts related to payroll include:

  • Before an employee may be paid, he/she must be approved by the school board.
  • An employee must be paid for all time worked.
  • An employee may not be paid for days or time not worked.

BOARD POLICIES

All school board policies relating to payroll and personnel must be followed.  “Section G” of the School Board Policy Manual address personnel policies of the district.  Some of the specific policies relating to payroll include:

Policy # Description
GCCAA to GCD Instructional Staff Leave
GDBC Classified Staff Overtime Pay 
GDBC-E1 Classified Staff – Time Clock Rules
DCA to GDD Classified Staff Leave


NEW EMPLOYEES

New employees must come to the district office with their completed paperwork for processing, fingerprinting, obtaining their ID badge and enrolling in the timekeeping system.  The process may require 30 minutes or more depending on the completeness of the paperwork.    

A new employee must be approved by the school board before he/she may be paid.  The school board meets on the second and fourth Wednesday of each month.  An employee’s paperwork must be submitted to the human resources department according to their cutoff schedule.

New employees recommended for 80 hours or more per month and all full-time bus drivers and monitors must complete a health insurance enrollment form and a life insurance form.  The forms should be attached to the “Personnel Recommendation” form (green sheet).  If the new employee does not want health insurance and/or life insurance, he/she must sign the waiver on the back of the correlating form.

All employees must complete forms for the Public Employees’ Retirement System (PERS).  The forms are:

  1. All new employees who work 80 hours or more per month must complete a PERS Enrollment Form (Form 1) and a PERS Beneficiary Nomination Form (Form 1B).
  2. All new employees who work less than 80 hours per month must complete a PERS Non-covered Employment Acknowledgement Form (Form 4A).
  3. All employees must sign a “Declaration of Retirement Status Form.”

MONTHLY PROCESSING  -  KRONOS TIME SHEETS

See section titled “Kronos Reporting Instructions” on pages 39-43.

MONTHLY PROCESSING  -  WRITTEN TIME SHEETS

 Time sheets and absence reports must be turned in according to the “Accounting Calendar”.  If you become aware of time turned in incorrectly, notify the payroll department immediately.

Payroll is entered by social security numbers and not employee names.  Make sure that these numbers are correct and legible.

Written time sheets must be properly prepared.  This includes:

  1. Time worked should be indicated.
  2. There should be weekly and monthly totals.
  3. Employee must sign.
  4. Principal or supervisor must approve with his/her signature. (No signature stamps)
  5. If employee has more than one job with RCSD (except certified employees), a special multi-job time sheet must be prepared.
  6. Account number the employee is to be paid from must be listed on time sheet.

The bus driver reconciliation must be prepared, balanced and submitted to the payroll department on a monthly basis according to cutoff schedule.

Field trip bus drivers will be paid through payroll.  Complete the “Summary of Bus Driver Time for Field Trips.”  Attach the original completed trip ticket to the Summary along with a school Activity Fund check (to reimburse the district for the bus drivers’ field trip salary).  Use the payroll pay period dates for submitting this report with your monthly payroll documentation.

MONTHLY PROCESSING  -  REPORT OF ABSENCES

Reporting absences correctly is a critical function of the payroll process.  Each absence of every employee must be submitted to the payroll department.  If absences are not reported, the employee’s leave balances are overstated which means the employee has stolen from the district. Furthermore, each employee’s leave balance affects their retirement benefits at retirement.  Not reporting leave may give retirement credit to an employee which is not justified. 

Be sure and put the proper absence code when keying in absences in the AS400 software. Absence codes are:

  1. Personal (12 month employees do not have personal leave)
  2. Dock Days
  3. Vacation (only 12 month employees have vacation)
  4. Sick
  5. Classified Sick (this is for reporting subs for Kronos employees only)
  6. Jury/Armed Forces (must attach documentation)
  7. Bereavement (must attach note indicating relationship to employee)
  8. School Related Absence

If a substitute is being paid ($75 or more per day) as an “extended substitute,” it must be noted on the comment line in the AS400 software.  If a substitute is being paid more than $75 per day, then it must be board approved.

Employees do not have to pay their jury duty fee to the district.  According to Board Policy GCCAB, a form from the court verifying service must be submitted along with an absence report to the payroll department.  All jury fees and travel expenses received for serving on a jury are the property of the person serving.
    
