Accounting Procedures 09

COLORADO SPRINGS SCHOOL DISTRICT NO.
11
ACCOUNTING
PROCEDURES MANUAL
Revised October 2008
Find it on the web:

http://www.d11.org
Administration
Business Services
Fiscal Services
Manuals
Accounting Procedures Manual
Prepared by
Business Services Division
Department of Fiscal Services
TABLE OF CONTENTS
Fiscal Services Personnel and Telephone Numbers…………………………………..…………….. 2

For the New Administrative Assistant …………………………………………………………………. 3
Account Structure ……………………………..…………..........................………………………….… 4
Spending Accounts ……………………............................................……………………………....… 5
SSA Funds and Account Structure…......................................................…………………………… 7
Bank Deposits and Cash in Buildings……………………..…………………………………………… 10
SSA Receipts and Expenditures ………………..………….................………………………….…… 12
SSA Fundraisers ……….......…………...................................................…………………………… 13
Sales Tax Collections Requirements ......................................................………………………….. 14
Signature Authorization Record …………..............…………………………………………………… 15
Check Requests ………….................................................................................................…. 16
Employee Reimbursements…………………………………………………………………………….. 17
Mileage Reimbursements ….……………………………………………………….........................… 18
Consultant Agreements ………………..……………………………………………………………….. 19
School Checking Account ……………………………..……………………………………………….. 20
Petty Cash ………………...................………….........................................................................…. 21
Bad Check Collection Process .........………….......................................…………………………… 22
Purchase Orders – Vendor Payments......................................................................................…. 23
Special Pricing Vendor Agreements…......................................................................................…. 23
Journal Entry Corrections ………….................................................................…………………….. 24
Budget Transfers ………….............................................................................……………………… 25
Accounts Receivable Billing Procedures ………..……………………………………………………... 26
Capital/Fixed Assets ………..…………………………………………………………………………… 27
Appendix A: Guidelines for Appropriate Expenditures ............................................................…… 28
Appendix B: Chartields and Examples of Appropriate Expenditures ………………………………. 32
Appendix C: Elementary School Chartfields ………………………………………………………….. 35
Appendix D: Middle School Chartfields ………………………………………………………………… 36
Appendix E: SSA Program Numbers …………………………………………………………………… 38
Appendix F: School Checking Account Procedures……………………….…………………………… 39
Appendix G: S Drive Reports and Budget Transaction Detail Reports ……………………………… 43
Appendix H: SSA Account Fundraiser Approval and Reconciliation Report………………………… 44
Appendix I: Check Request Form for School Checkbook …………………………………………….. 45
Appendix J: School Site Visits and School Audits by the District’s Independent Auditors…………. 46
Appendix K: Quick Reference for Principals – Accounting Responsibilities………………………… 47
Appendix L: Check Register………………………………. …………………………………………….. 49
1
DEPARTMENT OF FISCAL SERVICES
Accounting
520-2050 Chuck Struck, CPA, Director of Fiscal Services

520-2021 Laura Hronik, Finance Accounting Manager
520-2051 Debbie Leach, Senior Internal Accountant
520-2048 Al Johnson, Senior Accountant
Capital Assets, General Ledger Responsibilities
520-2309 Nancy Holste, Executive Secretary of Fiscal Services
Accounts Payable
520-2047 Lisa Heintz, A/P Supervisor

Journal Entries, PDF and Travel Reimbursements
520-2074 Diane Truitt, A/P Technician
Invoices, Check Requests, Mileage A-F
520-2072 Anna Diaz, A/P Technician
Invoices, Check Requests, Mileage G-O
520-2331 Patti Havener, A/P Technician
Invoices, Check Requests, Mileage P-Z
Accounts Receivable
520-2054 Lorrie Myers, A/R Technician

Warehouse and Food Services catering charges,
Transportation, Print Shop billing, and School Check book (MS&E Account)
520-2366 Trent Adams, Cashier
Cashier/Receipts
Payroll
520-2197 Barb Lopez, Payroll Supervisor
520-2039 Laura Stoller, Payroll Specialist A– E
520-2061 Brenda Cortez, Payroll Specialist F– L
520-2059 Sharon Scott, Payroll Specialist M–Q
520-2058 Sinh Nguyen, Payroll Specialist R– Z
Fiscal Services employees can be reached through the Outlook E-mail system and will respond to your
correspondence daily.
2
FOR THE NEW
ADMINISTRATIVE ASSISTANT
If you are new to your job, you may feel overwhelmed with all the new information. Just call us!
We were once new employees too. We can help you or direct you to someone who can. We will
answer your questions and help you find the forms you need. Here is a summary to get you
started with your new accounting duties.
PeopleSoft Training – The District offers many opportunities for training.
PeopleSoft Accounting System – The District uses the PeopleSoft accounting system. You will
attend PeopleSoft training when you begin your new job. Tina Koenig, Procurement (520-2030),
and Becky Moore, Budget Office (520-2029), teach this training session. Call them to enroll.
Purchase Card Training – The District uses a purchase card for many of its purchases. Part of
your job will be to report expenditures for your school to the Procurement Department. C.J.
Johnson, Procurement (520-2040), provides this training.
Zangle Student Database Training – Student information is maintained using the Zangle
Student Database. Darleen Garza (520-2349) and Linda Hulsey (520-2306) provide this training.
Fiscal Services Training – Fiscal Services provides training for all school and department
administrative assistants who perform accounting tasks. This training is held early in the school
year. Other training sessions for bookkeeping practices, fundraising and sales tax, audit findings,
and best practices are held throughout the school year. Luanne Long, Human Resources, (520-
2164) schedules these training sessions.
Meetings – Separate meetings are held for middle and high school administrative assistants.
These monthly and quarterly meetings are very helpful in learning how other schools operate. We
learn something new at each meeting. Also, experienced administrative assistants are willing to
mentor new employees. Call Debbie Leach, Fiscal Services (520-2051) for information.
Individual Training – Call Fiscal Services to set up individual training at your office anytime.
3
ACCOUNT STRUCTURE
The District uses a six-part chartfield prescribed by the Colorado Department of Education (CDE)
to account for its revenues and expenditures by fund, department, program, project and budgeted
line item (object). Your school or department has its individual set of chartfields.
The District maintains several different funds. Listed below are the most common
funds used by the schools:
10 General Fund
19 Preschool Fund
22 Designated Purpose Grant Fund
74 SSA Fund
Each school and department is identified by its own department ID:
101 –139 Elementary schools

240 – 249 Middle schools
350 – 354 High schools
410 – 490 Adult and Alternative Education
601 – 971 Administrative Departments
Programs are identified by a five-digit number.
00100 – 17990 Instructional Programs

18000 – 1863M Instructional Sports Programs
19000 – 19285 SSA Programs
20000 – 21910 Co-curricular Activities
22000 – 22900 Instructional Staff
23000 – 23920 General Administration
24000 – 24900 School Administration
25000 – 25410 Business Services
26000 – 26920 Operations and Maintenance
27000 – 27900 Student Transportation
28000 – 28900 Central Services
29000 – 34120 Other Support Services
Six-digit account numbers identify the type of general ledger account.
010010 – 099000 Expenditure Accounts

111000 – 459000 Revenue Accounts
741501 – 753102 Liability Accounts
810100 – 825100 Asset Accounts
Projects are identified as a four-digit number.
0000 – 0000 Project or Grant Number

2901 – 9004 Individual Grant Project Numbers
4
SPENDING ACCOUNTS
The District uses chartfields to distinguish between different spending accounts, such as
instructional and non-instructional programs and accounts. The following is a discussion of these
spending accounts and their account structure.
Instructional Spending – Instructional spending, as defined and restricted by CDE, must deal
directly with the teaching of pupils or the interaction between teachers and pupils. Teaching
supplies and equipment may be provided for pupils in a school classroom, in another location
such as a home or hospital and in other learning situations such as those involving co-curricular
activities. Instructional spending is regulated by statute, CDE, grant restrictions and District BOE
policy.
Proper classification of instructional expenditures is very important because the District must
document the total amount spent to instruct students.
Examples of instructional spending:
• Educational posters
• Instructional software
• Textbooks
• Computers and printers used in the classroom
• Fixtures and equipment, such as theater sound systems, to teach pupils use of
equipment related to drama classes
• Food when studying a food unit or when food is used as part of the instruction
Examples of items that are not instructional spending:
• Food not used as part of the instruction

• Awards or rewards
• Newsletter costs
• Graduation costs
• Office expenses, postage, envelopes
• Fixtures, such as window blinds for classrooms, not used directly to teach pupils
Example:
10-240-00-00200-061000-0000 General Education General Supplies
Fund DeptID SRE Program Account Project

Field Field Field Field Field Field
10 240 00 00200 061000 0000
Fund 10 General Fund

Dept. ID 240 East Middle School
SRE 00 Required by CDE; requires 00; never blank
Program 00200 Middle School General Education
Account 061000 General Supplies
Project 0000 Requires a four-digit number or 0000; never blank
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Non-Instructional Spending – The Colorado School Finance Act places restrictions on the
spending of taxpayer-provided funds that do not directly impact students in the classroom. These
funds are often referred to as principal’s discretionary accounts, building accounts, building
administration accounts or 24110 accounts.
This program provides for:
• Building administrator and clerical staffing in support of students and teachers.

• Activities concerned with overall administrative responsibility for a school.
• Activities performed by the principal, assistant principal(s) and other assistants while
supervising all operations of the school, evaluating staff members of the school,
assigning duties to staff members, supervising and maintaining the records of the school,
and coordinating school instructional activities with those of the district.
• Financial support for staff release time for committee work and for clerical staff in support
of teaching and administrative duties.
• Necessary school administrative office supplies such as first aid, postage, paper, pagers,
and service agreements for equipment, office equipment and graduation expenses.
Office of the Principal Services Program is also funded by rental revenues and safety awards.
Periodically rental revenues are distributed to schools by budget transfers initiated by the
Communication and Community Relations Department. Safety Incentive and Environmental
Efficiency Awards are also distributed to schools by budget transfers. At the principal’s discretion,
these funds may be used to meet reasonable and necessary needs of the school.
Example:
10-240-00-24110-061000-0000 Office of the Principal General
Supplies

10 240 00 24110 061000 0000
Fund 10 General Fund

Dept. ID 240 East Middle School
SRE 00 Required by CDE; requires 00; never blank
Program 24110 Office of the Principal
Account 061000 General supplies
Project 0000 Project code; four-digit number or 0000; never blank
6
SCHOOL AND STUDENT ACTIVITY (SSA) FUND
AND ACCOUNT STRUCTURE
The District Board of Education recognizes that community members, students, board personnel,
other persons and organizations may wish to express support for a school or the district by
conducting fundraising activities or by making donations. The BOE also understands the need for
a school to raise funds for expenditures not provided for in the annual budget.
Monies collected by district employees and students will be handled with good and prudent
business procedures both to demonstrate the ability of school system employees to operate in
that fashion and to teach such procedures to students. All monies collected shall be receipted,
accounted for and deposited within 24 hours of receipt.
School and Student Activities (SSA) funds are accounted for in Fund 74, which is used to record
financial transactions related to school-sponsored pupil intrascholastic/interscholastic athletics,
clubs and other activities. These activities are supported by collections from students and by
revenues from gate receipts, concessions and other fundraising activities. The district acts strictly
in a fiduciary capacity regarding SSA funds. Fund 74 is an agency/custodial fund and does not
use budgeted operating accounts (revenues and expenditures). There are no budgeted subsidies
or other support services provided to these school and student activities.
Example: 74 240 00 19010 742500 0000
All fundraising activities must have prior written approval from the principal before any fundraiser
activities begin. At the beginning of the fundraiser, the activity sponsor will complete an SSA
Account Fundraiser Approval and Reconciliation Report with the principal’s written approval.
The purpose of this form is to designate the reason for which the funds are being raised, so that
the school can be held accountable for the expenditure of the funds. Once the fundraiser has
been completed, the SSA Account Fundraiser Approval and Reconciliation Report and all
supporting documentation is to be kept on file at the school for two years, plus the current school
year. The Senior Internal Accountant will review these completed forms as a part of the site visit
to each school. Non-compliance will be noted in the written report issued after the site visit and
remedial action will be taken.
School Activities Funds - School Activity Funds are funds from outside sources that, at the
discretion of the principal, are used for the direct benefit of the school or to augment student
activities. At the principal’s discretion, these funds may be used to meet reasonable and
necessary, but unbudgeted, needs of the school including expenditures for staff and volunteer
appreciation. For each school fundraising activity, school personnel must complete the SSA
Account Fundraiser Approval and Reconciliation Report, attaching any related contracts, and
keep the completed forms on file for review. Several examples of school activities follow:
#19018 – Yearbook. Schools sell yearbooks at cost or for a profit as a fundraiser.

