MiamiDade County Public Schools School Operations

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Miami-Dade County Public SchoolsSchool Operations

• Webcast Presentation
• MONEY MATTERS
• SUPPORT PROGRAM
• Session III
• November 28, 2007

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MIAMI-DADE COUNTY PUBLIC SCHOOLS SCHOOL OPERATIONS
Money Matters Support Program Agenda
November 28, 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. Odalis Garces, Executive Director



Payroll Department Internal Funds

Mr. Angel Gonzalez, Business
Manager

Internal Fund
Accounting P-Card
Ms. Nancy Fowles,
Director I Cost and Business Services
Office of Controller Early Childhood/VPK

Ms. Nancy Sapiro, District Supervisor
Division of Early Childhood Sound Financial
Management Tips
Ms. Cynthia Gracia, Administrative Director
Closing Remarks

School Operations
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School Audits Division Contact Information
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

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Payroll DepartmentContact Information

• 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
• Odalis Garces, Executive Director
• Phone Number 305 995 2301
• E-mail Ogarces_at_dadeschools.net

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Payroll Department Probationary Employees

• Pay codes X and Y are full-time hourly
  probationary employees
• Their time is reported hourly
• They have no paid leave time (sick, personal,
  vacation)
• They are entitled to the following holidays
• ? Labor Day ? Martin Luther King Day ?
  Veterans Day ? Presidents Day
• ? Thanksgiving Day (only) ? Memorial Day
• ? Independence Day (pay code Y only)

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Payroll Department Part-time and Hourly
Employees

• Break
• 15 minute break For every four (4) hours worked,
  the employee is entitled to a paid 15-minute
  break.
• Lunch
• 30-60 minute lunch break If the employee works
  more than five (5) hours, they are entitled to a
  non-paid 30 or 60 minute lunch break, in addition
  to the paid 15 minute break. If a lunch break is
  taken, it must be clearly indicated on the Daily
  Attendance Sheet. If an employee does not want to
  take a lunch break, they are not required to do
  so, with the approval of the administrator.

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Payroll DepartmentTemporary Instructors
(Emergency Substitutes ONLY)

• Substituting for ESE Teachers
• Entitled to additional 17 a full day
• On PARS must enter absent employee number or the
  Open PAC
• All Emergency Substitutes at the following
  locations are entitled to the additional 17
• 2861, 7254, 7631, 8017, 8101, 8119, 8141
• Charges to program 9764 (Open PAC)
• The Budget Department will monitor charges

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Payroll DepartmentTemporary Instructors
(Emergency Substitutes ONLY)

• Payroll reporting for Teachers physically at the
  work location requiring a substitute - report
  the teacher as Temporary Duty and complete a
  corresponding leave card
• Payroll reporting for Emergency Substitutes
  covering for several teachers

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Payroll DepartmentPay Checks

• The Payroll Check Recap must be signed upon
  distribution of each pay check (full signature)
• Make every attempt to locate the employee
• Never maintain a pay check past the next
  scheduled pay date
• Return undistributed checks to Treasury
  Management with a memo of explanation.
• Treasury Management, SBAB, Room 615

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Payroll DepartmentDirect Deposit

• Encourage Direct Deposit
• Once paycheck is deposited funds are available
  immediately
• Less responsibility placed on the worksite to
  properly distribute paychecks
• No hassles in coordinating the distribution of
  paychecks during recess periods
• To sign up call the following numbers
• For Credit Union [phone]
• For other Financial Institutions [phone]
  or follow the link to FM-4679
• http//forms.dadeschools.net/webpdf/4679.pd
  f

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Payroll Department Reminder Early Payroll
Approvals

• Pay Period 11/30 12/13 is due on 12/12
  Wednesday two (2) days early due to Winter
  Recess.
• Pay Period 12/14 12/27 is due on 12/19
  Wednesday seven (7) days early due to Winter
  Recess.
• Since the payrolls are due prior to end of pay
  period,
• follow anticipated payroll procedures.
• See Octobers Money Matters Presentation.

