PEMBROKE PUBLIC SCHOOLS

BUSINESS OFFICE PROCEDURE

MANUAL

Pembroke Public Schools Submitted By: Lori Jacobs, Debra Dutra & Jeri Praetsch

March 5, 2014

Table of Contents

Part I

Summary of Internal Control Polices and Law...............................................1

1. Compliance with Laws .......................................................................1

2. Security of Financial Records and Data ..............................................3

3. Property Management Guidelines.......................................................5

4. Procurement Guidelines ......................................................................6

5. Travel Guidelines……………………………………………………7

6. Consultants and Contractors ...............................................................8

Part II

Internal Control Procedures ............................................................................9

1. General Accounting Procedures .........................................................9

2. Cash Management Procedures ..........................................................10

3. Grant Receivable Procedures ............................................................16

4. Payroll Procedures ............................................................................19

5. Accounts Payable Procedures ...........................................................39

6. Accounts Payable Procedure for ADS……………………………..40

7. Management Reporting Procedures ..................................................61

8. Anti-Fraud Response Procedures…………………………………..63

Appendix A

General Policy on Leasing

Procedures for Handling Leases .............................................................68

Appendix B

General Policy on Gifts

Procedures for Handling Gifts ......................................................................70

Appendix C

General Policy on Purchase Order Cancellation

Procedures for Canceling Purchase Orders .............................................71

Appendix D

Student Activities

Procedures for Handling Student Activities Accounts…………………72

Appendix E

Athletic Program

Procedure for Handling Athletic Monies……………………………….73

Appendix F

Building/Facilities

Procedure for Requesting Building/Facility Use……………………….74

Appendix G

Pembroke Public Schools Format

Chart of Accounts………………………………………………………79

Appendix H

End of the Year Report

Procedure for submitting EOY Report…………………………………86

Tyler ADS Profund State Reporting Massachusetts………………………..87

Part I

SUMMARY OF INTERNAL CONTROL POLICIES AND LAWS

INTRODUCTION

Internal control policies provide the Pembroke Public Schools with the foundation to safeguard

its assets properly, implement the Pembroke School Committee’s policies, provide compliance

with state and federal laws and regulations, and produce timely and accurate financial

information.

1. COMPLIANCE WITH LAWS

The Pembroke Public Schools will follow all of the relevant laws and regulations that govern the

school districts within the Commonwealth of Massachusetts. Additionally, any Federal

Government laws and regulations that relate to grant funding will be adopted as the grant

funding is received. The following are specific policies and procedures of the Pembroke Public

Schools.

1.1. Record Keeping

1. To provide an accurate and auditable record of all financial transactions, the Pembroke

Public Schools’ records and accounts are maintained in conformity with generally

accepted accounting principles as required by the Commonwealth’s statutes applicable to

school districts.

2. Further, the Pembroke Public Schools specifically requires that:

a. No funds or accounts may be established or maintained for purposes that are not fully

and accurately described within the records of the Pembroke Public Schools.

b. Receipts and disbursements must be fully and accurately described in the records.

c. No false entries may be made in the records.

d. No false or misleading reports shall be issued.

e. Payments may be made only to the contracting party and only for the actual services

rendered or products delivered.

f. No false or fictitious invoices may be submitted or paid.

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1.2. Organizational Conflict of Interest or Self-Dealing (Related Parties)

The Pembroke Public Schools will follow MGL, Chapter 268A conflict of interest law and

disclosure. Additionally, it may not be operated for the benefit of an affiliated or unaffiliated

organization or an individual in his or her own private capacity or individuals related to the

Pembroke Public Schools or members of its management, unless the private benefit is considered

merely incidental. This private benefit preclusion will extend to the following:

1. Sale or exchange, or leasing, of property between the district and an affiliated or

unaffiliated organization or a private or related individual.

2. Lending of money or other extension of credit between an agency and an affiliated or

unaffiliated organization or a private or related individual.

3. Furnishing of goods, services, or facilities between the district and an affiliated or

unaffiliated organization or a private or related individual except for the rental of district

facilities as specified in the Pembroke School Committee Policy Manual.

4. Payment of compensation, unless authorized by the Pembroke School Committee, by the

district to an affiliated or unaffiliated organization or a private or related individual.

5. Transfer to, use by, or for the benefit of a private or related individual of the income or

assets of the Pembroke Public School unless specifically voted by the Pembroke School

Committee.

Thus, the Pembroke Public Schools will be guided by the principle of arms-length standards

with all affiliated or unaffiliated organizations or with a private or related individual(s).

Related party transactions shall include transactions between a school / district and members of

the Pembroke School Committee, administration, employees, related individuals and affiliated

companies. Related individuals within the scope of this definition include spouses, parents,

children, spouses of children, grandchildren, siblings, father-in-law, mother-in-law, sister-in-

law, and brother-in-law of a School Committee member or school district employee.

1.3. Political Contributions

No funds or assets of the Pembroke Public Schools may be contributed to any political party or

organization or to any individual who either holds public office or is a candidate for public

office. The direct or indirect use of any funds or other assets of the Pembroke Public Schools for

political contributions in any form, whether in cash or other property, services, or the use of

facilities, is strictly prohibited. The Pembroke Public Schools cannot be involved with any

committee or other organization that raises funds for political purposes.

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1. The following are examples of prohibited activities include the following:

a. Contributions by an employee that are reimbursed through expense accounts or in

other ways.

b. Purchase by the school district of tickets for political fundraising events.

c. Contributions in kind, such as lending employees to political parties or using the

assets of the Pembroke Public Schools in political campaigns.

2. SECURITY OF FINANCIAL RECORDS AND DATA

2.1. Security of Financial Data

1. The district’s accounting software should be reviewed regularly to ensure that only

properly authorized individuals, utilizing a security password, can access or modify data.

2. The district’s financial data must be backed up daily to ensure the recoverability of

financial information in case or hardware failure. Such back-up shall be stored in a fire-

safe area that is properly secured.

3. The Superintendent of Schools or the Superintendent’s designee shall secure all other

financial data.

2.2. Security of School Documents

Originals of the following district documents are maintained and their presence is verified on

a periodic basis.

1. Minutes of School Committee Meetings

2. Agreements

3. Leases

4. Insurance Policies

5. Vendor Invoices

6. Grant and Contract Agreements

7. Fixed Asset Inventory List 3

2.3. Record Retention and Disposal

1. Records are maintained for the following indicated minimum periods:

a. Records, documents, and other supporting evidence including paid, cancelled or

voided checks, accounts payable records, vendors’ invoices, payroll sheets and

registers of salaries and wages, employees’ time cards and other public documents are

retained for seven years after the original entry date.

2. The following records supporting Federal contracts, as required by the U. S. Office of

Management and Budget are retained for the indicated minimum periods:

a. For three years after submission of the final report of expenditures, all financial

records including spreadsheets, salary information, invoices submitted and paid, and

any other pertinent information, with the following exceptions:

i. If any litigation, claim, or audit is started before the expiration of the three

year period, the records shall be retained until all litigation, claims, or audit

findings involving the records have been resolved and final action taken.

ii. Records of equipment acquired with Federal funds shall be retained for three

years after final disposition.

b. Permanently: Audit reports, annual district reports, School Committee minutes,

tax and legal correspondence, labor contracts, insurance claims and policies, and

retirement / pension records.

3. The disposal date determined under this procedure is the end of the fiscal year, or the

date of final payment of government grants.

4. All records not supporting government grants or otherwise covered by rules of the

Internal Revenue Service are retained for three years from the end of the fiscal year in

which the records were originally prepared.

5. All financial records are maintained, by category, in chronological order and fiscal

year.

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3. PROPERTY MANAGEMENT GUIDELINES

3.1. Use of School Assets

No employee may use any of the School property, equipment, material or supplies for personal

use without the prior approval of the Superintendent.

3.2. Use of School Credit Cards

There will be no school credit cards permitted.

3.3. Property and Equipment

The Town of Pembroke maintains detailed records and tags all government-furnished property

and equipment, with an identification and segregation of property and equipment acquired

through government grants.

3.4. Identification of Property

Lists of grant-purchased materials shall be kept in databases kept by the technology department.

3.5. Record and Report of Property

1. The Town of Pembroke maintains records for every item of property purchased for

$5,000 or more as follows:

a. Name and description

b. Serial number, model number, or other identification

c. If title vests with any entity other than the school district, specific information relative

to which specific entity

d. Location and condition of the equipment

e. Ultimate disposition data, including date of disposal, sales price, or method of

disposal.

3.6. Physical Inventories

1. The Town of Pembroke performs a physical inventory of all property valued in excess of

$5,000 per unit on an annual basis.

2. The physical inventory records include each such asset, its identification number, its

location, and a brief description of its condition. 5

3. The physical inventory is reconciled to the detailed fixed asset list. Any differences are

investigated and reconciled.

3.7. Disposal of Property and Equipment

1. No item of property or equipment shall be removed from the premises without the prior

approval of the Superintendent.

2. As previously approved by the Pembroke School Committee, textbooks and materials,

which are outdated or in poor condition may be discarded at the discretion of the building

principal.

3. Any other items of value no longer needed by the school district shall be disposed of only

after a vote by the Pembroke School Committee if the item is worth less than $500 and

by the Board of Selectmen if the residual value is in excess of $500 per unit.

4. If equipment is no longer needed by the school district, such equipment shall first be

offered to other town departments.

5. If items are not useful to other town departments, the Facilities Manager shall arrange for

its disposal and shall ensure that any revenues obtained for the equipment shall be

returned to the Town’s general fund unless other arrangements have been previously

made at Town Meeting.

6. If items are disposed of, appropriate adjustments shall be made of the physical inventory

list.

4. PROCUREMENT GUIDELINES

4.1. The Pembroke Public Schools procures only those items and services that are required to

perform and mission and/or fill a bona fide need. Procurements are made using best value

contracting, which includes assessing the best value considering quality, performance, and price.

4.2. MGL, Chapter 30B is required to be followed.

4.3. The district adheres to the following objectives:

1. Procurement will be completely impartial based strictly on the merits of the supplier and

contractor proposals and applicable related considerations such as delivery, quantity, etc.

2. Make all purchases in the best interests of the district and its funding sources.

3. Obtain quality supplies / services needed for delivery at the time and place required.

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4. Buy from responsible sources of supply.

5. Obtain maximum value for all expenditures.

6. Deal fairly and impartially with all vendors.

7. Maintain dependable sources of supply.

8. Be above suspicion of unethical behavior at all times; avoid any conflict of interest,

related parties or even the appearance of a conflict of interest in the school district

supplier relationships.

4.4. The district will execute a purchase order for all purchases.

The appropriate building principal or administrator must approve such purchase order then

forward to Accounting Manager for final approval.

4.5. All lease agreements will be evidenced by a signed agreement identifying all of the terms

and conditions of the lease. All lease agreements must be approved by the Assistant

Superintendent of the Pembroke Public Schools.

4.6 Any real estate agreement to rent or sell will require a beneficial interest disclosure as

required in MGL Chapter 7, section 40J.

5. TRAVEL GUIDELINES

5.1 Employee Mileage Reimbursement

1. All employees are reimbursed at the standard mileage rate per mile as determined by the

Internal Revenue Service for use of their own vehicle for business related travel or at the

rate per mile negotiated through the collective bargaining process. In addition, parking

fees and tolls paid are reimbursable if supported by receipts.

2. All employees requesting such mileage reimbursement are required to furnish an expense

reimbursement form containing the destination of each trip, its purpose, and the miles

driven,

3. Receipts for any parking fees or tolls paid must be attached to the travel report.

4. Reimbursement requests must be made within the fiscal year during which the expenses

were incurred. Failure to submit reimbursement requests prior to the close of a given

fiscal year will result in no reimbursement.

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6. CONSULTANTS AND CONTRACTORS

6.1. Consultant Utilization

The utilization of all consultants and contract personnel are sufficiently evidenced by the

following:

1. Details of all agreements (e.g., work requirements, rate of compensation, and nature and

amount of other expenses, if any), with the individuals or organizations providing the

services and details of actual services performed.

2. Invoices or billings submitted by consultants, including sufficient detail as to the time

expended and the nature of the actual services performed.

3. The use of a management contract for educational and administrative services will clearly

identify the contractor’s performance requirements, including student’s academic

achievement, contractor’s compensation, and the district’s rights to educational curricula

and intellectual property developed.

6.2 Independent Contractors

The use of consultants is closely monitored so as not to vary from the rules of the Internal

Revenue Code. In particular, consultants will:

1. Not be controlled as to what services will be performed and how these services will be

performed. Consultants will not have set hours of work.

2. Adhere to a precise contract scope of services, recomputed or at least adjusted annually.

This consultant agreement will specify the obligation of the consultant to pay his or her

own self-employment taxes, if applicable.

3. Not receive any fringe benefits as such, although their fee may include provision for

fringe benefits.

4. Not be assigned a permanent workstation.

5. Make their services available or work for a number of firms or persons at the same time.

6. Use their own stationery or time card in billing for services.

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Part II

INTERNAL CONTROL PROCEDURES

INTRODUCTION

The following section of the Guide will provide procedures, which will support the policies and

laws referenced in Part I of the Guide.

1. GENERAL ACCOUNTING PROCEDURES

1.1. In this section, procedures are described for the overall accounting system design,

accounting activity, and closeout of the accounts at year-end.

1.2. Overall Accounting System Design

1. Control Objective

To establish a coding structure that supports financial reporting and decision-making.

2. Major Controls

a. The Accounting Manager of Public Schools is involved in Designing the Chart of

Accounts / Coding Structure.

b. To support the decision making, the Accounting Manager of Pembroke Public

Schools shall be involved in ensuring that DOE guidelines, are used for recording and

reporting purposes using the district’s software.

1.3. General Accounting Activity

1. Control Objective

To ensure that all accounting entries are current, accurate, and complete.

2. Major Controls

a. Timeliness of Entries

All entries are made soon after the underlying accounting event to ensure the

financial record and reporting are accurate.

b. Support Documentation

All entries are supported by adequate documentation that clearly shows the

justification and authorization for the transaction. 9

c. Audit Trail

A complete paper trail should be kept so that the auditors will be able to reconstruct

and / or justify all entries.

3. Procedures

a. Financial data on source documentation is verified against original documents (e.g.,

invoice, purchase order, etc.) by accounts payable for Pembroke Public Schools

before entering into the software system.

b. Non-recurring entries, such as for correcting entries, are prepared as circumstances

warrant and submitted to the Town Accountant. Documentation shall be attached to

all such correcting entries.

1.4. Account Reconciliation and Close-out

1. Control Objective

To ensure the accuracy of financial records and reports.

2. Major Controls

Reconciliation of All Accounts and Sub-accounts

3. Procedures

a. Reconciliation of Pembroke Public Schools’ records and the records of the Pembroke

Town Accountant.

b. The Accounting Manager for Pembroke Public Schools shall reconcile all accounts,

with the Pembroke Town Accountant on a monthly basis.

c. At fiscal yearend and after the annual audit, all accounts are closed out and the

balances of revolving funds and grants are agreed to the audited financial statements.

2. CASH MANAGEMENT PROCEDURES

2.1. In this section, procedures are described for cash receipts.

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2.2. Cash Receipts

1. Control Objective

To record receipts completely and accurately and to prevent the diversion of cash assets.

2. Major Controls

a. Cash Receipts Procedures

The Pembroke Public Schools has internal control systems in place to monitor cash

receipts and to ensure that deposits are made in a timely manner.

b. Internal Accounting Controls

i. Assign to an employee responsibilities independent of access to files or documents

pertaining to accounts receivable or cash accounts.

ii. Listed receipts and credits compared to accounts receivable and bank deposits

assigned to different employees.

iii. Accounts are reconciled with balances carried by the Town of Pembroke

Treasurer/Collector.

2.3. Procedures

All checks, money orders and cash should be hand delivered to the accounts receivable clerk.

Checks should be verified:

a. Name doesn’t appear on Town Hall’s list of non-acceptance. (if it does, do not accept)

b. Date

c. Written out correctly

d. Signed

e. Phone number

Once check verification is complete checks, money orders and cash can be processed to be

deposited into the appropriate account. Accounts receivable verifies the accompanying deposit

slip or completes the appropriate deposit slip in triplicate.

Deposits are then grouped and hand delivered to Pembroke Town Hall, Treasurer’s Office where

they are verified again, signed and a copy of the deposit is received to bring back for the

accounting manager in the Pembroke Public Schools Business Office.

