Student Activity Sponsors Training 20092010 presented by Accounting Department Student Activity Acco

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Student Activity Sponsors Training2009-2010
presented by Accounting DepartmentStudent
Activity Accounting Staff
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This presentation will review the sponsors
responsibilities and expectations, as well as,
the forms and procedures to be used for Student
Activity Accounts
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Sponsor Forms

• All club sponsors and anyone handling student
  activity funds should fill out the following
  forms

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Conflict of Interest Disclosure
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Responsibilities of Faculty Sponsors of Student
Groups
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Sponsor Information Sheet
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A fundraiser application must be filled out and
turned in prior to any fundraising. No
merchandise may be ordered before this form is
approved Fundraisers must be closed within two
weeks. A number will be assigned to the
fundraiser, this number must accompany any check
request or deposit breakdown pertaining to that
fundraiser.
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An inventory sheet must be turned in with every
fundraiser in which merchandise is sold even if
the items were donated. All merchandise
purchased and remaining must be accounted for
on this form. Items used together may be
grouped, ex. cheese, chili, jalapeños and bowls
for nachos.
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Incentives given to students must have prior
approval by the Principal and documented. If
this merchandise is part of the inventory of a
fund raising activity, you must attach a copy of
this form to the Final Report. When giving
merchandise as incentives, limit the amount of
incentives to 15 or less of total inventory.
Limiting the incentives will increase the chance
of profit from the fundraiser.
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A check request form must be filled out and
approved in advanced before turning it in to the
secretary. Please be sure that there is money in
your account to cover the expense and that all
items are filled out. Receipts are due no later
than five days after the check is picked
up. Also, please do not turn in a check request
at the last minute. It does take time to do a
check and get signatures.
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A deposit breakdown form is used when funds are
being deposited into the accounts. Money must
be counted and listed on the form before the
funds are turned into the secretary. Only when
the secretary confirms the amount will a receipt
be issued. Do not keep money overnight, you are
responsible for those funds until you have a
receipt from your secretary. Post dated checks
should not be accepted.
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A Money Collected from Students form is used when
collecting funds from students for a field trip,
pictures, uniforms, etc. The total amount
collected must equal the amount on the deposit
breakdown form.
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A Money Disbursed form is used when giving out
monies to students. If you were to take your
students on a trip and are giving them the money
to buy their own meals, the form must be used.
Also, if money was returned to students, this
form needs to be used. All students over the
second grade must sign the form when receiving
money.
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Transfers Between Accounts

• It is not necessary to write a check to transfer
  funds from one club account to another within the
  same bank account. However, the transfer must be
  documented on a  Transfer Request Form.
• The Transfer Request Form will be completed by
  the disbursing sponsor. It will be approved by
  the Principal and signed by the disbursing
  sponsor, receiving sponsor and the treasurer.
  Even though transfers do not involve releasing
  checks, they are never to be posted without the
  signatures of the Principal and the
  representatives of the club disbursing the money.

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• Request for Consultant Services form needs to be
  filled before entering any type of contract
  regardless of amount. Form needs to be submitted
  to the Fine Arts Department at least four weeks
  before services are rendered.
• Examples of Consulting Services
• Motivational speakers, Choreographers, and
  anyone else providing professional services
• Safe Practices
• Ensure you are not being overcharged
• Ensure that the person providing services has
  good references
• Once approved you may now fill out the contract
  for services form.
• For any questions please contact the Fine Arts
  Dept. at Ext. 7121

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When payments are to be made to non-employees for
contracted services it may be necessary to
complete this form before the services are
rendered. Some instances that will always
warrant a Contract for services are
motivational speakers, seamstresses, and sound
systems. A W-9 should be obtained from any
business or individual who is providing a service
to the campus. Note Do not have any consultant
sign this form until the Request for Consultant
form has been approved.
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Certification of Criminal History
We are meeting the requirements of the law
where all consultants must attest that they have
a clear background by filling out the
Certification of Criminal History. Note Fine
Arts Department might require the actual Criminal
Background. For any questions please contact
the Fine Arts Dept. at Ext. 7121
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• W-9 Form
• All vendors are required to fill out a W-9
• Vendors should be paid with a UISD check. No
  reimbursements will be issued if paid out of
  pocket.
• Give copy of W-9 to Secretary/Bookkeeper
• This information is necessary for filing 1099S
  at the end of the year

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Sales Tax Issues

• In order to be eligible for the two, one-day tax
  free sales you must be a Bona fide school club
• Bona fide club - Organized student group
  recognized by school, have a sponsor and elected
  officers, hold meetings, and conduct business
• Taxable sales Books, book covers, clothing,
  cups, school supplies, flowers, rummage sale,
  school publications, school supplies sold to
  students, uniforms
• Non taxable sales perishables/consumables

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PTC, Booster Club, others

• Booster Clubs should obtain their own Tax ID
  Number and Officers
• They should never use the Districts Tax
  Identification Number (not even to get a
  discount!)
• If this is an issue, have them donate the funds
  to the campus and the campus can make the
  necessary purchase from our accounts
• All donated fixed assets should be tagged in
  accordance with District procedures
• (Additional information can be found in the
  Internal Audit web link.)

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• Coca Cola Contract
• Purchase only Coca Cola Products
• Any planned donations have to be Coca Cola
  Products
• Non-Coca Cola Products are not reimbursable
• For more information on what is allowable to be
  purchased for your grade levels you can log on to
  the Texas Classroom Teachers Association (TCTA)
  at www.tcta.org

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Outstanding Invoices

• All invoices that are questionable or will be
  paid off in a series of payments must be received
  and reviewed by campus secretary/bookkeeper or
  finance clerk and approved by the principal.

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Record Retention

• All of the accounting records related to the
  Student Activity and Campus/Principals Accounts,
  including, but not limited to, all bank
  statements and related cancelled or voided
  checks, all validated deposit slips, all
  receipts, all reports and journals will be
  retained for a period of seven (7) years
  following the end of each fiscal year on August
  31. At least the three most current years must
  be kept at the campus. All other files can be
  sent to Records Management with a detailed
  description of the file contents.

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Student Activity

• Sponsors Manual
• The Student Activity Sponsors Manual is updated
  every school year and includes additional
  information. Updates are listed in bold and
  underlined. The manual, forms, and presentation
  can be found online at the Accounting Department
  web link and/or at the following address
• (http//www.uisd.net/support/accounting.htm.)

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Conclusion

• Plan ahead of time
• Keep copies of all forms in your binder
• Communicate with parents and administrators
• Spend the money wisely

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Contact Information

• Samuel D. Flores,
• Director of Accounting
• E-mail sflores_at_uisd.net
• Phone [phone]
• Mario Gonzalez,
• Activity Funds Accountant
• E-mail mgonza91_at_uisd.net
• Phone [phone]
• Jorge C. Sanchez,
• Sr. Bookkeeper
• United High School
• E-mail jorges_at_uisd.net
• Campus Phone [phone]

• Esmeralda Gonzalez,
• Sr. Bookkeeper
• J.B. Alexander High School
• E-mail egonza01_at_uisd.net
• Campus Phone [phone]
• Steven F. Bullen,
• Sr. Bookkeeper
• L.B. Johnson High School
• E-mail sbullen_at_uisd.net
• Campus Phone [phone]
• Eira Contreras,
• Sr. Bookkeeper
• United South High School
• E-mail econt23_at_uisd.net
• Campus Phone [phone]