TABLE OF CONTENTS (TC) D—FISCAL MANAGEMENT

DA Goals and Objectives DB Budget Planning *DBB Multi-Year Financial Plan *DBC System Analysis DC (See DB) Annual Operating Budget-KSA 72-8156; 72-8204; 72-7053; 72-8204a DC Priorities DC Deadlines and Schedules DC Encumbrances DC Preliminary Adoption Procedures–KSA 79-2927; 79-2929; 79-2933 DC Publication of Recommendations – KSA 79-2927 DC Hearings and Reviews (See BCAE)-KSA 79-2927; 79-2929; 49-2933 *DCB Fiscal year (See DC) – KSA 72-8204; 72-8204a *DCC Preparation Procedures (See DC) *DCCB Staff Involvement (Also GAB) (See DC) *DCCC Public Involvement (See DC) *DCCD Local Government Involvement (See DC) *DCCE Student Involvement (See DC) *DCE Final Adoption Procedures (DCEA) Referenda *DCF Appeals Procedures – KSA 72-7071 *DCH Periodic Budget Reconciliation *DCI Line Item Transfer Authority *DD State and Federal Aide Eligibility Determination *DE Debt Limitation *DF Revenues – KSA 72-8156; 72-8204 *DFA Local Tax Revenues DFAA Grants and other Outside Financial Resources DFAC Federal Fiscal Compliance *DFB State Aid *DFC Federal Aid *DFD Bond Sales DFE Investment of Funds – KSA 9-1402 et seq.; 17-5002 DFG Fees, Payments and Rentals – KSA 72-5389; 72-5391 *DFGA Types *DFH Tuition Income *DFI Royalty Income *DFJ Fines DFK (See DFG) Gifts and Bequests (See DFG)-KSA 12-1252; 72-1253;72-8210;72-8212 *DFL Investment Earnings *DFLA General Fund Investment *DFLB Building Fund Investment DFM (See DFG) Equipment and Supplies Sales – KSA 72-8212 *DFN Property Sales – KSA 72-8212

*DG Depository of Funds – KSA 9-1401; KSA 12-1675 DH Bonded Employees – KSA 72-8202d *DI Accounting and Reporting *DIA Fixed Assets Accounting – KSA 75-1120a *DIB Financial Reports and Statements *DIBA Types and Deadlines DIC Inventories – KSA 72-126 to 72-129 *DICA Types and Deadlines DID Audits – KSA 75-1122 et seq. *DIDA Types and Deadlines *DJ Expenditure of Funds – KSA 79-2934; 79-2925 *DJA Checking Accounts *DJAA Authorized Signatures *DJAB Check-Writing Services DJB Petty Cash Accounts – KSA 72-8208 *DJC Payroll Procedures *DJCA Pay Day Schedules *DJCB Salary Deductions (Also GAL) *DJD Expense Reimbursements DJE (See DJB) Purchasing of Goods and Services – KSA 72-8212 DJE Purchasing Authority *DJEAA Board Approval (See DJE) *DJEAB Administrative Leeway DJEB Quality Control DJEB Specifications DJEB Standardization DJEB Quantity Purchasing – KSA 72-8212; 10-1113 DJEB Cost Control DJEB Requisitions *DJEBB Purchasing Guides and Vendor Lists (See DJEB) *DJEBC Trial Tests and Field Checks *DJEBD Inspections *DJEBE Guarantees *DJEC Cooperative Purchasing DJED Bids and Quotations Requirements – KSA 72-6760; 72-8404; 75-3740a DJEE Local Purchasing – KSA 75-3317 to 75-3322; 72-8212; 10-1113 DJEF Requisition Form DJEG (See DJEE) Purchase Orders and Contracts – KSA 10-1113; 60-1111; 72-6760;

75-3317 to 75-3322; 72-8212 *DJEH Change Orders *DJEI Vendor Relations (See GAI) *DJEIA Sales Calls and Demonstrations (See GAI) DJEJ (See DJEE) Payment Procedures – KSA 75-6401 *DJEJA Bill Payment Authorization (See DJED) *DJF Capital Equipment Purchasing (See DJE) SN Excludes real estate purchasing.

