Managing Your School’s Checkbook SCHOOL CASH

BOOKKEEPING AND ACCOUNTING HANDBOOK – POLICIES AND PROCEDURES Created by: Jackie Singleton

This handbook is here to guide you and will answer the majority of questions on how to handle your school’s checkbook. Please review and apply the handbook. Doing so will allow you to do your job more efficiently and effectively.

If you have difficulty using this program OR if you need additional training on what functions this program can execute, the creators of School Cash have graciously included a tip sheet for every form within School Cash. If you have any questions on how to do something on a particular page, click the button located in the upper right hand corner of your screen. The button will be next to your log out and language key.

The information button will walk you through all possible actions for that particular screen.

The user name is SCN and the password is cash for accessing the tips on each page. Note: This is not the user name and password you will sign into School Cash with.

USE YOUR RESOURCES!

Logging in to School Cash School Cash can be accessed from any computer that has the internet. The web address is https://scaweb01.schoolcash.net/RichmondCSS/Login **Right click on the hyperlink then double click on open hyperlink. The hyperlink will take you to the website. Once opened, save the page to your desktop.

If you don’t have your user name and password for School Cash, contact Ms. Singleton at 706-826-1110 ext. 5254.

Username is typically the first five letters of your last name and first two letters of your first name (type is case sensitive). Example, if your name is Teresa Smith, your username and password will be as below:

Username: SmithTe

Password: Kev123 (This is EVERYONE’S temporary password.) This is how your login page will look.

Once you’ve signed in for the first time, change your password and then proceed with logging into your checking account.

This is where you would click to change your password.

This is where you would click to log into your checking account each time you sign in.

Transaction Codes & Category Numbers

Transaction codes MUST be assigned to EVERY CHECK written, EVERY DEPOSIT posted and EVERY TRANSFERS made. After assigning a category, you must then assign the transaction code associated with that category number. The list of transaction codes are below.

EXAMPLE of how to apply transaction codes: If a deposit is posted to Category 03, the transaction code will be Agency Funds (R). You will find this by looking for Category Number 03 in the listing on the following page. You would use the transaction code for credits because all deposits will have a credit transaction code. If you write a check from Category 03, the transaction code will be Agency Funds (E) because it is a debit or subtraction from that account.

Transaction codes have been assigned to each category. The transaction codes for all deposits and credit postings will be found below in green. The transaction codes for all checks and debit postings will be found below in red. Use this handbook to eliminate posting errors.

Transaction Codes and Category Details CATEGORY NUMBER 01 General Fund Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures.

All balances are rolled over to 01 General Fund at the end of each fiscal year (June 30th). Account balances that will remain in their respective accounts are 03, 04, 14, 21, 23, 6999 (Year End) and 53. These do not roll over.

There are very FEW situations when this account is utilized for transactions. One example is if a payment is received from a prior fiscal year and the account has been rolled over, funds will be posted here. Example: Picture proceeds were received from Life Touch from the past fiscal year. Since account #17 has been rolled over, you will need to place the proceeds in (01 General Fund) and note that the proceeds were from “20__/20__” fiscal year.

CATEGORY NUMBER 03 Staff Vending Machine Transaction Codes: Credits/Deposits: Agency Funds (R)/Debits/Checks: Agency Funds (E)

Record all monies collected from STAFF vending machines accessible only to faculty and staff in this account. The funds in this account may be used at the principal’s discretion and the balance may be carried forward. Faculty generated funds from any other source CANNOT be deposited here. Example: Funds collected for faculty T-shirts, bereavement funds, jean day etc. must be posted in a faculty sunshine account. This account is for staff vending only and only funds from vending are posted to this account. This account should NEVER have a negative balance. A fundraiser cannot be combined with this account. These funds can be used to purchase things for teachers and staff.

CATEGORY NUMBER 04 Faculty Sunshine Fund Transaction Codes: Credits/Deposits: Agency Funds (R)/Debits/Checks: Agency Funds (E)

Record all monies collected from the faculty for blue jeans, coffee club, T-Shirts, bereavement funds, end of year faculty party, etc. This account should have written guidelines of how funds will be collected, spent and shared with the fund’s participants. Funds in this account are accessible to the faculty and staff only.

CATEGORY NUMBER 13 Lost & Damaged Textbooks Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Supplies

Record all monies collected or reimbursed for lost and/or damaged textbooks. When posting payments for lost or damaged textbooks, include the barcode of the book/s on each receipt. This allows the Media Specialists to track the books and determine the status of lost and found books. The student must first go to the media center and get a printout of the outstanding books with the barcode. Whichever book the student is paying for, the barcode from the media center’s printout should be written on the receipt. A check for the balance remaining in this account at year end must be sent to the RCBOE before the records are closed out. The balance of this account will be $0.00 at year end. **Issuing a refund after account 13 has been zeroed out. If a refund is needed after the account is zeroed out, you will need to submit a requisition and send to the Senior Director’s office at the Central Office for reimbursement. The check will be mailed to the requestor after it’s processed. As with any refund, you must have a copy of the original receipt. When filling out the payment authorization form, list the original receipt number and the date the receipt was issued as a check and balance.

CATEGORY NUMBER 14 Non-Carbonated Beverages Sales Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Record all commission receipts and expenditures to the non-carbonated beverages account. This account is only to be used in Middle and High Schools. The funds in this account may be used to purchase instructional materials for AP classes, computer hardware and SAT materials which may include SAT hardware, SAT software and other SAT materials that are deemed appropriate i.e. cables, data drops and cartridges used in SAT lab), and to purchase furniture for computer labs. Funds generated from the sale of non-carbonated beverages may be carried forward each year. CATEGORY NUMBER 15 Incentives/Awards Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

(THIS ACCOUNT IS RARELY or NEVER USED). Record monies in this account that comes from the board (RCBOE) for student achievement such as increased test scores and other academic pursuits. Funds received by the schools may only be utilized for instructional purposes. CATEGORY NUMBER 16 Student Insurance Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Record monies collected from students as receipts. Record the check sent to the insurance company as a payment. This account should always have an ending balance of $0.00; this is not a profit generated account. CATEGORY NUMBER 17 Pictures Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Money collected for pictures, refund of picture money, and payments to Photography Company must be posted to this account. Funds can be transferred from this account to be used in other accounts (except for athletics because usage of funds must be deemed to be educational in nature). If the commission is received after the records are closed, you must post to General Fund 01 – Account in for the next year. CATEGORY NUMBER 18 Rental of School Property Transaction Codes: Credits/Deposits: Other Local Revenue #18 Only/Debits/Checks: Other Expenditures

Rental of school property is posted to this account. Anyone renting school property must show proof of liability coverage, and list RCBE as an additional insured party. Only expenses and income directly related to building rental, parking lot and Student ID Badges may be posted to this account.