Residual funds from this activity, after all related expenditures have been paid, may be
used at the discretion of the principal. Sales tax must be collected, reported and remitted
by the school on the sales price of yearbooks.
#19020 – School Pictures. Schools sell school pictures at cost or at a profit as a

fundraiser. Residual funds from this activity, after all related expenditures have been
paid, may be used at the discretion of the principal. Usually parents pay the photo
company directly, at which time they pay the appropriate sales tax on the purchase. The
photo company is responsible for collecting, reporting and remitting the sales tax. The
school then receives a check from the photo company. Sales of school rings and
graduation caps and gowns also have been used as school fundraisers.
7
#19028 – Athletics 1/Gate Receipts. Schools charge admission to athletic events. At
the time of payment, a ticket will be given to each paying customer. At the entrance gate,
another school representative will tear the ticket in half, giving half to the customer and
retaining the other half. The funds collected must be reconciled with the number of ticket
stubs collected. The reconciliation form must be signed by both school representatives
working the gate and must be attached to the deposit documentation.
#19029 – Athletics 2/Concessions. This program number may be used to account for
concession sales during school activities. Sales tax must be collected on concession
sales. The receipts should be counted by one school representative and recounted by
another. The deposit ticket, or other attached documentation, must be signed by both
representatives.
#19056 Grocery Certificates – Fundraiser. Account for grocery certificate programs

and shopper card rebates using this program. Some schools purchase grocery
certificates at a small discount and sell them at face value as a fundraiser. Typically, to
get the maximum 5% discount, schools must purchase $5,000 of certificates (paying
$4,750). The certificates must be treated as cash, since they are easily stolen.
Certificates should be locked in the school safe. A SSA Account Fundraiser Approval
and Reconciliation Report is required monthly for this activity and must include a
reconciliation of the number of certificates at the beginning of the month, number of
certificates sold, and number of certificates on hand at the end of the month. The total
sales must equal total bank deposits.
Shopper card rebate programs let the consumer name the beneficiary/school that will
receive a small percentage of the customer’s purchases. Grocery and other stores remit
checks to schools for the amount of the rebate.
#19072 Magazines Fundraiser. Magazines are sold as fundraisers. Subscribers write

checks directly to the school, which acts as the delivery system for the vendor. When the
fundraiser is complete, the school remits a check to the vendor and retains its portion of
the funds. Collections are to be deposited intact, including all cash collections. The
vendor is never to take part of the cash collections.
#19093 Pepsi/Advertising Fund. Advertising contract revenues, such as Pepsi funds,

are distributed by Fiscal Services to SSA Fund 74 - Program 19093. At the principal’s
discretion, these funds may be used to meet reasonable and necessary, but unbudgeted,
needs of the school including expenditures for staff and volunteer appreciation.
Sales of Products for Fundraising - Depending on the stated purpose and scope of the
fundraiser, these activities may be classified as a school activity or as a student activity. Use the
SSA Account Fundraiser Approval and Reconciliation Report to document the purpose for
the fundraiser. It is the responsibility of the school principal to determine from the vendor contract
what responsibility the school has to collect, report and remit applicable sales tax to the Colorado
taxing authorities.
Student Activities Funds - There is an expectation that funds raised by students will be used for
the students and not for other, unbudgeted expenditures. These funds are raised by or for
students for the purpose of student activities. Funds raised by students through school-sponsored
fundraising activities must be used for the direct benefit of the students, or if not for the direct
benefit of the students, then for the stated purpose of the fundraiser. All revenues and
expenditures of each fundraiser must be accounted for in a manner easily reported and audited,
using separate program numbers to identify each. For each student fundraising activity, school
personnel must complete and sign a SSA Account Fundraiser Approval and Reconciliation
Report, attaching any related contracts, and keep the completed forms on file for review.
8
#19021 – Field Trips. This program number is used as a conduit for field trip fees paid
by students and field trip expenditures paid on behalf of the students. School
employees/sponsors are prohibited from paying themselves from SSA funds for leading
and/or chaperoning school-sponsored field trips. Such payments are self-compensation
and are prohibited by the district. Such employees/sponsors are to be compensated for
overnight travel in accordance with the master agreement. Large sums of cash should
never be carried on field trips. Pocket money for students should be supplied by the
student/parent and should not be a part of the fundraising objective.
Other Programs - Many SSA programs are provided to account for student clubs and activities.
These funds are to be used for the direct benefit of the students or for the stated purpose of the
fundraiser as documented on the SSA Account Fundraiser Approval and Reconciliation
Report.
#19023 – Staff Social Committee. This program is used for the convenience of school
staff and may be used to account for collections from staff to fully fund social activities
and social gifts to coworkers. Coffee and bottled water funds can be accounted for using
this program.
#19017 – PTA/PTO Organizations. Program 19017 may be used to account for funds
received and disbursed on behalf of parent groups, such as PTA’s. This program may be
used for the convenience of the PTA if the organization does not have a bank account of
its own. PTA funds are never to be commingled with District funds.
#19700 – Music Transfer Fees. This program is used to account for music fees
deposited into the SSA bank account by the schools. Monthly, Accounts Receivable staff
enters journal entries to clear this SSA program and credit the fees to the District’s music
department accounts.
Residual funds from inactive student organizations revert to the school’s SSA program 19010
unless otherwise determined.
S: Drive Reports - The PeopleSoft Transaction Detail Report for SSA funds reports only the
activity for the year and does not report beginning and ending balances. The S:Drive SSA History
Report is the best review tool to use for SSA funds, since it provides beginning and ending
balances in addition to program activity.
Example:
74-240-00-19010-742500-0000 SSA Funds General Bldg SSA Fund
Liability
74 240 00 19010 742500 0000
Fund 74 School and Student Activities Fund

DeptID 240 Department/School Identification
SRE 00 SRE required by CDE; 00; never blank
Program 19010 General Building
Account 742500 SSA payables (This is a liability account. The District owes the
school/students)
Project 0000 Project code; four-digit number or 0000; never blank
To access S:Drive reports for your school or department, which are updated daily around 6:00 a.m., right
click on the Windows Start button, click on Explore, click on Admin_share on ‘Cssd11adm’ ( S: ), click on the
PeopleSoft shared folder, click on the psft folder, click on n Vision08, find your school’s folder and click,
select one of the three reports run daily for your school or department. For help, call 520-2051.
9
BANK DEPOSITS AND CASH IN BUILDINGS
All funds collected by the District, including SSA funds, will be deposited into the
District’s bank account(s) on a daily basis (within 24 hours of receipt). The following 8
Step Deposit Process is the District procedure for bank deposits:
1. Teachers must complete the Teacher Collection Form when submitting money to the
school office. The Teacher Collection Form includes the students’ names, method of
payment, and amounts paid.
2. The administrative assistant will recount the money submitted, resolving any
discrepancies with the teacher before the deposit is made and issue a pre-numbered
receipt to the teacher. Pre-numbered receipts also will be issued to students and parents
making payments directly to the school office.
3. The administrative assistant will complete the bank deposit ticket and the SSA Receipt
Form reconciling these two documents. The administrative assistant and one other staff
member must count each deposit and then initial the deposit slip to verify that that
monies have been counted twice.
4. The principal will review and sign the deposit ticket and the SSA Receipt Form.
5. Deposits will be made within 24 hours of receipt. The administrative assistant may take
the deposit to the bank or send the deposit in a tamper-proof deposit bag to Fiscal
Services via the Food Services courier.
6. The administrative assistant will forward the SSA Receipt Form to Fiscal Services for
entry into the PeopleSoft accounting system.
7. Documentation for the deposit retained at the school will consist of (1) the Teacher
Collection Form, (2) pre-numbered receipts, (3) a copy of the SSA Receipt Form, and (4)
the bank-verified copy of the deposit ticket or the information strip from the tamper-proof
deposit bag. Deposit documentation will be stapled together and filed in date order.
8. Monthly, Fiscal Services reconciles the SSA bank statement, resolving with the school
any discrepancies between the actual deposit and the SSA Receipt Form.
Documentation for cash collections is very important and should include enough information
to ensure that all cash can be easily accounted for and audited.
Bank Deposits:
• Deposits may be made at the Fiscal Services cashier’s desk. Cash and checks are not to
be sent through the District’s interoffice mail delivery system (pony express).
• All checks must be submitted with an adding machine tape verifying the deposit total.
• The deposit summary sheet must be signed by the individual responsible for the deposit.
• Use paper clips or rubber bands to secure money. Do not use staples or tape.
• The Fiscal Services cashier will process a printed receipt. Always wait for your receipt.
Never leave deposits on an unattended desk.
• When the cashier is absent, Accounts Receivable staff will receive deposits.
10
Cash in school buildings:
• Banks provide for making bank deposits after regular banking hours so that money need
not be left in school buildings overnight.
• Money or other valuables should not be left in teacher’s desks overnight. Such items of
value are to be placed in the school safe. The safe is to remain locked for insurance
purposes.
Safes and Safe Combinations:
• Safe combinations will be changed on an annual basis or when key personnel, with the
current combination, leave the school.
• The safe combination will be given to not more than two District employees, such as the
principal, assistant principal or head school secretary.
• Each person assigned responsibility for a safe combination will agree that under no
conditions will he/she pass this information on to any other person or have the
combination written in any location that might be chanced upon by any individual.
11
SCHOOL AND STUDENT ACTIVITIES RECEIPTS
AND EXPENDITURES
Now that we have discussed the different spending accounts and their account structure, we are
ready to move on to different activities and tasks you will be performing.
School and Student Activities are sponsored by District teachers. When the SSA activity involves
the collection of money, the sponsor is responsible for collecting and accounting for all monies,
maintaining records by student name and amounts paid. The Teacher Collection Form and the
Deposit Envelope are to be used for this purpose.
Teachers are not to keep money in the classroom overnight. Activity sponsors must submit all
funds to the school business office on a daily basis. Gross receipts must be deposited into the
District’s SSA bank account daily.
Do not hold money at the school. Small sums of money held in the school’s business office
overnight must be kept in a locked cabinet or safe. Access to the safe or cabinet must be limited
to two school accounting employees and administrators. Students, teachers, custodians and
other employees should not have access. A record of employees with access should be
documented in case of theft.
The school business office prepares the daily deposit and completes the SSA Receipt Form.
This form, along with the duplicate deposit ticket, documents the amount of funds deposited for
each student activity. The SSA Receipt Form should be totaled and this total should equal the
daily deposit.
Fiscal Services enters information from the SSA Receipt Form into the PeopleSoft accounting
system the day it is received. Schools forward the SSA Receipt Forms and attached duplicate
deposit tickets on a daily basis. Monthly, Fiscal Services staff reconciles the SSA bank account.
Deposits in transit and receipts in transit become reconciliation items.
Monthly, the school’s SSA accounts are reviewed by Fiscal Services staff. Deficit balances are
reported to the school for immediate remediation. If deficit balances persist, Fiscal Services staff
may move funds from the school’s 19010 program.
Mismanagement of the SSA accounts, including an overall deficit balance for school, will be
reported to the appropriate executive director of instruction. Continued mismanagement of SSA
accounts may result in loss of the school’s control over those funds, with increased supervision
from the executive director of instruction.
SSA account expenditures will be subject to the same District accounting policies and procedures
as all other funds, regardless of source.
The principal has discretion to spend SSA funds, but the wishes of student organizations,
students and sponsors must be considered. There is an expectation that the funds raised by each
student organization will be spent for the purpose for which it was raised. These student
organization funds should not be used to pay for the activities of other student organizations or to
pay for school office expenses.
12
SSA FUNDRAISERS
Each school usually conducts at least one fundraising event per year. School fundraisers must
follow these regulations:
• Students should not be used as door-to-door sales agents.