DJFA Purchasing Authority (See DJED) – KSA 10-1113; 72-8212; 75-3315 to 75-3322

*DJFAA Board Approval (See DJFA) DJFAB Administrative Leeway (See CMB) *DJFB Quality Control *DJFBA Specifications *DJFBB Purchasing Guides and Vendor Lists *DJFBC Trial Tests and Field Checks *DJFBD Inspections *DJFBE Guarantees *DJFC Cost Control *DJFCA Standardization *DJFCB Quality Purchasing *DJFCC Cooperative Purchasing *DJFD Bids and Quotations Requirements (See DJED) *DJFE Local Purchasing – KSA 75-3317 to 75-3322; 72-8212; 10-1113 *DJFF Requisitions (See DJEB) *DJFG Purchase Orders and Contracts *DJFH Change Orders *DJFI Vendor Relations *DJFIA Sales Calls and Demonstrations *DJFJ Payment Procedures (DJEJ) *DJFJA Bill Payment Authorization *DJG Lease and Rental Payments *DJH Note and Bond Payments DK Student Activity Fund Management *DL Cash in School Buildings SN Refers to the safeguarding of cash on hand. *DM Reserve Funds *DN Surplus Funds *DO School Properties Disposal Procedure – KSA 72-8212 *DP Collection Procedures

D F A C F e d e r a l F i s c a l C o m p l i a n ce ( S ee C M A , C N , D F A A , an d D F A B ) DF AC

T h e b o a r d sh a l l e n s u r e f e d e r a l f u n d s r e c e i v ed b y t h e d i s t r i c t a r e

a d m i n i s t e r e d i n a c c o r d a n c e w i t h f ed e r a l r e q u i r e m e n t s , i n c l u d i n g b u t n o t l i m i t e d

t o t h e f e d e r a l Un i f o r m Gr a n t Gu i d a n ce . T h i s p o l i c y o u t l i n e s t h e d i s t r i c t ’ s

r e s p o n s i b i l i t i e s wh e n f e d e r a l f u n d i n g i s co n s i d e r e d . T h e b o a r d d e s i g n a t e s t h e

A s s i s t a n t S u p e r i n t e n d e n t a s t h e f e d e r a l p r o g r a m s c o o r d i n a t o r a n d d i s t r i c t c o n t a c t

f o r a l l f e d e r a l p ro g r a m s a n d f u n d i n g .

T h e D i r e c t o r o f F i n a n c e s h a l l e s t a b l i s h a n d m a i n t a i n a so u n d f i s c a l

ma n ag e me n t sy s t e m t o i n c l u d e i n t e r n a l co n t r o l s an d f ed e r a l g r an t m a n a g e m e n t

s t a n d a r d s c o v e r i n g t h e r e c e i p t o f b o t h d i r e c t an d s t a t e - a d m i n i s t e r ed f ed e r a l g r an t s

a n d t o t r a c k co s t s a n d e x p e n d i t u r e s o f f u n d s a s s o c i a t e d w i t h g r an t a wa r d s . T h e

s u p e r i n t e n d e n t , t o a s s i s t i n t h e p r o p e r a d m i n i s t r a t i o n o f f e d e r a l f u n d s an d

i mp l e m e n t a t i o n o f t h i s p o l i c y , m ay r e c o m m e n d a d d i t i o n a l p r o c ed u r e s a n d

r e g u l a t i o n s b e a d o p t e d t o s u p p l e m e n t t h i s p o l i c y .

T h e d i s t r i c t ’ s f i s c a l ma n a g e m e n t s y s t e m sh a l l b e d e s i g n e d w i t h s t r o n g

i n t e r n a l co n t r o l s , a h i g h l e v e l o f t r a n sp a r e n c y a n d a c c o u n t a b i l i t y , an d d o c u me n t e d

p r o c e d u r e s t o e n s u r e t h a t a l l f i s c a l ma n a g e me n t s y s t e m r e q u i r e me n t s a r e me t .