In addition to the above procedure many of the payments received have to be processed through

other computer programs. Both ADS and School Dude are invoicing systems that need to reflect 11

when payment is received. Accounts receivable processes on these systems.

Those procedures are as follows:

For payments received for Full Day Kindergarten tuition, PreK tuition, School lunch catering

invoices, billing done for any outside entity through the ADS system the following procedure

should be followed:

Accounts Receivable Procedure Payments ADS

Log into ADS System

I. Applied Payments

a. New payment

b. Customer code

c. Posting date = the deposit date on deposit slip

d. Type check number then date check written ( if cash put note)

e. Payment type ck/money order

f. Dollar amount of check

g. Hit auto apply

h. SAVE

i. Continue if have more than one payment new customer

II. Batch Creation (automatic)

a. End of batch- ready to post dble click on total to bring batch $ amt over.

b. Change status to Ready to Post

c. SAVE

III. Processing

a. Post Transactions

IV. Go to Manual Reports

V. Go to Reports

a. Apply Payments Edit List

b. Hit Standard

c. Click on starting # then ending #

d. Sort by include DTF Info—click

e. SAVE—OK—Print

VI. Processing

a. Generate Deposits

b. Date current 12

c. Reference type in type of deposit

d. Click on cash account tab

e. Preview

f. Select all---begin processing

VII. Reports---Deposit Transactions Register

a. Standard

b. Review click on Paper Icon at top (opens deposit sheet)

c. Click on envelope

d. Format in Excel 7

e. Save to documents under appropriate folder( cut and paste to deposit slip)

Payments received for Building/Facilities Use where invoices were produced the following

procedure should be followed prior to deposit.

Accounts Receivable Procedure Payments School Dude

Log into School Dude

I. Go to Invoices

a. Enter Invoice #

II. Proceed to the bottom of the invoice

a. Click on Post Payment

III. Begin the data entry process

a. Enter payment type

b. Check #

c. Enter payment notes needed

d. Enter payment amount

e. Check off close invoice only if complete amount received

f. Submit

g. Print out copy of invoice once payment made to accompany payment with

deposit.

IV. Email copy of paid invoice to Building Utilization

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PROCEDURE FOR SENDING CHECKS TO ACCOUNTS

RECEIVABLE

1. Upon receipt of a check please verify check is dated, written amount agrees with the

numerical amount and TELEPHONE NUMBER (Town Hall requirement) is written on

the check and that it is signed. Checks should be secured at all times until delivered to the

Business Office for deposit within one week of receipt. Checks should not be held or

sitting in interoffice mail. Checks should only leave your school when being delivered to

accounts receivable clerk in the Business Office for deposit.

2. All checks should be logged onto the appropriate deposit slip stating who it is from

(alphabetically by last name), what the check is for, the check number and the amount.

The amount needs to total on the bottom of the excel worksheet. The written total should

be entered on the bottom of deposit. Signature of preparer is required prior to

forwarding deposits to the Business Office.

3. Each Building has 2 accounts that the majority of the checks will be deposited to. a)

Revenue Account, b) Gift Account. Those deposit slips with your correct building

account number are attached. Any questions as to what account should be used can be

directed to the account manager. Using the correct deposit slip will ensure your funds are

correctly applied to your accounts.

4. Once complete the checks and deposit slips should be hand delivered to Accounts

receivable clerk in the Business Office on the same day reflected on the deposit slip by

12:00pm.

5. The Accounting Manager for Pembroke Public Schools reviews the reconciliation of

these accounts with the balances carried at Town Hall on a monthly basis.

An example of the deposit slip is provided. The form should be completed in the excel format to

be kept on file. Original form to be used is available online. All areas highlighted in gray need to

be completed prior to deposit being sent to accounts receivable.

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Schedule of Departmental Payments to Treasurer

Department:

Date: MM/DD/YYYY

Account Number: "BUILDING" SCHOOL REVENUE

000-0000-0000X-0-0-0-00-00

From Whom Detail Check

# Total

LAST, FIRST Transcripts 1111 $ 27.00

LAST, FIRST Transcripts 2222 $ 24.00

Total $ 51.00

To the Officer making the Payment:

Received of Pembroke Public Schools the sum of

Fiftyone dollars

, for School Revenue

for collections as per schedule of this date, filed in my office.

person's name who made deposit

School

signature of depositer

Town Treasurer

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3. GRANT RECEIVABLE PROCEDURES

3.1. Grant Writing

1. Control Objective

To ensure that grant funding is pursued to the greatest extent possible.

2. Major Controls

a. The Director of Personnel and Pupil Services has been assigned as the point person

on all grants.

b. The Director of Personnel and Pupil Services will write the grant applications for

entitlement and competitive grants and may enlist appropriate staff members to assist.

3. Procedures

a. All information relative to grant opportunities is funneled to the Director of Personnel

and Pupil Services.

b. Entitlement Grants

i. The Director of Personnel and Pupil Services completes and submits the

applications for entitlement grants.

ii. The Director of Personnel and Pupil Services will consult with the appropriate

district staff to ensure that the proposed application is appropriate, given the

requirements of the grant and fiscal needs of the district.

iii. Care will be taken to ensure that any application prepared for submission will

adhere to all laws and regulations, paying particular attention to the requirements

relative to non-supplanting.

iv. The administrator will complete the grant application, ensuring that any positions

within such grant application are specified at salary rates listed in collective

bargaining agreements, as applicable.

v. The Director of Personnel and Pupil Services will review the application and sign

three copies in blue ink in accordance with the specific requirements of the grant and

submit accordingly. 16

vi. The Director of Personnel and Pupil Services will make the required copies of the

grant and arrange to have the needed copies submitted via certified mail or its

equivalent in accordance with the specific grant.

vii. The Director of Personnel and Pupil Services will file a copy of the grant in a

notebook containing pending grant applications and a second copy in the grants

notebook in the Central Office with the Accounting Manager.

c. Competitive Grants

i. The Administrative Team shares information relative to competitive grants with

appropriate members of the professional staff.

ii. Any professional staff member interested in pursuing a competitive grant must

consult with the Director of Personnel and Pupil Services to ensure that the proposed

grant application concept is compatible with the district-wide goals of the Pembroke

Public Schools.

iii. The Director of Personnel and Pupil Services and/or the member of the

professional staff will complete the grant application, ensuring that any positions

within such a grant are specified at salary rates listed in collective bargaining

agreements, if appropriate.

iv. After the Director of Personnel and Pupil Services has determined that the

competitive grant is ready for submission; he/she shall bring it to the Superintendent

for signature and submission as designated by the grant.

v. The Director of Personnel and Pupil Services will review the application and sign

three copies following the submittal requirements. Signature of the Superintendent

may be required.

vi. The Director of Personnel and Pupil Services will make the required copies of the

grant and arrange to have the needed copies submitted via certified mail or its

equivalent in accordance with the specific grant.

vii. The Director of Personnel and Pupil Services will file a copy of the grant in a

notebook containing pending grant applications and a second copy in the grants

notebook in the Central Office with Accounting Manager.

d. Grant Amendments

i. Any proposed amendments to grants, either entitlement or competitive, must be

discussed with the Director of Personnel and Pupil Services prior to preparation.

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ii. The Director of Personnel and Pupil Services must then meet with the Accounting

Manager and Student Services Secretary to ensure that the proposed amendment can

be accomplished within the remaining fund balances.

iii. After the Director of Personnel and Pupil Services has cleared the amendment,

the form shall be submitted to the Superintendent for signature.

iv. The Superintendent shall sign three copies of the proposed amendment.

v. The Director of Personnel and Pupil Services will make the required copies of the

amendment and arrange to have the needed copies submitted via certified mail or its

equivalent in accordance with the specific grant.

vi. The Director of Personnel and Pupil Services will file a copy of the amendment

request in the notebook containing pending grant applications.

vii. The Director of Personnel and Pupil Services will file a copy of the amendment

request form for any entitlement grant in the grant notebook in the Central Office

with the Accounting Manager. Such form shall be clipped to the appropriate grant

material.

viii. When approval of a grant amendment arrives, the Director of Personnel and

Pupil Services shall make copies of it and distribute those copies to the

Superintendent of Pembroke Public Schools.

ix. The Director of Personnel and Pupil Services shall file an additional copy of the

approval in the grant notebook in the Central Office with the Accounting Manager.

This copy shall be stapled to the copy of the amendment application in the grant

notebook.

e. Requesting Grant Payments

i. The Director of Personnel and Pupil Services work with the Assistant

Superintendent for Pembroke Public Schools to monitor the expenditure of funds.

ii. The Accounting Manager shall be responsible for requesting additional funds from

DOE at regular intervals throughout the year.

iii. The Accounting Manager shall ensure that the final grant payment is requested in

a timely manner so that the Town Treasurer prior to the close of the fiscal year will

have received all funds.

iv. The Accounting Manager of Pembroke Public Schools ensures that the grant is

reconciled to the balances carried by the Town Accountant at the end of each month. 18

v. The Accounting Manager shall submit the final report on the grant within 60 days

after the end of the project with the Superintendent’s approval.

4. PAYROLL PROCEDURES

Objective

To ensure that payment of salaries and wages is accurately calculated in the most

accurate, efficient, and timely manner possible, while maintaining compliance with all

federal, state, local regulations and collective bargaining agreements.

Personnel Requirements

Control Objective

To ensure that Pembroke Public Schools hires only those employees, full or part-time, it

absolutely needs and exerts tight control over hiring new employees.

Procedures

New Employees

Request for new employees are initiated by the building principal or supervisor and

submitted to the Assistant Superintendent of Finance and Operations.

The Assistant Superintendent of Finance and Operations shall review the request to

ensure that it falls within the approved School Committee budget.

The Accounting Manager shall maintain a spreadsheet to ensure that the funding of

the positions being vacated is greater than the cost of the new hires.

A CORI is completed prior to the hiring of any new employee.

Any individual being considered for a position shall ensure that there is a complete

application packet on file. That packet shall include the following:

Letter of Application

Resume

Three (3) Letters of Reference

Certification / License (when appropriate)

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References shall be checked prior to hiring.

Any individual being hired shall sign an individual contract, detailing position, salary

step, pertinent collective bargaining agreement, actual salary, and date of hire.

The individual being hired shall be given, and shall acknowledge receipt of copies of

the following:

Harassment Policies; (Sexual, Racial, Disability, Gender, Sexual Preference)

Internet Acceptable Use Policy;

E-mail Policy;

The individual being hired shall complete an IRS W-4 Withholdings Allowance

Certificate, Form I-9, SS-1945, and conflict of Interest Law for Municipal employees.

Copies of a social security card, driver’s license, and/or passport shall be provided to

the Human Resource

The individual being hired shall complete all necessary paperwork with regard to

retirement, if it is appropriate.

The individual being hired shall complete all necessary paperwork with regard to

insurance, if it is appropriate.

An individual will be entered onto the payroll only after all of the above steps have

been completed.

The Human Resource Manager shall notify the Director of Information Technology

so that an e-mail account can be established and a laptop assigned.

Vacation and Sick Pay

Effect August 2011, Pembroke Public Schools implemented a new automated

employee absence management and substitute placement system call Subfinder.

Employees can enter their absences, review past absences, and much more using the

internet link to SubFinder.

Employees accrue vacation time based on either their collective bargaining agreement

or his/her individual contract.

Employees must secure the approval of their supervisors in advance.

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Sick leave taken is monitored against each employee’s available time and is recorded

in Subfinder

Non-renewals

The appropriate Principal and the Superintendent will sign letters of non-renewal.

Such letters will be given to the non-renewed individual by June 1st of any given year.

The letter will be handed to the individual personally.

The Principal shall require the individual to sign the bottom of the letter

acknowledging receipt of the letter. If the individual refuses to sign the letter, the

principal shall bring in a witness to document the fact that the individual has refused

to sign the letter acknowledging receipt. The witness shall sign and date a statement

verifying the fact that the Principal has delivered the non-renewal letter and that the

recipient has refused to sign acknowledging its receipt.

The Principal shall notify the Assistant Superintendent for Pembroke Public Schools

that the individual has been non-renewed.

The Pembroke Town Treasurer department handles all issues relative to insurance,

COBRA, pension, etc. for an individual who has not been renewed.

Terminations

Any time a Principal or Supervisor is considering terminating an employee, the

Assistant Superintendent of Finance and Operations shall be notified immediately.

The Assistant Superintendent of Finance and Operations for Pembroke Public

Schools shall remove the individual from the payroll according to the advice of the

School Committee’s legal counsel.

The Pembroke Town Treasurer department handles all issues relative to insurance,

COBRA, pension, etc. for all School employees who have been terminated.

Employee Changes

Changes to personnel data are initiated with a “Personnel Action Form”.

21

Personnel Action Form

Applicant Information

Employee

Number: Email Address:

Applicant

Name:

Last First M.I.

Address:

Phone Number: Cell Number:

If Long Term

Substitute

Location: Replacing:

Start Date: End Date:

Certification

Type: Certification #:

Interviews & References Interviewed By:

1.

2.

References: NAME PHONE NO.

COMMENTS:

1.

2.

3.

Salary Information

W-

4 I-9 SSA-1945 COR

I OBRA MTRS Plymouth County

General Ledger #: Payroll Department:

Secondary Account #: Payroll Department:

22

Full Time Employee

Employed to fill a position that is to be permanent and funds continue. A permanent employee

who works at 20 or more hours is eligible to receive full benefits. Employees at .50 FTE’s must

be enrolled in the Massachusetts Teachers Retirement System or Plymouth Country State

Employees’ Retirement System

Part-time Employee

As used in these policies “part-time employee” means an employee who works less than 20 hours

per week. Part time employees do not participate in the retirement system, and are not eligible

for Health Benefits

Substitute Employee

As used in these policies “substitute employee” means a person employed to fill in for a

Permanent employee who is using paid leave. There are specific regulations for substitute

teachers, Substitute employees are considered temporary employees and:

1. Are not eligible to earn sick leave.

2. Do not participate in the retirement system.

3. Do not receive nor can purchase health benefits.

Coaches Are considered Seasonal employee, and that wages from this occupation cannot be used to

establish an Unemployment Insurance Benefit Claim and must completed the attached form.

23

Change in Martial Status

There are necessary forms to be completed if there is a change in marital status.

Employee will need to complete a new Employee’s Withholding Allowance Certificate to change

their tax filing status.

This form is available on the Pembroke Public School Web site Staff Portal/ Related Files/ W-4.

http://www.pembrokepublicschools.org/

The Teacher’s Retirement Board will require a copy of the employee’s marriage certificate for

their records. This may be directly mailed to:

Massachusetts Teacher’s Retirement Board

One Charles Park 2nd Floor

Cambridge, MA 02142-1206

Name changes with the Massachusetts Department of Elementary and Secondary Education require

verification and cannot be performed online. Employees need to download the Request For A Name

Change/Hard Copy License Form and enclose valid evidence of the name change, e.g., copy of marriage

license or social security card, to change the name in your ELAR profile. There is no fee for a name

change.

https://gateway.edu.state.ma.us/elar/licensurehelp/FAQDisplayPageControl.ser

If the employee is a member of our Health Insurance Plan, they have the following options:

1. Remain as an individual member

2. Change from an individual member to a family membership

3. Cancel your membership if your spouse has some other form of insurance

If the employee carries life insurance through the school, they may wish to change the beneficiary on their

policy.

Timekeeping

Control Objective

To ensure that payment for salaries and wages is made in accordance with documented

time records, Collective Bargaining Agreement and Federal regulations.

Preparation of Payroll

Submittal of time sheets and payroll authorization Procedures

All Original signed employee time sheets and payroll authorizations except Custodian overtime,

Substitute custodians, Bus drivers, Media tech overtime, and Food staff hours, are due at the

Payroll department on Friday by 3:30 PM, after the end of the two week payroll period. Please

make sure the submitted time sheets are filled out completely, accurately and legibly. 24

Custodian overtime, Substitute Custodians, Bus Drivers, Media Tech overtime time sheets, Food

Staff hours, are due at the payroll office on Monday by 3:00PM. These signed time sheets can be

scanned to the payroll department, and the originals sent interoffice mail.

Note that there may be special submittal dates due to holidays.

