Title: MiamiDade County Public Schools School Operations
1Miami-Dade County Public SchoolsSchool Operations
- Webcast Presentation
- MONEY MATTERS
- SUPPORT PROGRAM
- Session IV
- January 30, 2008
2MIAMI-DADE COUNTY PUBLIC SCHOOLS SCHOOL OPERATIONS
Money Matters Support Program Agenda
Session IV January 30, 2008
Welcome/Opening Remarks
Mr. Freddie Woodson, Associate
Superintendent
School Operations Property Audits
Mr. Dario
Rosendo, Audit Supervisor II, Property Audits
Office
of Management and Compliance Audits Internal
Funds
Ms. Dossy Lewin,
Business Manager
Internal Fund Accounting Adult Vocational
Mr. Robert Fernandez, School
Accounting Resource Specialist
Adult Vocational Education Attendance Services
Ms.
Betsy Nadal-McCray, FTE Support Specialist
Attendance Services Title I Program
Mr. Eduardo E. Darde, Budget
Director Title I Program Grants
Ms. Meyme Falcone,
Director II Finance
Office of Intergovernmental
Affairs and Grants Administration Sound
Financial Management Tips
Ms. Cynthia Gracia, Administrative Director
Closing Remarks
School Operations
3School Audits Division Contact Information
Maria T. Gonzalez, CPA Assistant Chief Auditor,
School Audits Division
- Mr. Allen M. Vann, CPA
- Chief Auditor
- avann_at_dadeschools.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
- Mr. Dario Rosendo, CPA
- Supervisor II, Property Audits
- drosendo_at_dadeschools.net
4(No Transcript)
5Office of Management and Compliance
AuditsGeneral Policy
- RULES OF THE AUDITOR GENERAL STATE OF FLORIDA
CHAPTER 10.400 - Acquisition, accountability and disposal of all
tangible personal property. - Costing 1,000 dollars or more.
- Normal expected life, 1 year or more.
6Office of Management and Compliance
AuditsProperty Inventory Audits
- Conducted yearly at every school by the Office of
Management and Compliance Audits. - Physical inventories reconciled to property
accounting records. - Results tabulated and reported to school
administration. - School principals designated as accountable
officers or custodians of property.
7Office of Management and Compliance Audits
Identification Of Property
- Items costing 1,000 or more must be marked.
- Marking (tagging) is done by Stores and Mail
Distribution personnel. - A Property Control number is assigned to every
item.
8Office of Management and Compliance AuditsItems
Purchased From Internal Funds Or Donated
- If the cost or value is 1,000 or more it must be
reported on the Incoming Controlled Equipment
Form FM-1669. - Forms must be submitted to the Property
Accounting Department, Office of The Controller.
9Office of Management and Compliance Audits
Disposition And Transferring Of Property
- Must be documented in an Outgoing Controlled
Equipment Form FM 1670. - Obsolete property must be sent to the Richards
Warehouse, Stores and Mail Distribution
Department.
10Office of Management and Compliance Audits
Property Losses From Theft, Vandalism Or Fire
- MIAMI DADE SCHOOL POLICE must be notified by
telephone immediately in each instance. - A Plant Security Report Form FM-0366 is to be
completed and filed with M-DSPD within 24 hours
of the telephone report. - Retain a copy of Plant Security Reports and
present them to auditor upon his/her visit.
11Office of Management and Compliance
AuditsProperty Inventory Thresholds
- Threshold for unlocated property 0.33 of your
locations total inventory cost at the time of
the property inventory taking process. - Example
- Total inventory cost 500,000
- Threshold 500,000 x 0.0033 1,650
- In this example, total property with an aggregate
cost above 1,650 not located during the
inventory is considered unlocated and reported
in the audit report.
12Office of Management and Compliance Audits
Deadline For Locating Property
- Schools are given grace period to investigate
unlocated losses reported on official property
memo. - Grace period 10 working days after official
memorandum is received by school location. - Follow-up visit to review items located may be
required.