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Internal 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

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Internal Fund Accounting Prior Audit
Exceptions/Discussion

• Review the Internal Fund audit from the previous
  year for exceptions or discussion items.
• Additionally, go over any verbal discussions from
  the prior years Exit Conference.
• Remember the previous years discussion items
  become the next years audit exceptions.

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Internal Fund Accounting Missing Required
Documentation for Check (Voucher) Requisition

• Check (voucher) requisition (FM-0992) must
  include
• http//forms.dadeschools.net/webpdf/0992.pdf
• Original invoice stamped Goods Received and
  signed by the person placing or retaining the
  custody of the merchandise.
• Packing slips, faxed invoices or monthly
  statements are not allowed.
• All checks must be signed by two (2) authorized
  signers, one clerical and one administrator.
  Checks made payable to an employee who is an
  authorized signer on the account must be signed
  by authorized signers other than himself/herself.

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Internal Fund Accounting Missing Required
Documentation for Check (Voucher) Requisition

• Internal Fund Purchase Order (FM-1012) is
  required for all purchases costing 100 or more
  before an order/purchase is placed.
• http//forms.dadeschools.net/webpdf/1012.pdf
• Payments to vendors must be made within 30 days
  and all applicable discounts for prompt payments
  must be taken.

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Internal Fund Accounting Required Documentation
for Deposits

• At a minimum, a Recap of Collections (FM-1004)
  must be used to support all monies collected.
• http//forms.dadeschools.net/webpdf/1004.pdf
• Collections of less than 15.00 can be documented
  by the tally of student signatures on the Recap
  of Collection.
• Collections of 15.00 or more (when no
  merchandise is received) must also be supported
  by
• Teachers Receipt Book (FM-0976)
• Approved pre-numbered vendor receipts (i.e. used
  for student picture sales)

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Internal Fund Accounting Required Documentation
for Deposits

• Pre-sales always require receipts regardless of
  the individual amounts collected.
• Yearbook Receipts, Centralized Fee Receipts, or
  Material Tickets (when applicable).
• Erasures Or Alterations On Receipts Are Not
  Allowed
• Photocopies Of Tickets Or In-house Computer
  Generated Tickets Are Not Allowed

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Internal Fund Accounting Late Remittances of
Collections to the Treasurer

• Regardless of the amount, monies collected must
  be submitted to the school treasurer or back-up
  designee on the SAME DAY COLLECTED.
• All money collected must be submitted IN THE SAME
  FORM AS COLLECTED.

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Internal Fund Accounting Late Deposits by the
School Treasurer

• A deposit must be made everyday that accumulated
  money received exceeds 150.00. The deposit shall
  include all money on hand at the time the deposit
  is prepared.
• All money must be deposited on Friday, regardless
  of the total amount receipted.

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Internal Fund Accounting Late Deposits by the
School Treasurer

• If money is received after the treasurer and/or
  designee has gone for the day
• It is the COLLECTORS RESPONSIBILITY to submit
  funds t an authorized school employee for
  safekeeping.
• Funds collected must be verified by at least two
  (2) designated persons, authorized by the
  principal, and placed in a safe or other secure
  area to be deposited the next business day.

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Internal Fund Accounting Checkbook Balance

• A running checkbook balance must be maintained.
• The principal is responsible for monitoring that
  the checkbook is kept up-to-date with an accurate
  balance.
• Excess cash in the checking account must be
  invested in an approved bank (Savings, CD, or
  MDCPS Money Market).

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Internal Fund Accounting Picture Bids

• Must be solicited from at least three (3)
  photographers.
• Evidence of this solicitation must be documented
  (i.e. Certified Mail Return Receipt Requested)
  for audit purposes.
• If lowest bid is not accepted, a written
  explanation signed by the principal must be
  submitted to Region Center Superintendent for
  approval and maintained for audit purposes.
• Must have principals signature on selected bid.

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Internal Fund Accounting Picture Bids

• Under special circumstances, schools can request
  authorization 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.
• Approval must be kept on file for audit purposes.

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Internal Fund Accounting Negative Balances in
Programs

• Review your Monthly Operating Statement for
  negative balances.
• Review your Available Balance Screen (05
  selection).
• Review your Year-to-Date reports (07 selection/09
  report YTD) for incorrect postings.