If a change is needed to be made, the building secretary will make the correction on their copy

and label it “REVISED" and fax it over. The Secretary must notify the payroll department by

email that they are sending a revised time sheet over.

In the event that an employee will not be submitting a regular biweekly time sheet, the building

secretary must indicate this in writing.

Time worked, sick time, personal time, etc. should be properly reflected on the time sheet. The

Principal should review all entries, ascertaining they represent an actual statement of hours

worked, prior to affirming his/her signature. Payroll records are subject to audit and should

reflect actual time worked and leave taken.

Unpaid Days - An employee must complete a Notification of Personal Leave Request to the

Principal and have the Superintendents approval, prior to labeling a day on their time sheet

“UNPAID”.

Time sheets may be submitted without signatures on the date requested by the payroll office if the

Principal is not available. This will allow payroll processing as necessary, to meet the Pembroke

Town Treasurers Deadlines. The Employees payroll check will be withheld, until the original

timesheet has been submitted with the proper signatures.

Minutes must be converted to a decimal in order to be calculated correctly. Please refer to the

conversion chart for reference.

Minutes Decimals

5 .08

10 .17

15 .25

20 .33

25 .42

30 .50

35 .58

40 .67

45 .75

50 .83

55 .92

General Payroll Information

All salaries are to be paid biweekly on alternating Tuesdays.

25

General Information

The workweek for the Support Staff will be from Sunday to Saturday.

All total amounts for each account shall be posted to the appropriate accounts as a result of Finance

Director Authorization.

26

Support Staff – Pay Schedule 2013 - 2014

Check Date Pay Period

July 16, 2013 7/1/13 - 7/6/13

July 30, 2013 7/7/13 - 7/20/13

August 13, 2013 7/21/13 - 8/3/13

August 27, 2013 8/4/13 - 8/17/13

September 10, 2013 8/18/13 - 8/31/13

September 24, 2013 9/1/13 - 9/14/13

October 8, 2013 9/15/13 - 9/28/13

October 22, 2013 9/29/13 - 10/12/13

November 5, 2013 10/13/13 - 10/26/13

November 19, 2013 10/27/13 - 11/9/13

December 3, 2013 11/10/13 - 11/23/13

December 17, 2013 11/24/13 - 12/7/13

December 31, 2013 12/8/13 - 12/21/13

January 14, 2014 12/22/13 - 1/4/14

January 28, 2014 1/5/14 - 1/18/14

February 11, 2014 1/19/14 - 2/1/14

February 25, 2014 2/2/14 - 2/15/14

March 11, 2014 2/16/14 - 3/1/14

March 25, 2014 3/2/14 - 3/15/14

April 8, 2014 3/16/14 - 3/29/14

April 22, 2014 3/30/14 - 4/12/14

May 6, 2014 4/13/14 - 4/26/14

May 20, 2014 4/27/14 - 5/10/14

June 3, 2014 5/11/14 - 5/24/14

June 17, 2014 5/25/14 - 6/7/14

July 1, 2014 6/8/14 - 6/21/14

July 15, 2014 6/22/14 - 6/30/14

All overtime, stipends, and other payments for regular staff members shall be submitted required by payroll

regulations, with the employee’s regular compensation. Separate checks for "other" Pembroke Public

School related work, will be included in each staff members regular check. No separate checks will be

issued.

All stipends will be paid either at the end of a project (i.e. for a grant, musical project, etc.), mid-June for

school year activities, mentoring, class advisor, etc.

During vacation periods or if an employee is absent on a day that checks and direct deposit statements are

distributed, then the check or direct deposit statement is mailed at the end of the business day.

Payroll Withholdings

Control Objective

To ensure that deductions, benefits and taxes are correctly deducted and reported timely to the

appropriate agency.

All payroll withholdings are handled through the Payroll Specialist.

Copies of the original withholding and benefit election forms shall be maintained in the

individual employee’s personnel file.

The payroll specialist in the Business Office shall provide employees seeking to change their

withholding or benefit elections with the appropriate forms.

Mandatory and Voluntary Deductions: Wage Garnishments

Executive Summary

Garnishments are mandatory deductions authorized by a court order, federal or state tax levy or

other legal entity to be taken from an employee's after-tax wages according to the written

instructions accompanying the garnishment order. All payments received by an employee for

compensation are subject to garnishment. Only those garnishments that identify the Town of

Pembroke as the employer and direct the Town of Pembroke to garnish the pay, and are

authorized by a court order, federal law, or state law can be deducted through the payroll system.

All changes must be authorized in the same manner as when originally adopted. No

Garnishments will be taken in arrears.

Policy

The Town of Pembroke processes Garnishments in accordance with the following hierarchy:

Chapter 13 Bankruptcy Orders (Personal Bankruptcy Orders) and IRS Tax Levies - Chapter 13

Bankruptcy order takes top priority unless an IRS (Internal Revenue Service) IRS federal tax Levy

is received first by the Department. If a Chapter 13 Bankruptcy order is received by the

Department after an IRS tax levy, the IRS requires employers to continue paying federal tax levy

obligations unless the IRS issues an official release of levy. The Department must contact the

Bankruptcy Trustee listed in the Bankruptcy order to notify the Trustee of the outstanding IRS Tax

levies and any other wage garnishments. In most cases, all other wage garnishments, including

child support obligations must be stayed, in accordance with the language of the order and written 27

instructions from the Bankruptcy Trustee listed on the Bankruptcy order. In certain cases,

employers will be instructed by the Bankruptcy Trustee to continue child support payments. Any

creditors who currently receive wage garnishments should be notified if the Bankruptcy Trustee

orders the wage garnishment stayed, and should be supplied with a copy of the written instructions

and a copy of the Bankruptcy order. These instructions from the Bankruptcy Trustee will supersede

any current wage garnishment orders other than IRS tax levies. All notifications are

handled by the Department. Any wage garnishment order received by the Department, after

the establishment of a Chapter 13 Bankruptcy order, may not be entered into HR/CMS without

prior review and approval by the Bankruptcy Trustee. The Department must immediately notify

the both the Bankruptcy Trustee and the entity submitting any subsequent wage garnishment order

in writing that a Chapter 13 Bankruptcy order is in place, and that the wage garnishment cannot

be entered without approval of the Bankruptcy Trustee. The subsequent entity may require

the Department to submit a copy of the Bankruptcy order.

IRS Tax Levies and Child Support Orders

IRS Tax Levies and Child Support Orders are garnishments of equal status based on the date of the

garnishment order. Whichever order is received first ("first in time, first in right") is the order that

is processed first. IRS Levy - Internal Revenue Service (IRS) levies on property for payment of

taxes pursuant to Internal Revenue Code 26 USC Section 6331. DOR collected orders for child

and spousal support pursuant to MGL Chapter 119A, Section 12, include:

Temporary orders of a child support pending custody actions (MGL c.119 §28)

Orders for care and maintenance of children under void marriage (MGL c. 207);

Divorce orders for care and maintenance of children and alimony (MGL c. 208)

Orders for child and spousal support for married persons living apart (separated) (MGL c. 209)

Orders for temporary child and spousal support for victims of domestic violence (MGL c. 209A)

Orders for child support for children born out of wedlock (MGL c. 209C)

Criminal court orders for child or spousal support upon abandonment (MGL c. 273 § 18A)

All child support order payments ordered by a Massachusetts court will be sent to DOR for

issuance to payees.

DOR Levies - Department of Revenue (DOR) levies on property for payment of taxes pursuant to

MGL Chapter 62C, Section 53.

Spousal Support Orders - Court orders for spousal support (alimony) when there is no child

support involved pursuant to MGL Chapter 208, Section 36A, Chapter 246 and Chapter 209D.

Student Loan Repayments - Administrative wage garnishments issued by the federal government

collected by "the treasurer or other official authorized to expend money on behalf of the Town of

Pembroke " for nonpayment of student loans pursuant to MGL Chapter 29, Section 31.

Garnishment orders for unpaid student loans are generally issued to be no more than 10% of

the employee's disposal income although a greater percentage may be deducted with the

written consent of the individual involved.

DTA Overpayments- DTA overpayments are the recovery of overpayments made by the

Department of Transitional Assistance under MGL Chapter 18, Section 30.

DMA Reimbursements - DMA Reimbursements are reimbursements of medical assistance for

health services to children provided by the Division of Medical Assistance pursuant to MGL

Chapter 118E, Section 23.

Court Ordered Employer Wage Garnishments

Court ordered employer wage garnishments are garnishment orders that direct the employer

(Town of Pembroke) to garnish an employee's pay. The garnishment order must come from a

legal, court or administrative entity AND specifically identify the employer as the Town of

Pembroke. Court papers that do not name the Department as the employer and mandate a 28

garnishment cannot be honored. Voluntary wage garnishments entered in court between an

employee and a creditor are not court ordered wage garnishments but are considered voluntary

and cannot be honored. Summons for "Trustee process" and out of state court ordered

wage garnishment must be submitted immediately to the Attorney General's office for review

to determine if there is a legal obligation for the Town of Pembroke to honor the wage

garnishment.

Disposable Earnings Subject to Garnishments

Disposable earnings are that part of an employee's earnings remaining after deductions required by

law are taken. It is used to determine the amount of an employee's pay that is subject to

garnishment. The maximum allowable garnishment differs according to the type of garnishment

order. In all cases, however, the disposable earnings must exclude deductions required by law:

federal taxes, state and local taxes, and retirement contributions. When an employee's

wages are not enough to satisfy the garnishment(s), a "partial" amount will be taken. No

garnishment will be taken in arrears.

Chapter 13 Bankruptcy Orders (Personal Bankruptcy Orders

There is no limit in disposable earnings subject to a Chapter 13 Bankruptcy order. Departments

should immediately confirm any limits in writing with the Bankruptcy Trustee.

IRS Tax Levies

For IRS tax levies, the amount remaining from net pay after any exempted amounts (deductions

required by law) is sent to the IRS to satisfy the levy. The individual can claim amounts to be

exempt based on tax filing status.

Child Support Orders

For Child Support orders, the maximum garnishment amount is between 50% and 65% of

disposable earnings:

If the employee is supporting a spouse or dependent child other than those for whom a

garnishment order is served, the maximum garnishment amount is 50%.

If the employee is not supporting a spouse or dependent child, the maximum garnishment amount

is 60%.

DOR Child Support Enforcement will be responsible for allocating the withheld amounts to the

custodial parents.

DOR Tax Levies

For DOR Tax levies, the maximum garnishment amount is 25% of the employee's disposable

income. The definition of disposable income for this type of garnishment is gross pay minus taxes,

retirement and any child support payments.

Spousal Support Orders

Spousal support garnishment orders not involving children follow the same guidelines for

disposable earnings as Child Support orders listed above.

Student Loan Repayment

Garnishment orders for unpaid student loans are generally issued to be no more than 10% of the

disposable income after taxes and retirement are deducted.

DTA Overpayments and DMA Reimbursements

For the repayment of DTA overpayments and DMA reimbursements, the maximum garnishment 29

amount is either 25% of the employee's disposable earnings (gross pay minus taxes and

retirement), or the amount by which the disposable earnings exceeds 30 times the minimum

hourly wage, whichever amount is less.

Court Ordered Employer Wage Garnishments

Court ordered employer garnishment orders follow the same guidelines for disposable earnings as

Child Support orders.

Wage Garnishments:

Are administered by the Payroll Specialist;

Are mandated by court order, federal/state tax levy or other legal entity to be deducted by the

employer;

Are potentially deducted from all Town of Pembroke employees;

Are submitted through an employee's payroll office and entered by the Payroll Specialist in the

Payroll Software;

Require a Garnishment Data Input Form and where applicable, a Garnishment Payee Request

Form;

Are deducted in every biweekly pay period; and

Are deducted on a mandatory post-tax basis.

All original copies of garnishment orders and related documentation must be sent to the Town

Treasurer with a screen shot of the entry by the Department and will be retained for 7 years

following the final garnishment payment. Must be discontinued by the Payroll Department upon

an employee's retirement, termination or death.

Discharge of Garnishment

Garnishments may not be modified (increased or reduced) or cancelled at the employees request,

but may only be modified by an amendment from the entity that submitted the original

garnishment order (unless ordered to be stayed by a Bankruptcy Court Trustee)

The employer may not discharge a garnishment without an order authorizing the discharge.

However, the Treasurer will halt garnishments with a specific total obligation once that obligation

has been met. A release must be received by the Town of Pembroke in order for the garnishment

to be closed.

Lost, Stolen Destroyed, or Missing checks

Any employee who discovers that a paycheck is lost, stolen, destroyed, or missing should contact

the Payroll Office immediately. After initial notification, written documentation must be

submitted. The notice should include employee name, check number, date of release, and net

value of the check. The Pembroke Treasurer’s Department will issue a stop payment after they

have verified with the bank that the check in question has not cleared. Once the stop payment has

been issued, Payroll is notified and a replacement check will be processed. Replacement checks

can usually be issued within two (2) days after the Payroll Office receives notification from

Treasurer Department of the stop payment.

403 Salary Reduction Plan

In order to take advantage of the 403(b) Salary Reduction Plan, an employee must agree not to

contribute, more than the Maximum Exclusion Allowance (MEA), the total amount of

contribution to the plan allowed by Internal Revenue Service code each year. Visit the district

website for a list of available providers. 30

Ameriprise Financial Services Inc.

AXA Equitable

Commonwealth Annuity and Life Insurance Company

Lincoln Investments

Great American Financial Resources Incorporated

Horace Mann Companies

ING

MetLife

Oppenheimer Mutual Funds

Security Benefit Group of Companies

Unum Life Insurance Company of America

Direct Deposit Policy

All employees are eligible to participate in the automatic payroll deposit plan “direct deposit”.

Most banks and savings and loan associations as well as many credit unions are members.

Employees interested in having their net pay automatically deposited may obtain the form from

the Payroll Office. A voided check must accompany the direct deposit request authorization. This

voided check gives the necessary information for the deposit to be made to the correct account.

The direct deposit is processed as a prenote (zero transaction) on the initial payroll after the

Payroll Office receives all information. If a correction is not received from the bank by the next

payroll processing, the employee's net payment is direct deposited as per the data entered for the

prenote transaction. Electronic transfers are submitted for deposit to the employees account on the

same day as check release day for non-participating employees through an online process with

ACH. The Payroll Office cannot control the posting of the individual banks.

Direct Deposit Form

Employee #:_________ Work Location: ____________________

Employee Name:_________________________________________________

Change: ____________Addition: ____________Cancellation: ____________

Bank Name: ____________________________________________________

Routing Number: ________________________________________________

Account Number: ________________________________________________

Checking or Savings: _______________Amount: _______________________

Bank Name: ____________________________________________________

Routing Number: ________________________________________________

Account Number: ________________________________________________

Checking or Savings: _______________Amount: _______________________

I hereby authorize the Town of Pembroke to direct deposit the amounts indicated to the accounts listed above. This

authorization is not an assignment of my right to receive payment and revokes all prior payment direction notifications.

I understand that the financial organization designated reserves the right to cancel this agreement by notice to me.

31

****Please attach a voided check for all checking accounts and/or a letter from the financial

Institution for all savings accounts****

All Direct Deposits will take between 2-3 payrolls to process

Employee Signature: _________________________Date: _________________

Treasurer Office: ____________________________Date: _________________

Input Biweekly Payroll using Customized Data software

Employee Information

Human Resource Manager will submit the information on the Personal Action Form.