13Office of Management and Compliance Audits
Audit Findings In Property Management
- Significant property losses will require formal
(written) response from the principal (s)
delineating corrective measures for safeguarding
assets. - Significant number of items reported through
Plant Security Report process may also require
written response from principal-- These may be
indicative of bigger, yet undiscovered problems!
14Internal Fund Accounting Department Information
- When In Doubt Call
- 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
-
15 Internal Fund AccountingSnack Vending
- All contracts for snack vending machines are now
being negotiated and signed through the district. - Each school will receive their commission checks
from the district. - The commissions received will be a set amount per
machine, regardless of the monthly sales.
16Internal Fund AccountingSnack Vending
(continued)
- For snack machines sponsored by the school
- Deposit commission checks into 5008-0823
- Transfer to Special Purpose Account
- 25 for secondary school
- 100 for elementary schools
- For snack machines sponsored by the
Faculty/Sunshine Club - Deposit commission checks into 5004-0551
- Issue a check for the same amount deposited to
the Faculty/Sunshine Club - (Weekly Briefing ID 2868)
17Internal Fund AccountingDonations
- What to do when you receive a donation
- All donations must be accompanied by a donation
letter. - The original donation letters are kept in a
donation folder - for each school year.
- Where to deposit donations
- 5003-Class/Club Account If the donation is to
be used by a specific class or club. - 5004-Donation Trust Accounts If the donation is
for a specific purpose (i.e., beautification,
technology).
18Internal Fund AccountingDonations (continued)
- Where to deposit donations
- 5008-0812 General Donations Washington Mutual,
Target, or similar approved community based
programs or donations received without
accompanying letters. - 5004-0458 Special Purpose donations can only be
deposited in the Principals Special Purpose
Account if the letter specifies Special Purpose
Account. - Remember, At the Principals Discretion does
not mean Special Purpose Account. -
19Internal Fund AccountingDonations (continued)
- Approval for donations
- Cash donations of 15,000 or greater must be
routed to the Region Center to be presented as a
School Board agenda item for approval. - (School Board Rule 6Gx13-3B-1.111)
20Internal Fund Accounting Donations (continued)
- For remaining balances when purpose has been met
- Attempts should be made to contact the donors and
obtain additional written instructions on how to
use the remaining funds. - When the donors do not respond or cannot be
contacted, the remaining funds may be transferred
to the General Miscellaneous function upon
approval from the principal.
21Internal Fund Accounting Donations (continued)
- Per School Board Rule 6Gx13-1C-1.10
-
- No student, school organization, or member of the
school staff may solicit funds in the name of the
school from the public for any purpose without
prior approval of the school principal and the
region superintendent or his/her designee.
22Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
Contact Information
- Mr. Robert Fernandez
- School Accounting Resource Specialist
- (305) 995-1827
- (305) 523-0561 (Fax)
- rsfernandez_at_dadeschools.net
- Mr. Marcus Dïorot
- School Accounting Resource Specialist
- (305) 995-3072
- (305) 523-0561 (Fax)
- mdiorot_at_dadeschools.net
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23Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
- Successful bookstore operations rely on
- Accountability
- Inventory
- Profitability
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24Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
- Accountability
- Review uncollected agency billings
- Send invoices to agencies on a timely manner for
billing. - Send second or third notices to agencies with
outstanding payment for more than 30 days from
invoice date. - Post all bookstore related J/V transfers
- i.e. fund 9, scholarship/donation payments and
annual profits.
25Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
- Inventory
- Inventory all items sold in the bookstore
- Use inventory/operating report FM-4067
- Attach cash register PLU Report
- Mark up all items by 20 from wholesale cost
- Include shipping cost prior to 20 mark up
- Sales tax
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26Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
- Profitability
- Ideal profit for the fiscal year is 16.7.