Funds collected for utilities relative to the rental of a school facility must be forwarded to the Central Office. CATEGORY NUMBER 18a Rental of School Lockers Transaction Codes: Credits/Deposits: Other Local Revenue #18 Only/ Debits/Checks: Other Expenditures

Rental of school lockers are to be handled in this account. Only expenses directly related to lockers may be posted to this account. You MUST keep an itemized list – at the school – of the student’s locker fees and the locker assigned. In addition to the above, the completed form must contain a breakdown of each student’s name with the amount paid. A check must be issued to the Central Office for a portion of the proceeds from this account once locker assignments are completed; usually around November. Formula: Locker Fees 18a is $10.00 - (school retains $5.00 / Central Office receives $5.00) If your total locker fees are $600, you owe Central Office $300 ($600 x 50%=$300)

CATEGORY NUMBER 18b School Parking Permits Transaction Codes: Credits/Deposits: Other Local Revenue #18 Only/Debits/Checks: Other Expenditures

Rental/sale of school parking permits is to be handled in this account. Only expenses directly related to parking permits may be posted to this account. You MUST keep an itemized form that has the breakdown of each student’s name that was issued a parking permit. The completed form must contain a breakdown of each student’s name with the amount paid. A check must be issued to the Central Office for a portion of the proceeds from this account once permits are issued; usually around November. Formula: Student parking fee 18b is $25.00 (school retains $5.00 / Central Office receives $20.00) If your total parking fees are $1,200, you owe Central Office $960 ($1,200 x 80%=$960) CATEGORY NUMBER 19 Concessions Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Record all receipts and expenses from drink machines accessible to students and any concessions sold after the last lunch period if the school retains the money. If a club is responsible for concessions, post the profit and expenses to the club’s account. Profits may be transferred and used to benefit the students. The principal can utilize spending discretion over this account. I.E. field trips. CATEGORY NUMBER 20 School Store Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Supplies

Record money received from the sale of school store supplies or expense paid to purchase supplies for the school store. I.E. pens, pencils, erasers, rulers, paper, notebooks, etc. CATEGORY NUMBER 21 Club Account Transaction Code: Credits/Deposits: Agency Funds (R)/Debits/Checks: Agency Funds (E)

Record the income and expenditures for all club activities in this account. Use separate ledger sheets labeled 21a, 21b, 21c, etc., to keep clubs separate. Club accounts should not carry negative balances. Only the principal can authorize a particular club to carry a negative balance. This is the only exception allowed. Unless the latter applies, a club carrying a negative balance at the end of the school year should reimburse the General Fund account (01) for all monies utilized (the amount of the negative balance) as soon as the funds are obtained. Fundraisers and concessions for clubs are to be posted in the club’s account. Balances are carried forward in this account. This is NOT A DISCRETIONARY FUND account. The sponsors must approve any monies being transferred out of this account. CATEGORY NUMBER 22 Student Activities This is the only revenue account that is allowed to become negative deeming the account has adequate funds in the General Fund account to cover the expenses. Transaction Code: Credit/Deposits: Student Activities/Debits/Checks: Other Expenditures

Record the income and expenditures for field trips and special student functions: plays, honors day, attendance certificates, trophies, Children’s Haiti Fund, Pennies for Patients, Red Ribbon Week, Jump Rope for Heart, Accelerated Reader, student incentives and treats, etc. (Note: When individuals are used to serve or entertain the students such as a puppeteer, musician, caterer, magician, etc. a consultant agreement must be followed). Use separate ledger sheets labeled 22a, 22b, 22c, etc. for the various grade levels.

CATEGORY NUMBER 23 Donations Transaction Code: Credit/Deposits: Contributions/Donations #23 Only/Debits: Other Expenditures

ANY AND ALL funds donated to the school must be posted to this account. All donated monies are to be used to benefit students unless specifically noted – in writing- by the donor. All donation letters must remain on file. Use separate ledger sheets labeled 23a, 23b, etc. to differentiate donations and grants. Make sure the account’s name is specific. Example: If your school is given a donation to plant a garden, you will need to create a donation account and name it “23a Plant-A-Garden”. This This account should never be negative.

(If you transfer money from this account, the debit’s transaction CATEGORY will be Other Expenditures). You CANNOT write checks directly from this account. Funds have to be transferred. Money needs to be transferred out of this account before writing a check. Example: If you want to purchase supplies with donated money, you will need to transfer money to account 73 and then write a check out of 73.

CATEGORY NUMBER 24 INTEREST income Transaction Codes: Credits: Interest Income #24 Only/Debits: Other Expenditures You CANNOT write checks directly from this account. Funds have to be transferred. When transferring funds from this account, the transaction code will be other expenditures.

Post interest from an interest bearing checking account here. Do not post any expenditure against this interest account. Before spending, you will need to transfer funds to the appropriate account.

CATEGORY NUMBER 24a Miscellaneous Income Transaction Codes: Credits/Deposits: Student Activities/Debits: Other Expenditures You CANNOT write checks directly from this account. Funds have to be transferred.

Other revenues posted in this account: funds earned from recycling, percentage funds earned from Target, Publix, BI-LO, Kroger, Wal-Mart, Box Tops for Education, True Blue Schools, South Star Energy, Take Charge of Education, copy fees, Sonoco, Chick-Fil-A night and any income that is not specifically designated for another activity and not a donation.

(THIS IS NOT THE SAME AS A DONATION). A donation is when someone gives you a check to use in your school without having to purchase something or do something to earn the funds. A percentage check is when the parents/sponsors etc. spend a certain amount at Target then the store writes the school a check for a percentage of the proceeds. That sort of check will be posted here.

CATEGORY NUMBER 25 Fundraising Activities Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

A list of approved fundraisers can be found on the board’s website. This account should be utilized to record income and expenditures associated with fundraising events that do not involve clubs. A separate ledger sheet must be used to distinguish each grade level fundraiser (ex. 25a, 25b, etc.). Fundraising functions conducted by clubs should be posted to their respective club account. All fundraisers must have a beginning and end date along with a purpose. A fundraiser cannot last all school year. Additionally, ALL fundraisers for school or PTA must be preapproved by the principal and the fundraising form must be utilized. Profits should be transferred to appropriate account before spending.

FUNDRAISER HIGHLIGHTS

1. All fundraisers must have a beginning and end date along with a purpose. Example: Purpose: Ice cream fundraiser for end of year honor trophies. 2. A fundraiser cannot last all school year. 3. All fundraisers for school or PTA must be preapproved by the principal and the fundraising form must be utilized.

Fundraiser highlights continued:

4. Records must be maintained by the sponsor for two years. This will help with checks and balances. Every sponsor should know how much they raised, spent, and the balance in their fundraiser account. At the end of the fundraiser, the sponsor is to record how much was actual profit and expense. 5. Financial Fundraising Reports must be properly filled out by the sponsor and kept by the bookkeeper. The form has a beginning and ending date of the fundraiser. No fundraiser is to last all school year. 6. Fundraising reports must be prepared prior to beginning the actual fundraiser. 7. The Fundraising Financial Report MUST be completed at the end of the fundraiser. 8. ALL receipts will be audited. If you are claiming expenses, receipts will have to be present. 9. Each fundraiser record is to be kept separately. If a club has two fundraisers, they cannot comingle the activities. EXAMPLE: A cookie dough fundraiser should not share a fundraiser financial report form with a t-shirt fundraiser EVEN IF THE SAME SPONSOR is overseeing both fundraisers. 10. Cash receipt forms or teacher’s receipts MUST be used to turn in money for the fundraiser. CATEGORY NUMBER 47 Home Economics Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Record money received from the RCBE as an advance or reimbursement of funds, expenses for food and supplies paid out of the general fund checking account. Note: Reimbursement from the RCBE for expenses incurred in excess of money advanced should be requested early enough so that the account has a $0.00 balance at year end. Also, the receipts or the excess money remaining from the advance should be forwarded to Bookkeeping by the last day of school. If general fund monies are used to purchase items, a copy of the receipt must be kept with the general fund records. CATEGORY NUMBER 50 Band Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures Income or expenses incurred for the ongoing operation of the band. (Ex: Cleaning of band uniforms, supplies, competitions, and sheet music) Note: Money collected from the students for the purpose of field trips should be accounted for as a club or student activity CATEGORY NUMBER 51 Chorus Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures Income or expenses incurred for the ongoing operation of the chorus. (Ex: Sheet music, supplies, and competitions) (See note for Band regarding money collected from students.) CATEGORY NUMBER 52 Media Center Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Supplies Income or expenditures made for the media center or library, (Ex: Fines, book fairs, supplies, books, subscriptions (for library use only.) Do not include equipment such as typewriters, computers, and audio-visual machines. CATEGORY NUMBER 53 Vocational Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures Income or expenses incurred for all vocational departments. Set up separate ledger sheets or each activity (i.e., - 53a, Automotive; 53b, Cosmetology; 53c, Child Care, Wood Shop etc.). Account balances may be carried forward from year to year. *Cannot use funds to purchase items for faculty.