All certified employees will report their absences through the Online Absence Reporting System (OARS).  All certified employees will report their absences through OARS.  Timekeepers will key absences through the AS400 software and will submit them according to the payroll schedule.

MONTHLY CERTIFIED EMPLOYEE ABSENCE PROCESSING – STEPS

  1. Go to “new employee” (link on left side).
  2. Select the employee you need to enter for absences (you may put in the first two letters of last name for quick reference or use the pull down feature).
  3. You will notice that the last four digits + 0 of social security number of the employee you choose will automatically populate on screen.
  4. The employee’s leave balances are on the screen for you to see.  Please make sure you enter the correct leave type.
  5. Key in the absence date (you may use the pull down tabs or key it manually).
  6. Use the pull down tab for absence reason.  Make sure to use the correct absence reason.
  7. If an employee is absent for consecutive days, then you will put the total number of days in the “number of days/hours” field.  However, if an employee is not absent for consecutive days, then you must enter each absence separately.  Certified employees may only take whole days (1) and half days (.5).  You do not enter any hours.  
  8. There is a pull down tab for a listing of substitute teachers.  Please select the correct substitute.  Be careful as the district has several with the same first and last names.  If you do not see a substitute in the pull down tab, please email or call Brenda Michael or Venessa Taylor.
  9. When the substitute is selected, the social security number (last four digits + 0) will populate the field automatically.  Always check with the substitute sign-in sheet to verify you have the correct person with the correct social security number.
  10. The comment box is to enter the fund number for any school related absence and the name of the meeting.  You also should use this box to indicate if the substitute is a long term sub and the dollar amount to pay long term sub.  If no substitute is used for an absence, please indicate this in the comment box.  Also, use this box to indicate any information that the payroll department may need to know.
  11. For teachers not yet entered in the AS400, you will need to prepare a teacher absence report.  Call the payroll department before using this report with the exception of ROTC Instructors.
  12. DO NOT put absences in AS400 for assistant teachers.  You will continue to prepare the gold sheets for these absences only if they have a substitute.

You may key in teacher absences daily.  It is highly recommended that you key in absences at least once weekly. 

Balance your monthly report to the teacher sign-in sheet, sub sign-in sheet and to the OARS report.

Once everything is verified and 100% correct, you will print out reports from OARS and the AS400, and have the principal sign both reports.  Once the principal has signed all reports and you have double checked everything, then you may submit the reports.  Once the reports are submitted, you cannot make any corrections nor print the reports.  If you have submitted a report and you realize a mistake was made, you will need to send Venessa Taylor a letter on letterhead signed by the principal indicating the correction which needs to be made.

NOTES RELATING TO OARS:

  1. Venessa Taylor will delete absences from OARS if an absence has already been confirmed by the teacher.  The teacher will need to write a letter on letterhead with explanation.  This letter will need to be signed by the principal and the teacher and sent to Venessa Taylor.  Once she receives the letter she will then delete the absence and the teacher will need to re-submit absence through OARS.
  2. If error is caught before teacher confirms the absence, then the teacher will need to delete the absence and resubmit it in OARS.

PERSONAL LEAVE

All certified instructional employees receive two (2) days of personal leave at the beginning of each school year (Policy GCCAB).  If the personal leave is not used during the fiscal year, it is carried over to the next year.  Personal leave may be banked from year to year up to five days.  Available leave in excess of five days will be credited as sick leave for the following school year.

VACATION LEAVE

All twelve-month personnel receive ten (10) days vacation leave to be taken from July 1 through December 31 of the following year (Policy GCD).  Vacation days earned in the previous fiscal year and not used by December 31st of the current fiscal year shall be converted to sick days.

All non-certified personnel who work less than twelve months do not have vacation leave.

SICK LEAVE

Full-time certified and classified (exempt from Wage and Hour laws) administrative personnel shall earn paid sick leave as follows (Policy GCCAA and GDCAA):

9 month employees 8 days
10 month employees 9 days
11 month employees 10 days
12 month employees 11 days

 

Full-time classified (not exempt from Wage and Hour laws) personnel shall earn paid sick leave as follows (Policy GDCA):

9 month teacher assistants 56 hours
9 month employees 56 hours
10 month employees 56 hours
11 month employees 64 hours
12 month employees 72 hours

 

Full-time bus drivers receive two (2) sick days per school year (Policy GDBA-E1*).  Full-time bus drivers who do not drive because they are sick must complete and sign a "Bus Driver Sick Report."  The substitute bus driver must be indicated on this form.