32

MTRS Job Title

SUPT = Superintendent

LEADER = Charter School Leader

COLDIR = Collaborative School Director

TEACH = Teacher

KINDER = Kindergarten Teacher

COACH = Coach (as primary title)

ADMIN = Administrator

PRIN = Principal

NURSE = School Nurse

OTHER = Other

PSYCH = Psychologist or psychiatrist

LIBRA = Librarian

ASPRIN = Assistant Principal

ASUPT = Assistant Superintendent

GUIDE = Guidance Counselor

SOCIAL = School Social Worker

ADJUST = School Adjustment Counselor

SPEECH = Speech and Language Therapist

OT = Occupational Therapist

PT = Physical Therapist

Process the payroll

Enter Pay Dates

Enter Pay Periods

Enter School Warrant # this number Coincides with Towns warrant numbers 33

Time sheets and Payroll Authorization forms received for processing

Enter Payroll Account

Employee Number

34

Payroll Acct# P/R Account Account Description Budget Account

1210-11 SUPERINTENDENT 100-1210-011S-8-1-1-00-5

1210-12 SUPT. SUPPORT STAFF 100-1210-012S-8-1-1-00-5

1230-11 DIRECTOR OF PERSONNEL PUPILS 100-1230-011S-8-0-1-00-5

1410-11 ACCOUNTING AND OPERATIONS 100-1410-011S-8-1-1-00-5

1410-12 ACCOUNTING & PAYROLL SUPPORT 100-1410-012S-8-1-1-00-5

1420-11 HUMAN RESOURCES WAGES 100-1420-011S-8-0-1-00-5

1450-12 INFORMATION MANAGEMENT 100-1450-011S-8-0-1-00-5

1450-13 TECH. SUPPORT WAGES 100-1450-011S-8-1-1-00-5

2110-11.6 TRANSITIONAL COORDINATOR 100-2110-011S-2-6-6-00-5

2110-17.7 MUSIC TEACHER 100-2110-011S-7-0-1-00-5

2110-17 K-12 DIRECTOR OF FINE ARTS 100-2110-011S-7-8-1-00-5

2110-12 SPED. SUPPORT SALARIES 100-2110-012S-2-1-1-00-5

2110-26T TRAVEL ALLOWANCE 100-2110-026V-2-1-1-00-5

2210-04.2 NORTH BUILDING LSHP. WAGES 100-2210-011S-8-2-1-00-5

2210-04.3 BRYANT. BLDG. LSHP. WAGES 100-2210-011S-8-3-1-00-5

2210-04.4 HOBO. BLDG. LSHP. WAGES 100-2210-011S-8-4-1-00-5

2210-05 M/S BUILDING LSHP. WAGES 100-2210-011S-8-5-1-00-5

2210-06 H/S BUILDING LSHP. WAGES 100-2210-011S-8-6-1-00-5

2200-20.2 NORTH CLERICAL SALARIES 100-2210-012S-8-2-1-00-5

2200-20.3 BRYANTVILLE CLERICAL SALARIES 100-2210-012S-8-3-1-00-5

2200-20.4 HOBOMOCK CLERICAL SALARIES 100-2210-012S-8-4-1-00-5

2210-15 MIDDLE SCHOOL CLERICAL 100-2210-012S-8-5-1-00-5

2210-16 HIGH SCHOOL CLERICAL 100-2210-012S-8-6-1-00-5

2220-06 DEPT. CHAIRS 100-2220-011S-1-6-1-00-5

2220-08 DEPARTMENT CHAIR SPED 7-12 100-2220-011S-8-0-1-00-5

2305-04.2 NORTH CLASSROOM TEACHERS 100-2305-011S-1-2-1-00-5

2305-04.3 BRYANTVILLE CLASSROOM TEACHERS 100-2305-011S-1-3-1-00-5

2305-04.4 HOBOMOCK CLASSROOM TEACHERS 100-2305-011S-1-4-1-00-5

2305-05 M. S. CLASSROOM TEACHERS 100-2305-011S-1-5-1-00-5

2305-06 H. S. CLASSROOM TEACHERS 100-2305-011S-1-6-1-00-5

2310-04.2 NORTH SPED. TEACHERS 100-2310-011S-2-2-1-00-5

2310-04.3 BRYANTVILLE SPED. TEACHERS 100-2310-011S-2-3-1-00-5

2310-04.4 HOBOMOCK SPED. TEACHERS 100-2310-011S-2-4-1-00-5

2310-05 M/S SPED TEACHERS 100-2310-011S-2-5-1-00-5

2310-06 H/S SPED TEACHERS 100-2310-011S-2-6-1-00-5

2320-10.2 NORTH SPCH/VISION TEACHERS 100-2320-011S-2-2-1-00-5

2320-10.3 BRYANT. SPECH/VISION TEACHERS 100-2320-011S-2-3-1-00-5

2320-10.4 Hobomock Speech/Vision 100-2320-011S-2-4-1-00-5

2320-10 SYSTEM WIDE OT,PT,SP,VI,HEAR 100-2320-011S-2-8-1-00-5

2301-10 SUBSTITUTES 100-2325-024Z-1-1-1-00-5

2330-04.2 NORTH EDUCATIONAL SUPPORT PROF 100-2330-013S-1-2-1-00-5

2330-04.3 BRYANT EDUCATIONAL SUPPORT PRF 100-2330-013S-1-3-1-00-5

2330-06 PHS EDUCATIONAL SUPPORT PROF 100-2330-013S-1-6-1-00-5

2330-14.2 NORTH SPED ESP 100-2330-013S-2-2-1-00-5

2330-14.3 BRYANTVILLE SPED ESP 100-2330-013S-2-3-1-00-5

2330-14.4 HOBOMOCK SPED ESP 100-2330-013S-2-4-1-00-5

2330-15 PCMS SPED ESP 100-2330-013S-2-5-1-00-5

2330-16 PHS SPED ESP 100-2330-013S-2-6-1-00-5

2330-13T Tutors 100-2330-013T-2-8-1-00-5

2340-10.6 H.S. LIBRARIAN 100-2340-011S-8-6-1-00-5

2340-11.2 NORTH LIBRARY ESP 100-2340-013S-8-2-1-00-5

2340-11.3 BRYANTVILLE LIBRARY ESP 100-2340-013S-8-3-1-00-5

2340-11.4 HOBOMOCK LIBRARY ESP 100-2340-013S-8-4-1-00-5

2340-11.5 M. S. LIBRARY PARAS. 100-2340-013S-8-5-1-00-5

2340-11.6 PHS LIBRARY ESP 100-2340-013S-8-6-1-00-5

2710-15 MS GUIDANCE PROF. SALS 100-2710-011S-1-5-1-00-5

2710-16 HS GUIDANCE PROF. SALS. 100-2710-011S-1-6-1-00-5

2710-06 H/S SOCIAL WORKER 100-2710-011S-2-6-1-00-5

2800-10.2 NORTH PSYCHOLOGIST 100-2800-011S-2-2-1-00-5

2800-10.3 BRYANTVILLE PSYCHOLOGIST 100-2800-011S-2-3-1-00-5

2800-10.4 HOBOMOCK PSYCHOLOGIST 100-2800-011S-2-4-1-00-5

2800-10.5 SECONDARY PSYCHOLOGIST 100-2800-011S-2-5-1-00-5

3200-10.2 NORTH NURSE'S SALARY 100-3200-011S-8-2-1-00-5

3200-10.3 BRYANTVILLE NURSE'S SALARY 100-3200-011S-8-3-1-00-5

3200-10.4 HOBOMOCK NURSE'S SALARY 100-3200-011S-8-4-1-00-5

3200-10.5 M.S. NURSE'S SALARY 100-3200-011S-8-5-1-00-5

3200-10.6 H.S. NURSE'S SALARY 100-3200-011S-8-6-1-00-5

3300-13 BUS DRIVER WAGES & OVERTIME 100-3300-013B-8-0-1-00-5

3510-13.5 M.S. COACHES 100-3510-013S-8-5-1-00-5

3510-13.6 H. S. COACHES 100-3510-013S-8-6-1-00-5

3520-13.6 H. S. STIPENDS 100-3520-013S-8-6-1-00-5

4110-11 BUILDING AND GROUNDS MANAGER 100-4110-011S-8-8-1-00-5

4110-12 OPERATIONS COORDINATOR 100-4110-012S-1-1-1-00-5

4110-20 SUBSTITUTE CUSTODIANS 100-4110-013C-1-1-1-00-5

4110-13.2 NORTH CUSTODIAL WAGES 100-4110-013S-8-2-1-00-5

4110-13.3 BRYANTVILLE CUSTODIAL WAGES 100-4110-013S-8-3-1-00-5

4110-13.4 HOBOMOCK CUSTODIAL WAGES 100-4110-013S-8-4-1-00-5

4110-13.5 M.S. CUSTODIAL WAGES 100-4110-013S-8-5-1-00-5

4110-13.6 H.S. CUSTODIAL WAGES 100-4110-013S-8-6-1-00-5

3400-11 DIRECTOR SALARY 112-3400-011S-8-0-1-00-5

3400-12 CAFETERIA ACCOUNTS PAYABLE 112-3400-012S-8-0-1-00-5

3400-13 CAFETERIA SUPPORT STAFF 112-3400-013S-8-0-1-00-5

3300-15 TRANSPORTATION /REV WAGES 115-3300-013S-8-1-1-00-5

G116-351013 ATHLETIC CUSTODIAL SERVICES 116-3510-013S-8-0-1-00-5

8300-36 REVENUE FROM INSURANCE 139-8300-036O-8-0-1-00-5

G217-2305.0 EXTENDED DAY TEACHER SALARIES 217-2305-011S-2-0-3-00-5

G217-2330 EXTENDED DAY ESP 217-2330-013S-2-8-9-00-5

G240-211011 PK-22 SPED PROGRAM COORDINATOR 240-2110-011S-2-1-1-00-5

G240-2110 SPED GRANT SECRETARY/BOOKKEEPE 240-2110-012S-2-8-1-00-5

G240-211013 240 GRANT SUPPORT STAFF 240-2110-013S-2-8-1-00-5

G240-2310 SPED. GRANT TEACHERS 240-2310-011S-2-8-1-00-5

G240-2320 SPED GRANT SPEECH & LANG 240-2320-011S-2-8-1-00-5

G240-2330 GRANT 240 ESP 240-2330-013S-2-8-1-00-5

G252-4110 MAINTENANCE WAGES & OVERTIME 252-4110-013S-8-8-1-00-5

G262-2110 EARLY CHILDHOOD COORDINATOR 262-2110-011S-2-2-2-00-5

G262-2310 EARLY CHILDHOOD PREK TEACHER 262-2310-011S-2-2-2-00-5

G271-2305 271 TITLE ONE TEACHERS 271-2305-011S-7-5-5-00-5

G271-2310 TITLE ONE TEACHER WAGES 271-2310-011S-7-3-4-00-5

G271-2330.0 TITLE ONE INSTRUCTIONAL 271-2330-013P-7-3-4-00-5

5500-316 MEDICAID REVOLVING 316-5500-036M-2-0-1-00-5

G701-2330 KINDERGARTEN PARAPROFESSIONAL 701-2330-013S-8-8-1-00-5

36

Overtime:

With the exception of professional staff, employees who work 40 hour weeks (Custodians, Bus

Drivers, IT support specialists) those hours worked in excess of forty hours will be compensated

at 1 ½ times the hourly rate of pay.

Custodian, maintenance personnel and IT support specialists who are requested to work on Sundays

will be compensated at two times their respective hourly rate of pay.

Building employees, maintenance employees and IT support specialist shall receive at least two (3)

hours compensation for a call in.

Procedure for Custodial and Maintenance Overtime

Custodians and maintenance personnel will be provided equal access to overtime opportunities

depending on their qualifications for the overtime offered. Such overtime will be offered on a

rotating basis.

The Overtime Verification Form should be used by the principal to monitor and implement the

rotating scheduling of overtime. Overtime will not be approved unless a copy of the form is signed

and attached to the appropriate timesheet.

The next custodian scheduled for overtime on the rotating schedule must sign indicating whether they

will accept or decline the overtime offer.

If the custodian declines, the opportunity will be offered to the next custodian on the list, and so on

until the overtime is covered.

Distribution of checks or statements

After the Pembroke Town Treasurer’s office has cut payroll checks or direct deposit statements, the

Payroll Specialist delivers the checks to the individual Schools.

Each building secretary will monitor those checks or statements, which cannot be delivered to the

individual employee and will mail the check or statement to those employees who cannot pick up the

check or statement.

Beginning May 2013 the Pembroke Town Treasurer has offered for those who participate in direct

deposit to receive their pay stubs electronically – where they can have digital access to their payroll

records, without the risk of losing a paper copy.

37

38

5. ACCOUNTS PAYABLE PROCEDURES

This section is organized into three major parts: accounts payable, purchasing, and expense

reimbursement.

5.1. Accounts Payable

1. Control Objective

To ensure that invoices are accurately recorded on a timely basis for authorized

purchases.

2. Major Controls

a. Reconciliation of Accounts Payable Records

b. Reconciliation of source data is performed periodically to ascertain the accuracy of

accounts payable entries.

c. Internal Reviews

Internal reviews are conducted to determine if duplicate payments or overpayments

exist.

3. Procedures

a. Authorization of Payment for Purchases and Preparation of Warrants for Payment

b. Invoices are received by the School Business Office, which forwards them to the

department manager/director for approval.

c. Approved invoices are entered into the financial software and forwarded to the

School Business Office.

d. Invoices are compared to the Purchase Order and the packing list.

e. The invoice is reviewed for the following:

i. The nature, quality, and quantity of goods ordered and the related price.

ii. Accuracy of all arithmetic calculations and extensions.

iii. Completed 30B form if applicable. 39

f. The accounts payable specialist reviews the above and enters the amounts into the

software program.

g. Completed warrants are reviewed and approved by the Director of Finance for the

Pembroke Public Schools.

h. The warrants are prepared for the signatures of at least (3) of the five school

committee members, the Superintendent or Assistant Superintendent.

6. Accounts Payable Procedure in ADS software:

ADS Accounts Payable

Transaction Entry 40

Payable Entry

Accounts Payable

Transaction Entry

Payable Entry

1. Click on payable tab to begin a new batch, the system will assign a batch number.

2. Double click in the batch box to find a batch that is already started.

41

3. Begin by entering either a PO number or vendor number;

The posting date will be the date the checks are sent out from Town Hall. Usually the

posting date is the Thursday of the week following School Committee.

Double clicking in the “quick pick” boxes will show all PO numbers/Vendor names

available.

Enter invoice number & date, when paying with a PO the purchasing info will be filled into

the grid automatically. Check to be sure amount to be paid matches the invoice. Changes can

be made to quantity, unit price or freight so that invoice amount matches PO.

42

If the invoice is a Direct Pay you will need to enter the vendor code or double click in the

vendor field to pick the correct vendor. Tab down to the qty. field enter “1” then tab to enter

dollar amount to be paid in the unit price field.

Keep tabbing over to the account number field, then to note field if you want to leave any

notes/info on payment.

Save Work –

If paying a PO you will be asked if “PO is complete” when you save. Check before

answering, because once you say PO complete you will not be able to pay another invoice on

that PO. The payable number will be available after clicking on save.

To begin the next payable click on the little paper icon

(Top left corner on tool bar)

43

3. When entering a PO for payment, once you enter the PO number a second quick pick box

will appear.

4. This is the receiving’s box, double click to view all receiving’s. This will be used if a PO

has more than one delivery/invoice. Be sure to choose the correct receiving or the info filled

in on payable will be incorrect.

5. Enter posting date/ warrant date.

6. Invoice number & date.

7. Verify amount to be paid – make any corrections in quantities or dollar amounts to match

invoice amounts.

4. When all invoices have been entered, double click on the Running Total box. This will

enter 44

the batch Running Total in the Control Total box.

5. Use drop down arrow to change Status from “On Hold” to

“Ready to Post”.

6. Save work – (make note of total dollar amount)

7. Close screen

Accounts Payable

Processing

Post Transactions

8. All batches that are ready to post will show with info:

Anyone can post a batch even if it is created by another.

9. Verify Control Total amount check off selected box of the batch you want to post.

10. Click on “Begin Processing Button” 45

Accounts Payable

Payment Processing

8. Select group of payables for payment.

9. Selection Criteria: change to batch; double click in “Quick Pick” box.

All batches available will show up – choose yours by the dollar amount.

10. Enter batch date (Thursday of the week following School Committee)

Tab off check date, the preview button will now be highlighted, click to

preview. All payables will show in the grid.

11. Click on create batch, close screen.

46

Accounts Payable

Reports

Pre check authorization – (Reports)

12. Choose “standard” in the drop down box.

13. Double click in Starting Check Batch, start & end will be the same batch number.

14. Double click Authorization Code (UT- SC- AT- TR)

15. Sort by: change to Vendor Name from Vendor Code.

16. Before printing the warrant, go to AP, AP Configuration & choose check all 3 boxes

17. Warrant Description (UT-TR-AT-SC) then save

18. Click on magnifying glass to view printed warrant.

19. File/Print

47

20. Warrant Complete

Vendor checks are cut at Town Hall in the Braverman software program. A check register

is sent to the Business Office. The check numbers are added to ADS manually.