F i s c a l ma n a g e me n t s t a n d a r d s a n d p r o c e d u r e s s h a l l a s s u r e t h a t t h e f o l l o w i n g

r e s p o n s i b i l i t i e s a r e f u l f i l l e d :

I d e n t i f i c a t i o n – T h e d i s t r i c t mu s t i d e n t i f y , i n i t s a c c o u n t s , a l l f ed e r a l

a w a r d s r e c e i v e d an d e x p e n d e d an d t h e f e d e r a l p r o g r a m s u n d e r wh i c h t h ey

w e r e r e c e i v e d .

F i n a n c i a l R e p o r t i n g – A c c u r a t e , c u r r e n t , a n d c o mp l e t e d i s c l o s u r e o f t h e

f i n a n c i a l r e s u l t s o f e a c h f e d e r a l a w a r d o r p r o g r a m mu s t b e ma d e i n

a c c o r d a n c e w i t h t h e f i n a n c i a l r e p o r t i n g r e q u i r e m e n t s o f t h e E d u c a t i o n

D e p a r t m e n t G e n e r a l A d mi n i s t r a t i v e R e g u l a t i o n s ( E DG A R ) .

D F A C F e d e ra l F i s c a l C o m p l i a n ce D F A C - 2

A c c o u n t i n g R e c o r d s – T h e d i s t r i c t mu s t m a i n t a i n r e c o r d s wh i c h

a d e q u a t e l y i d e n t i f y t h e s o u r c e an d a p p l i c a t i o n o f f u n d s p r o v i d ed f o r

f ed e r a l l y - a s s i s t ed a c t i v i t i e s .

I n t e r n a l C o n t r o l s – E f f e c t i v e c o n t r o l a n d a c c o u n t a b i l i t y mu s t b e

m a i n t a i n e d f o r a l l f e d e r a l f u n d s , r e a l a n d p e r s o n a l p r o p e r t y p u r c h a s e d

t h e r e w i t h , a n d o t h e r a s s e t s a c q u i r e d w i t h f e d e r a l f u n d i n g . T h e d i s t r i c t

m u s t ad eq u a t e l y s a f eg u a r d a l l s u c h p r o p e r t y a n d m u s t a s s u r e t h a t i t i s

u s e d s o l e l y f o r a u t h o r i z e d p u r p o s e s .

B u d g e t C o n t r o l – A c t u a l ex p e n d i t u r e s o r o u t l a y s m u s t b e co mp a r ed w i t h

b u d g e t e d a m o u n t s f o r e a c h f e d e r a l a w a r d . P r o c e d u r e s sh a l l b e d e v e l o p e d

t o e s t a b l i s h d e t e r m i n a t i o n f o r a l l o w ab i l i t y o f c o s t s f o r f ed e r a l f u n d s .

C a s h M a n a g e me n t – T h e d i s t r i c t sh a l l m a i n t a i n wr i t t e n p r o c e d u r e s t o

i mp l e me n t t h e c a sh ma n ag e me n t r e q u i r e m e n t s f o u n d i n E D G A R .

A l l o w a b i l i t y o f C o s t s – T h e d i s t r i c t sh a l l en su r e t h a t a l l o wab i l i t y o f a l l

c o s t s c h a r g e d t o e a c h f e d e r a l a w a r d i s a c c u r a t e l y d e t e r m i n e d a n d

d o c u me n t e d .

T i m e a n d E f f o r t R e p o r t i n g b y E mp l o y ee s

A l l d i s t r i c t e m p l o y e e s p a i d w i t h f e d e r a l f u n d s sh a l l d o c u me n t t h e t i me t h e y

e x p e n d i n w o r k p e r f o r m e d i n s u p p o r t o f e a c h f e d e r a l p r o g r a m , i n a c co r d an ce w i t h

l a w . T i m e a n d e f f o r t r e p o r t i n g r e q u i r e m e n t s d o n o t ap p l y t o co n t r a c t e d

i n d i v i d u a l s .