CATEGORY NUMBER 55 Physical Education Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Post income and expenses incurred for athletics and P.E. This would include expenses for balls, nets, bats, and field day. Revenue generated from recycling and Box Tops collected by the PE department. Set up separate ledger sheets (i.e. - 55a, Boys Track; 55b, Girls Track, etc.) if the activity needs to be separately accounted for. CATEGORY NUMBER 57 Guidance Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures Use this account to post expenditures made for guidance. (Ex: AP Exams, PSAT & SAT exams, Transcripts, supplies.) CATEGORY NUMBER 58 Equipment Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Use this account to post expenditures (or reimbursements if the 5000 account was not used) made for purchases or repairs of equipment. (Ex: Purchases or repairs/installation for copy machines, Fees for Pitney Bowes Meter Machine, water coolers, Promethean Boards, Netbooks, typewriters, lawn mowers, Edgers, Audio-Visual equipment, maintenance agreements, TV’s, Comcast bill, DVD players, VCR’s, computers, pagers, printers and ANY OTHER EQUIPMENT.

CATEGORY NUMBER 60 Staff Books & Magazines Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Supplies

Use this account to post income and expenditures made for books and magazines purchased for staff use. (Ex: Book on discipline used by the principal, subscription to educational magazines, etc.)

CATEGORY NUMBER 61 Other Instructional Costs Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Supplies

Use this account to post expenditures made for other instructional costs. Post money (revenue) collected from the students for report card mailing. (Ex: Handbooks, classroom materials (including departmental expenses), troll books, student competitions (math, science, etc.), stamps for report cards, name tags for teachers (Cudos name tags), flash drives/student jump drives, outlet covers, bulletin board borders, (Ident-A-Kid) School Check-In, fish/aquariums, income from lost agendas/agendas or planners, spelling bees, certified mail, and other instructional supplies.) This account can be used for data drops. Data drops can be paid for from your school’s allocation if it benefits the students. (If a secretary moves into a new office, data drops cannot be paid for with allocation funds.) The drops must be essential to educational progress.

CATEGORY NUMBER 71 First Aid Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Use this account to post income and expenditures made for first aid. Expenses for clinic includes: Band-Aids, ointment, and cups to dispense medication.

CATEGORY NUMBER 72 Travel Teachers Transaction Codes: Credits/Deposits: Student Activities/Debit/Checks: Travel (#72 Teachers Only)

Use this account to post only expenditures made for travel for TEACHER’S ONLY. Such payments are to be documented on a travel form and signed by the principal. This documentation should include the amount for lodging (room and meals) and transportation costs. Mileage or gas can be reimbursed but not

both. **If a club is paying for travel, the funds MUST be transferred to the travel account so that it will display on the travel report at the end of the fiscal year. ** Note: All travel expenses for which reimbursement is expected, must be recorded on a travel form and submitted to the Central Office - at the end of the school year - with your reports 11, 11B, and 9. If you did not have any travel for the year, you must submit the form and write N/A on the report.

CATEGORY NUMBER 72a Registration Teachers

Transaction Codes: Credits/Deposits: Student Activities/Debit/Checks: Teacher only Registration Fees (#72a)

Use this account to post expenditures for registration fees, seminars, workshops (RCBOE - Aspiring Leadership Academy, etc.) and conferences attended by TEACHERS ONLY. Membership dues and all other non-travel discretionary expenditures should not be posted to this account, but rather to the Miscellaneous Expense Account.

CATEGORY NUMBER 72b Registration Principals/ Admin

Transaction Codes: Credits/Deposits: Student Activities/Debit/Checks: Prin. & Admin Staff Registration Fees (#72b)

Use this account to post expenditures for registration fees, seminars, workshops and conferences attended by PRINCIPALS AND ADMINISTRATION ONLY. Membership dues and all other non-travel discretionary expenditures should not be posted to this account, but rather to the Miscellaneous Expense Account.

CATEGORY NUMBER 72c Travel Principal/Admin Transaction Codes: Credits/Deposits: Student Activities/Debit/Checks: Travel (#72c Prin. & Admin Staff) Use this account to post only expenditures made for travel for PRINCIPALS AND ADMINISTRATION ONLY. Such payments are to be documented on a travel form and signed by the principal. This documentation should include the amount for lodging (room and meals) and transportation costs. Mileage or gas can be reimbursed but not both. Note: All travel expenses for which reimbursement is expected, must be recorded on a travel form and submitted to the Central Office at the end of the school year with reports 9, 11 and 11B. If you did not have any travel for the year, you must submit the form and write N/A on the report. **If a club is paying for travel, the funds MUST be transferred to the travel account so that it will display on the travel report at the end of the fiscal year.** CATEGORY NUMBER 73 Office Supplies Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Supplies Use this account to post all expenditures (or reimbursements if the 5000 account was not used) made for office supplies. (Ex: Staples, typewriter ribbons, computer supplies, toner, postage/stamps for office, etc.) CATEGORY NUMBER 74 Custodial Supplies Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures Use this account to post all expenditures made for custodial supplies. (Ex: Cleaning supplies, keys, maintenance items, paint, etc.) NOTE: Some work issues are handled by maintenance through School Dude. Example: door hinges phone lines and keys. If locks are changed at the school, the principal has to approve the locks being changed in a formal letter stating the location of the doors and cost. A letter must also be on file to get duplicate keys. (For additional information regarding this category, contact your maintenance department directly).

CATEGORY NUMBER 75 Ground Improvement Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Use this account to post all expenditures made for ground improvements. (Ex. landscaping, interior and exterior permanent building improvements - which includes carpet cleaning- furniture, plants, school flag, pictures, blinds, curtains, decorations, and murals.) CATEGORY NUMBER 76 Miscellaneous Expense Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Use this account only if the expense is not provided for elsewhere in the chart of accounts: Notary, Secure Check Advantage materials; checks, deposit slips, Sam’s Wholesale Membership, etc. (If you bank with SunTrust, you may order deposit slips from SunTrust without being charged.)This account will always have a negative balance. No income should be posted to this account unless it is a reimbursement for an item charged to the account. For example TOTY tickets (income) or retirement tickets (income) will be posted in this account and then the check will be written out of this account. The following discretionary items may be purchased from your Miscellaneous Expense Account:

1. Plaques and corsages for your school’s Teacher of the Year and Retirees. 2. Four (4) Teacher of the Year Banquet Tickets. 3. Two (2) Retirement Banquet Tickets 4. School pens and lapel pins for Faculty and Staff in honor of Teacher Appreciation Week

CATEGORY NUMBER 77 Professional learning/Teacher Quality Transaction Codes: Credits/Deposits: Student Activities/Debits/Checks: Other Expenditures

Use this account only for professional development activities that will help meet the requirements of a highly qualified teacher in every classroom within their field of instruction. Utilize this account only when funds have been specifically allocated to it.

CATEGORY NUMBER 5000 District Reimbursement

Transaction Codes: Credits/Deposits: District Reimbursement /Debits/Checks: District Reimbursement

Use this account ONLY when you are going to be reimbursed for Purchases from the Richmond County Board of Education (Central Office). This includes supplies, registration fees, etc. DO NOT PUT THE CHARGES TO A SPECIFIED CATEGORY. The ONLY category to be used in a district reimbursement account is 5000. Account 5000 will be debited and when the requested check is received from the Central Office, the monies are to be posted – as a credit – to district reimbursement. This account must be zeroed out at the end of the fiscal year. If you do not get reimbursed for an item/s, you must then post the difference in this account to an account it would have been originally charged against by using the transfer process.