Cafeteria personnel have different rules for their sick leave.  Their rules are included in the Child Nutrition Handbook.

Unused sick leave is carried forward to the next fiscal year.  At retirement, unused sick days may be used as additional service credit.

HOLIDAYS

Only full-time twelve-month employees are entitled to the following five paid holidays:

Labor Day
Thanksgiving Day
Christmas Day
New Year's Day
Independence Day

FMLA

The Family Medical Leave Act (FMLA) allows an employee twelve (60 work days) work weeks during any twelve month period for certain medical leave.  This leave is to be used concurrently with their paid leave.  Advance notice or notice within one or two days of the FMLA leave must be submitted to the human resources department.  Board Policies GCCC and GDCC address FMLA and its requirements.  Please contact the human resources department for more information.

RESIGNATIONS

If a person resigns, a resignation form must be completed.  As soon as you receive the form, send it to the human resources department.  Please call or email the payroll department and let them know the resignation is being sent to the human resources department. By promptly notifying the human resources department and the payroll department, overpayments to employees and to insurance companies will be avoided.  

If an employee is resigning by the end of the month, all absences need to be reported to the payroll department.  If you have already turned in your report for that month, call the payroll department immediately.

MISCELLANEOUS

As required by State Law, all employees will be paid by direct deposit.

Salaries shall not be paid from activity funds.

The district may only pay the actual person who works.  The district cannot pay a person who then pays another person a part of his/her wages.  This practice results in incorrect W-2 information and retirement information.

The employee's direct deposit notice reflects their leave balances as of the last reporting period.

Direct deposit notices may be printed by the employee at the school district’s website (www.rcsd.ms) by selecting “employees” and then “employee portal”.  Each month, principals will receive an email which lists the employees and their amount of pay for the month.  The principal should review this listing monthly.   

Direct Deposit enrollment/changes/deletions will be accepted monthly.  They must be submitted to the payroll department ten working days prior to payday with the exception of the months of June and July in which special rules may apply.

As required by federal law, all time sheets must be signed by the employee and the supervisor.  Other payroll forms (absence forms, etc.) must also have the appropriate signature(s).

KRONOS REPORTING INSTRUCTIONS

Follow instructions in Kronos Timekeeping Manual for editing and approving time records.

Central Office, Maintenance, ITD, Child Nutrition, Transportation, School Custodians, ARI, ISS Instructors, Salaried Secretaries, Records Clerks, Library Assistants, Etc.

Instructions for Turning In Payroll

Please assemble the forms in the following order and submit them to the payroll department by the due date listed on your Accounting Calendar.  Please use the Payroll envelope for Laura Hamilton.

Timesheet

Printed from Kronos - must be complete with all edits (sick days, vacation days, school related, missed punches, etc.)
Missed Punch Edit Forms – must be complete and signed by employee before entering
Absence Sheets – must be complete and signed by employee before entering

If a sub teacher is used for one of these employees, you will also have to report it on the report of absences that you turn in to Venessa Taylor.  You will ALWAYS use Code 5 – Classified Sick for reporting these absences.  This will generate the paycheck for the sub teacher.

STAPLE the forms together in the above order for EACH employee.  Arrange the stapled timesheets in alphabetical order.

Please remember that each form requires the signature of the employee and the supervisor.  It is not complete without proper signatures.  If an employee is not available to sign the report at the time it is due, please submit a copy of the report and write “signature to follow” on the signature line.  When the employee returns to work have them sign the original and send it to Laura Hamilton ASAP indicating the month’s report to which it should be attached.

MULTI JOB EMPLOYEES

Instructions for Turning In Payroll

Please assemble the forms in the following order and submit them to the payroll department by the due date listed on your Accounting Calendar.  Please use the Payroll envelope for Laura Hamilton.

Written Multi-Job Timesheet - transfer exact times from Kronos timesheet to multi-job timesheet
Copy of Bus timesheet (if applicable) – Copy should come from your zone’s Transportation Director. Original should be with the Bus Report
Timesheet – Printed from Kronos - must be complete with all edits (sick days, vacation days, missed punches, etc.)
Missed Punch Edit Forms – must be complete
Absence Sheets – must be complete

** Sub teachers used for these employees will be reported in the same manner as instructed on ARI instruction sheet.

STAPLE the forms together in the above order for EACH employee.  Arrange in alphabetical order.  Please remember that each form requires the signature of the employee and the supervisor.  It is not complete without proper signatures.  If an employee is not available to sign the report at the time it is due, please submit a copy of the report and write “signature to follow” on the signature line.  When the employee returns to work have them sign the original and send it to Brenda Michael ASAP indicating the month’s report to which it should be attached.

