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MIAMIDADE COUNTY PUBLIC SCHOOLS SCHOOL OPERATIONS

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Title: MIAMIDADE COUNTY PUBLIC SCHOOLS SCHOOL OPERATIONS


1
MIAMI-DADE COUNTY PUBLIC SCHOOLSSCHOOL OPERATIONS
  • Webcast Presentation
  • MONEY MATTERS
  • SUPPORT PROGRAM
  • Session I
  • September 26, 2007

2
MIAMI-DADE COUNTY PUBLIC SCHOOLS SCHOOL OPERATIONS
Money Matters Support Program Agenda
September 26, 2007
Welcome/Opening Remarks Mr.
Freddie Woodson, Associate Superintendent


School Operations Audits
Ms.
Maria T. Gonzalez, Assistant Chief Auditor

Office of Management and
Compliance Audits Payroll

Ms. Susan Lilly, Executive Director


Payroll
Department Internal Funds
Ms. Dossy
Lewin, Business Manager

Internal Fund
Accounting Community Ed./Adult Vocational
Mr. Victor Ferrante, Executive
Director
Community
Ed./Before/After-School Program
3
MIAMI-DADE COUNTY PUBLIC SCHOOLS SCHOOL OPERATIONS
Money Matters Support Program Agenda
September 26, 2007
Purchasing Credit
Card
Ms. Nancy Fowles, Director

Cost and
Business Services FTE
Ms. Betsy
Nadal, FTE Support Specialist


Attendance Service Food Nutrition
Ms. Penny Parham, MS,
RD, Admin. Director

Department of Food and Nutrition Sound
Financial Management Tips Ms. Cynthia
Gracia, Administrative Director Closing Remarks

School Operations
4
School Audits Division
Maria T. Gonzalez, Presenter Assistant
Chief Auditor, School Audits Division
  • Mr. Allen M. Vann, CPA Ms. Maria T.
    Gonzalez, CPA
  • Chief Auditor Assistant Chief Auditor, School
    Audits
  • AVann_at_dadeschools.net MTGonzalez_at_dadescho
    ols.net
  • Mr. Trevor L. Williams, CPA
  • Assistant Chief Auditor, Operational and
    Performance Audits
  • TWilliams2_at_dadeschools.net
  • Mr. Julio C. Miranda, CPA, CFE
  • District Director, Investigative Audits
    and Inspector General's Office
  • JMiranda2_at_dadeschools.net

5
School Audit Statistics 336
Schools
  • RESULTS OF SCHOOL AUDITS FOR THE
  • 2005-06 FY AUDIT PERIOD
  • Overall improvement and less audit exceptions
    issued this fiscal year however,
  • Improvements still needed in some areas,
    particularly in payroll, financial management,
    and data security

6
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8
School Audit Statistics 336 Schools
  • Top Two Audit Exception Categories
  • Payroll
  • Financial Management (i.e., bank reconciliation,
    bank account balances, etc.)
  • Payroll was by far the function where schools
    need to improve efforts the most

9
School Audits Division
  • Top Two Audit Discussion Categories
  • Authorized Applications For Employees By
    Locations Report
  • Pre-numbered Forms Inventory
  • Schools must make every effort to implement
    corrective
  • action regarding audit discussions otherwise
  • these discussions may turn into audit exceptions
    if
  • conditions remain uncorrected during audit
    follow-up

10
Payroll Procedures Manual
  • Preparation Of Daily Payroll Attendance Sheets
    and Leave Cards (Chapter 1)
  • Reporting Of Compensatory Time and Opt Days
    (Chapter 1.8)
  • Payroll Roster Preparation, Final Rosters, and
    Roster Approval (Chapters 2.1 through 3.2)
  • Payroll Distribution (Chapters 5.1 and 5.2)
  • Payroll Document Filing Procedures (Chapter 8.1)

11
Audit Topics in Payroll
HOT
  • Improper Segregation of Payroll Duties
  • Payroll Processing Procedures Chapter 5, Pages
    5.1 through 5.2 (Internal Fund Accounting
    Manual)
  • Improper segregation of duties between
    individuals that record, report, and authorize
    payroll, and the individuals who have access to
    the payroll checks may be conducive to the
    fraudulent reporting of payroll and
    misappropriation of payroll funds

12
Audit Topics in Payroll continued
HOT
  • Improper Segregation of Payroll Duties
  • When checks/advices are received at the school,
    an employee other than the authorizing
    administrator or preparer of the payroll may only
    distribute them. That employee must keep checks
    secured under lock and key until they are all
    distributed.