To Enter Manual Check Numbers into ADS

Accounts Payable

Payment Processing

Select Edit Payables for Payment

48

1. Double click on the Quick Pick Box to find your check batch. All payables from the

batch will show in the grid.

2. Print a copy of the batch.

3. Delete all payables from check batch.

Close screen, switch to,

49

Accounts Payable

Payment Processing

Manual Check Entry

4. Enter the check date from the Braverman check register.

5. Click on either new entry (highlighted line) or the 2nd. Tab Manual Check.

50

7. Enter vendor code from printed check edit report

8. Enter check number from Braverman’s check register. (Sent over from Town Hall)

The check information will fill automatically after you enter the check number.

9. Double click on the Quick Pick box in the payables grid; this will bring up all outstanding

payables.

If there is more than one payable the next number from the report can be entered in next

quick pick box instead of double clicking in the quick pick field. Verify that the dollar

amount of the check is correct & save.

To enter another check click on the little paper icon in the top left of screen.

51

When all the payables have been entered into the manual check screen.

1. Double click on the Running Total Field this will enter the dollar amount into the Running

Total Field.

(Verify to be sure total matches Braverman check register total & that the check numbers

you entered are correct)

2. Change Status box to “Ready to Post”

3. “Save” Manual Check Batch.

Close screen, go to:

Accounts Payable

Processing

Post Transactions

Check the Manual Check dot on the Post Transaction Screen. Verify Dollar amount & check

off box.

Post Transactions - check numbers will now appear in ADS.

52

4. Purchase Discounts

a. The accounts payable specialist establishes all vendors within the accounting system

upon initial use of the vendor. All vendors should provide verified street address and

valid W-9.

b. The accounts payable specialist reviews the invoice for any purchase discount date

and ensures that the vendor file is established and properly capturing the discount

period.

5. Reconciliation of Accounts Payable Records

a. The accounts payable specialist balances on at least a monthly basis with the Town

Accountant.

b. Debit balances are resolved appropriately (e.g., an offset against other amounts due

the vendor, requesting payment from the vendor, etc.)

5.2. Purchasing

1. Control Objective

a. To ensure that goods and services are required at fair and reasonable prices and the

highest personal standards of conduct are maintained in all relationships with

vendors, suppliers, and subcontractors.

b. To ensure that transactions are accurately classified and recorded in the financial

records.

2. Major Controls

a. Purchase Requirements

The Pembroke Public Schools administration has developed cost-effective and

efficient purchase requirements in order to achieve full and open competition,

meeting delivery schedules, controlling inventory and material, and expediting and

following up on purchases.

b. Required Competition

The Pembroke Public Schools utilize the following procurement guidelines per MGL

Ch 30B:

i. Contracts under $5,000 – The district uses sound business practices when 53

procuring goods and services for amounts less than $5,000.

ii. Contracts from $5,000 to $25,000 – The district seeks price quotes from at least

three vendors and awards the contract to the responsible vendor offering the supply or

service needed for the lowest price.

iii. Contracts greater than $25,000 – With the assistance of the School’s attorney, the

district conducts a formal advertised competition using sealed bids or proposals. An

award is offered to the qualified bidder who meets the district’s specifications and

offers the lowest price.

iv. Where possible, the district utilizes the Commonwealth of Massachusetts – state

contract, or the cooperative bids solicited by area collaboratives.

v. Public construction laws per MGL Chapter 149 and Chapter 30, Section 39M are

defined in the table on the following page.

c. Selecting the Vendor

The Pembroke Public Schools select the most responsive and responsible vendor to

provide required materials and services, and promotes competition in order to obtain

fair and reasonable prices.

d. Internal Accounting Controls

i. Approval by the Superintendent of purchases equal to or exceeding $500 prior to

purchase order finalization.

ii. Implementation of procedures that require the reporting of unethical conduct to the

Superintendent and the subsequent restitution of any gain resulting from such

conduct.

3. Procedures

a. Purchase Requirements

i. After approval of the annual budget, the Assistant Superintendent for the Pembroke

Public Schools reviews the district’s needs to uncover patterns of orders and

opportunity for clustering orders to achieve volume discounts.

ii. In preparing a purchase requisition, the requestor identifies only minimum needs.

b. Processing Purchase Requisitions

i. Requisitions are approved by the appropriate principal or other supervisor and 54

forwarded to the Accounting Manager.

ii. Requisitions must include the following:

A description of items ordered;

A cost estimate;

The required delivery information;

The account to be charged; (DOE guidelines should be used to determine

appropriate function and object codes.)

The requisition is approved electronically by the principal or administrator,

and the Assistant Superintendent for Pembroke Public Schools. If the

purchase is greater than $500, the Superintendent of Schools also approves.

c. Processing Purchase Orders

i. The Accounting Manger converts requisitions to purchase orders, sends a signed

copy to the building secretary or administrator, and forwards the purchase order to the

vendor.

ii. The Superintendent or his designee approves purchase orders.

iii. One copy of the purchase order is filed alphabetically in the Accounting

Manager’s Office by school/locations, to track outstanding commitments.

d. Obtaining Bids and Quotations

i. The Accounting Manager for Pembroke Public Schools ensures that the requesting

administrator has obtained and documented the required quotations on transactions

not expected to exceed $5,000, and has obtained these in writing for transactions

between $5,000 and $25,000. All of these require the completion of the school’s

“Compliance with 30B form” and the attachment of the required documentation.

Items greater than $25,000 will require formal bid requests and evaluation before the

purchase order is issued.

ii. In evaluating bids received, the recommending administrator performs and

documents a cost or price analysis for submission to the Assistant Superintendent for

Pembroke Public Schools.

e. Negotiation and Award

Awards may be made to other than the low bidder in circumstances where the higher 55

bid demonstrates best value contracting procedures to the district (can use MGL c30B

as guide). In such situations, the administrator shall prepare a justification statement

for such awards, furnishing a brief explanation of the factors leading to such a

decision to the Assistant Superintendent for Pembroke Public Schools.

PURCHASING GUIDELINES

The following are guidelines that should be utilized by all Pembroke Public Schools personnel

who are seeking to purchase materials.

1. $1,000

Standard for selection “Sound Business Practices”: School or department solicits three

telephone, written, or catalogue quotes. Quotes remain on file at school or department.

Required documents Requisition

Authorization Purchase Order

Turnaround time* 1 Week

.

2. $1,000-$4,999

Standard for selection 3 Telephone quotes, or 3 written quotes, or Sole Source

Letter

Required documents Requisition and record of telephone solicitations, or

summary of Written vendor quotes, or sole source letter to

the Accounting Manager.

Authorization Purchase Order

Turnaround time* 1 Week

3. $5,000-$9,999

Standard for selection 3 written quotes, or sole source letter

Required documents Requisition, summary of written vendor quotes, and

contract request form

Authorization Purchase Order 56

Turnaround time* 1 Week

4. $10,000 +

Standard for selection Formal advertised bid

Required documents Requisitions and Contract Request Form

Authorization Purchase Order and Executed Contract

Turnaround time* 3 Weeks

*Note: These Guidelines do not apply to Personal Services. Turnaround times are approximate.

57

Contracts for Personal Services

A “Contract For Personal Services” is any agreement between the Town of Pembroke and an

individual pursuant to which the individual is to provide services to the Town, including

employment and professional services, not involving the furnishing of a specific end product

other than reports or similar documents.

Procedures For Contracts For Personal Services:

1. Under $2,000

Process in accordance with current service order procedures

2. Between $2,000 and $9,999

Process all such contracts in accordance with current guidelines for contracts between

$2,000and $9,999

3. $10,000 and Over

If exempt from Chapter 30B (e.g. employment agreements, agreements with lawyers,

designer, C.P.A’s etc), process in accordance with either:

a. G.L. c.30B, s.5, OR;

b. As unadvertised contracts

If subject to Chapter 30B, process in accordance with current procedures for either:

a. Competitive Sealed Bid contracts (G.L.c.30B, s.5) OR;

b. Competitive Sealed Proposal (RFP) contracts (G.L. c30B,s.6,).

Notes on Personal Services:

*Individuals employed by the Pembroke Public Schools, in either a full-time or

substitute capacity, are not eligible for payment under a persona service order or

contract. If employees are designated to provide “consulting” services, they are

compensated through the Overtime/Stipend payment process.

*Services cannot conflict with services provided by members of existing collective

bargaining units.

*Request for compensation in excess of $250.00 per day must be approved prior to

performance by the Superintendent. This approval is requested by way of a

memorandum to the Superintendent.

Exemptions from Bid Process for Services:

*Direct Instructional Services to Students

*Job Related Training (Professional Development)

58

*Services such as Grant or Program evaluation are subject to the bid process detailed in

steps 1-4

Chapter 30B allows exemptions from advertising and bidding requirements for specific

categories of purchases including those listed here. Please note that while this may allow greater

flexibility in selecting vendors, it does not waive the requirement for executing a contract prior

to securing services or goods.

Purchasing Do’s and Don’ts

Always spend school department money as cautiously as you would spend your own:

o Do shop around for the best price

o Do inquire about potential discounts (ex. Free Shipping)

All orders need to be placed through the requisition process;

o Do not place phone orders

o Do not place orders with corporate credit cards

Always provide detail:

o Do not assume that we know what you are trying to order

o Do feel free to use the file attachment function if the requisition would

be more than 20 lines

o The more detail you provide the fewer clarifying email and phone calls

you will receive from us.

Be mindful of the correct ordering process:

o Requisition→Purchase Order→Invoice→Payment

o Invoices that don’t reference PO’s will not be processed

Keep on top of your receipts

o The sooner you enter a receipt for a purchase order the faster we can

pay the bill.

o If there is money still available on the PO, it goes back into your

account, once we are able to pay the bill.

Spend your money by April 15th

:

o Requisitions entered after this date will not be processed.

o The expectation is that orders are received, used and paid for by the

end of the fiscal year (June 30th

).

Emergencies do happen:

o Let us know if you have any issues or concerns and we will handle

them on case by case basis.

5.3. Expense Reimbursement

1. Control Objective

To ensure the district pays for only authorized business expenses.

59

2. Major Controls

a. Travel Policies

Collective bargaining agreements and individual contracts address the issue of travel

reimbursement.

b. Employee Expense Reimbursement Documentation

Employees are required to obtain and furnish documentation for all individual

expenses.

c. Internal Accounting Controls

i. Justification for travel approved by the Assistant Superintendent for Pembroke

Public Schools.

ii. Documentation for incurred employee expenses.

iii. Prohibition against the issuance of district credit cards.

d. Expense Reimbursement

i. An employee who seeks reimbursement for authorized travel expenses completes a

travel report detailing the expenses incurred, attaching copies of supporting

documentation.

ii. If payment was made by check, copies of both the front and back of the cancelled

check must be provided.

iii. The employee’s travel report reimbursement request is reviewed and approved by

the Assistant Superintendent for Pembroke Public Schools.

iv. All reimbursement requests must be submitted within the fiscal year in which the

expenditure was made.

60

7. MANAGEMENT REPORTING PROCEDURES

In this section, procedures are covered for supporting the annual budget and financial reporting.

7.1. Annual Budget

1. Control Objective

To support effectively the preparation of the annual budget and its periodic review.

2. Major Controls

a. Budget Process

The building administrators develop budget requests utilizing input from their

faculties and School Councils. These requests shall include requests for operating

budgets and for warrant articles. The budgets are submitted to the Assistant

Superintendent for Pembroke Public Schools. After compilation of the requests, the

Assistant Superintendent for Pembroke Public Schools shall forward them to the

Superintendent for initial approval.

b. Internal Accounting Controls

Accuracy and completeness of the budget and projections

3. Procedures

a. In preparation of the annual operating and capital budgets, the building administrators

consult with faculty members and his/her School Council. Requests for additional

resources and / or significant programmatic changes shall be submitted in priority

order.

b. Building administrators shall meet with the Superintendent and Assistant

Superintendent for Pembroke Public Schools to discuss the initial requests.

c. The Assistant Superintendent for Pembroke Public Schools shall prepare the initial

budget request, compiling the requests from the district administrators.

d. The Assistant Superintendent for Pembroke Public Schools shall submit this

preliminary budget request to the Superintendent for consideration.

e. After consultation with the School Committee, the Superintendent will adopt a final

budget request to be submitted to Town Meeting for approval.

61

f. The Assistant Superintendent for Pembroke Public Schools will enter the budget

approved by Town Meeting.

7.2. Financial Reporting

1. Control Objective

To ensure the accuracy, completeness, and timeliness of financial reporting to support

decision-making.

2. Major Controls

a. Schedule

Monthly managerial reports are prepared.

b. Review and Approval

Financial reports are reviewed for accuracy and completeness.

3. Audit

A certified public accounting firm audits the annual financial reports of the Pembroke

Public Schools.

4. Procedures

a. The Assistant Superintendent for Pembroke Public Schools may prepare periodic

financial reports for the building principals and other administrators. Administrators

may also print financial reports for their location.

b. The administrators will review the reports for accuracy.

c. The Superintendent shall report any significant trends to the School Committee.

d. If necessary, the School Committee will approve transfers from one account to

another.

e. The Pembroke Public Schools submit to an audit of its financial statements by a

qualified certified public accounting firm as required by law.

7.3. Payroll Tax Compliance

1. Control Objective

62

To prepare and file required tax documents accurately and on a timely basis.

2. Major Controls

On a quarterly basis, tax filings are prepared by the Town Accountant.

8. ANTI FRAUD RESPONSE PROCEDURES

8.1. Summary

1. Introduction

Pembroke Public Schools is committed to its duty to ensure effective stewardship of public

money and other assets and resources for which we are responsible. It is the policy of the

Pembroke Public Schools to prevent and deter all forms of fraud that could threaten the

security of our assets or our reputation. Pembroke Public Schools is committed to the

prevention, detection, investigation and corrective action relative to fraud.

2. Definition

Fraud is a violation of trust that is defined as a deception deliberately practiced to secure

unfair or unlawful gain. The term includes but is not limited to such acts as deception,

bribery, forgery, extortion, theft, embezzlement, misappropriation of money or assets, false

representation, the concealment of material facts relating to any of the above and collusion or

conspiracy to commit any or all of the above.

3. What to do if you suspect fraudulent activity.

Pembroke Public Schools recognizes there may only be a suspicion of fraud - thus any

concerns should be reported to the Assistant Superintendent. If the concern involves the

Assistant Superintendent, any concerns should be reported to the Superintendent. The

Assistant Superintendent has the primary responsibility for the investigation of all suspected

fraudulent acts as defined in these procedures.

4. Actions

All cases of suspected fraud will be investigated and appropriate action will be taken.

8.2. Applicability

These procedures apply to all employees of the Pembroke Public Schools. 63

8.3. Fraud

Fraud can cover many activities, however these procedures are directed primarily at financial

matters. It may include, but is not limited to:

1. Misappropriation of Assets

a. Forgery, alteration or misappropriation of checks, drafts, promissory notes or

securities

b. Unauthorized use, or disposition of funds or property (for example, misuse of

Pembroke Public Schools owned computer hardware, software, data and other

records; use of Pembroke Public Schools owned equipment, vehicles or work time for

non Pembroke Public Schools purposes)

c. Embezzlement

d. Theft

e. Falsifying time sheets or payroll records

f. Falsifying travel or entertainment expenses and/or utilizing Pembroke Public Schools

funds to pay for personal expenses or for personal benefit

g. Fictitious reporting of receipt of funds

2. Fraudulent Financial Reporting

a. Improper revenue recognition

b. Improper expense/expenditure recognition

c. Overstatement of assets

d. Understatement of liabilities

3. Expenditures and Liabilities for Improper Purposes

Payments in money or other property, including but not limited to such things as jobs for

families and friends, use of vacation properties, discounted or free services in exchange for

benefits and other things of value, bribes and kickbacks.

64

8.4. General Procedures and Responsibilities

1. Pembroke Public Schools will investigate any suspected acts of fraud, or

misappropriation of property. An objective and impartial investigation will be conducted

regardless of the position, title, length of service or relationship with Pembroke Public

Schools of any person, group or organization reasonably believed to have committed

fraud. Each Administrator is responsible for instituting and maintaining a system of

internal control to provide reasonable assurance for the prevention and detection of fraud,

misappropriations and other irregularities. Management should be familiar with the types

of improprieties that might occur within their area of responsibility and be alert for any

indications of such conduct.