• No money should be paid to vendors prior to delivery of products or services.
• Fundraising projects should be limited in number and be beneficial for students.
• Items sold should be in good taste and appropriate to potential customers, i.e. age,
economic status.
• Projected profit from the fundraising project must be worth the efforts of staff, students
and parents.
• Generally it is preferable to use the school newsletter to promote fundraisers instead of
sending material home with every student.
All non-school related groups wishing to raise funds on a community-wide basis, outside of
school buildings, for the benefit of District 11 students or staff are required to coordinate their
activities through the Office of Communications and Community Relations (520-2286). Non-
school related groups are those agencies not having a direct relationship or identification with a
specific school building such as a private business or service club.
The funds, directly or indirectly, shall be of educational benefit. When a student or students will be
the beneficiaries of fundraising activities, the funds collected shall be deposited to the school and
redistributed to the students at the direction of the building principal.
All activities must conform to existing local, state or federal laws. Fundraising trips to gambling
establishments are not appropriate fundraisers for students.
Parents are non-school related groups and are not to coordinate fundraising activities outside the
schools. Parents, who initiate and coordinate fundraising activities on behalf of the District or
school, must comply with the same accounting and safeguarding procedures followed by the
schools. The fundraiser idea should be presented to the student activity sponsor, who will forward
the fundraiser request to the principal.
All fundraising proceeds must be deposited intact through the school’s business office. No
outside bank accounts held by parents or activity sponsors are allowed. Expenses related to the
fundraiser will be processed through the school’s business office following all District accounting
and safeguarding procedures.
When a school sells goods as a fundraiser, the sales may be subject to sales tax collection,
remittance and reporting. Sales tax must be collected on yearbook, concession sales, clothing
sales and miscellaneous sales, such as stacking cups, recorders, jump ropes, etc.
• The school should not pay sales tax when the clothing is purchased by the school.
• Sales tax must be collected by the school for clothing sales, regardless of cost, sales
price or profit.
• The school should increase the sales price to include the applicable sale tax.
Schools are encouraged to find fundraising projects that are not subject to sales tax. For
example, field trips and sales of coupon books, entertainment books, cookie dough, uncooked
pasta, and unbaked “butter braids” are not subject to sales taxes. The school may be liable for
collecting sales tax on catalog sales, depending on the arrangement with the catalog vendor. Call
520-2051 for more information, if the catalog vendor does not verify that sales taxes are included
in the catalog price. Many vendors have one catalog, which includes sales tax, and one catalog,
which does no include sales tax.
13
SALES TAX REQUIREMENTS
Purchases. The District is exempt from paying sales tax when it makes purchases. Departments
and schools do not pay sales tax on purchased items. Vendors are required to grant the District
sales tax exemption when payment is made by District check or purchase card. If sales tax is
paid on P-Card purchases, you will be required to obtain a vendor refund of the tax.
The District holds Certificate of Exemption from Colorado Sales and Use Tax # 98-02922-0000.
The District also holds a Letter of Exemption from City of Colorado Springs Sales and Use Tax
dated May 12, 1981. If a vendor requires proof of exemption, copies of the certificate and letter
will be provided to the school. Call 250-2051. The exemptions cover direct purchases made by
the District/school for its own use. These exemptions do not apply to sales made by the
District/school, which may be taxable.
Sales. Each high school, middle school and many elementary schools have obtained the
appropriate state/county and city licenses for sales of yearbooks, concessions, clothing/T-
shirts/sweatshirts/hoodies and other miscellaneous items. Fiscal Services staff will help you
through the process of obtaining these licenses. Call 520-2051 for help.
Elementary schools that have only one or two taxable events a year, instead of obtaining an
individual sales tax license, may email their sales information to the A/P Supervisor in Fiscal
Services. The schools sales will be included with the District’s sales tax report. The school’s
portion of the sales tax will be charged to the school’s SSA program 19010 or one specified by
the school.
When departments and schools sell items to students, teachers, or the general public,
appropriate county and city sales taxes must be collected, reported and remitted. Generally, the
county sales tax payment is due quarterly and the City of Colorado Springs sales tax payment is
due annually. Penalties are imposed for late remittances.
Effective September 1, 2008, a 3.5% sales tax must be added to all taxable sales.
City of Colorado Springs 2.5%

El Paso County 1.0%
3.5%
14
SIGNATURE AUTHORIZATION RECORD
Principals, department heads and their designees are responsible for the financial activities of the
schools and departments. Various financial and accounting documents, with written approval and
authorization by the principal, department head and/or designee, are the foundation of the
District’s accounting and reporting system. The principal or department head names designees at
the beginning of each school year and informs Fiscal Services by completing a Signature
Authorization Record, which Fiscal Services uses to verify the authenticity of documents to be
processed. Each school and department is required to complete a Signature Authorization
Record by August 31 of each year.
• List the name and title of each staff member authorized to sign in the appropriate listed areas
of responsibility.
• Mark “Yes” or “No” in the columns to specify each individual's authority. Do not leave columns
blank.
• Have the listed individual(s) sign the form in ink on the appropriate line.
• The Signature Authorization Record is approved by the school principal or department head.
• Completed Signature Authorization Records with original signatures are forwarded to Fiscal
Services. For the Middle and Elementary School checking account, the signers must also
sign a signature card for the bank. The custodian of the checkbook must not be an
authorized signer on the school checking account.
• When there is a change in authorized signers within a school or department, a new Signature
Authorization Record must be completed. Call Fiscal Services to obtain a new form.
15
CHECK REQUESTS
Sometimes payments must be made using a Check Request Form submitted to Fiscal
Services/Accounts Payable. The current Check Request Form can be found on the District’s
website. The following guidelines apply for processing Check Request Forms:
Checks are issued daily and are usually processed within five working days after the properly
completed request is received by Fiscal Services. All checks are mailed, unless otherwise noted
on the Check Request Form. Checks issued to District departments may be picked up after 3:00
p.m. Vendor checks are mailed and cannot be picked up at the Fiscal Services office.
The District pays invoices using payment terms of net 30 (days) from the date of the invoice.
Schools and departments must submit invoices for payment in a timely manner to avoid possible
late charges assessed by the vendors.
The Check Request Form may be used to reimburse employees, pay for items purchased without
a purchase order, and make other miscellaneous payments.
• Reimbursements, including sales tax, may be made to individuals if prior approval for the
purchase was obtained from the principal.
• Requests for payments must be authorized by the requestor’s direct supervisor. For
example, principals must obtain written approval from an Executive Director.
• Requests for payments for personal services must be documented with a copy of the
consultant agreement and the vendor’s Form W-9.
Incomplete Check Request Forms will be returned to the sender for completion.
• Only original invoices are acceptable documentation. Copies, hand-written notes, and
billing statements are not acceptable.
• Include the telephone number of the person knowledgeable about the request.
Accounts Payable staff scan the requests and documentation into the computer using Canon
software so information may be retrieved online. For this reason:
• Remove all staples and use adhesive tape to affix receipts to letter-size paper.
• Circle or underline items to emphasize information. Do not use highlighters.
16
EMPLOYEE REIMBURSEMENTS
The District reimburses its employees for documented, required and approved school-related
expenditures, including sales tax charged to that individual. Reimbursement for restaurant meals
must be documented with an itemized receipt, the stated business purpose of the meal and the
names of the participants.
• The District pays from original receipts/invoices.
o If the employee did not obtain a receipt at the time of purchase or has misplaced it, the
employee should contact the vendor for a duplicate.
o If this is not possible, and as a last resort, the employee must sign a statement indicating
that the purchase was made and that it is impossible to obtain a receipt. The business
manager or principal must approve and sign the statement, authorizing the business
secretary to reimburse the expenditure based on the employee’s signed statement.
o For the independent auditors’ review, note on the documentation that this payment was
an exception. Also note that the employee was retrained on District reimbursement policy
and understands the importance of obtaining receipts in the future. The business
secretary should sign and date this documentation.
• If the employee continually fails to obtain receipts or is cavalier in submitting requested

documentation, the District is under no obligation to reimburse the employee. The employee
is responsible not only for the appropriate expenditure of District funds, but also for their
documentation. Each employee has a responsibility to students, parents and taxpayers to
document all expenditures made on behalf of the District.
o If the accountability issue is not resolved, the principal may wish to address the problem
with the school’s Executive Director of School Leadership.
• If a reimbursement is requested for internet purchases, documentation must include the

vendor’s printed invoice or order verification. Note the vendor’s transaction number/validation
code. The method of payment (usually by credit card) must be indicated on the vendor’s
document. When the order is received, attach the packing slip to the documentation. A copy
of the employee’s monthly credit card statement may be required, if needed. The employee
should mark out the personal credit card number before submitting the receipt or bill for
reimbursement.
17
MILEAGE REIMBURSEMENT
Mileage expenses are reimbursed to employees for mileage driven for official school business
that is authorized and pre-approved by the employee's supervisor. Mileage is not reimbursed if
the interoffice mail delivery system (pony express) should have been used. Mileage driven for
shopping is not usually reimbursed.
Mileage is not reimbursed for voluntary driving situations, in which parents or other volunteers
drive students to and from organized school activities. For each volunteer driver, a signed
voluntary driver’s form must be on file with the school certifying that the driver has a valid
driver’s license, is covered by an automobile insurance policy, that the vehicle is in good
mechanical and safe operating condition, and that the driver and all passengers will wear safety
belts at all times when the car is in motion.
Itinerant employees, who regularly work in multiple locations during the day, are reimbursed for
mileage driven between work locations. For example, a custodian who daily works at two school
locations would be reimbursed miles driven between the two schools.
The following are some general rules to follow:
• The District’s mileage reimbursement rate is $.40 per mile.
• The mileage incurred is directly related to and required to perform the employee’s job
duties.
• The mileage reimbursement was approved by the budget account manager.
• IRS guidelines for a non-taxable employee mileage reimbursement have been met. Most
District business miles reported by employees meet IRS guidelines. The IRS does not
allow reimbursement for commuting mileage from home-to-work or work-to-home.
• The chartfield to be charged is assigned by the school, except for itinerant employees.
• Both the employee and the principal/supervisor must sign the form before the request is
processed for payment.
• Mileage reimbursement requests must be submitted at least quarterly. Incomplete

requests will be returned to the employee for completion.
18
CONSULTANT AGREEMENTS
Non-employees of the District are paid for personal services through consultant agreements.
Principals have authority to contract up to $500. For consultant agreements of more than $500,
the agreement must be processed through the Procurement Department.
Employee vs. Independent Contractor:
To determine whether the person or entity providing services to the District is an employee or
independent contractor, review the common law test provided from the American Payroll
Association handbook. The determining factor is the amount of control held by the District over
the service provider:
• Level of instructions the District gives the worker