Dual Job Employees

(Special Ed Asst/Federal Asst who also drive Special Ed Mini-Bus)

Instructions for Turning In Payroll

Please assemble the forms in the following order and submit them to the payroll department by the due date listed on your Accounting Calendar.  Please use the Payroll envelope for Laura Hamilton.

Kronos Timesheet – Employee clocks in upon arriving on campus.  Employee clocks out upon leaving campus.  Timekeeper will edit each punch with actual time employee leaves home on minibus and arrives home at end of day on minibus.  It is the employee’s responsibility to tell the timekeeper if he/she leaves home or arrives home at a different time than the average time approved by SPED Transportation Director, Charlene Bates.
Missed Punch Edit Forms – This is not to be used for the bus time edits.  This form is only used when the employee forgets to punch when arriving or leaving campus.  Form must be complete.
Absence Sheets – must be complete

** Sub teachers used for these employees will be reported in the same manner as instructed on ARI instruction sheet.

STAPLE the forms together in the above order for EACH employee.  Arrange in alphabetical order.  Please remember that each form requires the signature of the employee and the supervisor.  It is not complete without proper signatures.  If an employee is not available to sign the report at the time it is due, please submit a copy of the report and write “signature to follow” on the signature line.  When the employee returns to work have them sign the original and send it to Laura Hamilton ASAP indicating the month’s report to which it should be attached.

Frontiers

Instructions for Turning In Payroll

Please assemble the forms in the following order and submit to the payroll department by the due date agreed upon with the Accounting Department.  Please use the Payroll envelope for Laura Hamilton.

Kronos Timesheet - (Weekly summary of hours on front page)
Missed Punch Edit Forms – must be complete

STAPLE the forms together in the above order for EACH employee.  Arrange in alphabetical order.  Please remember that each form requires the signature of the employee and the supervisor.  It is not complete without proper signatures.  If an employee is not available to sign the report at the time it is due, please submit a copy of the report and write “signature to follow” on the signature line.  When the employee returns to work have them sign the original and send it to Brenda Michael ASAP indicating the month’s report to which it should be attached.
 

ACTIVITY FUND

DESCRIPTION
BOARD POLICIES
MONTHLY TRANSMITTAL
CARD BALANCES
RETURNED CHECKS
VENDOR NUMBERS
STOP PAYMENTS
CONTRACTS/REBATES/COMMISSIONS
LEASE/RENTAL AGREEMENTS
SCHOOL EVENTS THAT CHARGE ADMISSION
FOOD AND BEVERAGE PURCHASES
FUND RAISERS
RECEIPTS
DISBURSEMENTS


DESCRIPTION

Activity funds consist of two types of funds.  They are general fund and agency fund.  If the school district legally owns the resources accounted for in student activity funds, they should be accounted for as a general fund.  General funds include athletic funds, bookstore funds, general school funds, etc.

If the resources in student activity funds are legally owned by the students or student groups, these funds should be classified as agency funds.  Agency funds include the math club, the senior class, the BETA club, etc.

The funds named above are not all inclusive.  To determine whether the fund is a general fund or an agency fund, each particular fund or club needs to be examined on an individual basis.

According to the Mississippi Code (Section 37-7-301(s)), activity funds may only be “expended for any necessary expenses which are deemed to be beneficial to the official or extracurricular programs” of the school.

According to the Office of the State Auditor, items which may not be purchased with activity funds include gifts, flowers for employees, teacher or employee appreciation meals, and salaries of any kind.

BOARD POLICIES

All activity fund policies in the Board Policy Manual of the Rankin County School District must be followed.  The policies relating to activity funds include:

Policy #  Description
DGA Authorized Signatures
DIF Student Activity Fund Management
DJA Purchasing Authority
DJB Purchasing Procedures
DJF Miscellaneous Expenditures
DM Cash in School Buildings
JJ Student Activities
JJA Student Organizations
JJE Student Fund Raising Activities
JJF Student Activity Funds
KCD Public Gifts / Donations to School

 

MONTHLY TRANSMITTAL 

The “Transmittal Cover Sheet”, the “Receipt Transmittal”, and the “Local School Check Listing”, each signed by the principal, must be submitted to the central office by the fifth working day of each month.  Copies of deposit slips, copies of invoices attached to the green copy of the purchase orders, and school event receipt forms for the month must also be submitted to the central office by the fifth working day of the month.  Please see the Accounting Calendar for due dates.  

