MIAMIDADE COUNTY PUBLIC SCHOOLS SCHOOL OPERATIONS

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MIAMI-DADE COUNTY PUBLIC SCHOOLSSCHOOL OPERATIONS

• Webcast Presentation
• MONEY MATTERS
• SUPPORT PROGRAM
• Session I
• September 26, 2007

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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
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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
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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

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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

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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

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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

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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)

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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

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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.

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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.

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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

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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
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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

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Payroll Department

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

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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

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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

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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)

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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

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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

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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

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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

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Internal Fund Accounting

• School Pictures
• Yearbook
• Fundraising
• Allied Organization Fundraising/United Way

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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.

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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

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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

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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

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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

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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.

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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

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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

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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

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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

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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.

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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

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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.

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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.

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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.

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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.

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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.

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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

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Purchasing Credit Card ProgramCost Business
Services Office of the Controller
Cost Business Services
P-Card Department
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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

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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

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Purchasing Credit Card Program P-Credit Card
Controls
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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.

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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.

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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

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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

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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

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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

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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

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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.

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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

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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.

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Attendance ServicesContact Information

• Ms. Mary Lee Snipes, Administrative Director
• Ms. Yvette Senior-Stewart, Coordinator
• [phone]
• 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

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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.

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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

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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

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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

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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.

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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

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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.

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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

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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
• [phone]
• Fax [phone]

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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.

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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.

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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

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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

84
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.

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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..

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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.

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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 !