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Internal Fund Accounting Record interest earned

• All interest earned must be posted on a timely
  basis.
• Money Market (monthly)
• Bank Interest (monthly)
• CDS, Savings (quarterly)

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Purchasing Credit Card ProgramOffice of the
Controller Cost Business Services

• Department Staff
• Nancy Fowles, Director I
• [phone]
• nfowles_at_dadeschools.net
• Maria Perdomo, Manager III
• [phone]
• mperdomo_at_dadeschools.net
• Shelly Colón-Morgan, A.P. Sr. Specialist
• [phone]
• scolon-morgan_at_dadeschools.net

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Purchasing Credit Card ProgramCredit Card
Controls per location
Maximum Credit Card Monthly Spending Limit

• Elementary Schools 9,000
• Middle Schools 12,000
• Senior High Schools Adult Ctr. 15,000

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Purchasing Credit Card ProgramCredit Card
Controls
Maximum Limits Monthly Card Spending
Limit Transaction Limit Daily Spending
Limit Velocity Limit (charges per day)
Central Account (As allocated per location)
999.99 2,000.00 10
Individual Cards 1,000.00 300.00
500.00 3
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Purchasing Credit Card ProgramAuthorized
Expenditures

• The following is a sample list of items that can
  be purchased
• using the Purchasing Credit Card
• Office Supply Materials such as pens, pencils
  (not personalized), file folders, paper,
  non-decorative desk calendars and planners,
  storage devices for the computer like recordable
  CDs and the USB Jump Drive, etc.
• Educational Materials such as subscriptions to
  newspaper, magazines, textbooks (not state
  adopted books), art supplies, musical instruments
  (not to exceed the 999.99 purchasing rule), etc.

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Purchasing Credit Card ProgramAuthorized
Expenditures

• Office/Computer Equipment such as printer, fax
  machine, computer monitor and mouse. NO
  COMPUTERS ALLOWED
• If in doubt call our office at [phone] or
  [phone], or attend the credit card training
  workshop.

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Purchasing Credit Card ProgramCredit Card
Purchases

• Obtain item description and pricing from
  preferred vendor catalogs
• Complete Purchasing Credit Card
• Purchase Authorization Form (FM-5707)
• http//forms.dadeschools.net/webpdf/5707.pdf
• have it approved by cardholders or
• designee before the order is placed
• Fax vendor the form (FM-5707) as a record of the
  transaction and inform merchant you are using a
  credit card

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Purchasing Credit Card ProgramCredit Card
Purchases

• Retain all original receipts or invoices, pay no
  sales tax.
• Individual receiving the goods must sign the
  receipt documentation.
• NOTE All documents must be available for
  auditors.

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Purchasing Credit Card ProgramMonitoring Credit
Card Usage

• Please Read and 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)

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Purchasing Credit Card ProgramMonitoring Credit
Card Usage

• NO travel and 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

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Purchasing Credit Card ProgramRequisitions

• 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

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Purchasing Credit Card ProgramRequisitions

• Prepare a Purchase Requisition Work Sheet
  (FM-4255) http//forms.dadeschools.net/webpdf/4255
  .pdf
• Please see your location administrator for the
  proper account structure - our P-Card office does
  not have this information

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Purchasing Credit Card ProgramRequisitions

• 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 Payment
• for Statement XX/XX/XXXX

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Purchasing Credit Card ProgramRequisitions

• Vendor Number 2812733
• Account Structure
• Fund 0100, Object 5510,
• Center Location, Program, Function
• Last required approver 9151PC will display
  automatically when requisition is routed for
  approval

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Purchasing Credit Card ProgramMonthly
Reconciliation

• Forward your statement and completed monthly
  reconciliation worksheet 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

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Purchasing Credit Card ProgramMonthly
Reconciliation

• 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

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Purchasing Credit Card ProgramMiscellaneous

• 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
• Sales Tax pending credit needs to
• be disputed with the vendor not with
• Mellon Bank

• ?