If you have a voided check during the month, you will need to key it in AS400 under the menu option “void AP checks”.  The original voided check should be submitted with your monthly transmittal, along with a voided check form.  

Any returned checks, monthly interest and monthly banking fees will be keyed by the District Office. 

Do not send original deposit slips.  Photocopies should be made on 8 ½ x 11” paper.  In order to save paper, you may copy more than one document on a page.  Each school’s activity trial balance will be sent to the school by the 20th of each month.

CARD BALANCES

Upon receipt of the monthly trial balance, you should print a report of each sub activity account to make sure the sum of the balances agree with the year-to-date cash balance shown on the trial balance.  (Refer to pages 63–68 in the “Activity Fund Accounting Using the AS400” manual.)

RETURNED CHECKS

When returned checks are shown on the monthly Activity Fund bank statements, they are automatically charged to the general activity fund, account 112 “Due from Bad Checks” using modifier 0100, unless otherwise indicated.  

It is important to remember returned checks that are collected from a previous year should be treated as a new receipt using revenue code 1791.  Returned checks collected during the current fiscal year should be receipted back to account 112.  Separate deposit slips should be used for returned check money.

VENDOR NUMBERS

A vendor number must be used for each activity fund check written.  If you are using a vendor that has not been assigned a vendor number, you may go to the RCSD website and complete a “Vendor Number Request” form.      To access this form, single click “Department Directory”, then “Accounting”, then “New Vendor Form” located under the “Accounting Forms” section.  

Remember, federal tax regulations regarding form 1099’s require that all ball officials have a vendor number.

For student or parent refunds ONLY, please use vendor number 549000.  The word “REFUND” will print on the check, but you may type or print the person’s name above it.  

STOP PAYMENTS

When it is necessary to issue a stop payment order on a check, please include a copy of it with the monthly transmittal and list the check on the voided check form.  The stop payment must be keyed by voiding the check using the “void AP check” option.

CONTRACTS/REBATES/COMMISSIONS

Remember to send a copy of any agreement or contract that contains any rebate or commission, such as a school picture contract, to Sharon Patrick.  These agreements or contracts must be approved by the School Board.

LEASE/RENTAL AGREEMENTS

Before you enter into a lease or rental agreement, submit a copy of the agreement to Melissa Barnes for review.

SCHOOL EVENTS THAT CHARGE ADMISSION

Pre-numbered tickets must be used for any local school event which a fee is charged for admission.  All pre-numbered tickets for such events must be accounted for using the “School Event Receipt Form.”  A copy of each “School Event Receipt Form” must be submitted to the central office each month stapled to a copy of the deposit slip.  This form must be filled out completely, with the first and last ticket stubs stapled to the form.  A separate deposit slip should be used for these events, and the deposit slip must reconcile to the “School Event Receipt Form(s)”.

FOOD AND BEVERAGE PURCHASES

Food and beverages may be purchased for a meeting as long as the principal determines that there is a particular goal or function of the meeting and the meeting is reasonably related to the educational goals of the school district (Board Policy DJF).  If a school purchases food and beverages for a meeting, then the school must have documentation of an agenda, the purpose of the meeting and a list of attendees.  The activity fund may not pay for a meal at a restaurant unless the meeting is held at the restaurant and the meeting lasts the majority of the day.

According to the Mississippi Attorney General’s Office, a school may not provide teacher appreciation meals or staff appreciation meals.  However, a school may provide food and beverages at a student athletic or student recognition banquet as long as the expenditure is beneficial to the official or extracurricular programs of the school.

FUND RAISERS

All fund raisers must be approved by the principal using the “fund raiser approval form”.  After the fund raiser is completed, a “fund raiser summary” must be completed showing amounts sold, amounts purchased and net profit.  Both of these forms must be submitted to the accounting department for each fund raiser of the school.

RECEIPTS

A receipt must be prepared for any monies received at the school.