• Level of training provided to the worker
• Whether the worker has unreimbursed business expenses
• Whether the worker has a substantial investment in the work
• Whether the worker’s services are available to the public
• How the worker is paid
• Whether the worker can realize a profit or incur a loss
• Whether there is a written agreement
• Whether employee-type benefits are provided
• The term of the relationship
If a question remains regarding the employee status of the service provider, call the Director of
Secondary Personnel, Human Resources, (520-2173). If it is determined that the service provider
is a District employee, then the hiring process must be completed and the service provider is paid
through the District’s payroll system including withholding of appropriate taxes and PERA. These
temporary, part-time employees of the District are referred to as “Purple Packets” because the
employment information they receive is bound in a purple binder.
If Human Resources determines that the service provider is not an employee, but is an
independent contractor, then the contracting process must be completed through the
Procurement office (520-2316) if over $500. Principals have the authority to negotiate consultant
agreements for less than $500.
The Human Resources hiring process or the Procurement contracting process, whichever
applies, must be completed before any services are rendered.
19
SCHOOL CHECKING ACCOUNT
The Middle and Elementary School checking account provides a method for schools to meet
immediate disbursement needs and reduces the amount of petty cash needed by schools. Fiscal
Services PeopleSoft accounts payable software system records purchase orders, encumbers
funds, processes vendor payments, and maintains balances and totals by vendor. This
information is used to prepare IRS Form 1099 and audit workpapers and to track vendor
payments against purchase orders. Because these checks do not flow through the District’s
accounts payable system, the school checking account may be used for limited types of
expenditures only.
Security of Checkbook – The checkbook and any unused check stock must be kept in a locked
safe. Signing blank checks is prohibited.
Authorized Check Signers - Two check signers are authorized for each school. If authorized
signers change, call Fiscal Services 520-2054 to request a new bank signature card. The new
authorized signer must make arrangements with Fiscal Services for a one-hour training session.
The custodian of the checkbook must not be an authorized check signer.
Check Register – See Appendix L for the check register format required to be used when
submitting the monthly reconciliation.
Principal’s Review – The school principal must review the school’s check register monthly and
sign the check register.
Check Writing Privileges – A school may lose its check writing privileges if there is improper
management of the school checking account.
Instructions - See Appendix F for step-by-step instructions for using the school checking
account.
High schools maintain their own checking accounts and accounting system to manage their SSA funds. High
schools must adhere to all accounting policies, regulations and procedures of the District. In addition, the
high schools have a separate manual for their EPES accounting system.
20
PETTY CASH PROCEDURES
Following are the District’s procedures for petty cash funds:
• Each school/location has one petty cash fund and authorizes only one petty cashier
who is responsible for the cash. The school/department notifies Fiscal Services using
the Signature Authorization Report.
• Petty cash funds are maintained in a locked, fireproof container separate from other
funds.
• Petty cash transactions are limited to $30.00 each. For petty cash transactions in
excess of $30.00, prior approval must be obtained from the Principal or the Director of
Fiscal Services.
• A petty cash log is maintained for petty cash transactions. The supporting
documentation (receipt or invoice) must be attached to the log. A chartfield for the
expenditure must also be provided.
• The account manager must sign the receipt or the petty cash log for each transaction.
• Petty cash reimbursements are limited to office supplies, materials and other
immediate needs arising during the normal course of business.
• Meal expense reimbursements must be documented by writing the business purpose

of the meeting and the attendees' names on the itemized receipt. Travel expenses
cannot be reimbursed from petty cash funds.
• The cashing of checks is prohibited.
• To replenish the petty cash fund, submit a Request for Check Form with attached
petty cash log and receipts/invoices to Fiscal Services. Replenishment checks are
made payable to the school’s petty cashier.
• Petty cash funds are to be reconciled periodically by someone independent of the

petty cashier. Random petty cash count audits are performed by Fiscal Services.
• If the petty cash purchase included sales tax, sales tax is also reimbursed.
21
BAD CHECK COLLECTION PROCESS
Following is a summary of the District’s procedure for NSF checks deposited into the SSA
bank accounts.
• Checks are deposited into the SSA bank account.
• The bank sends all NSF checks directly to Checkway for collection.
• Checkway notifies issuer of NSF check and requests payment of the amount of the
check plus a collection fee.
• NSF checkwriter pays Checkway. Schools should never collect NSF payments.
• THE PERSON WRITING THE BAD CHECK MUST REMIT THE AMOUNT OF THE
CHECK PLUS $40.00
22
PURCHASE ORDERS – VENDOR PAYMENTS
The District uses an encumbrance system of accounting. When a purchase order is
entered into the District’s accounting system, the amount of the PO is encumbered, or set
aside, until the PO is paid. At that time the encumbrance is reversed and the expenditure
is recorded into the accounting system. In this way the District ensures that it does not
overspend its appropriated budget.
After Procurement processes an online purchase requisition, a purchase order (PO) is

produced by the PeopleSoft procurement system. There are two methods to initiate
vendor payments, depending on the point of delivery.
• If the goods are delivered to the school, the school will receive a copy of the
invoice with the following message from Fiscal Services:
“Payment for the items listed on this invoice will be processed on (date). If you did
not receive the items listed, or dispute the price, the school must call Fiscal
Services, 520-2046, to stop the payment. If the invoice is correct for the items
received, no response is necessary.”
• If the goods are delivered to the Warehouse, the Warehouse will mark the
shipment “received” in the Procurement system and Accounts Payable will pay the
invoice when received from the vendor. The Accounts Payable Department pays
vendor invoices 30 days from the date of the invoice, allowing the District to
maintain maximum cash in the bank and pay vendors in a timely manner.
SPECIAL PRICING VENDOR AGREEMENTS

The District currently has special pricing agreements with numerous vendors listed on the
District’s web page. To find a listing of current vendors go to:
www.cssd11.k12.co.us/
Go to the Quick Find box on the left side of the page.
Select Procurement.
From the Procurement screen select Pricing Mall.
A listing of current vendors with which the District maintains special pricing agreements
will appear.
Call Procurement (520-2068) for additional information regarding purchases from these
vendors.
23
JOURNAL ENTRY CORRECTIONS
Revenue and expenditure transactions are sometimes incorrectly recorded into the
District’s accounting system. An error can occur when a wrong account number is used for
an on-line purchase order, check request, SSA receipt form, or order form for one of the
District-wide blanket purchase orders. An error can also occur from data entry by Fiscal
Services, Procurement or from information received from one of the District's vendors. A
Journal Entry Correction Form is used to correct these errors.
The purpose of this procedure is to ensure that all District revenues and expenditures are
correctly recorded and reported in the proper account, fund, department, program, project
and fiscal year in which it was budgeted.
This form is not used to make budget transfers.
• Complete the Journal Entry Correction Form and attach supporting documentation for
the correction.
• Provide a detailed explanation of the correcting transaction.
• Transactions between two different schools/departments must have written approval

from both account managers.
• The first line of each journal entry is a debit signifying the chartfield to be charged.
• The second line of each journal entry is a credit signifying the chartfield to be credited.
• Submit the form to Fiscal Services for processing.
24
BUDGET TRANSFERS
The District prepares and submits to the State of Colorado an appropriated, balanced
budget each year with periodic updates. This document, approved and adopted by the
Board of Education, is just short of 500 pages and contains a wealth of knowledge about
the District’s programs and funding.
The purpose of the budget is to create a control structure (commitment control) for District
spending. The District’s accounting system uses an encumbrance system to set aside
funds when a purchase order is entered into the system. That purchase order must pass a
budget check before it is dispatched to the vendor. Before the related vendor invoice is
paid, that invoice is matched to the electronically received purchase order and once again
is checked against the budget to ensure that sufficient budgeted funds are available.
If there are not sufficient budgeted funds available, the invoice will fail budget check and
cannot be paid until budgeted funds are transferred to that budget chartfield from another
appropriate budget chartfield. This budget transfer may be processed online into the
District’s accounting system, or under certain restrictions, must be entered into the system
by Budget Department staff.
This is the proper procedure to move budgeted funds where needed. It is not appropriate
to move expenditures into other programs or projects simply because there happens to be
budgeted funds available there. This circumvents the budget/accounting control process
and misstates District expenditures, which are reported by account, fund, department,
program, project and fiscal year to the Colorado Department of Education. It also
adversely affects the next year’s budget process because there is not a clear history of
how the previous budget was actually expended. GASB 34 also expressly states that
revenues and expenditures are not to be offset against each other, but are to be reported
at their gross amounts.
Follow these state mandates when making budget transfers:
• Budgeted funds may be moved from one instructional account to another

instructional account. Instructional accounts are restricted by the state for
instructional purposes.
• Budgeted funds may be moved from non-instructional accounts to instructional
accounts. Non-instructional accounts are less restricted than instructional
accounts.
• Budgeted funds cannot be moved from the more restricted instructional accounts
to the less restricted non-instructional accounts.
• The Board of Education must approve all budget transfers of $100,000 or more.
• On-line budget transfers cannot be made between funds.
• SSA accounts are liability accounts, not budgeted expenditure accounts.
Therefore the Budget Transfer Form is not used to move funds. Use the Journal
Entry Form to move SSA funds from one program/activity to another. The principal
has discretion to spend SSA funds, but the wishes of student organizations,
students and activity sponsors must be considered. There is an expectation that
the funds raised by each student organization will be spent for the purpose for
which it was raised. These student organization funds should not be siphoned off
to pay for the activities of other student organizations that are underfunded.
• Budget Department staff will post budget transfers to the PeopleSoft Budget
Ledger the following day.
25
ACCOUNTS RECEIVABLE
BILLING PROCEDURES
Schools often order supplies, print jobs, catering, and field trip transportation services from
other District departments. Accounts Receivable staff record these expenditures from
information received from the various departments. When supplies and services are
provided to out-of-district entities, invoicing must be processed by Accounts Receivable
staff. These are due to Accounts Receivable by the 10th of each month. District
departments should never send out their own invoices. Below is a list of billing activities
performed by Accounts Receivable.
• Warehouse Orders - On-line Warehouse orders can be entered for instructional, non-
instructional or SSA accounts. Warehouse charges are posted to the general ledger
nightly.
• Production Printing Orders - The print shop uses its own billing software, which posts
to the general ledger nightly. Statements are produced by the print shop when orders
are completed.
• Transportation/Field Trips - Prepare a Transportation Request for Field Trip Form and
provide the general fund or SSA chartfield number. Charges are posted to the general
ledger at the end of each month. A statement is sent to the school.
• Catering - Submit your school’s catering request to the Food Services Office
designating the general fund or SSA chartfield to be charged. Food Services prepares
a catering invoice, sending copies to Fiscal Services and to your school. Beginning in
FY07, use account number 050000 for catering charges.
• Childcare - The Office of Communications and Community Relations submits billing

information to Fiscal Services for childcare providers renting space from the District.
Fiscal Services bills the childcare providers. Childcare provider rental payments are
distributed to the individual schools by budget transfers.
26
CAPITAL ASSETS
The District maintains an inventory of capital assets. The two main types of capital/fixed
assets are:
• Audio/Visual, Computer and Computer-Related Equipment (AV equipment) -