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Purchasing Credit Card Program
IMPORTANT Notices

• You are encouraged to 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

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Purchasing Credit Card ProgramImportant Reminder
RECESS Time

• Things to keep in mind during the Recess Time
  Period
• WINTER RECESS
• The December statements will be received during
  the recess period. In this case, the December
  statements MUST be reconciled during the first
  week of the New Year and submitted to the
  Purchasing Credit Card office
• Mail all reconciliations to
• Location 9999
• Room 655

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Contact Information

• Clarence Jones, Jr., Ed. D., Assistant
  Superintendent
• Phone [phone]
• Email cjonesjr_at_dadeschools.net
• Nancy Sapiro, District Supervisor
• Phone [phone]
• Email nsapiro_at_dadeschools.net
• Michael Conte, Retired Administrator
• Phone [phone]
• Email mconte_at_dadeschools.net
• General Information 305-995-7632
• Fax [phone]

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Weekly Briefings
Information

• Weekly Briefing 2112
• Community Education Fee-Supported
  Prekindergarten Program Fall Registration
  2007-2008
• Weekly Briefing 2113
• Prekindergarten Programs in Title I Schools
• Fall Registration 2007-2008
• Weekly Briefing 3126
• Community Education Fee-Supported
  Prekindergarten Program
• Enrichment Program Fee Credit for Early Release
  Days

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Voluntary
Prekindergarten Program (VPK)

• VPK Program 830 a.m. - 1130 a.m.
• Students must be 4 years old on or before
  September 1st
• Students must reside in attendance area of the
  school
• Parents must present the VPK Program Child
  Eligibility and Enrollment Certificate (COE) for
  registration. School staff must complete
  sections III and IV then fax to division at
  305-995-7650. File original in childs
  cumulative folder.

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Voluntary
Prekindergarten Program (VPK)

• Parents must sign VPK Program Student Attendance
  and Parental Choice Certificate (Long Form) on a
  monthly basis. File by month in school office
  for state audit.
• These state forms must be completed for
  Prekindergarten SPED 4 year olds in consult and
  role model slots.
• Follow Student Attendance Reporting Procedures
  Grades PK-12 Handbook, 2007-2008
• http//ehandbooks.dadeschools.net/policies/89.pdf
  

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Voluntary
Prekindergarten Program (VPK)

• Prekindergarten Course Codes

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Title I Enrichment
Program

• 1130 a.m. 2 p.m. No additional fees.
• Prekindergarten students must pay separate fees
  for food services based on the childs
  free/reduced lunch status. Free/reduced lunch
  status is not a criteria for participation in the
  Prekindergarten program.
• Separate fees as determined by the service
  provider must be paid for before-school and
  after-school care.

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Community Education
Fee-Supported Enrichment Program

• 1130 a.m. 2 p.m.
• Prekindergarten students must pay separate fees
  for food services based on the childs
  free/reduced lunch status.
• Separate fees as determined by the service
  provider must be paid for before-school and
  after-school care.
• Fee for 2007-2008 school year is 12 per day/60
  per week
• Follow Bi-Weekly Payment Schedule

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Community Education
Fee-Supported Enrichment Program

• Failure to make payments prior to the first day
  of the bi-weekly service periods requires that
  the child(ren) be withdrawn from the Enrichment
  Program.
• When a child changes the participation in the
  enrichment program (drop/add), the Pre-K program
  code must be updated in ISIS.
• V 830 a.m. - 1130 a.m. X 830 a.m.
  200 p.m.
• Manual of Internal Accounting - procedures for
  receiving and receipting program fees
• Community School Procedures Manual School Board
  Rule
• 6Gx13- 6A-1.34 - procedures for maintaining
  fiscal records

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Community Education
Fee-Supported Enrichment Program

• Audit Documents
• It is necessary to retain the following records
  for audit purposes. Consult the General Records
  Schedule and Disposition guide from ITS to
  determine the length of time you must retain
  these records at your location.
• Registration and Calendar Cards (FM-3170)
• http//forms.dadeschools.net/webpdf/3170.pdf
• Bi-weekly Payment Schedules
• Financial Responsibility Form
• Teachers Receipt Book (BPI receipts)

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VPK/Prekindergarten Enrichment ProgramDivision
of Early Childhood Programs Community Education
Fee-Supported Enrichment Program