2. The Assistant Superintendent has the primary responsibility for overseeing the

investigation of all suspected fraudulent acts as defined in these procedures. The

Assistant Superintendent will immediately notify the Superintendent of any fraud

investigation. The Assistant Superintendent will involve the Coordinator of Business,

School Committee Chair, and others within Personnel, Legal, or management as deemed

appropriate.

3. All department heads or individuals, upon discovery of any violation of these procedures,

must notify the Assistant Superintendent of the violation. If it is determined by the

Assistant Superintendent that corrective action may be provided for internally within the

department, the Administrator or individual will notify the Assistant Superintendent as to

the steps taken to correct the violation.

4. Upon conclusion of the investigation, the results will be reported to the Superintendent.

All significant findings will be reported to the School Committee Chair. Where there are

reasonable grounds to believe that a fraud may have occurred, the Assistant

Superintendent may report the incident to the appropriate authorities, which shall include

the Superintendent and School Committee Chair, in order to pursue appropriate legal

remedies. The Assistant Superintendent will pursue every reasonable effort to obtain

recovery of the assets.

8.5. Procedures for Reporting

Any employee who has knowledge of an occurrence of fraudulent conduct, or has reason to

suspect that a fraud has occurred, shall immediately notify The Assistant Superintendent. In

cases where the employee has reason to believe the Assistant Superintendent may be

involved, the employee shall immediately notify the Superintendent unless the

Superintendent is also believed to be involved, in which case the School Committee Chair

should be notified.

65

8.6. Investigation

1. Upon notification or discovery of a suspected fraud, the Assistant Superintendent shall

immediately investigate the fraud. The Assistant Superintendent will make every

reasonable effort to keep the investigation confidential.

2. When deemed necessary, the Assistant Superintendent shall coordinate the investigation

with the Superintendent and/or the appropriate law enforcement officials. Legal counsel

will be involved in the process, as deemed appropriate.

3. It should be noted that there may be certain instances of fraud that will be handled in the

normal course of operations that will not result in a separate “investigation” by the

Assistant Superintendent. For these cases, periodic communications will be made to the

Assistant Superintendent updating the Assistant Superintendent of the cases noted and

actions taken.

8.7. Security of Evidence

Once a suspected fraud is reported, immediate action to prevent the theft, alteration, or

destruction of relevant records shall be initiated. Such actions may include, but are not limited to,

removing the records and placing them in a secure location, limiting access to the location where

the records currently exist, and preventing the individual suspected of committing the fraud from

having access to the records. The records shall be adequately secured until the investigation is

complete.

8.8. Confidentiality

All participants and all persons questioned in a fraud investigation shall keep the details and

results of the investigation confidential so as not to violate an individual’s expectation of

privacy.

8.9. Personnel Actions

If a suspicion of fraud is substantiated by the investigation, disciplinary action, up to and

including dismissal and appropriate legal action, shall be taken by the Personnel Director and the

Superintendent.

8.10. Whistle-Blower Protection

No employee of Pembroke Public Schools or person acting on behalf of Pembroke Public

Schools in attempting to comply with these procedures shall:

be dismissed or threatened with dismissal;

be disciplined, suspended, or threatened with discipline or suspension; 66

be penalized or any other retribution imposed; or

be intimidated or coerced.

Violation of this section of the procedures may result in disciplinary action, up to and including

dismissal.

If an allegation is made in good faith, but it is not confirmed by the investigation no action will

be taken against the originator. If, however, the allegations were made in bad faith or without a

justifiable basis, appropriate disciplinary action may be taken against the individual making the

erroneous allegation.

67

Appendix A

Leasing Policies and Procedures

General Policy on Leasing

Leases are legally binding contracts that financially obligate the Pembroke Public Schools (PPS).

The PPS school committee must approve the lease at a school committee meeting, and funding

must be available in the budget. Only Officers of the PPS may sign contracts. Therefore, the

negotiation, approval and processing of all leases will be the responsibility of the Assistant

Superintendent and will require final approval from the Superintendent of Schools.

Leasing is a financing mechanism, not a funding source. The acquiring department must identify

the funding source prior to entering into a lease. In order to be considered for leasing, the

item(s) must have a value of at least $50,000 and must have approval of the Superintendent

of Schools. The primary reason to lease rather than buy an item is because the needed item(s)

is/are so expensive that its direct purchase is not possible and other financing mechanisms are

unavailable or more expensive than leasing.

The lease or buy decision and the identification of the type of lease that would be most

appropriate must take into consideration the following criteria:

Technical and operational useful life of the item(s).

Likelihood of continued use beyond the lease term.

Budgeting issues.

Financing terms (term, cost of borrowing).

Type of lease (Operating vs. Capital) and its Financial Statement impact.

Types of Leases - Operating vs. Capital

Normally at the end of an Operating Lease, the leased item is returned to the lessor. With a

Capital Lease, the PPS will own the leased item at the end of the term with no additional

payments or by paying a predetermined price that is well below the expected fair market value of

the property. An Operating Lease is treated like a series of rental payments, whereas a Capital

Lease is recorded as an asset of the PPS, with a corresponding liability for the full amount of the

lease obligation.

Leasing Procedures

68

The procedures for leasing equipment are outlined below:

Action Responsible

Party

1. As with regular equipment purchases, departments will follow the PPS’s

standard procedures for processing a Purchase Requisition, noting on the form

that the equipment is to be leased rather than purchased, and any other

documentation supporting why a particular vendor, if any, was chosen.

Department

and Finance

2. The Assistant Superintendent will determine the best funding mechanism for

the acquisition and notify the department. If leasing is not the best option, the

Assistant Superintendent will work with the department to find a suitable

alternative. The requesting department will be notified of the type of lease

(operating vs. capital), the monthly lease payment, the lease term and the

account coding to which the monthly lease payment should be charged.

Finance

3. Once the equipment has been delivered, installed and is working properly, the

department will notify the Assistant Superintendent. It is the department’s

responsibility to work with the vendor to ensure that the equipment is delivered

and installed in good order.

Department

4. Upon notification from the department, the Assistant Superintendent will sign

and return to the leasing company the Certificate of Acceptance at which time

the lease officially begins. Under no circumstances should the Certificate of

Acceptance be signed before the equipment has been received and tested. Copies

of lease documents will be forwarded to the department by the Assistant

Superintendent. In the case of capital leases, the Assistant Superintendent will

instruct the Accounting Office to add the equipment to the PPS’s equipment

fixed assets system.

Finance

5. Payment procedures for all leases will be handled by Accounts Payable. Lease

invoices will be sent to Accounts Payable by the leasing company and Accounts

Payable will determine the appropriate method of payment.

Accounts

Payable

6. Ninety days prior to the expiration of an operating lease, it is the responsibility

of the department to determine whether the equipment should be returned, re-

leased, or purchased and to notify the Assistant Superintendent of its plans. All

Master Lease Contracts negotiated with PPS specify that the district must notify

the leasing company within 60 days of its intent. The additional days are needed

to process end of lease transactions. Failure to do so will result in additional

monthly lease charges. The Assistant Superintendent will work with the

department to be sure the final decision is in the PPS’s best interest. For re-

leasing and buyouts, appropriate purchasing procedures must be followed.

Department

and Finance

7. If a decision has been made to purchase the equipment at the end of an

operating lease, the Assistant Superintendent will work with Accounting, the

Department and the leasing company to determine the fair market value (FMV)

of the equipment. Once the FMV has been negotiated, the department will be

notified. Any purchase over $25,000 must follow the normal process. A

completed purchase requisition must be sent to the Accounting Manager for the

creation of a Purchase Order in the ADS system. After the purchase, Purchasing

will instruct the Accounting office to add equipment to the PPS’s equipment

inventory system.

NOTE: The Assistant Superintendent will be the primary contact between the

leasing company and the district for all terminations, re-negotiations, or lease

additions.

Appendix B

Gift Procedures

Massachusetts General Laws Chapter 71, Section 37A

School committees of cities and towns and regional district school committees may accept grants

or gifts for educational purposes from federal, state, county and municipal governments or

agencies thereof, charitable foundations and private corporations and disburse the same for

such purposes. Any amounts so received by a school committee of a city or town shall be

deposited with the treasurer of such city or town and held as a separate account, and expended

by said school committee without further appropriation, notwithstanding the provisions of

section fifty-three of chapter forty-four. Any amounts so received by a regional district school

committee shall be deposited with the treasurer of such regional school district and held as a

separate account and expended by said committee.

If you are contacted by an individual or organization who wants to provide a gift to your school,

please do the following:

1. Obtain a letter describing the gift and the purpose for which it is intended.

2. Forward the letter to the Superintendent of Schools and the Assistant Superintendent.

The Superintendent will review and place the bequest on a subsequent school committee

agenda for the committee’s approval if the gift exceeds $5000. If the gift is less than

70

3. $5000, the Superintendent can approve.

4. Forward the funds received to the Assistant Superintendent . If the gift is for the local

schools, the Assistant Superintendent will forward the gift funds to the Town Treasurer to

deposit in a separate account.

5. The Accounting Manager will notify all parties when gift accounts are established.

Note: If the gift involves an activity in a particular school, please contact the school principal for

initial approval of the activity. The principal will also need to approve any invoices that are paid

from the gift.

Appendix C

Purchase Order Cancellation Procedures

A purchase order (encumbrance) is a legally binding contract between the school and a specific

vendor to purchase a supply or service.

When an approved purchase order is transmitted to the supplier, there may be a legitimate

business reason to cancel one or more lines of an approved purchase order, or the entire order.

The authorized procedures for canceling a purchase order and terminating the legal obligation to

the supplier are listed below:

1. If the product or service has not been received, the purchaser must inform the supplier that

the product(s) or service is not required, that they are not to ship the product(s) or provide the

service, and that a formal purchase order cancellation will be issued and transmitted to the

supplier.

2. If the product(s) has been shipped or the service has been provided, cancellation is not

allowed. The vendor may supply a credit memo, and this credit memo will be used to offset

the invoice that was issued when the product was shipped or the service was received.

It is the responsibility of the purchaser to arrange for the pickup or shipment of product(s) back

to the supplier, and track the credit to ensure receipt of credit memo from the vendor.

The Accounting Manager regularly forwards listings of open purchase orders to administrators.

It is important that these listings be reviewed by the administrators. If there are unnecessary

purchase orders on the listing, the administrator should send a copy of the purchase order(s) to

Accounting Manager noting the reason for closure and including a signature and date.

Purchase orders from a prior year may be carried forward if the materials, supplies, and/or

equipment were ordered but not received prior to June 30. Carried forward purchase orders from

a prior year must be liquidated/cleared before June 30 of the current year. 71

Appendix D

Student Activity Accounts

Procedures for Handling Student Activity Accounts

1. Separate Student Activity Deposit Account for the Pembroke High School has been

established. This account is to be used for deposits and for transfer of funds for the High

School Student Activity Checking Account.

2. These funds are for use by the principal, or his designee, to support student activities per

Mass General Laws Chapter 71, Section 47.

3. Listed below are the steps to follow when requesting expenditure of student activity

funds. Following these steps also ensures the transfer of funds from the Student Activity

Deposit Account to the Student Activity Checking Account.

a. Submit a copy of the Check Request Form to the Principal for approval prior to

writing a check. Enclose supporting documentation with this request.

b. After the check request form is approved by the Assistant Superintendent, a copy will

be returned to the Clerk/Custodian of the Student Activity Checking Account, and a

check can be written.

c. On a weekly basis, the approved Check Request Forms for the prior week will be

processed at the Business office. Checks will be cut & returned to PHS for delivery.

72

Appendix E

Athletic Program

Athletic Monies

Procedures for Handling Athletic Monies

1. The Athletic Director will secure two-part coupon tickets on rolls for utilization at games.

2. The Athletic Director will write and initial the starting ticket number(s) on a reconciliation

sheet.

3. The Athletic Director will assign one (or more if necessary) ticket seller and provide the

seller with the roll of two-part tickets and the sheet described in #2 above, plus a duplicate

sheet for reconciliation purposes.

4. The Ticket Seller will sell tickets by giving one part of the coupon in exchange for the

approved price and retaining (attached to the roll) the other half of the ticket.

5. After ticket sales have been completed, the ticket seller will record the number of the final

ticket sold on the reconciliation sheet and initial that number. The Ticket Seller will then

enter both starting and ending numbers on the duplicate reconciliation sheet.

6. The Ticket Taker will give the original reconciliation sheet to the Athletic Director and will

secure the duplicate reconciliation sheet and money after completing the total cash

reconciliation.

7. The Ticket Taker will give the Athletic Director the money, the completed reconciliation

sheet, and the ticket roll. If there are any discrepancies, they will be identified and addressed

at this time.

8. Within two business days of the function, the Athletic Director will make the deposit at the

bank.

9. The Athletic Director will provide copies of the reconciliation sheet and the deposit slip to

the Accounting Manager.

10. The Athletic Director will also provide the Accounting Manager with the ticket

coupons/receipts in an envelope (dated by function) to support the reconciliation sheet. 73

11. The Accounting Manager will verify the ticket coupon / receipt numbers with the

reconciliation sheet.

12. The Accounting Manager will file the reconciliation sheets in a notebook and place the

envelope containing the ticket coupons/receipts in a file box until the end of the school year.

13. The Accounting Manager will reconcile monthly the deposits for all athletic gate receipts

with Town of Pembroke Treasurer’s Office.

Appendix F

BUILDING/FACILITIES USE PROCEDURE

Guideline

The following rules and guidelines have been established for Building and Turf Field Use:

July 1st – July 15

th applications will be accepted for fall usage of fields, turf and buildings

September 1 – September 15th

applications will be accepted for winter building usage

February 1st – February 15

th applications will be accepted for spring usage fields, turf and

buildings

May 1st – May 15

th applications will be accepted for summer usage of fields, turf and buildings

In the event of conflicting applications that have been submitted, the following priorities will

govern determination of usage:

1. Pembroke Public School Use

2. Pembroke Youth Non-Profit groups that are recognized under the Pembroke Youth Athletic

Association only

3. Pembroke Adult Non-Profit

4. Pembroke Youth For Profit

5. Pembroke Adult For Profit

6. All Other Groups

74

To be defined as a Pembroke Group those groups applying must serve participants composed of

80% Pembroke Residents. A roster will be required with names and address of those

participating.

Should more than one group request same dates and times which cannot be resolved using the

above priorities, permit will be established by lot. Any protests concerning the resolution of

conflicting building/field requests must be filed in writing with the Superintendent of Schools

within 14 day after the date of decision.

All applicants requesting more than one time usage will need to complete a License agreement

in addition to the application.

Cancellation Policy: In the event that your group is not going to use the facilities that you were

previously approved for a cancellation fee of $25.00 may be charged if 48 hours’ notice is not

provided. All cancellations should be reported to the Manager of Operations at 781-293-9281

Ext. 2134 for weekly usage. User groups will be provided with the name and phone number of

the custodian covering their weekend event and cancellations should be called into them directly

at least 2 hours prior to the scheduled event.

Insurance Requirements: All user groups are required to submit a certificate of liability

insurance prior to the use of the facilities. Liability insurance limits are a minimum of at least

Two Hundred Thousand Dollars ($200,000) for property damages, One Million Dollars

($1,000,000) for injury to or death of any one person, and Two Million Dollars ($2,000,000) for

injuries or deaths arising out of any one occurrence, such policies to be written by reputable

companies licensed to do business in Massachusetts. Failure to submit liability insurance may

result in the user group being denied access to Pembroke Public School facilities.

Release of Liability Form: It is the responsibility of the approved user group to copy the

Release of Liability form included in this packet. All people participating in the approved event

must complete the Release of Liability form. Forms should be held on file by the requesting

user group and available for submittal at the request of Pembroke Public Schools.

Pembroke Youth Groups: As a recognized member of the Pembroke Youth Athletic

Association (PYAS) priority is given to PYAS groups with the understanding that the

maintenance of the fields and turf will be cleaned and trash removed at the end of each event. It

is expected that PYAS user groups empty all barrels used into the dumpster at the end of every

event. Barrels should be emptied and ready for the next user group. Turf and fields will be spot-

checked by Pembroke Public Schools maintenance department to ensure the turf and fields are

clean; failure to do so will result in the need for custodial coverage for all PYAS groups and the

appropriate weekend fees will be charged.