Writing Checks BEFORE writing a check, a Payment Authorization Form MUST be completed and signed by the requestor. Also signed and dated by the principal. Additionally, pulling a trial balance will allow you to review your account balances and verify funds on hand BEFORE issuing checks. If you are writing a check to reimburse someone, make sure you look over the receipt to make sure no personal items were purchased. All unrelated (personal) items should be paid for separately and not combined on the same receipt as school purchases. STEP 1: There must be a completed Payment Authorization Form for every check that is written from your school’s checkbook. This form should be filled out by the person requesting the check. Forms can be found online at www.rcboe.org under School Board & Central Offices Departments) Departments and Services Business Services Internal Auditing Forms

Fill in payee

Reason check is being requested.

Signature of person requesting check.

STEP 2: Log into School Cash and from the Main Menu click on Issue Checks – Disbursements link. This is the screen you will write all checks.

A blank check working window will open. STEP 3: Complete the check with information from the Payment Authorization Form and handbook for transaction codes. To Enter Check Details:

1. Click in Check requested by: field. Enter name of person who has requested the check (Make sure the check number on your check screen is the same check number in your printer). If check number is not correct, enter the correct check number.

2. Fill in Pay To The Order Of (If there are existing suppliers in the Supplier Database that begin with the same letter, the supplier names will appear in a drop down list. Click on desired supplier to auto-populate the Pay To The Order Of: details. You will also be given the choice to add a supplier to the database. A dialog box will appear.

3. Tab to Date field. If a date change is required, enter the date or click on the calendar

icon to select a date. 4. Tab to Address field and enter address information 5. Tab to Amount field and enter value of the check in number format (the text value of

the check will auto-populate). 6. Tab to continue entering City, Prov/State, PC/Zip 7. Enter a reason (detailed description) for the check on the Re: line AND the reason line 8. Tab to invoice # field. If this invoice has already been paid, a warning dialog box will

appear. 9. Double click in Category Name field and choose the appropriate category from the

drop down list (The category # field will auto populate). NOTE: A warning message will appear if the current category balance is less than the amount of the check.

10. Tab to enter transaction code that aligns with the category number. Use your handbook to match transaction code to category number.

This is where you click to write ALL checks.

This is how your check screen will look after entering the check details from payment authorization form. Add/Assign a Memo: The Memo field is used to ‘TRACK’ specific transactions. For example, team meals, transportation costs etc.

1. Click Add Memo 2. Click on Insert Row icon and enter the new memo information. Click enter to save

memo 3. Click Return to Check 4. Click Memo field to select a Memo from drop-down 5. Press enter to save this entry

To Duplicate A Check: The duplicate check feature can be used to duplicate a check that has already been added to the ledger. This feature is ideal when a check is issued to the same supplier on a regular basis and the only information that changes is the date and the check amount.

1. Click List View tab 2. Click ‘View Posted’ box 3. Select check that is to be duplicated 4. Select Duplicate Form from drop down 5. Click OK in dialog box 6. Click Detail View tab 7. Verify that the correct check number has been selected 8. Adjust date and amount of check 9. Assign category 10. Press enter to save check

Splitting Checks: If more than one club/sponsor is paying a single invoice to a vendor, you do not need to write separate checks. See example below. The total check is $100 but $50 will be paid from the 4th grade account and the remaining $50 will be paid from an alternate account.

1. Choose the first category to charge and adjust the amount. Press Enter 2. Click Insert Row icon. (The full amount of the check will automatically display in the first line

(category) selected. You will have to manually change the amount on the first line and distribute the additional expense to the new category that is splitting the expense. Make sure the total amount on each line matches what you want each account holder to pay.

3. Double Click in Category Name field to activate the drop down. 4. Select the category for the 2nd category assignment and adjust amount in Amount field. At the top

of the Category Area, the Difference: must be $0.00 and the Total Check Split indicator must be equal to the face value of the check. Add your transaction code.

A check can be split and charged to several different categories.

STEP 4: Click on the down arrow on the print tab. (If you are using a printer for the first time, test print your check to make sure it is aligned before printing on the actual check). The Test Print button can be found under the print drop down key.

Check Items you must print.

1. Statement 2. Checks As List 3. Check – Check comes in 3 parts. (Tip: MAKE SURE YOU DON’T PRINT THE STATEMENT ON THE

CHECK). Make sure that the check number in your printer matches the check number School Cash. TEST PRINT first to see if your checks are lined up properly.

Step 5: Once the statement, check and checks as list notice is printed, the information must be filed. These items MUST be stapled together.

1. Payment Authorization Form 2. Statement 3. Checks as list 4. Middle Copy of 3 part check 5. Original receipt of purchase. (Note: You CANNOT reimburse without an original

receipt. Explanations on a sticky note are NOT receipts!)

Bottom portion of check should be filed in numerical order separately.

This middle portion is stapled to the payment authorization form along

First portion of the check goes to the person the check is written to.

STEP 6: ADD TO LEDGER! This is the final check writing process. KEEP ALL INFORMATION PRINTED IN STEP 5 FILED IN A SEPARATE 3-RING BINDER FILED IN CHECK ORDER.

Voiding Checks / Stale Dating Checks NOTE: CHECKS CAN ONLY BE VOIDED DURING YOUR RECONCILIATION PERIOD. Example: if you are still balancing July’s statement and you write a check in August, you cannot void that check out until you have closed your books for July. The check written in August check will not show in your July records. To void a check follow these instructions:

STEP 1: If you need to void a check in the process of writing it, hit the void cheque button in the lower right corner of the screen.

Below is how your void screen will appear if you void during the check writing process.

STEP 2: Go to the reconciliation screen for the month you wrote the check. Example, if the check is dated 8/27/14, your reconciliation must be on August or the check will not display. STEP 3: Hit continue

If the check you need to void is dated for August, your reconciliation screen must display August.

The word void will automatically appear when you click on void check.

STEP 4: Select the check you wish to void (make sure it is highlighted blue), then click on void check. (NOTE: IF YOU ARE REISSUING A CHECK, YOU MUST FIRST VOID THE CHECK AT YOUR BANK BEFORE VOIDING IT IN THE SYSTEM. This can be done through the SunTrust’s website or by calling SunTrust. There is no fee to void a check at SunTrust). STEP 5: Enter the reason you are voiding the check.

#1 Select check you wish to void and make sure it is highlighted blue.

#2 Click on Void

#3 Add in the reason for the void check. Example: Check was lost in the mail.

#4 Click Continue to save. The check

STEP 6: Hit Continue. Your check is now voided and will not appear on your ledger.

Voiding Checks from a past fiscal year All voided checks from a past fiscal year will have a category name of 6999 YrEnd Outstanding. The original category name is moved to the description field. When you void the check, the computer will ask you to assign a new category name. You will look in your description field and change 6999 YrEnd Outstanding to the name in the description field.

ks from a fiscal year

ave a ory name

99 YrEnd tanding.

The original category will be displayed in the description field.

Step 2: Click void check to void the check.

STEP 3: Reassign the Category Name from 6999 YrEnd to the original category shown in the description field.

NOTE: You will ALWAYS find the category name in the description field for all checks written in previous fiscal years.

4: Add in the reason he void check. mple: Check was never ed.

Step 1: Select the YrEnd Outstanding check you wish to void. Note:

Note: You will be prompted to assign a new category in order to void the check.

DEPOSITS BEFORE deposits are posted, a CASH RECEIPT FORM must be filled out. See Cash Receipts section if Cash Receipt is missing. Deposit information is entered based on the information on the Cash Receipt form. Deposits should be made daily. Funds should not be kept in a file cabinet, classroom, closet, at home or in the trunk of a car. If funds are not deposited the same day, it should be placed in a secured vault and deposited the next business day.

STEP 1: From the Main Menu in School Cash click on Deposits/Receipts

STEP 2: Fill in all related fields from the cash receipt form. Fill in bills and coins. If you have 5 one’s put a 5 in the one’s column. The program will do the math for you. ****IMPORTANT: If you have a check in your deposit, you MUST fill in the check information using the check details field.