Computers, monitors, printers, copiers, VCRs, TVs, electronic equipment, digital
cameras, smartboards, etc., with a cost of $500 or more per item. These items are
tracked by Fiscal Services. Each school and department must conduct an annual
physical inventory of these items and provide that information to Fiscal Services.
• General Equipment, Non-AV Equipment, or Computers, Servers, Routers, etc.,
which cost $5,000 or more per item. These items are tracked by Fiscal Services
and are recorded in the accounting system as District financial assets. Each item
is capitalized and depreciated in accordance with GASB Statement 34 reporting
requirements.
When any of the above-mentioned items is ordered and delivered to the Warehouse, the
equipment is tagged with a tamper-evident tag including an asset number (a bar coded
label), etched with the same asset number, and branded with the CSSD11 mark.
Use the following guidelines to properly classify equipment purchases:
• Purchases of equipment costing between $500 and $4,999.99 per item are
classified as equipment/supply expenditures using account #073500 -
Equipment< $5K.
• Purchases of equipment costing $5,000 or more per item are classified as
equipment expenditures using account #073000 - Equipment>$5K.
Sometimes the asset is not properly tagged, etched or branded. This usually occurs when
the asset is delivered directly to the school or is picked up at the store. When the
Warehouse is not included in the delivery of the purchase, school/department personnel
must contact the Warehouse at 520-2921 or Fiscal Services at 520-2366 for an asset tag
and to coordinate tagging, etching and branding of the asset.
Annual physical inventories are coordinated by Fiscal Services. An authorized and signed
Asset Disposition Form must be submitted to Fiscal Services for each asset disposed of
since the last physical inventory. All schools and departments are required to provide
updated information obtained from its annual physical inventory. Fiscal Services staff then
processes the information by making changes into the PeopleSoft Asset Management
module.
For assets purchased using a purchase order, delivered through the Warehouse and paid
by Accounts Payable, physical and cost information is captured by the PeopleSoft
PO/AP/AM interface and loaded from staging tables to the Asset Management module.
This process works very well and has made accounting for large computer purchases and
deployments much more accurate.
If a purchase order is not used, if the item is not delivered through the Warehouse, or if
the item is paid for using the District P-Card, then the PeopleSoft PO/AP/AM interface
system has been bypassed by the purchasing school or department. The asset
information is not automatically captured by the PeopleSoft accounting system. It is the
responsibility of the school or department to provide Fiscal Services with all
information for the purchase, so the item can be manually added to the PeopleSoft
Asset Management module. The item must be tagged, etched and branded.
27
APPENDIX A
GUIDELINES FOR APPROPRIATE EXPENDITURES
The Appropriate Expenditure Committee’s Final Report discusses the following types of
expenditures:
Student Appreciation. Snacks may be provided by the school for students participating in
school and student activities. Snacks served at student activities and meetings should be
charged to the SSA program designated for that student group. For school-wide activities,
SSA program #19010 may be used.
Student Incentives and Awards. If directly related to a student fundraising activity, the
expenditure should be charged to that SSA fundraising activity program. If student
incentives and awards are for other reasons, the expenditures may be charged to SSA
program #19010 or another SSA program at the principal’s discretion.
Volunteer Appreciation. Expenditures for volunteer appreciation events conducted by the

school throughout the school year are to be charged to SSA program #19095 – Volunteer
Appreciation. Appreciation gifts provided to volunteers should be tokens of appreciation.
Snacks served to volunteers and guests at student activities and meetings should be
charged to the SSA program designated for that student group. For school-wide activities,
use SSA program #19010.
Staff Appreciation. It is understood that staff and volunteer appreciation is a key

component of school teambuilding and performance. Schools/departments are reminded
that all district funds, including SSA funds, are taxpayer funds and should be managed in a
manner that is respectful of the stewardship responsibilities associated with the expenditure
of taxpayer dollars. In general, staff and volunteer appreciation is to be conducted at the
discretion of each individual school. However, the following guidelines should be considered
in conducting these activities.
Meal amounts are limited by the district per diem rate for the individual meal.
Alcohol is expressly prohibited.
Where possible, offsetting amounts from Social Committee Funds are encouraged.
Except for retirees and award winners, district funds should not be used to pay for
attendance by spouses/children or guests.
District funds will not be used to pay for staff socials.
Staff will not be given cash or checks as staff appreciation.
Off-Site Meals. Off-site (restaurant, catered, etc.) meals are seldom a necessary expense
of the district. However, they may be appropriate in certain circumstances to acknowledge
and recognize employees, volunteers and supporters. Off-site meals for staff appreciation
are subject to the same guidelines listed, above, for staff appreciation.
Staff Snacks and Meals. Snacks and light meals served to staff are appropriate in certain
circumstances when the meals are furnished for the convenience of the district. Some
examples follow:
During enrollment, staff and volunteers are provided with pizza at the school’s expense
because they are on call to assist with enrollment during a short lunch break and do not
leave the school premises.
For the school’s annual open house, teachers are required to remain at school beyond
the school day to host students and parents. The school provides pizza for the staff.
28
School/Department Meeting Meals. Expenditures for school/department meeting meals,
on an infrequent basis and for the convenience of the district, are permissible. However,
these situations should be held to a minimum and are limited to the district per diem
individual meal limit.
Staff Development. Expenditures for staff development, which are reasonable and
necessary business expenditures of the school, are charged to the Office of the Principal
Services Program.
Staff Compensation. All compensation is set by Human Resources for all work performed
by employees of the school/department/district. Payment for specific, additional duties are
made in accordance with the Teacher’s Master Agreement, the Executive and Professional
Handbook, the Educational Support Professionals Handbook, the Federal Fair Labor
Standards Act and Colorado statutes.
Non-exempt district employees are entitled to overtime pay in accordance with the Federal
Fair Labor Standards Act and Colorado employment law.
IRS regulations govern whether a service provider is an employee or an independent

contractor. Human Resources determines if the service provider is an employee or an
independent contractor based on the facts of each case. Principals/department heads must
contact Human Resources to receive a determination of the service provider’s status before
any services are performed.
Employee - Human Resources will proceed with hiring, usually as a “purple packet”.
Employees are paid through the district payroll system and receive a Form W-2 as
required by the IRS.
Independent Contractor - When HR determines that the service provider is an
independent contractor, a personal services contract is required. IRS Form W-9 must be
obtained from the independent contractor at the time the contract is executed.
Independent contractors are paid through the district accounts payable office and
annually receive an IRS Form 1099 instead of a W-2.
Approval of Contracts - For contracts of $500.00 and over, the principal/department
head will notify Procurement to execute a contract between the district and the
independent contractor/service provider. For contracts less than $500.00. the
principal/department head will execute a contract between the district and the
independent contractor/service provider.
Staff Performance Incentives. BOE policy requires staff incentives be approved in writing
by the BOE and/or superintendent before such payments are promised or paid. All approved
performance incentives must be paid through the district payroll system.
Staff Attendance at Special Functions. If there is an expectation from the BOE, district,
school, department, students, parents, or community that the principal, or designee(s),
attend a special function as a part of his/her job duties and in support of the mission and
goals of the district/school/department, then such attendance fees are a reasonable and
necessary business expenditure of the district.
Retirement Gifts and Banquet. The district holds an annual banquet honoring retirees.
BOE policy allows token gifts of appreciation to retirees. In addition, the
district/schools/departments honor retirees with receptions, banquets and gifts.
29
The BOE presents a plaque of appreciation to each retiree. This expenditure is charged
to its budgeted program.
The maximum amount expended from school/department funds for gifts for each retiree
will be based on the Governmental Services Administration meal per-diem rate, which is
currently $43. Although the meal per-diem rate is used as an adjusting index, the intent
is to establish a value that adjusts for inflation but that can be used for any retirement
gift.
The maximum amount expended from school/department funds for the district-
sponsored banquet meal for each honored retiree and a spouse/guest will be $25.00.
Charge this expenditure to the Office of Principal Services Program (Fund 10 Program
24110) or to an SSA program.
All expenditures in excess of these maximum limits will be paid from collections from
staff members and may be accounted for through SSA program #19023 - Staff Social
Committee.
Other Gifts. In accordance with IRS guidelines, appreciation gifts provided for staff must be
included in the employee’s income and are subject to federal and state income tax
withholding and Medicare taxes unless they can be excluded as a de minimis (token,
minimal, of small value) fringe benefit. Gifts excluded from income as de minimis fringe
benefits include appreciation gifts of small value, as long as they do not consist of cash or
cash equivalent. A gift card/certificate is not considered cash equivalent if it is redeemable
only for merchandise and cannot be converted into cash.
Except for retirement gifts, as discussed above, gifts to employees are not a district financial
responsibility and are to be purchased with funds collected from employees using SSA
Program
#19023 – Staff Social Committee.
Travel. Travel and registration expenditures require prior written approval from the
supervisor/division head. Out-of-state travel and registration expenditures require prior
written approval from the superintendent. The district will not pay for travel expenses of an
accompanying spouse, and these expenditures should not be recorded in the district
accounting system.
Dues and fees. Dues and fees paid by the district on behalf of an employee must be
reasonable and necessary business expenditures of the district. The district does not pay for
gym membership and wellness program fees.
Donations. The district is a public entity depending on taxpayer financial support. Because
of this, the district rarely makes cash donations to charitable organizations. Instead, the
district partners with several organizations and contributes to the community in various other
ways.
Cell Phone Charges. Cell phone charges that are reasonable and necessary business
expenditures of the school/department should be charged to the Office of the Principal
Services Program - 24110. Use account 050000, beginning in FY07 for cell phone and
pager expenditures. The District does not reimburse the cost of personal calls. If traveling
out of the Colorado Springs area, you may avoid roaming charges by calling Kathy New
(520-2140) to change your calling plan while you are in travel status.
Staff Coffee Funds. It is expected that district personnel furnish their own coffee, bottled
water and soft drinks during the ordinary workday. Schools/departments maintain employee
coffee funds for coffee consumed by staff. Guests, volunteers and parents may be offered
refreshments at district expense.
30
Graduation Expenditures. Different schools have varying needs regarding graduation
expenditures. These additional expenditures may be funded by SSA School Activity funds at
the principal’s discretion.
Catering – Beginning in FY07, catering charges are to be charged to SSA programs or to

account 050000.
Exceptions. Occasionally, based upon the situation, the school principal/department head
may request that an exception to the stated expenditure guidelines be granted. These
requests are to be submitted, in writing with attached justification, to the Executive Director
of Instruction/School Leadership and the division head for written approval.
31
APPENDIX B
Chartfields and Examples of Appropriate Expenditures
10-xxx-00-24110-011010-0000 Salaries – Administrative (01X010)

Account used to charge regular salaries of
administrative employees.
10-xxx-00-24110-011030-0000 Salaries – Non-Teaching Professional (01X030)

Account used to charge regular salaries for non-
teaching professional employees.
10-xxx-00-24110-011050-0000 Salaries – Clerical (01X050)