Gymnasium Usage: Groups approved to use school gymnasiums should not enter the gym area

until the start of their scheduled usage if another group is using the gym. Nor should groups

arrive earlier than 15 minutes prior to their scheduled events. It is the responsibility of the user

group to ensure that spectators remain in the gym area and are not roaming around the building.

There is NO FOOD OR DRINKS with the exception of water allowed in the gym. Failure to

adhere to this rule may result in your group being removed from the accepted user list.

Turf Usage: A lock box will be placed outside the turf field with a weekly schedule of all

users. If there is a discrepancy between groups the group listed on the weekly schedule has the

use of the turf. All discrepancies should be addressed to the Operations Manager the following

day if a week day and on Monday’s if the discrepancy is over a weekend. The Operations

Manager can be reached at 781-293-9281 Ext. 2114. All user groups requesting the use of the

turf field on weekends must pay custodial overtime for field and turf usage, unless other

arrangements have been made through the Operations Manager.

Audio Visual Technician: Unless other arrangements have been made with Pembroke Public

Schools all user groups that request to use the auditorium at Pembroke High School that require

the use of stage lighting and/or sound must use a Pembroke Public School audio visual

technician. The hourly rate of $20 will be charged to the group for this service.

Not for Profit Organizations: In order to be recognized as a not for profit organization the

appropriate paperwork showing non-profit status must be submitted with your organizations

application. If your group does have the appropriate paperwork, there will be a charge for the

facilities.

Processing of Applications: Applications will be processed when all requested supporting

documents (including liability insurance and not for profit paperwork) has been submitted and

the appropriate signature has signed off on the application. Failure to submit a complete

application may result in a delay in processing your application.

76

Pembroke Public Schools

72 Pilgrim Road

Pembroke, MA 02359

Application for Use of Pembroke School Facilities

Date of Application:

School Requested:

Site /Room Requested: Organizations Name: Contact Person:

Mailing Address Email Address (required): Phone Number:

Dates & Time Requested: (attach a separate sheet of paper if necessary):

My Organization is a member of the Pembroke Youth Athletic Association: (Please circle)

Yes No

My Organization is a not for profit organization (please attach a copy of your non-profit paperwork): Yes No

Explain Reason/purpose of Activity:

Program or Event Name:

Start Time:

End Time:

Insurance Provider Name & Policy #(attach)

Expiration Date:

ADDITIONAL SERVICES REQUESTED (Describe each request):

Cafeteria:

Custodial:

Audio/Visual:

Restrooms:

Turf Lights:

Time On:

Time Off:

Other:

Signature Indicates that PPS Guidelines and Conditions (Including Fees) For Use of Facilities has

Been Read & Agreed to:

Signed: ______________________________________________________, Date__________________________

Pembroke Public Schools

72 Pilgrim Road

Pembroke, MA 02359

Pembroke High School & Pembroke Community Middle School

Room / Space / Service Fee

Cafeteria $100 / 3 hours

Kitchen $50 / 3 hours

Gymnasium $300 / 3 hours; $100 for each additional hour

Any Large Group Room $50 per hour

Any classroom $35 per hour

Turf Field $125 per hour

Lights (for turf field) $25 per event

All other Athletic Fields $300 / 3 hours; $100 for each additional hour

Auditorium $300 per day (or event)

Tennis Courts $15 per court; per hour

Custodial Overtime $35 per hour ($45 per hour on Sundays

Non-Cancellation Fee $25

North Pembroke, Bryantville & Hobomock Elementary Schools:

Room / Space / Service Fee

Cafeteria $100 / 3 hours

Kitchen $50 / 3 hours

Gymnasium $300 / 3 hours; $100 for each additional hour

Any Large Group Room $50 per hour

Any classroom $35 per hour

All Athletic Fields $125 per hour

Auditorium $25 per event

Custodial Overtime $300 / 3 hours; $100 for each additional hour

Non Cancellation Fee $25

Checks should be made payable to “Town of Pembroke” & remit all payments to:

Town of Pembroke

72 Pilgrim Road

Pembroke, MA 02359 78

79

Appendix G

Chart of Accounts

Chart of Accounts Pembroke Public Schools

Fund - Function- Object- Program- Location 1- Location 2- Control- Type

Accounts designated by Accounting Manager will follow the above format.

Chart of Accounts Fund Numeric

100 General Fund

103 Prior Year Encumbrancw

112 Lunch Revolving

115 Transportation Revolving

116 Athletic Revolving

117 North School Revenue

118 Bryantville School Revenue

119 Hobomock School Revenue

120 Middle School Revenue

121 High School Revenue

122 Sped Gift

123 System Wide Gifts

124 Bryantville Gifts

125 Mosher Gift

126 North Gifts

127 Bryantville Gifts

128 Middle School Gifts

129 Pattison Gifts

130 High School Gifts

131 High School Scholarships

132 Hobomock Gift Account

133 Sped Revenue Account

139 Insurance Revenue

140 Title Iia - Imp. Ed. Quality

160 Title Iid Enhancing Ed. By Tech.

206 ED JOBS

215 Tuition Revolving Account

216 Mental Health Support

217 Extended Day

240 Sped Entitlement Grant

251 Facilities Revolving Receipts

252 Revolving Account/Hatch

253 Sped Corrective Action

257 Sped Program Imp. Grant

262 Sped Early Child Hood Grant

271 Title One

274 Sped Program Improvement

298 Early Childhood Special Education Progra

300 Capital

302 Title V Innovative Programs Grant

305 Apr.05 Stm Bleacher Borrowing

307 Sptmo4 Article 7 Borrowing

313 Sptm 04 Article 13 Borrowing

314 Special Borrowing

323 Title I School Improvement Grant

331 Fy 09 Title Iv A - Safe & Drug Free

520 Circuit Breaker

540 Foundation Reserve

574 Vocational Transportation Aid

592 Academis Support Competitive Grant

Summe

619 Academic Support Competitive Grant

625 Academic Support Grant

626 Academic Support Summer Enchancement

630 Academic Support Grant

632 Mcas - Academic Support

701 Quality Full Day Kindergarten

702 Full Day Kindergarten Grant

80

Chart of Accounts Function Numeric Function Numeric

0001 DTF School Lunch 2210 Principals & School Office Staff

0003 DTF School Special Revenue 2220 ZSchool Curriculum Leaders/Department

He

0017 DTF Lunch Revolving 2305 Classroom Teachers

0018 DTF Transportation Revolving 2310 Specialist Teachers

0019 DTF Athletic Revolving 2315 Non Supervisory Co-Ord. & Team Leaders

0020 DTF North School Revenue 2320 Ot, Pt, Speech, Vision, Hearing

0021 DTF Bryantville School Revenue 2325 Substitutes/Long And Short-Term

0022 DTF Hobomock School Revenue 2330 All Non-Clerical Inst. Asst.

0023 DTF Middle School Revenue 2340 Librarians And Media Center

0024 DTF High School Revenue 2351 P/D Leadership

0025 DTF Sped Gift 2353 Employee Salaries P/D

0026 DTF System Wide Gifts 2355 ZSubstitutes For Teachers At Professiona

0027 DTF Bryantville Gifts 2357 ZProfessional Development/Stipends, Prov

0028 DTF Mosher Gift 2410 Textbooks And Materials

0029 DTF North Gifts 2415 Other Instructional Materials

0030 DTF Bryantville Gifts 2420 Instructional Equipment/Tech

0031 DTF Middle School Gifts 2430 General Supplies

0032 DTF Pattison Gifts 2440 Other Instructional Services

0033 DTF High School Gifts 2451 Classroom Instructional Technology

0034 DTF High School Scholarships 2453 Library/Media Ctr. Inst. Technology

0035 DTF Hobomock Gift Account 2455 Instructional Software

0036 DTF Sped Revenue Account 2710 Guidance

0040 DTF Tuition Revolving Account 2720 Testing And Assessment

0042 DTF Extended Day 2730 Notes Payable

0043 DTF Sped Entitlement Grant 2800 Outside Psych Services

0044 DTF Facilities Revolving Receipts 3100 Attendance And Parent Liason Services

0045 DTF Revolving Account/Hatch 3200 Medical And Health Services

0046 DTF Sped Corrective Action 3300 Transportation Services

0047 DTF Sped Program Imp. Grant 3400 Food Services

0048 DTF Sped Early Child Hood Grant 3510 Athletic Services

0049 DTF Title One 3520 Other Student Activities

0050 DTF Sped Program Improvement 4000 Building Use Receipts

0051 DTF Capital 4110 Custodial Services

0052 DTF Title V Innovative Programs Grant 4120 Heating Of Buildings

0053 DTF Apr.05 Stm Bleacher Borrowing 4130 Utility Services

0054 DTF Sptmo4 Article 7 Borrowing 4210 Maintenance Of Grounds

0055 DTF Sptm 04 Article 13 Borrowing 4220 General Maintenance

0056 DTF Special Borrowing 4230 Maintenace Of Equipment

0057 DTF Medicaid Revenue/Exp. 4300 Extraordinary Maintenance

0058 DTF Fy 09 Title Iv A - Safe & Drug Free 4340 School

0059 DTF Cash 4370 Meal Revenue

0060 DTF Cash 4450 Technology Maintenance

0061 DTF Cash 5200 Gift Account

0062 DTF Circuit Breaker 5250 Employees Insurance

0063 DTF Foundation Reserve 5300 Rental/Lease Of Equipment

0064 DTF Vocational Transportation Aid 5350 Rental/Lease Of Buildings

0065 DTF Ms Summer Transition 5500 Other Charges

0066 DTF Academic Support Grant 5800 Capital Plan

0067 DTF Academic Support Grant 5801 Capital Plan

0068 DTF Mcas - Academic Support 5802 Capital Plan

0069 DTF Quality Full Day Kindergarten 5803 Capital Plan

0070 DTF Full Day Kindergarten Grant 6900 ZTransportation Services To Non-Public S

0071 DTF Fy 08 Safe & Supportive Learning Env 7200 Building Capital Improvments

0300 School 7300 Acquisition And Improvement Of

Equipment

1210 Superintendent 7400 Replacement Of Equipment

1220 Assistant Superintendent 8300 School Insurance Account

1230 Other Supt. Office Admin. 9000 Sped, Tuition

9100 ZPayments To Other Ma

Schools/Collaborat

9300 Payments To Private Schools/Programs

9400 Tuition To Pilgrim Area Collaboratived

Chart of Accounts Object Alphanumeric Object Alphanumeric

011P Speech Therapist Salary 026Z Travel

012A Salary Clerical - Secretary 0270 Teen Gifts

012S Salary Support Staff-Para 0303 School Construction

0130 Substitute Custodians 0365 Middle School Activity Fund

0131 Interpreters

036B Office And Equipment

014E Contracted Services 036C Capital Expenditure

014S Contracted Svcs 036E Acquisition Of Equipment

0239 Athletic Field Revolving 036G Grant Funds

024J Vocational Tuition 036M Revenue Account Expenditure

024K Elevator Insp./Serv. 036Q Fine Arts K-8 Equipment

024L Roof Repair

036R Replacement Of Equipment

024M North General Maintenance 0375 School Store Revenue

024N Non Contractual Stipends 0380 Director

024P Dues And Subscriptions 0382 Electricity

024T Sped. Tuition 0384 Telephone

024U Vocational Busses 0398 Charter school

024V Burglar Alarm Monitoring 0410 Notes Payable - School

Construction

024W Water Treatment 1150 Bus User Fee

024X Fire Ext.Maintenance 1160 Athletic Revolving

024Y Standardized Testing 1170 North Revenue Fund

024Z Substitutes

1180 Bryantville Revenue

0259 Abc Sting Grant 1190 Hobomock Revenue

025A Athletic Supplies 1200 Middle School Revenue

025C Supplies Custodial 1210 High School Revenue

025E M. S. E.C.A. Expenses 1220 Gifts - Special Ed

025F Cafeteria Food Supplies 1230 Gifts

025K Cafeteria Supplies 1240 Gifts - Bryantville

025L Library Supplies 1260 Gifts - North Pembroke

025M Lib. Books/Periodicals 1270 Gifts - Hobomock

025P Testing Materials 1280 Gifts - Middle School

025R Pd Paras

1300 Gifts - High School

025S Other Inst. Materials 1310 Gifts - Scholarships

025V A/V And Computer 1330 Gifts - Special Ed

0260 Payments To Other Towns 1390 Insurance Proceeds

0269 Postage

1400 State Grant

026A Dues/Subscriptions 1600 State Grant - technology

026B Equipment

2000 Accrued Payroll

026C Supt. Travel In State 2150 Revolving - Preschool

026D Hazmat Disposal 2160 State Grant - Pre Elementary

026E Electric.

2170 Revolving - Extended Day

026F Print/Advertising 3650 Activity Fund - Middle School

026G Gas

3800 Director

026H Heat

3850 Activity Fund - Middle School

026J Athletic Rev. Swimming 3860 Office

026K Legal Settlements 3930 Expenditure Control

026M Travel

3950 Activity Fund - Middle School

026N Hvac Maint/Serv/Repair 3970 Activity Fund - Middle School

026P Postage

5904 HOBOMOCK SCHOOL

026Q P/D All Other Requests 5905 ELEMENTARY SCHOOLS

026R P/D Units A/B 5906 SCHOOL TRANSITION

026S Superintendent Curriculum

Work 5907 HOBOMOCK SEPTIC

026T Instructional Materials 5908 HOBOMOCK SEPTIC

026U Cust. Uniforms 5909 ELEMENTARY SCHOOLS

026V In District Travel 5913 SCHOOL EQUIPMENT

026W Water

5915 SCHOOL ENGINEERING

026X Texts/Related Mat. 5916 BLEACHERS

026Y Telephone

5918 ELEMENTARY SCHOOLS

6012 DTF School Lunch

6015 DTF School Special Revenue

Object Alphanumeric Object Alphanumeric

6034 ZDTF Capital Projects - Bryantville &

No 6307 DTF Sptmo4 Article 7 Borrowing

6112 DTF Lunch Revolving 6313 DTF Sptm 04 Article 13 Borrowing

6115 DTF Transportation Revolving 6314 DTF Special Borrowing

6116 DTF Athletic Revolving 6316 DTF Medicaid Revenue/Exp.

6117 DTF North School Revenue 6320 State Grant - Academic Support

6118 DTF Bryantville School Revenue 6331 DTF Fy 09 Title Iv A - Safe & Drug Free

6119 DTF Hobomock School Revenue 6365 DTF Cash

6120 DTF Middle School Revenue 6395 DTF Cash

6121 DTF High School Revenue 6397 DTF Cash

6122 DTF Sped Gift 6520 DTF Circuit Breaker

6123 DTF System Wide Gifts 6540 DTF Foundation Reserve

6124 DTF Bryantville Gifts 6574 DTF Vocational Transportation Aid

6125 DTF Mosher Gift 6592 DTF Ms Summer Transition

6126 DTF North Gifts 6619 DTF Academic Support Competitive

6127 DTF Bryantville Gifts 6625 DTF Academic Support Grant

6128 DTF Middle School Gifts 6626 DTF Academic Support Grant

6129 DTF Pattison Gifts 6630 DTF Academic Support Grant

6130 DTF High School Gifts 6632 DTF Mcas - Academic Support

6131 DTF High School Scholarships 6701 DTF Quality Full Day Kindergarten

6132 DTF Hobomock Gift Account 6702 DTF Full Day Kindergarten Grant

6133 DTF Sped Revenue Account 6760 ARRA IDEA

6139 DTF Insurance Revenue 6762 ARRA IDEA EARLY CHILDHOOD SP

ED

6140 DTF Title Iia - Imp. Ed. Quality 6770 ARRA TITLE I GRANT

6160 DTF Title Iid Enhancing Ed. By Tech. 6791 ZDTF Fy 08 Safe & Supportive Learning

En

6206 DTF ED JOBS 7010 State Grant -

6215 DTF Tuition Revolving Account 7020 State Grant - Kindergarten

6216 DTF Mental Health Support 7910 State Grant = Safe & Supportive

6217 DTF Extended Day

6240 DTF Sped Entitlement Grant

6250 State Grant - Academic Support

6251 DTF Facilities Revolving Receipts

6252 DTF Revolving Account/Hatch

6253 DTF Sped Corrective Action

6257 DTF Sped Program Imp. Grant

6262 DTF Sped Early Child Hood Grant

6271 DTF Title One

6274 DTF Sped Program Improvement

6298 DTF Early Childhood Sped Program Improve

6300 DTF Capital

6302 DTF Title V Innovative Programs Grant

6305 DTF Apr.05 Stm Bleacher Borrowing

Chart of Accounts Chart of Accounts Chart of Accounts

Program Alphanumeric Location

1 Alphanumeric

Location

2 Numeric

0 Undesignated 0 Undesignated 0 Undesignated

1 Regular Instruction 1 Central Office 1 Undistributed

2 Special Education 2 North Pembroke Elementary

School 2 Pre-School

3 Bi-Lingual 3 Bryantville Elementary School 3 Early Childhood

4 Ch 74 Day 4 Hobomock Elementary School 4 Elementary

5 Expanded Low

Income 5 Pembroke Middle School 5 Middle School

7 Other Programs 6 Pembroke High School 6 High School

8 Undistributed 7 Student Services 7 Vovational School

9 Early Childhood 8 System Wide 8 Beyond Grade 12

9 Pre-School 9 Evening/Summer

Programs

Chart of Accounts Chart of Accounts Control Alphanumeric Type Numeric

00 Other 0 Encumbrance

Control

01 Payroll 1 Asset

02 Payroll Other 2 Liability

03 Payroll Other 3 Net Asset

04 Expenses 4 Revenue

05 Other Expenses 5 Expense

06 Other Expenses

07 Debt Service

08 Capital

09 Encumbrances

85

Appendix H

End of the Year Report Procedure

Accounting Manager attends the DESE end of year workshop for any updates and to gather

documents to complete EOY report.