Once you click on detail, you will be able to write in the information from the check. DO NOT BE VAGUE. Description should be first and last name of the check writer. Add the check number AND the amount of the check. (Make sure the box is checked where is says “show check number”)

Fill in preparer’s information. Each preparer MUST have a separate form.

Fill in the quantity of currency you have in hand.

CHECKS TO DEPOSIT MUST BE ITEMIZED HERE!

If you have coins, notice that there is a rolled coins field to the left and a loose coin field. Make entry in the correct field.

These are your keys to add /modify categories or other information. 1 - Insert a new row 2 - Edit existing row 3 - Delete an existing row

If you do not have any checks, proceed to the next step.

READ THIS SECTION BEFORE GOING TO STEP 3!!

After the entry in School Cash has been made, you must print reports from School Cash by pulling

down from the print icon at the top of the deposit/receipts menu. Under the print drop down,

select Print Menu and then Statement. This is the point where you check all of the information

BEFORE you print. Review the statement and double check the remitter’s name against the

submitted Cash Receipt Form, Reason/Descriptions, Category Names, individual totals on the cash

receipt form and the grand total of your deposit. If you find an error, return to your deposit by

clicking on previous screen and then Back To Deposit. DO NOT USE QUICK PRINT TO CHECK FOR

ACCURACY. If you find an error after you used the Quick Print drop down, YOU WILL NOT BE ABLE

TO CORRECT YOUR DEPOSIT.

Note: On your deposit screen in the description field, add more check detail. Example: Tony Washington (Check #1954 paid for Rae Campbell for Cheerleader’s Uniform). This will help track the student and check writer better.

STEP 3: Once all deposit entries are made, choose Print Menu

STEP 4: Next click on Statement. If there is an omission or error/s in your report after

reviewing your statement, HIT PREVIOUS SCREEN and BACK TO DEPOSIT. Once you are back on

the deposit screen, you may make your corrections.

If everything is correct, you can now print your forms.

STEP 5:

To print your deposit forms Click on Quick Print.

Print the 3 part receipt and hit continue. After the report has printed hit continue screen. Print the

deposit screen and hit continue. Print the Statement and hit continue. Print the one page bank

deposit and hit continue. After the report has printed hit continue button. Next print the deposit

slip After the report has printed hit continue button and finally print the Adding Machine Tape for

the bank.

• The 3 part receipt will need to be signed by the bookkeeper as receiving the money and the

bookkeeper will have to write in who they received the money from.

Next, check the 7 boxes you see checked in this example.

Hit Continue. The 3-Part receipts will display first. Print the receipts using the print icon. After you print the receipts, the deposit screen will appear, print that and continue the printing cycle until all reports are printed.

• The first receipt (receipt copy) goes with to the teacher along with the yellow copy of the

Cash Receipt form. (Make sure you have written the receipt number on the Cash Receipt

form before you separate it.)

• The second receipt (category copy) goes with the white copy of the cash receipt form. When

the deposit slip from the bank is returned to the bookkeeper a copy of the deposit slip must

be attached to this information. All Cash Receipt forms, receipts, and deposit slips for each

deposit must be stored in a safe place such as a file cabinet.

• The third receipt (office copy) is for the bookkeeper to keep in a binder/file cabinet with

any other copies for the entire year.

HOW TO RECONCILE BANK STATEMENT

You will receive a bank statement from your bank around the first week on the month.

You must reconcile your bank statement as soon as you receive your statement. The reconciliation reports are DUE THE 15TH OF EVERY MONTH. - Please send COPIES

only to Ms. Singleton in Accounting. A complete set of originals are to be kept in your office for Internal Auditing. Reports

will not be forwarded from Accounting to Internal Auditing and vice versa.

This is how most of your bank statements will look. The concept is the same for all banks.

This is the balance that will go on your reconciliation screen.

This is where you will find your interest earned.

This is where you will find your cleared checks.

This is where you will find cleared deposits.

Begin reconciling. If you have any checks showing on your bank statement, it means they have cleared the bank. Click the box to the right of that line item (under the clear header) to clear the item/s off your ledger. If you have deposits that have cleared on your bank statement, clear the items by clicking in the clear box next to the line item. (See example below).

STEP 2: Enter ending balance from your bank statement.

STEP 1: This is where you reconcile your monthly statement. Click here.

STEP 3: Put in date until the end of the month even if it’s a weekend.

STEP 4: Click continue.

HOW TO POST INTEREST FROM BANK STATEMENT

1. Main Menu 2. Reconciliation 3. Continue 4. Add Record 5. Type in the date the Interest was added on your bank statement 6. Category is ALWAYS 24 Miscellaneous Income 7. Transaction Type is ALWAYS Interest 8. Transaction # - LEAVE FIELD BLANK 9. Description – Interest earned for ________ 10. Memo – LEAVE FIELD BLANK 11. GL Department – LEAVE FIELD BLANK 12. Transaction CATEGORY is ALWAYS Interest Income 13. Debit - LEAVE FIELD BLANK 14. Credit: Put in amount of interest received on your bank statement. 15. Tax Paid - LEAVE FIELD BLANK 16. Tax Rebate - LEAVE FIELD BLANK 17. 100% Rebate - LEAVE FIELD BLANK 18. Amount – No Tax - LEAVE FIELD BLANK 19. Amount – Before Tax - LEAVE FIELD BLANK

Once your “Remaining” balance is zero at the bottom, you have successfully reconciled your bank statement and can now print your reports. Congratulations!!

Once all of the interest information on the left is entered, click on the check mark to save.

HOW TO PRINT THE MONTHLY REPORTS There are FIVE REPORTS you are going to print every month. Printing instructions are below for each of the 5 reports.

1.) Monthly Bank Reconciliation (This needs to be signed by the principal) Main menu Reconciliation (Under General Activities header) Continue Finish reconcile This will bring you to your Monthly Bank Reconciliation (PRINT THIS REPORT) Hit print icon and complete the printing process

2.) Reconciliation – Overview Summary Of All Categories total bank and investments total MUST MATCH THE MONTHLY BANK RECONCILIATION LEDGER’S BALANCE.

Main menu Reconciliation (Under General Activities header) Continue Finish reconcile Continue Reconciliation – Overview Summary Of All Categories report (PRINT THIS REPORT) To get back to the Main Menu, click on category information and then Main Menu.

Hit the print icon to complete the print process.

Hit the print icon to complete the print process.

After printing this report, click on the Category Information link, then Main Menu link to get back to main menu.

All of your reports should have the same ending balance of your ledger balance.

3.) Trial balance (Category Date Range) – The balance HAS TO MATCH THE LEDGER

BALANCE ON THE MONTHLY BANK RECONCILIATION REPORT. Follow these steps from the Main Menu:

STEP 1: Click on the reports arrow to display all reports.

STEP 2: Click on #9 for your trial balance.

STEP 3: Make sure there are NO CHECK MARKS in the above 3 fields where the red arrows are.

STEP 4: Add in dates from the beginning of the month to the end.

STEP 5: Always sort by category number.

STEP 6: Check Select All and make sure the field below is highlighted blue.

FINAL STEP/7: Click continue then hit print icon

and follow the print process though.

4.) Customized Transaction Report – Please audit this record before you submit it for the month to see if the monies were appropriated to the right Transaction CATEGORY and used the correct transaction codes.

Follow these steps from the Main Menu:

STEP 1: Click on the # 11 report.

STEP 2: Click on 11. Transaction Reports Various.

***** Before submitting your customized transaction report, pull out your handbook, look at your CATEGORIES and make sure you have used the correct transaction codes.

Reports containing errors will be returned. Corrections are to be made immediately and the pertaining reports will need to be reprinted and resubmitted to the Accounting Department. *****

5.) Range Of Date Transactions – Detailed Summary (This needs to be signed by the principal) (This is your general ledger. The end balance should match the monthly bank reconciliation, reconciliation overview summary of all categories, and trial balance

STEP 4: Print report from the 1st of the month to the end of the month.