Account used to charge regular salaries for clerical
employees.
10-xxx-00-24110-012010-0000 Temp Salaries – Administrative (01X010)

Account used to charge temporary salary for
administrative substitute employees.
10-xxx-00-24110-012020-0000 Temp Salaries – Teachers (01X020)

substitutes for teachers.
10-xxx-00-24110-012050-0000 Temp Salaries – Clerical (01X050)

substitutes for clerical employees.
10-xxx-00-24110-013050-0000 Overtime – Clerical (01X050)

Account used to charge overtime pay to clerical
employees.
10-xxx-00-24110-015050-0000 Supplemental Pay – Clerical (01X050)

Account used to charge supplemental pay for
clerical employees.
10-xxx-00-24110-020010-0000 Employee Benefits – Administrator (020010)

Account used to charge employer-paid benefits on
the related salary.
10-xxx-00-24110-020020-0000 Employee Benefits – Teachers (020020)

the related salary.
10-xxx-00-24110-020050-0000 Employee Benefits – Clerical (020050)

the related salary.
10-xxx-00-24110-039000-0000 Other Purchased Professional Services

Account used to charge for services which by their
nature can be performed only by persons or firms
with specialized skills and knowledge. While a
product may or may not result from the transaction
the primary reason for the purchase is the service
provided. Included are the services of architects,
32
engineers, auditors, dentists, medical doctors,
lawyers, consultants, teachers, accountants,
brokers, etc.
10-xxx-00-24110-040000-0000 Purchased Property Services

Account used to charge for services purchased to
operate, repair, maintain, and rent property owned
or used by the school district. These services are
performed by persons other than school district
employees. While a product may or may not result
from the transaction, the primary reason for the
purchase is the service provided.
For example:
Utility Services
Cleaning Services
Snow Removal Service
Custodial Services
Lawn Care
Laundry Services
10-xxx-00-24110-050000-0000 Other Purchased Services

Account used to charge for services rendered by
organizations or personnel not on the payroll of the
school district (but not Professional and Technical
Services 039000 or Purchased Property Services
040000). While a product may or may not result
from the transaction, the primary reason for the
purchase is the service provided.
For example: Contracted field trips – transportation

costs only. Payments for transportation of students
between school and away-from-school instructional
activities.
Beginning in FY07, account 050000 is to be used

for catering, cell phone and pager charges.
10-xxx-00-24110-055000-0000 Printing
Account used to charge for printing, binding, and
duplicating. This includes designing, copying and
printing forms, posters, and handouts as well as
printing and binding school district publications. If
an instructional program does not have a printing
account, then account 061000 must be used.
10-xxx-00-24110-058000-0000 Travel & Registration

Expenditures for transportation meals, lodging, and
other expenses associated with travel for the
school district, including workshops for ESP,
teachers and administrators of the school
10-xxx-00-24110-058300-0000 Mileage Reimbursement

Account used to charge for reimbursement for
miles traveled while on business for the school
district.
33
10-xxx-00-xxxxx-051300-0000 Field Trips Paid for by the School
Expenditures for field trips paid for by the school
should be charged to account 053100.
10-xxx-00-24110-061000-0000 General Supplies

Account used to charge for items that are
consumed, worn out, or deteriorated through use.
Instructional supplies will also be charged to this
account number. The program number designates
if the expenditure is instructional or non-
instructional.
10-xxx-00-24110-061700-0000 Graduation Supplies

Accounts used by the district to account for school
graduation supplies.
10-xxx-00-24110-073000-0000 Equipment > $5K per item

Account used to charge for the expenditures of
equipment, machinery, furniture, fixtures, and
vehicles costing $5,000.00 or more per item.
Note: Machinery, furniture, and fixtures, (including

teacher desks, chairs, and file cabinets),
technology equipment, and other equipment that
are used for instructional purposes should be
charged to the appropriate instruction programs,
and not to this account.
10-xxx-00-24110-073500-0000 Non-Capital Equipment <$5K each

Account used to charge for the expenditure of
equipment, machinery, furniture, fixtures, and
vehicles costing less than $5,000.00 per item.
(From: Colorado Department of Education Financial Policies and Procedures Handbook Chart of Accounts)
34
APPENDIX C
ELEMENTARY SCHOOL CHARTFIELDS
Chartfield/General Ledger Account Number
Instructional:
10-xxx-00-00100-051300-0000 General Elem Ed Field Trips
10-xxx-00-00100-055000-0000 General Elem Ed Printing
10-xxx-00-00100-061000-0000 General Elem Ed General
Supplies
10-xxx-00-00100-065000-0000 General Elem Ed Technology Supplies
& Materials
10-xxx-00-00100-064200-0000 General Elem Ed
Textbooks/Curriculum Resources
10-xxx-00-00100-064300-0000 General Elem Ed Library
Books/Periodicals/Media
10-xxx-00-00100-073000-0000 General Elem Ed Equipment >
$5K each
10-xxx-00-00100-073400-0000 General Elem Ed Technology
Equipment
10-xxx-00-00100-073500-0000 General Elem Ed Non-Capital Equip
< $5K each
Non-Instructional: Office of Principal

10-xxx-00-24110-039000-0000 Bldg Adm Purchased
Professional Services
Property Services
10-xxx-00-24110-050000-0000 Bldg Adm Other Purchased
Services
10-xxx-00-24110-055000-0000 Bldg Adm Printing
10-xxx-00-24110-061000-0000 Bldg Adm General
Supplies
10-xxx-00-24110-073000-0000 Bldg Adm Equipment >
$5K each
10-xxx-00-24110-073500-0000 Bldg Adm Non-Capital Equip <
$5K each
35
APPENDIX D
MIDDLE SCHOOL CHARTFIELDS
Chartfield/General Ledger Account Number
Instructional:
General Middle School Expenses:
10-xxx-00-00200-051300-0000 Gen Elem Ed Field Trips
10-xxx-00-00200-055000-0000 Gen Elem Ed Printing
10-xxx-00-00200-061000-0000 Gen Elem Ed General
Supplies
10-xxx-00-00200-065000-0000 Gen Elem Ed Technology Supplies
& Materials
10-xxx-00-00200-064200-0000 Gen Elem Ed Textbooks/Curriculum
Resources
10-xxx-00-00200-064300-0000 Gen Elem Ed Library
Books/Periodicals/Media
10-xxx-00-00200-073000-0000 Gen Elem Ed Equipment >
$5K each
10-xxx-00-00200-073400-0000 Gen Elem Ed Technology
Equipment
10-xxx-00-00200-073500-0000 Gen Elem Ed Non-Capital Equip <
$5K each
Instructional Department Middle School Expenses:

10-xxx-00-02000-061000-0000 Art General
Supplies
10-xxx-00-16000-061000-0000 Computer General
Supplies
10-xxx-00-06000-061000-0000 Foreign Lang General
Supplies
10-xxx-00-09100-061000-0000 Home Econ General
Supplies
10-xxx-00-11000-061000-0000 Mathematics General
Supplies
10-xxx-00-12000-061000-0000 Music General
Supplies
10-xxx-00-12400-061000-0000 Music-Vocal General
Supplies
10-xxx-00-08300-061000-0000 P/E General
Supplies
10-xxx-00-13000-061000-0000 Science General
Supplies
10-xxx-00-15000-061000-0000 Social Science General
Supplies
10-xxx-00-10000-061000-0000 Industrial Arts General
Supplies
10-xxx-00-00700-061000-0000 Gifted Program General
Supplies
Non-Instructional: Office of Principal

Professional Serv
36
Property Services
10-xxx-00-24110-050000-0000 Bldg Adm Other Purchased
Services
10-xxx-00-24110-055000-0000 Bldg Adm Printing
10-xxx-00-24110-061000-0000 Bldg Adm General
Supplies
10-xxx-00-24110-073000-0000 Bldg Adm Equipment > $5
K each
10-xxx-00-24110-073500-0000 Bldg Adm Non-Capital
Equip<$5K each
37
APPENDIX E
SSA Program Numbers
19010 General Bldg SSA Fund 19047 Clubs & Activities Misc 7 19096 Small Grant Awards Funds
19011 Bad Checks 19048 Clubs & Activities Misc 8 19097 Summer Literacy/School Scholarship Funds
19012 Class Fees 1 19049 Clubs & Activities Misc 9 19098 Staff Appreciation
19013 Class Fees 2 19050 Clubs & Activities Misc 10 19099 Benevolent Projects
19015 Student Government 9151 Clubs & Activities Misc 11 19100 Parent Involvement
19016 Student Donation Fund 19052 Clubs & Activities Misc 12 19101 Art Club/Activity
19017 PTO 19053 Clubs & Activities Misc 13 19102 AVID Club/Activity
19018 Yearbook 19056 Grocery Cerfiicates - Fundraiser 19103 Chess Club/Activity
19019 Custodial/Safety Awards 19057 Office – General 19104 Counseling Club/Activity
19020 School Pictures 19058 Office Misc 1 19105 Drama Club/Activity
19021 Field Trips 19059 Office Misc 2 19106 English Language Arts Club/Activity
19022 Soft Drink/School Store 19060 Office Misc 3 19107 Family & Consumer Education Club/Activity
19023 Emplloyee Social Committee 19067 Library Club/Activity 19108 Foreign Language Club/Activity
19024 Childcare 19068 Band Club/Activity 19109 Forensics Club/Activity
19025 SSA Salaries - Other 19069 Choir Club/Activity 19110 Industrial Arts Club/Activity
19026 Sports Challenge 19070 General Music Fundraiser 19111 Math Club/Activity
19027 Outdoor Education 19071 Orchestra Club/Activity 19112 Math, Engineering Science (MESA) Club/Activity
19028 Athletics 1 19072 Magazines Fundraiser 19113 Physical Ed Club/Activity
19029 Athletics 2 19073 Fundraiser Misc 1 19114 Social Studies Club/Activity
19030 Athletics 3 19074 Fundraiser Misc 2 19115 Special Ed Club/Activity
19031 Athletics 4 19075 Fundraiser Misc 3 19261 Sixth Grade - Team 1
19036 Tech Ed/Computer Ed Clubs/Activity 19080 Fundraiser Misc 8 19271 Seventh Grade - Team 1
19037 Gifted & Talented Club/Activity 19081 Fundraiser Misc 9 19272 Seventh Grade - Team 2
19038 Imagination Celebration Club 19082 Fundraiser Misc 10 19273 Seventh Grade - Team 3
19039 Sicence Club/Activity 19083 Fundraiser Misc 11 19274 Seventh Grade - Team 4
19040 Honor Society Club 19088 Fundraiser Misc 16 19275 Seventh Grade - Team 5
19041 Clubs & Activities Misc 1 19090 Cookie Dough Sales 19281 Eighth Grade - Team 1
19042 Clubs & Activities Misc 2 19091 Pizza Coupon Sales 19282 Eighth Grade - Team 2
19043 Clubs & Activities Misc 3 19092 Candy Sales 19283 Eighth Grade - Team 3
19044 Clubs & Activities Misc 4 19093 Coke/Advertising Funds 19284 Eighth Grade - Team 4
19045 Clubs & Activities Misc 5 19094 Student Incentives and Awards 19285 Eighth Grade - Team 5
19046 Clubs & Activities Misc 6 19095 Volunteer Appreciation
38
APPENDIX F
SCHOOL CHECKING ACCOUNT
PROCEDURES
The school checking account provides a method for schools to meet immediate disbursement
needs and reduces the amount of petty cash needed by schools.
Each school will be assigned a special check number sequence to enable Fiscal Services to
maintain accurate records for each middle and elementary school. The check number will have
eight digits. The first three digits identify the school location (for example, 101xxxxx or 240xxxxx).
The last five digits identify the number of the check.
The checkbook and any unused check stock must be kept in a locked cabinet or safe. Signing
blank checks is prohibited.
Two check signers are authorized for each school. If authorized signers change, call Fiscal
Services 520-2054 to request a new bank signature card. The new authorized signer must make
arrangements with Fiscal Services for a one-hour training session. The custodian of the
checkbook must not be an authorized check signer.
In the event of improper management of the school checking account a school may lose its check
writing privileges. Fiscal Services maintains a record of improper transactions by school, which is
forwarded quarterly to Principals and Executive Directors of School Management. If the problem
persists, school staff will receive additional training from Fiscal Services. If problems continue
after training, the school will be notified of a 90-day probationary period. At this point, if
improvement is not shown, check writing privileges will be taken from the school.
Guidelines for Using the School Checkbook
• Before the purchase is made, prior written authorization must be obtained from the
account manager responsible for the account number/chartfield charged. This will be
documented using a School Check Request Form.
• Individual checks cannot exceed $300. Do not issue multiple checks to circumvent this
limit.
• Expenditures made from the school checking account will be charged to the General
Fund 10 or the School and Student Activities (SSA) Fund 74.
• Supplies and Materials (Account #06xxxx) – Supplies and materials used for instruction
in the classroom may be charged to school instructional programs (#00100 - #18000).
Supplies and materials for the school office are non-instructional expenditures.
• Game Officials - Middle school certified game officials (umpires and referees) who are
self-employed may be paid from the school checking account. Social security numbers
must be noted on the check register. Names, social security numbers and addresses of
game officials are available from the Athletic Office. Game workers cannot be paid using
the school checking account. Game workers are District employees paid through the
District’s payroll system. All other individuals providing services to the District must
contract with the Procurement Department and are paid through the use of purchase
orders. The school checking account cannot be used for payment of these services.
39
• Non-Capitalized Equipment - Equipment purchases of $300 or less can be made
from the school checking account and will be charged to the supply account
number 06xxxx.
• Other Purchased Services (Account #05xxxx) – Purchased services from incorporated