Process MA End of the Year Report in ADS, this will allow expenses in the general fund to be

automatically transferred into the DESE EOY report template. (See Tyler ADS Profund State

Reporting – Massachusetts)

All reports are run from ADS by fund to obtain revenue and expense information to be

transferred (general) or entered (other funds: revolving and grants) into EOY report.

A binder is maintained to organize all supporting documents that were used to complete each

section. The supporting documentation is compiled by Schedules: Sch 1, Sch 3, Sch 4, Sch 7,

Sch 19 and grants. The binder also contains a copy of any amendments and the general fund

budget.

Accounting Manager works through October inputting data into the DESE end of the year report,

collecting information from Town Hall (Schedule 1 and 19), Transportation Coordinator

(Schedule 7), Special Education Director (Schedule 4)and others for grant information. All

information is verified and balanced to ADS reports.

Upon completion the EOY report and signature page are forward to Town Accountant and

Assistant Superintendent. The signature page is signed by Superintendent, Chair of School

Committee and Town Accountant.

The report is uploaded to the security portal within the DESE website and the original signature

page is mailed to DESE.

A yearly audit is completed by an outside auditor who reports finding to the district and DESE.

If there are any findings that need to be amended, this is done through the DESE security portal.

Copy of amendment is maintained in the binder for reference.

Copy of auditor finding is shared with The Pembroke Public Schools School Committee.

86

Tyler ADS Profund

State Reporting -

Massachusetts

Contents Create MA End of Year Report ......................................................................................................................... 93

1.0 Enter/Verify External Values for Location Codes ........................................................................................ 93

1.1 ................................................................................................................................................................. 93

1.2 ................................................................................................................................................................. 93

2.0 Create State Reporting Cells Worksheet .................................................................................................... 93

2.1 ................................................................................................................................................................. 93

2.1.1 .......................................................................................................................................................... 93

2.2 ................................................................................................................................................................. 93

2.3 ................................................................................................................................................................. 93

3.0 Import Report Boundaries for Current Fiscal Year ..................................................................................... 94

Utilities...Import Report Boundaries............................................................................................................. 94

3.1 ................................................................................................................................................................. 94

3.2 ................................................................................................................................................................. 94

3.3 ................................................................................................................................................................. 94

4.0 Prepare the Contents of the Report ........................................................................................................... 94

Utilities...Update Cell Information ................................................................................................................ 94

4.1 ................................................................................................................................................................. 94

4.2 ................................................................................................................................................................. 94

4.2.1 .......................................................................................................................................................... 94

4.3 ................................................................................................................................................................. 94

4.4 ................................................................................................................................................................. 94

4.5 ................................................................................................................................................................. 94

4.5.1 .......................................................................................................................................................... 95

4.6 ................................................................................................................................................................. 95

5.0 Specify Report Code Locations ................................................................................................................... 95

Maintenance...Report Codes ........................................................................................................................ 95

5.1 ................................................................................................................................................................. 95

5.2 ................................................................................................................................................................. 95

5.2.1 .......................................................................................................................................................... 95

5.3 ................................................................................................................................................................. 95

5.3.1 .......................................................................................................................................................... 95

5.4 ................................................................................................................................................................. 95

6.0 Establish Assignment Groups ..................................................................................................................... 96

Maintenance...Assignment Groups .............................................................................................................. 96

6.1 ................................................................................................................................................................. 96

6.2 ................................................................................................................................................................. 96

6.3 ................................................................................................................................................................. 96

6.4 ................................................................................................................................................................. 96

6.4.1 .......................................................................................................................................................... 96

7.0 Establish Cell Assignments .......................................................................................................................... 96

Maintenance...Cell Assignments .................................................................................................................. 96

7.1 ................................................................................................................................................................. 96

7.2 ................................................................................................................................................................. 96

7.2.1 .......................................................................................................................................................... 96

7.3 ................................................................................................................................................................. 96

7.4 ................................................................................................................................................................. 97

7.5 ................................................................................................................................................................. 97

7.5.1 .......................................................................................................................................................... 97

7.5.2 .......................................................................................................................................................... 97

7.6 ................................................................................................................................................................. 97

7.6.1 .......................................................................................................................................................... 97

8.0 Verify Cell Assignments .............................................................................................................................. 97

Processing...Verify Cells ................................................................................................................................ 97

8.1 ................................................................................................................................................................. 97

8.2 ................................................................................................................................................................. 97

8.2.1 .......................................................................................................................................................... 97

9.0 Generate Financial Spreadsheets ............................................................................................................... 97

Processing...Generate Financial Spreadsheets ............................................................................................. 97

9.1 ................................................................................................................................................................. 97

9.2 ................................................................................................................................................................. 98

9.3 ................................................................................................................................................................. 98

10.0 View/Print Completed Report .................................................................................................................. 98

10.1 ............................................................................................................................................................... 98

10.2 ............................................................................................................................................................... 98

10.2.1 ........................................................................................................................................................ 98

10.3 ............................................................................................................................................................... 98

10.4 ............................................................................................................................................................... 98

Create MA End of Year Report

1.0 Enter/Verify External Values for Location Codes

The End of Year report requires that the organization report on each school location. The values used to identify each school location must be set up in the General Ledger module.

1.1 Open the GL…Setup…Valid Account Segments screen. Select the segment that represents the

locations listed in your End of Year report.

1.2 For each segment value set up, enter and/or verify that the External Reporting Value matches the

numerical value assigned in the dropdown box on the End of Year report…Schedule 3 worksheet.

If a segment value does not have a corresponding external reporting value and an account number with that segment value is used in the Cell Assignments screen, the associated amount will not be generated into the End of Year report.

If you have used Tyler ADS ProFund State Reporting in the prior year, skip Step 2.0.

2.0 Create State Reporting Cells Worksheet 2.1 In the General Ledger Reports menu, select the General Ledger Accounts report (Standard). Preview

the report and then export it to Excel. Choose a file location that you can find again easily.

2.1.1 To export, click the envelope icon at the top of the report preview screen.

The Format should be: Excel (XLS) - any version that matches your system

The Destination should be: Disk File

2.2 If you do not have a sample of the EOY report for reference, print out the blank report from the Source

file location.

2.3 Beside each account in the Excel file, type the corresponding EOY report page number, line number,

and column number beside each account.

Label the columns in the Excel file to aid you in managing the spreadsheet. This sheet will be used as a reference tool when you define the Cell Assignments in Tyler ADS ProFund.

3.0 Import Report Boundaries for Current Fiscal Year

Utilities...Import Report Boundaries

Report boundaries must be imported into your organization every year. This information is used to validate and verify cell locations for a specific report code and fiscal year combination.

3.1 Open the Import Report Boundaries screen. Enter the Fiscal Year and Report Code (EOYFRACT or

EOYFRBUD) you wish to import boundaries for. Select these from the Quick Picks or type in the information.

3.2 Check the “Overwrite Existing Boundaries” checkbox.

3.3 Click the Import Report Boundaries button. This process will create report boundaries for the Fiscal

Year and Report Code entered in step 3.1.

A message will indicate when this process is complete.

4.0 Prepare the Contents of the Report

Utilities...Update Cell Information

If this is the first year you have used Tyler ADS ProFund State Reporting, follow the cell preparation in Steps 4.1 – 4.3.

If you have used Tyler ADS ProFund State Reporting in the prior year, follow the cell preparation in Steps 4.4 – 4.6.

4.1 Open the Update Cell Information screen. Specify the Report Code for the report you are creating.

Also specify the Fiscal Year for which the report will be generated.

4.2 Select the second option, “Create Accounts/Update Amounts From General Ledger”.

4.2.1 Check the Active GL Account Numbers checkbox.

Check the Account Activity checkbox.

4.3 Click the Begin Processing button. This process will copy the account and amount information from

the GL Account History needed for the EOY report.

A message will indicate when this process is complete.

Skip to Step 5.0 – Specify Report Code Locations.

4.4 Open the Update Cell Information screen. Specify the Report Code for the report you are creating.

Also specify the Fiscal Year for which the report will be generated.

4.5 Select the second option, “Create New Cell Assignments From Previous Fiscal Year”.

4.5.1 Check the Active GL Account Numbers checkbox.

Check the Inactive GL Account Numbers (with Activity) if you would like to create new assignments for GL Account Numbers that are currently marked as inactive, but have account activity for the current fiscal year.

Check the Assignment Groups if you would like to create assignment groups for the fiscal year entered based on existing assignment groups from the previous fiscal year.

4.6 Click the Begin Processing button. This process will copy the accounts and cell assignment from the

prior year’s report. Amount information will be retrieved from GL History for the Fiscal Year entered in Step 4.4.

A message will indicate when this process is complete.

5.0 Specify Report Code Locations

Maintenance...Report Codes

Report Codes are already integrated with the Tyler ADS ProFund product; you cannot create them. However, you must specify in these report codes the location of both the spreadsheet created by the state as well as the spreadsheet generated by Tyler ADS ProFund.

If you have used Tyler ADS ProFund State Reporting in the prior year, information may already exist in these fields. This information should be reviewed and changed if necessary.

5.1 Open the Report Codes screen. Select the “EOYFRACT “ for actual or “EOYFRBUD” for budget Report

Code from the Navigation Quick Pick. The Report Code and its Description will appear on the screen.

5.2 Under Default Spreadsheet Locations, for the Source Template Path/File, click the browse button at

the right of the field. Browse to the location where the Source spreadsheet is located.

5.2.1 The Source spreadsheet is provided by the State of Massachusetts.

5.3 Under Default Spreadsheet Locations, for the Generated File Path/File, click the browse button at

the right of the field. Browse to the location where the spreadsheet with your financial information will be generated.

5.3.1 The Generated spreadsheet is created by Tyler ADS ProFund.

5.4 Once both paths have been specified, save the information.

6.0 Establish Assignment Groups

Maintenance...Assignment Groups

Assignment Groups allow you to specify generic cell assignments that can be applied to any account numbers in the Cell Assignments screen. Assignment Groups streamline the process of assigning report cells to specific accounts and eliminate repetitive, individual cell assignments. Assignment Groups are optional.

6.1 Open the Assignment Groups screen. An initial Assignment Group screen will appear, requiring a

Report Code and Fiscal Year. Select these from the Quick Picks or type in the information and click Continue.

6.2 The main Assignment Group screen will appear. It will display the Report Code and Fiscal Year you

chose in the previous screen. To create a new Assignment Group, tab past the Navigation Quick Pick.

6.3 Enter an Assignment Group Code and a Description.

6.4 Enter Page Number, Line Number, Line Letter (if applicable), Column Number, and Percent

information that corresponds with the available cells in the report.

6.4.1 Refer to the Account - Cell correlating list you created in step 1.0 above. Also refer to the

printed blank report. They will guide you as you enter information into this grid.

7.0 Establish Cell Assignments

Maintenance...Cell Assignments

This screen allows you to create new cell assignments, make changes to existing accounts and their cell assignments, or add any accounts that are new this year. Use the worksheet you created in step 1.0 above to guide you in entering information for each account number into the grid.

7.1 Open the Cell Assignments screen. An initial Cell Assignment screen will appear, requiring a Report

Code and Fiscal Year. Select these from the Quick Picks and click Continue.

7.2 The main Cell Assignment screen will appear. It will display the Report Code and Fiscal Year you chose in

the previous screen. The Accounts listed in the Navigation Quick Pick were created when you ran the Update Cell Information process in step 4.0 above.

7.2.1 To create a new Cell Assignment for an account not included in the list generated

previously, tab past the Navigation Quick Pick.

If you are modifying Cell Assignments and do not see the Account Number you expect in the Quick Pick, verify that the correct Report Code and Fiscal Year have been entered in the initial Cell Assignments screen.

7.3 To create a new Cell Assignment, select an Account from the Account Number Quick Pick (not the

Navigational Quick Pick). These will list all accounts that do not exist already for this Report Code and Fiscal Year.

7.4 Enter the Amount to be reported on the End of Year report. Select a Distribution Type - either By Amount

or By Percent.

7.5 If you wish to use a pre-defined Assignment Group (see step 5.0 above), select one from the

Assignment Group Quick Pick on this screen.

7.5.1 Selecting an Assignment Group will automatically populate the grid with the relevant cell

assignments and will distribute the Amount in this screen according to the percentages defined in the Assignment Group.

7.5.2 You may delete the Assignment Group in this screen and enter the cell assignments and amounts

manually.

7.6 Enter Page Number, Line Number, Line Letter, Column Number, and Percent information that

corresponds with the available cells in the report.

7.6.1 Refer to the Account - Cell worksheet you created in step 2.0 above. Also refer to the printed

blank report. They will guide you as you enter information into the grid.

8.0 Verify Cell Assignments

Processing...Verify Cells

All cell assignments need to be verified to ensure that cell location information is valid for the End of Year form.

8.1 Specify the Report Code and Fiscal Year of the report for which the cells will be verified.

8.2 Click the Begin Processing button to run the process. A message will indicate whether the cells were

verified successfully or if errors/warnings were found.

8.2.1 If any errors/warnings are found, use the Print Error button on the Errors screen. Any errors

must be corrected by following the instructions in the previous step. Warnings should be reviewed to make sure corrections for these accounts should be made. All cells must be verified before the financial spreadsheet can be generated.

If you receive the error “Invalid Amount. Amount cannot be 0.00”, please contact the ADS Support Team for assistance in correcting this error.

9.0 Generate Financial Spreadsheets

Processing...Generate Financial Spreadsheets

9.1 Specify the Report Code and Fiscal Year of the report you want to generate.

9.2 Verify that the Source Template and Generated File path and file names are correct. If they are not, use

the browse button to select the correct location(s).

9.3 When the above information is correct, click the Generate Report button. A message will indicate

when the report has been generated successfully.

10.0 View/Print Completed Report

Tyler Technologies recommends that you do not modify the Excel spreadsheet directly through Excel if the cell assignment is NOT assigned within the software. Tyler ADS ProFund is programmed to copy data from the software to the spreadsheet; altering spreadsheet cells directly may affect the integrity of the report.

10.1 Open Excel.

10.2 Click File...Open and select the generated report file from the location where you have saved it.

10.2.1 This location was specified in the Generate Financial Spreadsheets screen (Step 8.2). The report

now exists as an Excel file.

10.3 It is very important that you go the Schedule 3 worksheet and pull up each location listed in the

dropdown and select Update Database to ensure that the totals in Schedule3_total worksheet are updated appropriately.

10.4 Print the report, copy it onto a diskette, or e-mail it to the State, per the State of Massachusetts

instructions.

If you make any changes in the Tyler ADS ProFund software that affect the report information for this fiscal year (such as posting General Journal or Payable entries), you need to repeat the following steps:

a) Update cell account activity (Step 4.1 – 4.3, ONLY check Account Activity)

b) Verify the cell assignments (Step 8.0)

c) Generate the spreadsheet (Step 9.0)

d) View the report (Step 10.0)