13
Authorized Applications For Employees By
Locations Report (RACF Report)
  • Auditors will request the most current signed
    copy of the Authorized Applications for
    Employees by Locations Report (RACF Report)
  • Purpose of this review
  • Principal signed report to acknowledge that
    employees have access only to those applications
    that are required by their job duties
  • Number of personnel with access to acad grd/trace
    upd (grade change in ISIS application) must be
    limited to 3 school employees (1) the principal,
    (2) one assistant principal, and (3) the
    registrar.

14
New Audit Areas
  • Title I Audit Scope
  • ? Expenditures
  • ? Equipment
  • ? Community Involvement Specialist
  • ? Reading Coach
  • Grants Audit Scope
  • ?Compliance with Grant Requirements
  • ?Review of Budget Proposal and Expenditures

15
School Audit
  • FTE Audit Scope
  • ESE
  • ESOL
  • Certification
  • Career Ed
  • Student Attendance
  • School Site IT Audits
  • School Site IT Audit Checklist
  • Obtain checklist at http//mca.dadeschools.net/ITA
    udits/Survey.pdf
  • Deadline to submit to our office September 30,
    2007

HOT
16
Payroll DepartmentInformation
  • Payroll Fall Highlights Briefing 2705
  • Payroll Website
  • Manuals, Forms, Payroll Schedules,
  • Hot News (Special Pay Dates, current
    limits)
  • http//payroll.dadeschools.net
  • Employee Portal
  • Payroll Check Information, Leave Balances,
    Salary
  • Calculation
  • Susan Lilly, Executive Director
  • Phone Number 305 995 2301
  • E-mail SLilly_at_dadeschools.net

17
Payroll Department
  • Payroll Processing Schedule
  • Pay Periods
  • Payroll Approval Dates
  • Pay Dates
  • Leave Accruals
  • Remarks Early Payroll Approvals

18
Payroll Department
  • Daily Attendance Sheet
  • Payroll Processing Procedures Manual (Chapter
    1)
  • Most Important Document in the Payroll Process
  • Sign In Upon Arrival-Time/Initials
  • Record Absences with Leave Codes
  • Leave Cards
  • Hourly - Sign In and Out with Time
  • Temporary Instructors Daily Payroll Attendance
    Sheet

19
Payroll Department
  • Payroll Approval Process
  • Validate Daily Attendance Sheet, Leave Cards,
  • Printed Roster
  • File Payroll Document
  • Distribution of Checks/Advices
  • Undeliverable Checks
  • The above information can be located in Chapter
    3 and Chapter 5 Payroll Processing Procedures
    Manual

20
Payroll Department
  • Effective Dates
  • Controls Payroll Process (Hire, Transfer, Leave
    Begin and End, Termination, etc.)
  • Termination/Resignation
  • Process immediately in computer and identify on
    Daily Attendance Sheet to avoid overpayments
    (including leave employees)
  • New Hires cannot report to work until reflected
    in Personnel (PERS)
  • Only approve 30 days of authorized leave without
    pay (employee must resign or go on leave)

21
Payroll Department
  • Out of County Travel Reimbursements Modifications
    as of July 11, 2007 (Briefing 2589)
  • Limits for Approval
  • Up to 2,500 - Direct Reports
    to Superintendent
  • 2,500 to 3,500 - Superintendent
  • Greater than 3,500 - Superintendent and
    Board Approval
  • Eliminate Employee Reimbursement Form
  • Eliminate Authorization for Use of Rental Car
    Form
  • Developing After Travel Checklist for Required
    Documentation

22
Payroll Department
  • Stipend Payments for Teachers and
    Paraprofessionals Attending Workshops (Briefing
    2088)
  • Memo from Principal must include name, date(s)
  • and location of the workshop
  • Adjustment to gross forms
  • Principal must sign memo and forms
  • Payment amount of 100 per day for teachers
  • Payment amount of 50 per day for
    paraprofessionals

23
Payroll Department
  • Florida School Recognition Award
  • How to Calculate the Amount to Distribute To
    Staff ?
  • Total Staff Incentive Amount
  • 1.1041 (Benefit Percentage) Reward Amount
  • Example
  • 98,000 total distribution
  • 87,918 amount to distribute to staff
  • 87,918 / 1.1041 79,628.66
  • Distribute 79,628.66 to select staff
  • Enter information on adjustment to gross forms
  • (FM-0661) total each page
  • Include account structure
  • Total amount of all forms cannot exceed
    79,628.66