vendors do not require IRS Form 1099 reporting and are allowable expenditures from the
school checking account. Payments for purchased services from individuals, sole
proprietors, or partnerships require IRS Form 1099 reporting and are not allowed
expenditures from the school checking account. For purchased services requiring IRS
Form 1099 reporting, a signed contract must be executed and filed with Procurement.
Payment is made through Fiscal Services.
• Reimbursements – Employees who have made small purchases for the school may be
reimbursed if such purchases were approved by the principal prior to the purchase.
School checks are issued for emergent needs only. A Request for Check, P-Card, or
petty cash should be used for most employee reimbursements. Reimbursements to
principals and authorized check signers cannot be made from the school checking
account.
• Late Payments – Occasionally, a school must make a speedy payment for a past-due or
misplaced invoice. If the past-due invoice has no purchase order number reference, the
school may issue a school check. If a P.O. number is referenced on the invoice, the
invoice should be forwarded to Fiscal Services for payment. Note the date of receipt on
the invoice.
• COD Payments – Cash on Delivery purchases received at the school may be made from
the school checking account.
• Insufficient Budget – An expenditure to a chartfield with insufficient remaining budget will

not post to the general ledger. Expenditures failing budget check cause the entire posting
process to stop. Because of this, Fiscal Services charges expenditures failing budget
check to the school’s SSA 74 general building fund program 19010.
Expenditures That Can Not Be Paid From the School Checkbook
• Salaries and Employee Benefits - Game workers cannot be paid using the school
checking account. Game workers are District employees paid through the District’s
payroll system.
• Personal Services – Except for Game Officials, personal services cannot be paid from
the school checking account.
• Purchase Orders - The school checking account cannot be used to pay for any item
ordered using a purchase order.
• Travel and Mileage - Reimbursement for lodging, meals, conference registration, airfare
and mileage are governed by IRS regulations. A Travel Request Form must be submitted
for all conference-related travel. An Auto Mileage Reimbursement Request is submitted
to Fiscal Services for mileage reimbursements.
• Professional Development Fund (PDF) - PDF expenditures are reimbursed using a

Request for Check. Fiscal Services maintains individual PDF fund balances.
40
• Principal and/or Authorized Signer - Submit a Request for Check, along with attached
supporting documentation, to Fiscal Services for reimbursements to principals and other
authorized school check signers.
• Payments to “Cash” or “Bearer” – Never make checks payable to “Cash” or “Bearer”.
Required Supporting Documentation
• Each school check must be documented with a School Check Request Form.
• Original Invoices or Receipts – The school must pay from original invoices/receipts. The
use of original invoices or receipts to document payments is an internal control that
decreases the chances of making duplicate payments.
If an original invoice is not available, request that the vendor fax the invoice to the
school. Note on the faxed invoice that the original invoice was misplaced and
payment is being made from a faxed copy. The date received and the receiver’s
signature should be written on the faxed copy, noting for the auditors that this is an
exception. When an original order form must be mailed to the vendor, a copy of the
order form is acceptable documentation. Do not pay from billing statements. Destroy
duplicate invoices. Mark the invoice “PAID” after a check has been issued.
• Vendor Name - The vendor’s name should be printed on the invoice or receipt. If not
provided on the vendor receipt, that information must be written on the receipt by the
buyer.
• Description - The invoice or receipt must describe the item purchased. If a description of
items purchased is not provided on the vendor receipt, that information must be written
on the receipt by the buyer. Restaurant receipts must be itemized receipts, with the
stated business purpose of the meeting, and the names of the participants.
• Date and Signature of Receiver - The individual receiving the item should sign and date
the invoice to verify the date the item was received.
• Discounts - Discounts should always be taken if offered by the vendor.
• Sales Tax Incorrectly Charged to the District by Vendors – The District is a sales tax
exempt organization. If a vendor invoice includes sales tax, subtract it from invoice totals
and note to the vendor that the District is sales tax exempt.
Maintaining Checkbook Balances
• Opening Account Balance – Elementary schools begin each month with an opening
balance of $1,000; middle schools with $1,500. Each month enter this beginning balance
into the check register.
• No Deposits - Schools are not to deposit money into the school checking account. For
this reason, any deposit tickets provided with check orders should be destroyed
immediately.
• Record Check Transactions – Each school’s check register should contain all required
information needed to record the transactions into the Fiscal Services accounting system.
Include check number, payee, amount, description of purchase, social security number of
game officials, and chartfield to be charged.
41
• Record Bank Transactions - When checks or binders are ordered from the bank and
bank charges will be charged to the account, record the cost, chartfield, and date of the
order.
• Voided Checks - When a check is voided, deface the check by writing “VOID” in ink
across the front of the check and tear off the signature. Record the check number, date
and reason for the void. Do not remove the original check transaction from the check
register. Note on the original check transaction that the check was later voided. Add the
amount of the voided check to the check register’s current balance on the date the check
was voided. Note the check number, payee, amount and the chartfield of the voided
check. Include the voided check with information sent to Fiscal Services.
• Stopped Payments – A stop payment must be requested from Fiscal Services prior to
reissuing a check. For checks lost in the mail, stop payment requests will be made to the
bank seven days after the mailing date. The original check transaction should note that
the check was voided/stopped. Note the stop date, amount, check number and chartfield
of the stop payment. Then issue and record the replacement check.
Documentation to Forward to Fiscal Services
Fiscal Services staff reconciles the pooled checking account for all middle and elementary
schools and records monthly transactions for each school. Submit the following to Fiscal Services
on the first of each month, including summer months:
• Check Register - A copy of the month’s check register, reviewed and signed by the
principal. The District check register form is required to be used when submitting the
monthly reconciliation.
• Check Carbons and Documentation – Tape the check carbon to the original supporting
documentation.
• Order Forms - If checks or binders are ordered, include a copy of the order form with the
other monthly documentation.
• Voided Checks - Submit voided original and carbons for each voided check.
• Calculator Tape Total of Check Register – Attach an adding machine tape starting with
the month's beginning account balance ($1,000 for elementary schools/$1,500 for middle
schools). Add voids. Subtract checks issued and cost of check orders. The tape total
should equal the month's ending account balance.
42
APPENDIX G
S:\DRIVE REPORTS and
BUDGET TRANSACTION DETAIL REPORTS
Accessing S:\Drive Reports:
Fiscal Services updates these files between 5:00 and 7:00 a.m. Never access these files before
or during this update time. Never make and save changes to these files. If changes are saved,
the files will not properly update the next day and will require maintenance from Information
Services.
To Run Departmental Report of Account Balances:
From your desktop, right click the START button

Left click the EXPLORE button
Left click on Admin_share on "CSSD11 Adm" (S:)
Double click on PeopleSoft Shared
Double click on psft folder
Double click on n Vision FY7
Double click on your school folder
Three files appear for each school
DeptID.xls Budgeted accounts budget, encumbrance, expenditure
information
DeptID-ssa.xls SSA program totals for the day
Dept ID-his.xls SSA history for the fiscal year
Double click to open
Budget Detail Transaction Reports

If you get stumped, call Fiscal Services at 520-2051 for help.
From the PeopleSoft Financials main menu choose:

Commitment Control/Review Budget Activities/Budget Reports/Budget Transaction Detail
Enter your Run Control ID

The following information must be entered to run the report:
Business Unit = SD11
Ledger Group = APPROP
User Budget Override Box must be Unclicked
Transaction Type Option = ALL
Commitment Control Date Option = ALL
Ledger Type Option = ALL
Enter the parameters of the report, including the budget year:

Fund/Dept/SRE/Program/Account/Project/Budget Year
Click on “Save”
Click on “Run”
Click the “OK” button
Go to the Process Monitor link
When the report status is SUCCESS and POSTED
Go to the Detail link
Go to View Log/Trace
Click on GL8005 ……….PDF
The report will open in Acrobat
43
APPENDIX H
Colorado Springs School District 11
School and Student Activity (SSA) Account Fundraiser Approval and Reconciliation Report
Approval for the Activity or Fundraiser:

School_________________________________________ Activity Facilitator/Sponsor________________________/_____
date
Name of Activity _________________________________ Opening Date _____________ Closing Date_______________
Purpose of Activity/Fundraiser______________________ Principal’s Approval to Begin Activity________________/______

date
Reconciliation for the Activity or Fundraiser:

Revenues: All proceeds must be deposited daily to SSA bank account. SSA Program # Used_____________
Date Description/Account # Amount

_________ ______________________________________________________________________ $__________
_________ ______________________________________________________________________ $__________
___________ ____________________________________________________________________________________ $__________
_________ ______________________________________________________________________ $__________
Total Revenues $__________
Expenditures: If items were purchased for resale, include the number of items purchased, total cost, and cost per item.
SSA Program # used_________________
Payee Date Description /Account # Check # Amount

_____________________________ _______ ____________________________ _____________ $__________
______________________________ _______ ____________________________ _____________ $__________
______________________________ _______ ____________________________ _____________ $__________
______________________________ _______ ____________________________ _____________ $__________
______________________________ _______ ____________________________ _____________ $__________
______________________________ _______ ____________________________ _____________ $__________
Total Expenditures $__________
Net Revenues From the Fundraiser: (revenues minus expenditures) $________
Use of Net Revenues from Fundraiser: _________________________________________________________________