STEP 6: Put a check mark in the Select All Category Numbers box.

STEP 5: Put a check mark in the Select All Categories box.

STEP 7: Sort by transaction code.

STEP 8: Show transaction code.

STEP 9: Final step. Hit continue, hit

print icon and follow print process through.

STEP 3: Click on 11. Customized Transaction Report.

category date range sheet.) This should be run from the beginning of the month to the end of the month.

STEP 2: Click on 11B. Range Of Date Transactions Detailed Summary

STEP 1: Click on 11. Transaction Reports Various.

STEP 3: Enter your range of date from the beginning to end of month.

STEP 4: Press Continue to display report.

Please send the following to Ms. Singleton in Accounting 4th Floor Central Office:

1. COPY of your bank statement: Bank Statement (This needs to be signed by your principal) 2. Monthly Bank Reconciliation report (This needs to be signed by your principal) 3. Reconciliation – Overview Summary Of All Categories 4. Trial Balance – REPORT #9 5. Customized Transaction Report 6. Range of Date Transactions – Detailed Summary (This needs to be signed by your principal)

STEP 5: Click on the print icon and follow printing process through.

How to reprint reports from another fiscal year OR a past month.

When reprinting a report for last fiscal year, you MUST choose the correct year in the school year drop down bar. When reprinting a report for a past month within the SAME fiscal year, you MUST choose the correct month in the school year drop down bar.

EXAMPLE OF HOW TO FIND THE DATE FOR A PAST FISCAL/SCHOOL YEAR. Trial Balance – This is report 9 all of the time.

EXAMPLE OF HOW TO FIND THE DATE FOR A PAST MONTH.

Overview summary of all categories – This report can be accessed by using report 11L

For past fiscal year reports, used the drop down button to display the fiscal year. This is the same concept for other reports.

Use the drop down button to choose the month you want to print.

Monthly bank reconciliation – This report can be accessed by using report 11K

Customized Transaction Report – This is report 11 all of the time.

Range of date transactions – This is report 11B and it cannot be reprinted after year end rollover.

Chart of Accounts Below is a chart of accounts for all Richmond County Schools. Most subcategories are unique to each school.

CATEGORY # Account Name CATEGORY # Account Name CATEGORY # Account Name

01 General Fund 23 Donations 71 First Aid/Clinic

03 Staff Vending Machine 23a PTA 72 Travel Teachers

04 Faculty Sunshine Fund 23b Adopt-A-School 72a Registration Fees

Teachers

13 Lost & Damaged

Textbooks 24 Miscellaneous

Income 72b Travel Prin.

/Admin.

14 Non-carbonated

beverages (Student

Machine)

25 Fundraising

Activities 72c Registration Fees

Prin./Admin

15 Incentives/Awards 47 Home Economics 73 Office Supplies

16 Student Insurance 50 Band 74 Custodial Supplies

17 Pictures 51 Chorus 75 Ground

Improvement

18 Rental Of School

Property 52 Media Center 76 Misc. Expense

18a School Lockers 53 Vocational 77 Professional

Learning

18b School Parking Permits 55 Physical

Education 5000 Reimbursement

Account

19 Concessions 57 Guidance

20 School Store 58 Equipment

21 Club Accounts 60 Staff Books &

Magazine

22 Student Activities 61 Other

Instructional

Costs

Transfer money (In order to do a transfer, you must have an approval of principal and club sponsors. A transfer is automatically cleared and it cannot be fixed.) There are only a few reasons you should transfer funds 1. Funds were posted to an incorrect category 2. Before fundraiser’s profits are spent, funds should be transferred. YOU DO NOT HAVE TO

TRANSFER FUNDS FOR FUNDRAISER EXPENSES (Expenses occurred to host the fundraisers. Example: If you are purchasing donuts for a fundraisers, the check should be written directly out of the fun.

Step 1 Step 2

Choose the first option (Transfer Money Within One Bank Account To Different Categories)

Step 3 – Fill in the section in its entirety. (USE YOUR HANDBOOK FOR TRANSACTION CODES!)

1. In the transfer from field, this is the account you will TAKE THE MONEY FROM (DEBIT) Use your chart of account when choosing the transaction CATEGORY. Do not enter it backwards.

2. Reason: Put in the reason why you are doing the transfer. This is the same as your description.

3. In the transfer to field, this is the account you will PUT THE MONEY INTO (CREDIT). Do not enter it backwards.

Click on the print drop down button and print transfer AND transfer notice.

The Transfer To (second line/black arrow) is ALWAYS the account you are crediting (adding money to). Use your handbook for the correct transaction code.

The Transfer From (first line/ blue arrow) is ALWAYS the account you are debiting (subtracting). Use your handbook for the correct transaction code.

This is where your description goes. DO NOT FORGET TO ADD REASON FOR TRANSFER!

Final Step – Add to ledger. TAKE YOUR TIME TO DO IT CORRECTLY. TRANSFERS CANNOT BE FIXED BY THE BOOKKEEPER!

Deposit tips: Before you print a receipt, make sure your money balances and the transaction CATEGORYs and categories are correct by previewing the receipt first. To preview: choose print, then print menu, make sure the reallocate cash amount for one page printout tab is checked, choose deposit receipts (if this is where you want to audit from), don’t hit the print icon in the top left hand portion of the screen. If you find a mistake, hit the previous screen tab and go back to deposit. Any other print method you choose will cause your receipt to default to the final stages. You will NOT be able to correct any errors even if you do not hit the print icon.

If you allow yourself to be side tracked and print a receipt before you audit it, you must do the following:

To Correct a deposit: Complete the transaction in the incorrect state by adding a category and putting the difference in so that you can close out of the form. If your error is with your money, you will not balance. You will have to do a debit memo stating why you are out of balance. You must write a note to your principal and have him/her sign it, fax a copy to Ms. Singleton in Accounting (706-826-4611), and keep a copy with your records for Internal Auditing. Your records will not be released so that you can correct a deposit error.

TO REPRINT A RECEIPT OR STATEMENT AFTER POSTING TO LEDGER:

Under Income Activities, click on Deposit/Receipts Click on the list view tab Search for the deposit you’d like to reprint then click in the deposit field to highlight it blue. Once highlighted, the deposit information will display at the bottom of the screen Click on the detailed receipt tab This will take you back to the original print screen & you can reprint your receipts. Click on the print down arrow and choose what you need to reprint.

How to Modify/Correct Transactions:

Main Menu

Reconciliation

Hit continue to get on the reconcile screen

Choose the category you wish to modify (You cannot modify a cleared transaction. You must first unclear the transaction before proceeding by taking the check mark out of the cleared

box.)

Click in the category name box and the transaction will become blue

Click the Modify tab on top of screen

You can now modify your transaction CATEGORY, category name, add a description etc. You must detail step one as to why you are making the change.

Save your correction by hitting the check mark at the bottom on that screen.

Finally, make sure you go back and clear that transaction again or you won’t balance.

NOTE: If a category is modified, you must reprint all of your reports and resubmit with signatures. If a transaction CATEGORY changes, you need to reprint only the customized transaction report.

Add Category Numbers to the front of the categories

Main Menu

Under My School Information tab Choose Category (Chart of Accounts)

Under Category Name tab, click the box you want to add a missing number in

Add the category #’s in front of the name

To Create New Accounts

From the Main Menu screen

Under My School Information tab choose Category (Chart of Accounts)

Insert a row (Do this by clicking on the insert icon @ the bottom of the screen.)

The box will become writable – Add an original category number THEN add the category name in

the category name field.

Move to Cat.# - add the same unique category number in this field

Leave opening balance blank

Add category umbrella name (DO NOT LEAVE BLANK)

Click the check mark at the bottom of the screen to save.

To Delete Existing Accounts

From the Main Menu screen

Under My School Information tab Choose Category (Chart of Accounts)

Under Category Name tab, located then click in the record you wish to delete. Once it is

highlighted blue, click on the delete icon.