Teachers who collect money from students must account for and document the funds collected.  At a minimum, they should list the names of the students and the amount paid by each student.  Any time a student pays more than $5.00, the teacher should issue a receipt to the student.  All receipts should be duplicated so that a copy of the student receipts can be kept on file by the teacher.  

A receipt should be issued to anyone who turns in money to the school office.  A copy of each receipt will be kept on file in the school office.  Monies received should be deposited daily.  No more than $100 cash should remain in the building at the close of the day (RCSD Board Policy DIF).

Receipts must be prepared before any money is deposited.  When preparing a deposit slip, the receipt numbers that make up the deposit must be listed on the side of the deposit slip.  Receipts should be filed in numerical order by month, attached to the corresponding validated deposit slip.

Make sure to use the proper account classification on each receipt and have supporting documentation showing where the money came from.

For any daily cash sales from snack sales, supply store sales, etc., the daily cash sales must be counted in the presence of two employees and the receipt (receipt submission form) must be signed by both employees.  Also, an administrator of the school will need to approve and sign these daily receipts.

Accounting codes to be used for receipts are:

103 Petty Cash (gate cash)
112 Redeposit of Returned Check
1310 Student Tuition (summer school, driver’s education)
1520 Interest on Bank Accounts (regular and CD interest)
1711 Admissions (gate receipts, plays, etc.)
1791 Fees, Dues, Commission Sales (field trip fees, club dues, vending commissions), Bookstore Sales (sale of pencils, paper, etc.), Rentals (for space rented to an outside organization), and Other Student Activity (to be used only when the other categories are not applicable)
1920 Contributions/Donations (from outside sponsor or donor)
1940

Instruction Fees (workbook sales, lab fees, etc.)

 

DISBURSEMENTS

Before an activity fund check may be written, a prenumbered purchase order must be prepared and approved by the school principal.  Purchase orders must have an original signature of the principal.  Signature stamps may not be used. 

Each activity fund check must be signed by both the principal and bookkeeper.  Signature stamps may not be used. 

Each disbursement must have an invoice or some form of supporting documentation verifying the disbursement.

The person receiving the goods or services should, at a minimum, initial the invoice or supporting documentation.   All invoices should be cancelled with a “PAID” stamp which includes lines for the date paid, check number and the bookkeeper’s initials.

All activity fund expenditures made from “general” activity funds must follow the state purchasing laws.  Expenditures made from “agency” funds are not subject to the state purchasing laws.

Do not pay sales tax on purchases.  As a public entity, our school district is exempt from state sales tax (Federal ID #64-6001028).  

Do not pay salaries for employees, substitute teachers or bus drivers from your activity fund.  These are all paid through the district payroll.

If fixed assets are purchased from the activity fund, a fixed asset acquisition form (Form FA-1) must be completed for each item.  These forms should be submitted with your monthly transmittal report.

Checks should be filed in numerical order by month, attached to the corresponding purchase order and invoice.

Expenditure codes to be used are:

Function: 

1110 Instruction/Kindergarten
1120 Instruction/Elementary
1130 Instruction/Middle
1140 Instruction/High
1910 Athletic Activities
1920 Student Activities
2120 Guidance/Counselors
2220 Educational Media/Library
2410 Principal’s Office
2620 Operation of Buildings


Object:

330 Other Professional Services
345 Ball Officials
414 Telephone
430 Repairs and Maintenance
440 Rentals
530 Postage
550 Printing
580 Travel
590 Miscellaneous Purchased Services
610 Supplies/Non-capitalized Equipment
652 Books and Periodicals
660 Resale Items
731 Computers and Printers less than $5,000
733 Computers and Printers over $5,000
735 Other Furniture/Equipment less than $5,000
737 Other Furniture/Equipment over $5,000
810 Dues and Fees
990 Transfers Out

 

Note:  590 or 810 may be used for trip tickets and 810 or 330 may be used for substitute teachers (checks written to RCSD).

Modifier:

    Please refer to modifier list on pages 16-25 in the “Accounting Code” section.

FIXED ASSETS

REQUIREMENTS
GUIDELINES


REQUIREMENTS

Each public school district is required by the Mississippi Office of the State Auditor to establish and maintain a system of accountability for its fixed assets.  These requirements include:

    • Each district must tag all fixed assets.
    • Each district must maintain a detailed listing of fixed assets.
    • Each district must take a physical inventory at least annually.
    • All deletions of fixed assets must be approved by the school board.