24
INTERNAL FUND ACCOUNTING Department Information
  • Region I II Silvana Burns 995-2281
  • Region III II Nikita Bailey 995-2290
  • Region IV II Dossy Lewin 995-2280
  • Region V II Angel Gonzalez 995-2095
  • Region VI II Maritza Carr 995-2282
  • FOR ANY QUESTIONS, PLEASE CALL

25
Internal Fund Accounting
  • School Pictures
  • Yearbook
  • Fundraising
  • Allied Organization Fundraising/United Way

26
INTERNAL FUND ACCOUNTING School Pictures
  • A minimum of three bids must be solicited on the
    official bid form (FM-0998).
  • Bids must be mailed as certified, return receipt
    requested.
  • The lowest priced package in each bid is compared
    on a price per square inch basis.
  • If the lowest bid is not chosen, a written
    explanation signed by the principal must be
    submitted to the Region Center Superintendent for
    approval and retained for audit.

27
INTERNAL FUND ACCOUNTING School Pictures -
Continued
  • All school picture sales must be supported by
    either Official Teacher Receipts or pre-numbered
    Vendor Receipts.
  • The treasurer must keep a record of how many
    packets were sold at each price to be compared
    with the vendors invoice.
  • 50 of the school picture profits may be
    transferred to the schools Special Purpose
    Account.
  • Under circumstances of financial need, the
    principal can request in writing from the Region
    Center Superintendent and the Associate
    Superintendent-Region Support, to transfer up to
    100 of the profits to the schools Special
    Purpose Account.
  • Manual of Internal Fund Accounting
    Section IV, Chapter 4

28
INTERNAL FUND ACCOUNTING Yearbook
  • High School and Middle School activity (optional)
  • Considered an instructional activity
  • Three bids are required (sent certified
    mail-return receipt requested)
  • Are funded by sale of yearbooks and advertising,
    and general fundraising activity

29
INTERNAL FUND ACCOUNTING Yearbooks - Continued
  • High School yearbooks are sold as close
  • to cost as possible
  • Middle School yearbooks are sold for a maximum of
    25

30
INTERNAL FUND ACCOUNTING Yearbooks - Continued
  • Bid Process
  • FM-1023
  • Standard Bid Form
  • FM 1024
  • Yearbook Bid Tabulation
  • FM 1025
  • Committee Appraisal-Printing
  • FM 1027
  • Committee Appraisal-Photo
  • Monthly
  • FM-1029
  • Log of Yearbook Deposits
  • FM 1030
  • Monthly Operating Report

31
INTERNAL FUND ACCOUNTING Fundraising
  • All fundraising activities must be approved in
    writing on the official fundraising forms by the
    principal and, when applicable, the Region
    Center.
  • Once approved, fundraisers are issued an activity
    number by the treasurer and recorded on an
    activities log.

32
INTERNAL FUND ACCOUNTING Fundraising -continued
  • Fundraising activities are subject to Sales Tax
    (Sales tax must appear on vendor invoice as a
    separate line item).
  • At the principals discretion, up to 15 of
    profits may be transferred to General
    Miscellaneous.
  • Manual of Internal Fund Accounting Section IV,
    Chapter 2

33
INTERNAL FUND ACCOUNTING Fundraising -continued
  • All fundraising activities must be
  • controlled by
  • Pre-numbered, serialized receipts
  • Pre-numbered, serialized tickets with pre-printed
    dollar amounts or
  • Physical inventory counts of tangible items

34
INTERNAL FUND ACCOUNTING Fundraising Forms
  • FM-2918
  • Certificate of Disposal
  • FM-0997
  • Certificate of Loss
  • FM-6672
  • Fundraising Activity Log
  • FM-6679
  • Complimentary Items Recipient List
  • FM-5656
  • Fundraising Community Sales
  • FM-1018
  • Fundraising Application
  • FM-0996
  • Student Operation Report
  • FM-1012
  • Purchase Order
  • Manual of Internal Fund Accounting Section 6,
    Chapter 1

35
INTERNAL FUND ACCOUNTING Allied Organization
Fundraising
  • PTA / Booster Club Activities
  • School principal has the overall and final
    authority for approving the activities for school
    allied organizations
  • Activities that extend out into the community
    MUST also be approved by the Region Center
  • FM-6570
  • School-Allied Organization Fundraising Activity
    Application
  • FM-6571
  • School-Allied Organization Fundraising Activity
    Application (Community Sales)
  • All approvals must be retained for audit purposes
  • Manual of Internal Fund Accounting Section
    IV, Chapter 12

36
INTERNAL FUND ACCOUNTING Allied Organization
Fundraising
  • United Way
  • United Way is the only fundraiser allowed each
    school year for an outside charitable
    organization
  • The school treasurer should not be designated as
    the United Way ambassador
  • Direct classroom collections from students are
    considered a straight collection and not a
    fundraising activity therefore, fundraising
    activity policies and procedures do not apply
  • All other activities conducted to raise funds for
    United Way (i.e., dances, hat days, pizza sales)
    are considered fundraisers, and therefore must
    follow Internal fund policies and procedures for
    fundraising activities.