Once the selected row is deleted, click the check mark at the bottom of the screen to save.

To reprint a RECEIPT or STATEMENT AFTER POSTING TO THE LEDGER:

From the Main Menu screen under Income Activities

Choose Deposit/Receipts

Click on the tab

Locate then choose the deposit you’d like to reprint. Click on the deposit # and it will become

highlighted blue.

Click on the down arrow on the print tab

Choose Quick Print

Check the statement box, 3 part deposit receipts OR both (whichever you need to reprint).

You can now reprint your receipts.

Bid Requirements

Documentation must be maintained on purchases subject to bid requirements as outlined by Georgia Public School Standards. Purchases by the school for or on behalf of others where the aggregate sum of the purchase or contract equals or exceeds $500, including those made by clubs must be supported by a School Contract/Purchase Bid Form. (Ex: Office Supplies, Equipment, School Store Supplies, etc.) See School Contract/Purchase Bid Form – General Fund

In addition, sealed bids should be obtained for all school purchases that are $3,000 or more. This requirement is also applicable to clubs. If sealed bids are required, please contact the Richmond County Board of Education Purchasing Department.

Definition of Sealed Bids: Document enclosed in a glued (sealed) envelope and submitted in response to invitation-to-bid (ITB). Sealed bids received up to the deadline date are generally opened at a stated time and place (usually in the presence of anyone who may wish to be present) and evaluated for award of a contract.

Ordering Office Supplies (Checks, deposit slips, endorsement stamps)

Ordering Checks

ITEM – LV1 – 1 part laser voucher checks, one check with two vouchers Quantity – 500 checks- $49.46

250 checks - $37.95 100 checks - $17.95

*****Charge this expenditure to account 76 miscellaneous expenses***** SecureCash Advantage 200 Riverside Industrial Parkway Portland, Maine 04103 Contact person: Monica DiBiase Phone: 800-592-8600 ext. 120 Fax: 800-893-0177 Monica@securecashadvantage.com www.securecashadvantage.com

Ordering deposit slips (SunTrust Bank Only) If your school banks with SunTrust, order the deposits slips from your local SunTrust branch. They are free for ALL Richmond County schools. Our contact person is Jeryl Thompson at the Broad Street location.

Ordering deposit slips

ITEM – BDT 2 – 2 part carbonless business deposit tickets Quantity – 200 price $14.71

*****Charge this expenditure to account 76 miscellaneous expenses***** SecureCash Advantage

200 Riverside Industrial Parkway Portland, Maine 04103 Contact person: Monica DiBiase Phone: 800-592-8600 ext. 120 Fax: 800-893-0177 Monica@securecashadvantage.com www.securecashadvantage.com

Ordering endorsement stamps (Note: this item can also be ordered at Staples, RCBOE print shop OR other office supply companies)

ITEM – ES1 – Self inking endorsement stamps Quantity – 1 Price $15.11

SecureCash Advantage Contact information above for Monica DiBiase

Paying Contractors: (This is ALL paid hires who are not employees of the RCBOE)

If you are paying a contractor, you must have them complete a W9 form. These forms can be found on the web. A requisition will have to be completed and a check attached so that we can cut the contractor a check from the Accounts Payable Office. This has to be done because the IRS states we have to issue a 1099 to anyone earning at least $600.00. Even though the contractor may not have made $600 at your school, they could have worked at other schools.

Paying a board employee overtime

Any entity with the board can cut a check directly to the person delivering the services. This separate entity includes PTA. (PTA can cut a check directly to a head custodian, or consultant).

Paying Custodians or other employees of the board for contract/side work:

If a custodian/employee works at the school where the additional pay is incurred, the bookkeeper will need to figure the and Medicare and Fica at 7.65%. The employee’s pay will be entered in IFAS as additional pay with a CATEGORY 201. If the employee has worked 40 hours for that week, the pay will be entered as overtime with a CATEGORY 212.

The bookkeeper will have to write a check to the board and send it to Amy Bauman in the Business Office. Make sure the custodian’s name and social security number is on the check. Again, both Medicare and Fica will have to be figured on the gross. Example: If the employee’s additional pay is $100.00, the check (to the board) will be $107.65 which includes Medicare and FICA. The amount of additional pay you will key in IFAS will be $100.00. **The reason a check has to be sent to the board is because these monies are being paid out of the board’s general fund account when it’s entered into the batch. You are reimbursing the board.**

Petty Cash

A journal entry should be recorded to establish a change fund. The amount of money obtained to set up a change fund should be reasonable and immediately returned after the completion of the event(s). A separate transaction should be posted to denote the return of the funds utilized to establish the change fund. Do not include funds obtained to make change with other income received.

Posting Returned Checks

HOW TO POST A NSF / RETURN CHECK Revised 10/30/12

DO NOT POST NSF CHECKS TO YOUR ACCOUNT UNTIL YOU RECONCILE YOUR BANK STATEMENT. THE NSF CHECK HAS TO BE POSTED ON YOUR BANK STATEMENT FIRST BEFORE YOU POST IT IN KEV.

POST NSF CHECK 1. GO TO MAIN MENU 2. CLICK CHECKS YTD DEPOSITED 3. CLICK ON NON SUFFICIENT FUNDS MENU 4. CLICK ADD NEW NSF CHARGE 5. CLICK ON DEPOSIT FROM (LOOK FOR NAME IN DROP DOWN MENU)* 6. SELECT NAME 7. CLICK CONTINUE 8. YOU ARE NOW AT THE NSF CHECK ENTRY SCREEN 9. ONLY ENTER IN THE DATE OF THE NSF CHECK (THE DATE THAT IS ON YOUR BANK

STATEMENT) 10. ENTER TRANSACTION CATEGORY 11. CLICK OK

*POST NSF CHECK IF NSF IS NOT LISTED IN DEPOSIT FROM DROP DOWN MENU 1. CLICK NEW NSF ENTRY 2. ENTER DEPOSIT FROM – ENTER NAME ON CHECK 3. ENTER AMOUNT 4. ENTER CATEGORY 5. ENTER REASON 6. ENTER NSF DATE – (THE DATE THAT IS ON YOUR BANK STATEMENT) 7. REVIEW THE INFORMATION FOR ACCURACY 8. CLICK SAVE

HOW TO POST A NSF PAYMENT Do not complete this section unless the NSF payment is on

your bank statement. 1. GO TO MAIN MENU 2. CLICK CHECKS YTD DEPOSITED 3. CLICK ON THE NON SUFFICIENT FUNDS MENU 4. CLICK RECEIVE NSF PAYMENT 5. IN THE LIST TAB SELECT ISSUER NAME 6. CLICK CONTINUE 7. IN NSF ENTRY WINDOW ENTER IN THE DATE YOU RECEIVED THE DEPOSIT (THE DATE THAT

IS ON YOUR BANK STATEMENT) 8. CLICK CONTINUE 9. CLICK OKAY 10. CLICK MAIN MENU 11. RECONCILE MONTHLY STATEMENT 12. CLICK ADD RECORD 13. ENTER DATE (THE DATE NSF WAS PAID ON YOUR BANK STATEMENT) 14. ENTER CATEGORY 15. ENTER TRANSACTION TYPE- CREDIT MEMO 16. ENTER DESCRIPTION 17. ENTER TRANSACTION CATEGORY 18. TO GO CREDIT- PUT IN THE AMOUNT 19. REVIEW THE INFORMATION FOR ACCURACY 20. CLICK THE √ TO SAVE

Envision Payment Solutions settles NSF accounts. Since our payments are guaranteed, collecting should never be an issue.

Retirement Banquet Tickets • The tickets are $50.00 each and can be purchased from Mary Harris, Human Resources

Department, Suite 209. • As an option, the school bookkeeper can collect the money/checks for all tickets purchased

and write a check for the total amount. The blue requisitions are not accepted for the purchase of retirement tickets from the school.