The district’s detailed policies and procedures for fixed assets are found in the “Fixed Assets Policy and Procedure Manual.”

GUIDELINES

Capitalized fixed assets are defined as assets (with a useful life of greater than one year) that have a historical cost of at least $1,000 and all assets (regardless of cost) that are considered highly walkable.  The highly walkable items are:

    • Computers and computer equipment (greater than $250)
    • Cameras and camera equipment (greater than $250)
    • Televisions (greater than $250)
    • Two way radio equipment
    • Lawn maintenance equipment
    • Chain saws
    • Air compressors
    • Welding Machines
    • Generators
    • Motorized vehicles

In other words, any item costing $1,000 or more automatically qualifies as a fixed asset.  
Any of the ten items shown on the highly walkable list automatically qualifies as a fixed asset.  This also applies to fixed assets (valued at their fair market value) that are donated to the school district.  Any fixed asset that is the personal property of an individual and not the property of the school district should be clearly labeled as such and not included as a district fixed asset.

When a fixed asset is purchased with district funds, a Fixed Asset Acquisition (FA-1) form must be completed and attached to the purchase order when it is submitted for payment.  The purchase order will be returned if the form is not included.  When a fixed asset is purchased with school activity funds, the acquisition form must be completed and submitted with the monthly activity fund transmittal.

All fixed assets are to be tagged with “Property of Rankin County Schools” bar code tags.  For heavy items, the tag should be placed on the upper right side or right front of the item.  For light items, the tag should be placed near the serial number.  Tag placement should allow room for the use of a bar code scanner for inventory purposes.  If, for any reason, a property tag is removed or damaged, please submit a request to the district office for a replacement tag.  Include the school location and the original fixed asset number.  Please use a permanent ink marker to label the item with the asset number as well as “Property of RCSD” until the replacement property tag has been issued by the district office.  

Upon the acceptance of any donated item considered a fixed asset, a Fixed Asset Donation (FA-5) form must be submitted to the district office.  Donation forms for any donated item with a fair market value of five hundred dollars ($500) or more must be accompanied by an Agenda Request form for Board recognition.  All technology equipment must be approved by the director of technology or the technology coordinator prior to acceptance of the donation.

When an item is moved within a school or department, the fixed asset manager within the school or department must be notified.  This is a necessity with the bar code scanner method of maintaining the fixed asset inventory.  All room numbers and location codes must be kept accurate at all times.  When an item is permanently transferred from one school or department to another, a Fixed Asset Permanent Transfer (FA-3) form must be completed.  If the transfer is temporary, the ‘sending’ school or department should keep a Temporary Fixed Asset Transfer (FA-4) form on file until the fixed asset is returned.

Items purchased with Education Enhancement Funds (EEF) must remain at the school location from which the purchase was made in the event a teacher transfers to another school location.    

Any fixed asset found to be beyond repair, lost, stolen, destroyed in a catastrophe or returned for credit must be submitted to the district office on a Fixed Asset Disposal form (FA-2) as well as a Board Agenda Request form, signed and dated by the school principal or department head.  A “lost or stolen property affidavit” must be prepared and signed.  Items should be stored until approval has been granted from the school board for them to be removed from inventory.  It is only after the item has been approved by the board to be removed from inventory that you may dispose of the item.  A copy of Board action, a copy of the approved disposal form and a copy of the “lost or stolen property affidavit” will be sent to the fixed asset manager once school board approval has been granted.

The responsibility for the physical custody of the fixed assets is assigned to the principal or department head.  Any employee having custody and responsibility of any fixed asset will exercise due professional care in managing, maintaining and controlling the fixed asset.  Employees will be required to complete and sign a two part “Fixed Asset Log” which lists the assets in their possession.  The original shall be posted in the employee’s work area at the beginning of each school year and the yellow copy is to be kept by the Principal/Director.  If the inventory changes during the year, corrections should be made on the original and a copy given to the Principal/Director.  A current “Fixed Asset Log” should be on file at the end of the fiscal year reflecting the inventory at year-end.  If an employee is negligent in this duty, he/she may be held personally liable for fixed assets that are damaged or missing.

Please keep in mind that the Mississippi Office of the State Auditor audits each school district every twelve to eighteen months.  For this reason, we recommend a fixed asset inventory be completed at the beginning and end of each school year.  We require a year-end inventory each spring at which time all missing items are reported to the district office as well as any item qualifying as a fixed asset but not listed on inventory.