37
Community Education and Before/After School
Programs Contact Information
  • VICTOR FERRANTE 305-253-9920 EXT. 2194
  • EXECUTIVE DIRECTOR
  • R. PAUL YOUNG Ed. D. 305-253-9920 EXT. 2176
  • INSTRUCTIONAL SUPERVISOR
  • KAREN HARGREAVES 305-253-9920 EXT. 2192
  • MANAGER III
  • ELLIE BUZZELLI 305-253-9920 EXT. 2175
  • PROGRAM SPECIALIST
  • MINERVA GARCIA 305-253-9920 EXT. 2173
  • PROGRAM SPECIALIST
  • SILVIA CORRAL 305-253-9920 EXT. 2179
  • PROGRAM SPECIALIST
  • MARIA LARA 305-253-9920 EXT. 2180
  • PROGRAM SPECIALIST
  • MILLIE PORBEN 305-253-9920 EXT. 2194
  • MAIN OFFICE
  • COMMUNITYED.DADESCHOOLS.NET
    305-253-9920 MAIN OFFICE EXT. 2194

38
Community Education and Before/After School
Programs
  • KEYS TO A SUCCESSFUL AUDIT
  • Fee Approval (FM 4533) and Fee Waiver (FM 2599)
  • Fee approvals are submitted when offering
    community education classes. Annual School Year
    Programs Budget Forms are submitted for each
    Before/After School activity offered.
  • Fee waiver applicants are to meet the guidelines
    for free/reduced lunch and/or have other
    supporting documentation on file.
  • Each form is signed by the Principal and sent to
    the Community Education office for approval.

39
Community Education and Before/After School
Programs
  • KEYS TO A SUCCESSFUL AUDIT
  • Registration Cards
  • (Before/After School FM 3170 and Community Ed FM
    2659)
  • All cards are to have current student
    information posted and all service period
    transactions are to be reflective of the payment
    schedule and receipt numbers.
  • Each registration card is verified and signed by
    an administrator and/or designee.

40
Community Education and Before/After School
Programs
  • KEYS TO A SUCCESSFUL AUDIT
  • Subsidized Child Care
  • (Child Development Services - CDS)
  • Qualified parents are to present the Rights and
    Responsibilities for Service form at the time of
    registration.
  • The Verification of Enrollment Form is completed
    and faxed to CDS within 48 hours of registration.
    CDS attendance rosters are to arrive at CDS no
    later than the third working day following the
    month of service.
  • The district posting should match the Monthly
    Reimbursement Report. The district will post 75
    of the total amount to the 6500 account.
  • Any discrepancies found on the Reconciliation
    Report are noted on the Discrepancy Report and
    faxed to CDS within 10 days of receiving the
    Reimbursement Report.

41
Community Education and Before/After School
Programs
  • KEYS TO A SUCCESSFUL AUDIT
  • Attendance Rosters
  • (Attendance FM 2600 and Snack FM 6118)
  • All entry codes are completed in blue ink and
    all tallies are totaled as indicated.
  • All student names on the roster are to have a
    completed registration card on file.
  • Each roster is signed by the teacher and
    verified and signed by an administrator or
    designee.

42
Community Education and Before/After School
Programs
  • KEYS TO A SUCCESSFUL AUDIT
  • Cash Transmittal Report (FM 2887)
  • The deadline to submit this report is the 10th
    of the month following collections. This report
    requires the Monthly Operating Statement (printed
    after the month has ended) and the Available
    Funds balance (printed on the last Friday of
    every month).
  • Photocopies of check requisitions and invoices
    are the supporting documents of expenditures to
    be submitted with this report.
  • Monthly Activity Report (FM 2681)
  • The deadline to submit this report is the 10th
    of the month.
  • This report is a snapshot of all student
    enrollment and site activities and can be used as
    a overview of what programs are being offered at
    your site.