- This number can slightly fluctuate up or down
according to number of Fund-9 transactions and
other factors. - Total or partial gross profit from sales may be
transferred into your special purpose account, or
left in the bookstore account. - These transactions should be made after the close
of the fiscal year.
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27Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
- Summary
- Ensure that all transactions are properly
documented for the entire fiscal year. Copies of
the following documents should be available in
the bookstore - Recap of collections with MSAF receipt (copies)
- Check requisitions with invoices (copies)
- Internal Fund POs
- Authorization for Charge (FM-4013) for all agency
text books on file - All relevant agency billing documents
- Documentation of Obsolete Books (FM-4012)
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28Attendance ServicesContact Information
- Ms. Mary Lee Snipes
- Administrative Director
- Ms. Yvette Senior-Stewart, Coordinator
- (305) 883-5323
- FTE SUPPORT SPECIALISTS
- (305) 883-5648
- Cynthia Johnson ext. 2406 -
cjohnson_at_dadeschools.net - Pamela Sturrup ext. 2405- psturrup_at_dadeschools
.net - Betsy Nadal-McCray ext. 2402-
bnadal_at_dadeschools.net - Mariana Vega ext. 2401- mvega_at_dadeschools.net
- http//attendanceservices.dadeschools.net/fte.as
p
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29Attendance ServicesFTE Survey Dates
SURVEY 2 October 8 - 12, 2007 SURVEY 3
February 4 - 8, 2008 SURVEY 4 June 9
13, 2008
HOT
- 2007-08 FTE AUDIT YEAR
- Schools will be randomly selected by the
Office of - the Auditor General.
- The State will audit records for 2007- 08
school year. - The Auditors will visit the school during the
2008- 09 - school year.
http//attendanceservices.dadeschools.net/fte.asp
30Attendance ServicesOverview of State FTE Audit
Findings
- Attendance
- Missing student attendance records.
- Student did not meet attendance eligibility
(i.e., DNE) - but funded for FTE.
- ESE
- Documents Missing
- (IEP/EP, Notification of meetings form, Matrix
of service form) - Documents Incomplete
- (Missing Signatures, Dates,
Information) - Student Reported In A Wrong FTE Line Of
Service - (111, 112, 113, 254, 255)
- Matrix Of Service form incomplete, missing
or added - wrong.
31Attendance ServicesOverview of State FTE Audit
Findings
- ESOL
- Documents Missing
- (Home Language Survey Form,
Notification Letter to - Parents, LEP folder)
- Documents Incomplete
- (Missing dates, signatures, Test
scores, LEP committee - information
32Attendance ServicesOverview of State FTE Audit
Findings
- Vocational
- On the job training cards (OJT/TIME CARDS)
missing or incomplete - Student not employed by February FTE Survey (3)
must be rescheduled into another subject and out
of the OJT program - No job search log available for those seeking
employment - Teacher Certification
- Waivers must be approved prior to the last FTE
survey week - Copy of teachers certification and therapists
licenses must be available at the school site
33Attendance ServicesFTE On-Line
- ACCURATE REPORTING TO ENSURE MAXIMUM STUDENT
FUNDING -
- Request FTE Simulations reports on-line before
DECO is created - and distribute among appropriate school
personnel - Update ISIS on daily basis
- FTE documents accessible on the internet
- 2007-08 / SURVEY 3 FTE Calendar
- Verification of Earned FTE
- Basic FTE-1
- DECO Amendment Forms
- Full-Time Equivalent (FTE) Procedures PK-12
Handbook -
- http//attendanceservices.dadeschools.net/f
te.asp
34Attendance Services Reminders
- The Daily Reason Code (DRC) is the Official Daily
School Attendance taken from the gradebook. - Attendance must be taken at the beginning of the
day. - Run the Attendance Upload utility from website.