Use of Residual Net Revenues, if any: _________________________________________________________________
Activity Facilitator/Sponsor Signature_________________________ Principal Signature ___________________________
The
ThePrincipal
Principalmust
mustgive
givewritten
writtenapproval
approvalbefore
beforefundraising
fundraisingactivities
activitiesmay
maybegin.
begin.All
Allrevenues
revenues(including
(includingcash
cashand
andchecks)
checks)
must
mustbebedeposited
depositeddaily
dailyinto
intothe
theDistrict’s
District’sSchool
Schooland
andStudent
StudentActivities
Activities(SSA)
(SSA)bank
bankaccount.
account.All
Allexpenditures
expendituresmust
mustbebepaid
within 30 days after the end of the activity. Forward the completed and authorized/approved form to Fiscal
paid within 30 days after the end of the activity. Forward the completed and authorized/approved form to Fiscal Services Services in the
Central Administration
in the Central Building.
Administration The school
Building. retains retains
The school a copy aforcopy
its records. Retention
for its records. requirements
Retention are oneare
requirements year
oneplus theplus
year
current school
the current year.year.
school
This form may be duplicated as needed at each site. August 2002
APPENDIX I
SCHOOL CHECK REQUEST FORM

FOR CHECKS ISSUED FROM THE
ELEMENTARY AND MIDDLE SCHOOL CHECKBOOK
Date: _____________________________________________
Requestor: _____________________________________________
Amount Requested: $____________________________________________
Check Number _____________________________________________
Charge Account: _____________________________________________
Make Check Payable To: _____________________________________________
Address: _____________________________________________
Description: _____________________________________________
Principal Approval: _____________________________________________

APPENDIX J
School Site Visits By the Senior Internal Accountant and

School Audits By the District’s Independent Auditors
Periodically, the District’s Senior Internal Accountant/School Liaison will visit each school. School
staff will be asked a questionnaire regarding school accounting procedures. The Senior Internal
Accountant/School Liaison will then review the school’s accounting records. After the site visit, a
report will be issued addressing concerns and areas of needed improvement.
During the site visits, the Senior Internal Accountant /School Liaison will make suggestions for
improvement and will ask if school staff needs any assistance. These visits should be used by
school staff to obtain one-on-one training, as needed, and as an opportunity to consider best
practices at the school.
Every couple of years, the District’s independent auditors will visit each school on a rotating
basis. These school visits are a part of the auditors’ annual audit of the District. The independent
auditors express an opinion on the District’s Comprehensive Annual Financial Report (CAFR) and
issue a management letter containing audit findings at the schools and departments and
recommendations for improvements.
The schools and departments must respond to the auditors’ findings and recommendations.
Below is a short procedure for responding to these audit findings.
Procedure for Schools to Respond to Audit Findings
Timeline
1. The independent auditors issue their management letter recommendations Date….

for the school sites.
2. The Principal is notified of the auditors’ findings for that school by + 7 days
Fiscal Services.
3. The Principal submits a written response to the Executive Director + 7 days

of School Leadership.
4. The Executive Directors of School Leadership compile the responses. + 7 days
5. The compiled report is submitted to the Audit Committee. + 7 days
6. The Audit Committee reviews the compiled report and presents it to the + 14 days
Board of Education.
7. The Senior Internal Accountant conducts follow-up communication + 14 days

and/or visits to verify implementation of remedies.
46
APPENDIX K
Quick Reference for Principals

Accounting Responsibilities
The principal is ultimately responsible for the financial health of the school. The following is a list
of some of the Principal’s financial responsibilities:
1. Accounting and Payroll Procedures – The principal is responsible for following the written
accounting and payroll procedures.
2. Proper Classification of Expenditures – The principal is responsible for the proper

classification of all school expenditures for managing the budget and proper reporting of
expenditures.
3. Appropriate Expenditure of Funds – The principal is responsible for the appropriateness of

the school’s expenditures and should be familiar with the Appropriate Expenditure Committee’s
final report.
4. Segregation of Duties – The principal is responsible for maintaining proper accounting

internal controls, including segregation of duties over accounting tasks at the school.
5. Financial Reports for the School – The principal is responsible for reviewing the financial
reports for the school on a regular basis (at least monthly). The PeopleSoft Budget Transaction
Detail Report, Warehouse Charges Report, and S:Drive reports for SSA account activity, SSA
account balances and budgeted account balances must be reviewed by the Principal.
6. BAAC – The principal is responsible for reporting financial matters, including the independent
auditors’ management letter findings pertaining to the school, to the BAAC.
7. Various Accounting Authority – The principal assigns authority over accounting tasks (such
as petty cash management) to school personnel and documents such authority on the Signature
Authorization Form submitted to Fiscal Services.
8. Bank Deposits – The principal is responsible for reviewing cash and checks received by the
school office. The principal must compare the bank deposit ticket and the SSA Receipt Form,
signing each.
9. Timeliness of Bank Deposits – Deposits must be made within 24 hours of receipt by the
school office.
10. Teacher Collection Form – The principal is responsible for implementing the use of the
Teacher Collection Form for funds submitted to the school office.
11. School Checkbook – The principal must review the school checkbook activity and document
such review and approval by signing the Check Register/Log before it is submitted to Fiscal
Services.
12. Authorized Check Signer – The principal and one designee, other than the custodian of the
checkbook, act as authorized check signers for school-issued checks.
13. Check Request Form for School-Issued Checks – The principal must approve all
expenditures paid with school-issued checks and document such approval by signing the Check
Request Form.
47
14. Check Requests to Accounts Payable – The principal is responsible for submitting Check
Request Forms to Accounts Payable for payment. His written authorization is needed for Check
Requests for more than $1,000.00. He must forward any check request to reimburse himself to
his immediate supervisor for written approval.
15. Vendor Invoices – The principal is responsible for submitting vendor invoices to Accounts
Payable in a timely manner to ensure prompt payment.
16. P-Card Purchases – The principal is responsible for managing and reviewing the school’s P-
Card purchases.
17. Requests for Proposals – For any purchase exceeding $2,500.00, a Request for Proposals
must be requested from the Procurement Department.
18. Journal Entries – The principal initiates journal entry forms, when needed, to correct errors
in the school’s accounting records.
19. Budget Transfers – The principal initiates budget transfers, as needed, to maintain sufficient
budget in the various spending accounts.
20. Fixed Asset Inventory – The principal is responsible for the completion of the annual fixed
asset inventory. Usually this task is delegated to the LTE/LTT.
21. Disposition of Fixed Assets – The principal is responsible for authorizing the removal of
fixed assets from the school, when needed, and signing the Fixed Asset Disposition Form, which
is submitted to Fiscal Services.
22. Fundraising Activities – The principal is responsible for authorizing all fundraising activities
before they begin, reviewing those activities, and reviewing the Fundraiser Reconciliation Report,
which is submitted to Fiscal Services.
23. Sales Tax Licenses – The principal is responsible for the school’s compliance with
state/county and city sales tax collection, reporting and remitting requirements.
24. PTA/PTO – The principal is responsible for receiving monthly financial reports from the
school’s PTA/PTO.
25. Employee Absence Reporting – The principal is responsible for supervising the reporting of
employee absences through the SEMS reporting system and ensuring that District policy for
employee absences is followed.
26. Hiring and Terminating Employees – The principal is responsible for submitting the proper
paperwork to Human Resources when hiring employees and terminating employment. He/she is
responsible for follow up with Human Resources to determine that the paperwork has been
properly processed into the PeopleSoft HR system.
27. Payroll/Timesheets – The principal is responsible for the correct and timely submission of
payroll forms/timesheets to the Payroll Department.
28. Overtime – The principal authorizes overtime before it is worked and ensures that employees
do not work unauthorized overtime.
48
APPENDIX L
CHECK REGISTER
School Name --
Check Register for the Month of --
$1,000.00
Date Check # Vendor Name Account Charged Description Amount Balance
Beginning
Balance
$1,000.00
Elementary
$1,500.00 Middle
School
$1000.00
Beginning
$1,000.00 Balance
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
$1,000.00
Ending Balance $1,000.00
Reconciled by: Date:
Principal Signature: Date:
49

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COLORADO SPRINGS SCHOOL DISTRICT NO.

Find it on the web:

Fiscal Services Personnel and Telephone Numbers…………………………………..…………….. 2

520-2050 Chuck Struck, CPA, Director of Fiscal Services

520-2047 Lisa Heintz, A/P Supervisor

520-2054 Lorrie Myers, A/R Technician

PeopleSoft Training – The District offers many opportunities for training.

Each school and department is identified by its own department ID:

101 –139 Elementary schools

Programs are identified by a five-digit number.

00100 – 17990 Instructional Programs

Six-digit account numbers identify the type of general ledger account.

010010 – 099000 Expenditure Accounts

Projects are identified as a four-digit number.

0000 – 0000 Project or Grant Number

Examples of instructional spending:

Examples of items that are not instructional spending:

• Food not used as part of the instruction

Fund DeptID SRE Program Account Project

10 240 00 00200 061000 0000

Fund 10 General Fund

This program provides for:

• Building administrator and clerical staffing in support of students and teachers.

Fund DeptID SRE Program Account Project

10 240 00 24110 061000 0000

Fund 10 General Fund

Example: 74 240 00 19010 742500 0000

#19018 – Yearbook. Schools sell yearbooks at cost or for a profit as a fundraiser.

#19020 – School Pictures. Schools sell school pictures at cost or at a profit as a

#19056 Grocery Certificates – Fundraiser. Account for grocery certificate programs

#19072 Magazines Fundraiser. Magazines are sold as fundraisers. Subscribers write

#19093 Pepsi/Advertising Fund. Advertising contract revenues, such as Pepsi funds,

74 240 00 19010 742500 0000

Fund 74 School and Student Activities Fund

Safes and Safe Combinations:

• Students should not be used as door-to-door sales agents.

City of Colorado Springs 2.5%

• Circle or underline items to emphasize information. Do not use highlighters.

• The District pays from original receipts/invoices.

• If the employee continually fails to obtain receipts or is cavalier in submitting requested

• If a reimbursement is requested for internet purchases, documentation must include the

The following are some general rules to follow:

• The District’s mileage reimbursement rate is $.40 per mile.

• The mileage reimbursement was approved by the budget account manager.

• Mileage reimbursement requests must be submitted at least quarterly. Incomplete

Employee vs. Independent Contractor:

• Level of instructions the District gives the worker

• Meal expense reimbursements must be documented by writing the business purpose

• The cashing of checks is prohibited.

• Petty cash funds are to be reconciled periodically by someone independent of the

• Checks are deposited into the SSA bank account.

CHECK PLUS $40.00

After Procurement processes an online purchase requisition, a purchase order (PO) is

SPECIAL PRICING VENDOR AGREEMENTS

This form is not used to make budget transfers.

• Provide a detailed explanation of the correcting transaction.

• Transactions between two different schools/departments must have written approval

• Submit the form to Fiscal Services for processing.

Follow these state mandates when making budget transfers:

• Budgeted funds may be moved from one instructional account to another

• Childcare - The Office of Communications and Community Relations submits billing

• Audio/Visual, Computer and Computer-Related Equipment (AV equipment) -

Use the following guidelines to properly classify equipment purchases:

Volunteer Appreciation. Expenditures for volunteer appreciation events conducted by the

Purpose of Activity/Fundraiser____________ Principal’s Approval to Begin Activity/

Activity Facilitator/Sponsor Signature_ Principal Signature ___