43
Community Education and Before/After School
Programs
  • KEYS TO A SUCCESSFUL AUDIT
  • Daily bank deposit
  • All collected funds are deposited daily.
  • For a Complete Community Education Professional
    Development Training
  • LOG ON TO http//calendar.dadeschools.net/cal/ca
    lendar.nsf
  • GO TO FIND A SESSION
  • GO TO BY INSTRUCTOR
  • GO TO HARGREAVES, KAREN LOIS
  • ACTIVITY TITLE
  • COMMUNITY EDUCATION AND BEFORE/AFTER SCHOOL
    COMPONENT 7-504-002
  • PROGRAMS CDS/FISCAL MANAGEMENT TRAINING

44
Purchasing Credit Card ProgramCost Business
Services Office of the Controller
Cost Business Services
P-Card Department
45
Purchasing Credit Card Program Purpose
  • Provides capability to purchase materials and
    supplies, totaling less than 1,000
  • Expedites the purchasing and delivery cycle of
    small dollar purchases
  • Reduces cost and work load associated with these
    small dollar purchases

46
Purchasing Credit Card Program P-Credit Card
Controls-per location
  • Maximum Credit Card Spending Limits
  • Elementary Schools - 9,000
  • Middle Schools - 12,000
  • Senior High Schools Adult - 15, 000

47
Purchasing Credit Card Program P-Credit Card
Controls
48
Credit Card Purchase
  • Obtain item description and pricing from
    preferred vendor catalogs
  • Complete Purchasing Credit Card Purchase
    Authorization Form (FM-5707)
  • Fax vendor the form (FM-5707) as a record of the
    transaction and inform merchant you are using a
    credit card
  • Retain all original receipts or invoices, pay no
    sales tax. Individual receiving the goods must
    sign the receipt documentation.
  • NOTE Auditors will request all of these
    documents.

49
Monitoring Credit Card Usage
  • PLEASE READ USE AS A DAILY REFERENCE
  • Purchasing Credit Card Policies and Procedures
  • Manual available online at
  • http//ehandbooks.dadeschools.net/policies/72.pdf
  • Avoid unauthorized purchases. Examples food,
    personal
  • items, or decorative items (plants,
    pictures, etc.)
  • (Refer to the Unauthorized List in the above
    manual)
  • No Travel entertainment expenses, except
    seminar registration fees
  • less than 1,000.00
  • Only educational incentives for students are
    permitted.
  • No awards (cash, gift cards, appreciation gifts,
    or incentives) are permitted for teachers and
    employees. Trophies and plaques under 40 are
    permitted.

50
Purchasing Credit Card Program Requisitions
  • The monthly requisitions are
  • created for the amount of the
  • charges to which the funds are committed
  • Work location administrators (Principals, AP,
    Directors) are responsible for the proper account
    structure and for ensuring that sufficient
    discretionary funds are budgeted and available to
    cover all credit card charges

51
Purchasing Credit Card Program Requisitions -
Continued
  • Prepare a Purchase Requisition Work Sheet
    (FM-4255)
  • Please see your location administrator for the
    proper account structure - our p-card office does
    not have this information

52
Purchasing Credit Card Program Requisitions -
Continued
  • Enter groups of purchases with the same funding
    structure as an individual line item on
    worksheet
  • Buyer ID P
  • Category 099 Item Number 75
  • Quantity Required 1
  • UOM EA
  • Item Description Purchasing Credit Card Pmt for
    Statement XX/XX/XXXX
  • Vendor Number 2812733
  • Account Structure
  • Fund 0100, Object 5510, CenterLocation,
    Program, Function
  • Last required approver 9151PC will display
    automatically when requisition is routed for
    approval

53
Purchasing Credit Card Program Credit Card Log
  • Auditors highly recommend that
  • each location keep a credit card log
  • to record all transactions.
  • This should be done monthly with
  • your reconciliation.
  • Items that should be included in the log are
  • Date
  • Vendor
  • Total of Order
  • Requestors Name

54
Purchasing Credit Card Program Monthly
Reconciliation
  • Forward your statement and monthly reconciliation
    within 10 days of receipt of the statement.
  • If you DO NOT receive a statement by the 21st
    date of the month please contact our department
    and we will download a printout of those
    transactions for your location.
  • Mail code SBAB-9999, Room 655
  • Cost Business Services

55
Purchasing Credit Card Program Monthly
Reconciliation Continued
  • School locations Original reconciliation and
    original bank statement must be submitted.
  • Retain original receipts. For internet orders,
    print the order screen as supporting
    documentation. The individual receiving the goods
    must sign the receipt documentation, for audit
    purposes, in all cases.
  • Disputed items should be communicated to the bank
    within 60 days from the time of purchase. See the
    back of the statement for instructions.