- (Once per school day only)
- https//gradebook.dadeschools.net/DadeRIS/Login.as
px - a. Elementary schools will upload no later than
10 am - b. K-8 Centers and middle schools will upload no
later than 11 am - c. Senior high schools will upload no later than
12 noon - The safeguard is if you miss your designated
time you will be picked up on the next upload.
35Attendance Services Reminders
-
- Please note that the Official Daily School
Attendance (ODSA) - in the Electronic Gradebook and the Attendance
in ISIS (PF7) - must match.
36Title I ProgramContact Information
- Dr. Magaly C. Abrahante
- Assistant Superintendent
- 305-995-1253
- magalycabrahante_at_dadeschools.net
- Dr. Sharrie R. Dean
- District Director
- 305-995-1713
- sharrierdean_at_dadeschools.net
-
- Mr. Eduardo E. Darde
- Budget Director
- 305-995-1705
- eduardoedarde_at_dadeschools.net
-
37Title I ProgramOverview of Main Topics
- Budget Allocation
- Supplement Not Supplant
- Planning
- Personnel
- Purchase Requisitions
- Timelines
- Title I Audit
- Parental Involvement
38Title I Program Budget Allocation 2007-08
- All schools (regardless of grade-span) were
funded in rank order from 100 - 75 Free and
Reduced Price Lunch (FRL) - Schools below 75 FRL were funded in rank order
by grade-span grouping (elementary, middle,
combination, high school) with the following
cut-offs for funding - 1. Elementary 62.11
- 2. Middle 63.41
- 3. Combination 53.05
- 4. High School 47.7
39Title I ProgramSchoolwide Program
- School Title I allocation and Supplement, Not
Supplant - Title I Program numbers change annually (Current
Number 4414) - Must fill local PACS (Program 6010 6020 and
6030) first before Title I funded PACS - Title I Reading Coaches Program 4415 (District
10 Professional Development set-aside).
40Title I ProgramSchoolwide Program (Continued)
- Parental Involvement (at least 1 of schools
Title I allocation) - Planning (Alignment to School Improvement Plan)
v. Budget and Expenditure Transfers - Title I funds used for direct improvement of
student achievement of Reading/Language Arts,
Math and Science - No coffee cups, water bottles,
food, etc.
NEW !
41Title I ProgramSchoolwide Program Procurement
Document Flow
Requisition
Check to Vendor
Receipt of goods
Purchase Order
42Title I ProgramSchoolwide Program Budget
Timelines
- All expenditure requisitions for objects
5510-5692 must be entered by 430 PM, February
15, 2008 - All goods must be received on-line by June 9,
2008, -
- Schools receiving goods online after June 9, 2008
will be responsible for payment of such goods
from the following years school Title I budget
allocation.
NEW !
43Title I ProgramPurchase Requisitions
- Technology
- Permanent fixtures to building are not
authorized Examples Network Wiring - Electrical Wiring
- Contracts
- Purchase Order and Agreement Form for Contracted
Services forms must be routed - Two complete Agreement Form for Contracted
Services forms with original signatures are
required - Six weeks minimum for processing
- Board approval required for contracts exceeding
25,000
44Title I ProgramTitle I Audit
- Title I Budget Allocation
- Non-payroll related expenditures
- Payroll related expenditures
- Parental and Community Involvement
- Property
- Professional Development
45Intergovernmental Affairs and Grants
Administration Contact Information
- Ms. Iraida Mendez-Cartaya, Administrative
Director - IMendez_at_dadeschools.net 305 995 1497
- Ms. Alyce Neji, District Director
- ANeji_at_dadeschools.net 305 995 1703
- Ms. Meyme Falcone, Director
- MFalcone_at_dadeschools.net 305 995 1516
- Ms. Lisa Martinez, Director
- LMMartinez_at_dadeschools.net 305 995 1426
- Ms. Melissa Latus, Supervisor
- MLatus_at_dadeschools.net 305 995 1703
- Ms. Mary Linda Ramos, Supervisor
- MLRamos_at_dadeschools.net 305 995 1426
46Intergovernmental Affairs and Grants
Administration Responsibilities of Grant
Recipients
- Grant recipients ARE RESPONSIBLE for knowing and
conforming to - All federal and state legislation, regulations,
terms and conditions pertaining to the grant - The objectives, activities, outcomes, evaluation
plan, and budget specified in the project
proposal - The program and financial reporting requirements
of the funding agency - The policies, procedures, regulations, and
by-laws of the School Board of Miami-Dade County,
Florida and - The provisions of all current union contracts in
force in M-DCPS.