• If you are paying with cash, please bring the EXACT amount. • Departments only are allowed to submit a blue requisition form for the purchase of your

retirement ticket. • The day you purchase your tickets, please provide the first and last name of the attendees

from your school/department (this is pertinent for registration). • Complimentary tickets are provided for the Retiree and one guest only (NON-

TRANSFERABLE). Complimentary tickets are provided ONLY if the retiree will be attending the banquet.

Retirement Banquet Tickets break down: Tickets Total

*2 Tickets can be purchased out fund 76. 1 – Principal 1- Assistant Principal

2 Additional Tickets per Retiree can be purchased out of Fund 03 IF THE MONIES ARE AVAILABLE.

Should you have questions or concerns, please feel free to contact Mary Harris at: harrima@boe.richmond.k12.ga.us or (706) 826-1000 ext. 3527. Thank you for your support of the Richmond County School System Employees’ Retirement Banquet.

Teacher of the Year Banquet Tickets The tickets are $50.00 each and can be purchased from Mary Harris, Human Resources Department, Suite 209.

• As an option, the school bookkeeper may collect the money/checks for all tickets

purchased and write a check for the total amount. The blue requisitions are not accepted from the school for the purchase of Teacher of the Year Banquet tickets.

• THE SCHOOL’S PRINCIPAL IS ALLOWED TO PURCHASE FOUR TICKETS UNDER THE SCHOOL BUDGET.

o 1 – Teacher of the year o 1 – Guest of Teacher of the Year o 1 – Principal o 1- Assistant Principal

• If you are paying with cash, please bring the EXACT amount.

• Departments only are allowed to submit a blue requisition form for the purchase of Teacher of the Year Banquet tickets.

• The day you purchase your tickets, please provide the first and last name of the attendees from your school/department (this is pertinent for registration).

Should you have questions or concerns, please feel free to contact Mary Harris at: harrima2@boe.richmond.k12.ga.us or (706) 826-1000 ext. 3527. Thank you for your support of the Richmond County School System Teacher of the Year Banquet.

Fire Drills

Monthly fire drills must be done monthly at your school. All drills must be recorded and the website to find the forms is https://www.oci.ga.gov/PublicEducation/SchoolFireDrills.aspx

You will not sign in using your user name and password if you are a new bookkeeper. You will have to go to:

IF YOU ARE A NEW SCHOOL, please open up the hyperlink HERE by right clicking on HERE and choosing open hyperlink. You will have to fill out the information in its entirety. After submission, you will be given a username and password. Everyone’s email address is usually their first five letters of last name and first two letters of first name followed by BOE.richmond.k12.ga.us.

Make sure you call the fire department BEFORE you do the fire drill to make sure trucks are not dispatched. The number is 888-397-1614. The pass CATEGORY for fire safety is always rcboe. (This is not your “password” but to identify your location).

District Contact people regarding fire drills are:

Trenisha Washington (Utilities Clerk in maintenance) - 706-737-7189

TAX ID NUMBER TAX ID #: The Board’s Tax ID# is 58-6000310. This is the number that is associated with your bank

account for identifying purposes. When this number is used as verification, the bank will know that

your account is associated with the Richmond County Board of Education.

TAX EXEMPT FORM In order to be exempt from state sales tax, a tax exempt form must be taken to the facility you are

making a purchase. If a faculty member decides to go shopping without a tax exempt form, the

board will not reimburse your school or the individual any taxes. The purchase less the taxes will be

reimbursed for school expenditures.

Below is a sample of the tax exempt form you will receive from the Business Office. To receive this

form, contact Amy Bauman in the Business Office.

Things to remember

1. All donations/grants must be posted to a separate donation account. Donations must be transferred to individual accounts before spending. Grants can be spent directly out of the original account.

a. Example: 23A – Google donation -Girls’ basketball (Transfer funds to 21G Girls Basketball Account before spending).

b. Example: 23B – Westinghouse -5th Grade I-Pads (Check must be transferred to 61 Other Instructional Cost before spending).

c. Example: 23C – Proctor & Gamble grant for school garden (Check can be written directly from this account)

2. Proceeds earned from Target, BI-LO, Box Tops, etc. are not donations. That is considered miscellaneous income and it should be posted to account 24. (See category 24 for more details).

3. Payment authorization forms (P.A.F) must be approved by the principal before writing checks. Blank payment authorization forms should not be signed by the principal in advance. P.A.F. must be filled out entirely; account number, preparers signature, bookkeeper’s signature, dates, reason the check is being written, check # issued, etc. must all be completed. (See example of completed payment authorization form above). Original receipts/invoices must be attached! AUDIT ALL RECEIPTS BEFORE REIMBURSING. No personal items should be purchased with school purchases.

4. Fundraising Financial Reports should be filled in prior to the beginning of the fundraiser and should be completed at the end of the fundraiser.

5. Fundraiser funds must not be co-mingled and be set up in account numbers beginning with 25 unless it is a club. Clubs can have fundraisers directly in their account but a fundraiser financial report form must still be completed. All fundraisers must have their own unique report form for each separate fundraiser.

a. Example: 25A-Blue Pops Fundraiser (Fundraiser for end of year student’s treats) b. Example: 21A-Valentine-O-Gram (Fundraiser for cheerleader’s trip to Texas) c. Example: 21B-Donut Fundraiser (Fundraiser for boys basketball uniforms)

6. Fundraising records should be maintained for at least two years by the sponsor of the fundraiser. 7. Deposits must be made daily. Funds should not be kept in a file cabinet, classroom, closet, at home or

in the trunk of a car. Funds placed in the vault should be deposited by the next business day. 8. DO NOT allow anyone to hand you funds without verifying the amount in front of them! 9. All schools should have a back-up person trained to receipt money, make deposits, write checks and to

complete payment authorization forms and cash receipt forms. (The back-up person can be shown to do these things manually).

10. Each account holder should be given a copy of their ledger sheet monthly. 11. Cash receipt forms should be detailed and filled out completely. 12. Teacher’s Receipt Books should be used by TEACHER’S ONLY and not the bookkeeper. 13. Bookkeeper’s Receipt Book should be used by the BOOKKEEPER ONLY (Or her back-up). 14. All out-of-town travel has been approved by the Superintendent (signature on the travel form). 15. Sealed bids were obtained for all school purchases over $3000.00. 16. Bid forms are included in your school records for all expenditures over $500.00.

What should be in my school records? All ORIGINAL bank statements and bank reconciliation reports from July 1st through June 30th of the following year are filed together and kept at your school.

All BANK STATEMENTS are SIGNED BY THE PRINCIPAL.

Receipts are on file for all funds received.

How should I file my records for my school’s checking account? Copies of all receipts are attached to the corresponding bank deposit slip

Receipts are in numeral order

All receipts numbers are documented on the supporting Cash Receipt Form

The yellow copy from the Teacher Receipt book is attached to a Cash Receipt Form and the corresponding bank slip.

Contact numbers for training

Singleton, Jacquelyn (Jackie) - School Activities How to manage your school’s check book 706-826-1110 ext. 5254

Crawford, Pam -Payroll How to enter payroll, subs, absences etc. 706-826-1110 ext. 5263

Anderson, Rosanne (Rose) - School Allocation How to spend your budget and reporting 706-826-1110 ext. 5252

Young, Kathryn – SubFinder How to get subs for your school and use SubFinder 706-826-1000 ext. 5531

Packer-Hobday, Gail -Purchasing How to purchase supplies for your school using E-School Mall 706-826-1000 ext. 5350

Forster, Elaine-School Dude All maintenance work orders. (Grass cut, broken light fixtures, locks change, heating & air, etc.) 706-737-7189

Pitts, Julia - Title One If you are a Title One school, you will need to get training on Title One spending rules and regulations. 706-826-1000 ext. 5711