56
Miscellaneous
  • Each card holder is responsible for the security
    of his/her card.
  • Credit Cards lost or stolen should be immediately
    reported to our office and the credit card
    company
  • Mellon Bank at
  • 1-800-258-9275

57
Important Notices
  • Avoid the suspension of your card and MSAF by
    submitting your monthly reconciliation timely
    (within 10 days of receipt).
  • NO teacher/employee incentive gifts are permitted
    unless its a trophy or plaque under 40.00.
  • NO cash or gift cards.
  • Need a refresher hands on detail workshop on
    preparing the reconciliation? Or you have a new
    staff member responsible for reconciling the
    credit card? Please attend one of our monthly
    credit card training sessions presented by ITS
    (Information Technology Services).
  • Need HELP?? Call or email us. We are here to
    assist and serve you.

58
Attendance ServicesContact Information
  • Ms. Mary Lee Snipes, Administrative Director
  • Ms. Yvette Senior-Stewart, Coordinator
  • (305) 883-5648
  • Website http//attendanceservices.dadeschools.ne
    t/fte.asp
  • FTE SUPPORT SPECIALISTS
  • Cynthia Johnson ext. 2406
  • Betsy Nadal ext. 2402
  • Pamela Sturrup ext. 2405
  • Mariana Vega ext. 2401
  • K-12 Attendance Procedure Manual
  • http//ehandbooks.dadeschools.net/policies/
    89.pdf

59
Attendance Services Full Time Equivalent (FTE)
  • For your information
  • State Audit will be conducted on the 2007-08 FTE
    and Attendance
  • Schools will be randomly selected by the Office
    of the Auditor General
  • The Auditors will visit the school during the
    2008-09 school year and will be auditing for the
    2007-08 school year.

60
Attendance Services Mandatory FTE Training
  • Weekly Briefing 2785
  • Region I Tuesday, September 25,2007 Miami Lakes
    Middle School
  • Region II Thursday, October 4, 2007
  • Linda Lentin K-8 Center
  • Region III Monday, October 1, 2007
  • Doral Middle School

61
Attendance Services Mandatory FTE Training -
continued
  • Weekly Briefing 2785
  • Region IV Tuesday, October 2, 2007
  • Booker T. Washington Senior
  • Region V Thursday. September 27, 2007
  • G. Holmes Braddock Senior
  • Region VI Wednesday, October 3, 2007 Campbell
    Drive Middle
  • ALL OTHER SCHOOLS MAY ATTEND THE MEETING OF THEIR
    CHOICE

62
Attendance Services State FTE Survey Dates
  • SURVEY 1 - July 9-13, 2007
  • SURVEY 2 - October 8 - 12, 2007
  • SURVEY 3 - February 4 - 8, 2008
  • SURVEY 4 - June 9 13, 2008

63
Attendance ServicesProcedures
  • The Auditor General audits FTE and Attendance
    reporting every 3 years.
  • Attendance must be taken daily. The Attendance
    Bulletin is to be run daily and maintained for
    audit review.
  • Attendance must be completed daily by
  • Elementary Schools 1000 a.m.
  • K-8 and Middle Schools 1100 a.m.
  • Senior High Schools 1200 p.m.

64
Attendance ServicesProcedures - continued
  • SCANTRON Cards are prohibited
  • Official Daily School Attendance (ODSA) is taken
    from the Electronic Gradebook
  • Elementary Schools
  • PK PK Homeroom, K-5 HR
  • K-8 Centers
  • K-5 HR,
  • 6-8 00 (Advisement)
  • Middle Schools 00 (Advisement)
  • Senior High Schools period 01 for traditional
    schedule and periods 01 or 02 for block schedules

65
Attendance Services FTE Simulation Period
  • THE SCHOOLS MUST REQUEST FTE SIMULATION REPORT
    ON-LINE BEFORE DECO IS CREATED.
  • Review Teachers Classroom Roster for accurate
    membership reporting
  • PF3-Student Information Screen,
  • PF1 Student Course Schedule Screen.
  • Review Error Message Reports and make necessary
    corrections.