47Intergovernmental Affairs and Grants
Administration OfficeGrants Financial Data Access
- Program Report FR-03 (Monthly)
- The FR-03 is available upon request from Grants
Administration Office. The report displays the
complete budget and the status of you project
funds on the date it was compiled. Please contact
the Grants Administration Office to address
questions that you might have regarding your
grant budget. - Cliff Report (Weekly)
- This report is available weekly in electronic or
paper version. Because this is a download from
MSAF, the project manager can obtain the Cliff
Report by contacting Grants Administration
Office. A current Cliff Report is posted to the
website. - http//gafla.dadeschools.net/grants/Cliff20Report
.htm
48Intergovernmental Affairs andGrants
Administration Grants Financial Data Access
- Financial Projections
- Financial projections are prepared each month by
the Grants Administration Office for every
program. In addition to including all actual
expenditures and pending purchases, the
projection includes expected salary expenditures
for the grant period based on current employees.
This is a great tool to assist in planning how to
optimize your project resources.
49Intergovernmental Affairs andGrants
Administration Grants101
- Important Tips on Grant Fund Spending
- Expenditures for alcohol are expressly prohibited
under grant and School Board policy. - When in doubt as to the propriety of the
expenditure, consult Grants Administration for
further guidance. - When travel is allowed under grant parameters,
the consequential meals and lodging expenditures
incurred during the approved out-of-county travel
to conferences and workshops must comport to the
limits and travel guidelines. -
50Sound Financial Management TipsOffice of
Management Compliance Audits Division
- Become familiar with your schools property
inventory (location of items, cost, etc) and make
staff aware of the importance of safeguarding
assets. - Assign an individual to be responsible for
inventory matters - at your school.
- Conduct periodic pre-audits of your property
inventory and identify weak control areas
that need strengthening. - Report losses in Plant Security Reports upon
discovery. - Keep files of Incoming and Outgoing Control
Equipment. - Keep pertinent files available for auditor.
-
-
51Sound Financial Management TipsSchool Operation
Adult/Vocational Programs
- Inventory should be performed by two people, one
administrator and one clerical the last Friday of
every month. - Re-check prices assigned in cash register to
accurately reflect the 20 mark up and
outstanding agency billings during off peak
periods. - Cross train employees on bookstore operations and
all financial operations, always have a backup
plan.
52Sound Financial Management Tips
Intergovernmental Affairs and Grants
Administration
- Important Tips on Grant Fund Spending
-
- Spend monies judiciously.
- Providers of Professional Development do not have
to be solely dependent on in-house or district
staff. - Event Planners/activity organizers traditionally
do not provide Professional Development and
should not be engaged in the handling of these
activities. -
-
53Sound Financial Management Tips Intergovernmental
Affairs and Grants Administration
- Important Tips on Grant Fund Spending
- Any contract over 25,000 must be Board approved
before contracting any services. Any contract
over 25,000 that is executed without following
appropriate channels is considered an
unauthorized purchase. -
- Caution
- In cases of unauthorized expenditures being
incurred, the resulting payment may become the
sole responsibility of the administrator
approving the expenditure, and may prove a
catalyst for administrative disciplinary action.
54Money Matters Support ProgramSchool Operations
Session IV
Please if you viewed as a group at one location,
immediately after this presentation, fax your
sign in sheets to 305-995-2009
- Have an audit-free year !