• Community Education Pre-K Cash Transmittal Report
  copies (FM-4935) Rev. (09-04) including copies of
  supportive data/deposit packages
• http//forms.dadeschools.net/webpdf/4935.pdf
• Letters from principal to parents regarding fee
  collections
• Community School Program Application for Refund
  
• (FM-2657) Rev. (05-01)
• http//forms.dadeschools.net/webpdf/2657.pdf
• Memoranda from district offices regarding fiscal
  procedures
• Other supporting documentation

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Sound Financial Management Tips
Gift-Giving and Recognition Of Students and
Staff During The Holiday Season Schools must
pay particular attention to Section IV, Chapter
14 of the Manual of Internal Fund Accounting and
Guideline 3.c. of the Purchasing Credit Card
Program Policies Manual. These manuals have
information related to gifts, awards and
incentives.  
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Sound Financial Management Tips

• Gifts
• Items given away as gifts should not exceed the
  individual nominal value of 25. If purchased
  through Internal Funds, these expenses should be
  posted to the Special Purpose account (not to the
  General Miscellaneous or any other General Fund
  account) (refer to School Board Rule 6Gx13-
  1C-1.08).
• Awards and Incentives
• Refer to School Board Rule 6Gx13- 3C-1.18 and the
  Manual of Internal Fund Accounting Section IV,
  Chapter 14. According to the rule, Prior Board
  approval is required for all monetary awards and
  non-monetary awards where the unit cost exceeds
  40. Non-monetary awards where the unit cost of
  the award does not exceed 40, may be awarded by
  the principal however, some restrictions may
  apply-refer to the Manual.

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Sound Financial Management Tips

• According to the Manual of Internal Fund
  Accounting, the purchase of gift certificates
  from high-end retail stores is not allowed while
  giving away tickets to movie theaters as gifts
  and incentives is not appropriate.
• Hospitality-related expenditures (i.e. purchases
  of food items and refreshments for staff-related
  activities) should be charged to the Special
  Purpose account, unless the school has received a
  donation earmarked for such specific purpose.

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Sound Financial Management Tips

• Special Purpose monies can be used to purchase
  admission tickets to district-related holiday
  luncheons/events however, the number of tickets
  purchased should not be excessive.
• Regarding P-Card purchases, refer to the list of
  unauthorized purchases. Items for decoration and
  beautification, as well as gifts and appreciation
  items cannot be purchased through the schools
  P-Card program.
• Avoid the suspension of your card and MSAF by
  submitting your monthly reconciliation timely
  (within 10 days of receipt)

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Sound Financial Management Tips

• NO teacher/employee incentive gifts are permitted
  unless its a trophy or plaque under 40.00
• NO cash or gift cards
• Closely monitor hourly employees lunch and break
  schedules
• Familiarize yourself with holiday eligibility
• Properly document the need for a substitute

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Sound Financial Management Tips

• Auditors highly recommend that each location
  maintain a credit card log to record all
  transaction to avoid over expenditures.
• This must be done monthly with your
  reconciliation.
• Items that must be included in the log are
• Date
• Vendor
• Total of Order
• Requestors Name

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Sound Financial Management Tips

• DO NOT split orders for the same vendor that
  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 Policies Procedures
  Manual.
• Keep a record of each purchase total to avoid
  exceeding your assigned monthly credit limit.

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Sound Financial Management Tips

• 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.
• Remember that the single transaction limit per
  vendor per day is 999.99.
• Remember to submit the monthly reconciliation
  10 days after receipt of the monthly statement
  from Mellon Bank.
• Monthly Limits per location
• Departments - 6,000 ? Middle 12,000
• Elementary - 9,000 ? Sr. High/Adult -
  15,000

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Sound Financial Management Tips

• Remember to
• Choose the correct Pre-K Course Code upon
  registration.
• Change the Pre-K Course Code accurately as
  needed.
• Register only those students with a valid
  Certificate of Eligibility (COE).
• Have parents sign VPK Program Student
  Attendance and Parental Choice Certificate (Long
  Form) monthly.
• Contact our division for support!

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Money Matters Support ProgramSchool Operations
Session III
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 !