66
Attendance Services FTE Simulation Period -
continued
  • Share Special Program Roster (ESE, ESOL,
    Vocational, Etc. ETC.) with appropriate personnel
    to ensure accurate reporting of
  • ESE/ESOL Hours
  • PF1, PF4, J Screen
  • Exceptionality Codes
  • PF17 MATRIX
  • (Domain Rating)
  • PF17
  • Schedules, Etc.
  • PF1

67
Attendance Services FTE Simulation Period -
continued
  • Elementary Schools - On the Student Information
    Screen (PF3) the TEACHERS EMPLOYEE NUMBER and
    the ROOM NUMBER must be listed or FTE WILL NOT
    BE EARNED.
  • Secondary Schools On the Course Record Screen
    (PF1) the TEACHR EMPLOYEE NUMBER and the ROOM
    NUMBER must be listed or FTE WILL NOT BE EARNED.
  • Elementary Schools- Check TOTAL MINUTES in ISIS
    (PF18). Information will not be created
    automatically for ESE Pre-K and part-time
    students (Status R).

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Department of Food and NutritionInformation
  • Miami-Dade County Public Schools
  • Department of Food and Nutrition
  • 7042 West Flagler Street
  • Miami, Florida 33144-2703
  • (786) 275-0400
  • Fax (786) 275-0841

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Department ofFood and Nutrition
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Department ofFood and Nutrition
Reimbursement
Rates Free - 2.49
Reduced - 2.09
Paid - .25
Reduced
Free
Paid
Breakdown of Lunches by Eligibility
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Department ofFood and Nutrition
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Department ofFood and Nutrition
  • School Responsibilities
  • The school principal or administrative designee
    is responsible.
  • All applications must be checked for accuracy and
    completeness prior to forwarding to the
    Department of Food and Nutrition.
  • Incomplete application (missing signatures, etc.)
    cannot be processed and will be sent back to the
    school -delaying meal benefit approvals.
  • Parents may apply on-line via the Parent Portal.

74
Department ofFood and Nutrition
  • Application Inquiries
  • Parents should direct meal application and
    benefit inquiries to their childs school.
  • Schools should call the FAST Center at (786)
    275-0400 (Option 1) regarding any meal
    application concerns or discrepancies.
  • Meal applications are confidential, and treated
    as such.

75
Department ofFood and Nutrition
  • Student Negative Account Charges
  • Every Thursday school cafeteria managers print
    letters to send home that indicate a negative
    balance.
  • The letters are brought the Principals office
    for distribution.
  • Every effort should be made to collect this money
    from the parents.
  • Schools should not let students run a negative
    balance.
  • Administrative Approval - Principals may
    complete a lunch application for a student where
    the household is unable or unwilling to do so.
  • Parents/guardians are able to complete
    Free/Reduced meal applications via the Parent
    Portal.
  • On-line prepayment program using Parent Account
    Management System (PAMS Lunchroom) available to
    all parents, www.paypams.com

76
Department ofFood and Nutrition
  • Important Food Service Audit Issues
  • Menu and Production Records - complete and
    accurate
  • Equipment and Food Temperature Records -
    complete and accurate
  • Two (2) satisfactory Health Inspection Reports
    annually (Federal requirement)
  • Offer vs. Serve No pre-plating of meals!
  • Meal Accountability at Point of Service (student
    account numbers, etc.)
  • Manager must perform WAN connection procedure
    every afternoon and morning for ISIS updates.
  • Cash Control accuracy per Food and Nutrition
    procedures

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Department ofFood and Nutrition
  • Health Inspections
  • District Policy requires a school administrator
    accompany Miami Dade County Health Inspectors
    during inspections
  • Food Service Managers and Satellite Assistants
    have been instructed to review with the Principal
    or their Administrative Designee all corrective
    actions required as a result of the Health
    Inspection Report.
  • Principals shall immediately fax unsatisfactory
    Health Department Inspection reports to the
    Division of Safety and Emergency Management at
    305-995-4924.

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Department ofFood and Nutrition
  • Health Inspections
  • Miami-Dade County Health Department inspections,
    have cited evidence of vermin in storage areas
    beneath the cafetorium stage and in storage
    closets around the stage at various schools.
  • These areas will be inspected by the Health
    Department, therefore it is imperative they be
    maintained in a clean and sanitary condition at
    all times (stages used for storage are ideal for
    harboring pests).
  • Principals should inspect cafeteria/cafetorium
    storage areas, dispose of any materials that may
    harbor pests and thoroughly clean those areas.

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Department ofFood and Nutrition
  • Health Inspections
  • Under-stage storage must be eliminated altogether
    to facilitate cleaning and inspection by school
    personnel.
  • If any openings or other potential pest entry
    points are observed, they must be immediately
    reported to your Regional Maintenance Center
    Dade.
  • All cafeterias and kitchens are under contract
    for pest control services. If pests are observed
    contact Mr. Tom Holmberg, Supervisor, Food and
    Nutrition at 786-275-0400.
  • Please be reminded that all areas of your school
    are subject to unannounced inspection by District
    and Health Department inspectors at any time.

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Department ofFood and Nutrition
  • Tour Food Service Area
  • Start at the back door and inspect all areas
    thoroughly include the following areas
  • Structural and Equipment Repairs door sweeps,
    screens, walls, plaster, paint, etc. Steamers,
    ovens, etc
  • Sanitation Concerns - A detailed cleaning
    schedule has been provided to all Food Service
    Managers and Satellite Assistants
  • Please note that water, food and clutter provide
    ideal conditions for pests. Food Service Staff
    must clean, dry and organize all areas in the
    kitchen prior to closing each day. Please make
    sure your facility is left in a clean and
    well-organized manner every day.

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Sound Financial Management Organizational Tips
  • Majority of exceptions are linked to Financial
    Management
  • The Second most common deal with payroll
  • Vigilant monitoring is a key component to
    ensuring that exceptions are prevented

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Sound Financial Management Organizational
TipsSchool Audits
  • Data Security
  • Review the Authorized Applications for
    Employees by Locations Report on a quarterly
    basis, sign and date first page of report once
    reviewed, and maintain report on file for audit
  • Property Audits
  • Periodically, conduct pre-audit inventories to
    monitor physical inventory of property items
    with an individual cost of 1,000 or more

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Sound Financial Management Organizational
TipsPayroll
  • Prepare individual payroll folders
  • Label by pay period for the entire fiscal year
  • Upon completion of a payroll
  • File all payroll documents
  • Daily attendance sheet/final rosters on one side
  • Leave cards, payroll check recaps on the other
  • side
  • This will facilitate the process when it is
    necessary to research payroll records and the
    auditors will love it.

85
Sound Financial Management Organizational
TipsPayroll - continued
  • Process employee terminations/resignations
  • Immediately
  • Enter into the Personnel system the last day the
    employee physically worked
  • Identify employees on the daily attendance sheet
    to avoid overpayments
  • Do not report vacation and sick leave extend
    benefits paid by the board, sick and vacation as
    this will leave will continue to accrue and
    possibility of an overpayment for
    holidays/recess..

86
Sound Financial Management Organizational
TipsInternal Funds
  • Keep separate folders for each
  • Internal Fund activity (i.e., School
  • Pictures 2007-08, Yearbook 2007-08,
  • Fundraisers 2007-08, etc.)
  • with all appropriate documentation.

87
Sound Financial Management Organizational Tips
Community Education and Before/After School
Programs
  • When utilizing Child Development Services to
  • subsidize parent fees in your Before and After
  • School Program
  • Each month between the 20th and the 25th, always
    confirm that you have received the CDS Final
    Reimbursement Report so that you can verify that
    CDS has correctly processed your CDS Attendance
    Roster for reimbursement.
  • Because payroll occurs Bi-weekly, it is
    recommended that at a minimum, the salary
    equivalent of two pay periods is always
    maintained in your budget (6500).

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Sound Financial Management Organizational
TipsPurchasing Card Office
  • DO NOT split orders for the same vendor which
    exceeds the
  • maximum daily transaction limit
  • DO NOT pay sales tax or late fees.
  • Read the list of unauthorized expenditures in
    the purchasing
  • credit card policy and procedures manual.
  • Keep a record of each purchase total to avoid
    exceeding your
  • assigned monthly credit limit.
  • Keep your credit card in a secure place.
  • Notify our office if the card is lost or stolen,
  • or if you transfer to another location.

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Sound Financial Management Organizational Tips
Attendance Services
  • Maintain FTE reports all surveys in a
  • designated FTE box
  • Include the signed School Funding Certification
  • Verification of FTE earned
  • Attendance Bulletins and parent notes should
  • be included.
  • Ensure that all supportive documentations for
    FTE compliance are completed accurately and
    available for review (IEPs, EPs, OJT, ESOL,
    teacher certification, etc.)

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MONEY MATTERS SUPPORT PROGRAMSchool Operations
Session 1Mini-Project
As part of this course, please complete the brief
survey for this session. Cut and paste the link
below. https//mail.dadeschools.net/exchweb/bin/r
edir.asp?URLhttp//schooloperations.dadeschools.n
et/survey/mmsp.htm
  • Please fax your sign in sheets to
    305-995-2009 if you viewed as a group at one
    location, immediately after this presentation.
  • Have an audit-free year !
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