R e c o r d k e e p i n g

T h e d i s t r i c t s h a l l d ev e l o p a n d ma i n t a i n a r e co r d s ma n a g e me n t p l a n a n d

r e l a t ed b o a r d p o l i cy , ad mi n i s t r a t i v e r eg u l a t i o n s , an d / o r p r o cedu r e s f o r t h e

r e t en t i o n , r e t r i e v a l , a n d d i s p o s i t i o n o f p r i n t an d e l e c t r o n i c r e c o r d s , i n c l u d i n g

e ma i l s .

D F A C F e d e ra l F i s c a l C o m p l i a n ce D F A C - 3

T h e d i s t r i c t s h a l l e n s u r e t h e p r o p e r m a i n t e n an c e o f f e d e r a l f i s c a l r e c o r d s

d o c u me n t i n g :

A m o u n t o f f e d e r a l f u n d s ,

H o w f u n d s a r e u s e d ,

T o t a l c o s t o f e a c h p r o j e c t ,

S h a r e o f t o t a l co s t o f e a ch p r o j e c t p r o v i d e d f r o m o t h e r s o u r c e s ,

O t h e r r e c o r d s t o f a c i l i t a t e a n e f f e c t i v e a u d i t ,

Ot h e r r ec o r d s t o sh o w co mp l i an c e w i t h f ed e r a l p r o g r a m r e q u i r e me n t s ,

a n d

S i g n i f i c a n t p r o j e c t e x p e r i e n c e s a n d r e s u l t s .

A l l r e c o r d s m u s t b e r e t r i ev a b l e a n d a v a i l a b l e f o r p r o g r a m m a t i c o r f i n a n c i a l au d i t .

T h e d i s t r i c t s h a l l p r o v i d e t h e f e d e r a l a w a r d i n g a g e n c y , I n s p e c t o r s G e n e r a l ,

t h e C o mp t r o l l e r Gen e r a l o f t h e Un i t e d S t a t e s , a n d t h e p a s s - t h r o u g h e n t i t y , o r an y

o f t h e i r au t h o r i z e d r e p r e s en t a t i v e s , t h e r i g h t o f a c ce s s t o an y d o cu men t s , p ap e r s ,

o r o t h e r d i s t r i c t r e c o r d s w h i c h a r e p e r t i n e n t t o t h e f e d e r a l aw a r d . T h e d i s t r i c t

s h a l l a l s o p e r m i t t i me l y a n d r e a s o n ab l e a c c e s s t o t h e d i s t r i c t ’ s p e r s o n n e l f o r

i n t e r v i e w a n d d i s c u s s i o n r e l a t e d t o s u ch d o c u me n t s .

R e c o r d s s h a l l b e r e t a i n ed f o r a m i n i m u m o f t h r e e ( 3 ) y ea r s f r o m t h e d a t e o n

w h i c h t h e f i n a l F i n a n c i a l S t a t u s R e p o r t i s s u b m i t t e d , o r a s o t h e r wi s e s pec i f i ed i n

f e d e r a l l a w o r i n t h e r e q u i r e m e n t s o f t h e f e d e r a l aw a r d , u n l e s s a w r i t t en ex t en s i o n

i s p r o v i d e d b y t h e aw a r d i n g a g e n c y , c o g n i z a n t a g e n c y f o r au d i t , o v e r s i g h t ag e n c y

f o r a u d i t , o r c o g n i z a n t a g e n c y f o r i n d i r e c t co s t s . I f an y l i t i g a t i o n , c l a i m o r a u d i t

i s s t a r t e d b e f o r e t h e e x p i r a t i o n o f t h e s t a n d a r d r e c o r d r e t e n t i o n p e r i o d , t h e r e c o r d s

s h a l l b e r e t a i n ed u n t i l a l l l i t i g a t i o n , c l a i ms o r au d i t s h a v e b e en r e so l v e d an d f i n a l

a c t i o n h a s b e e n t a k e n .

D F A C F e d e ra l F i s c a l C o m p l i a n ce D F A C - 4

T h e d i s t r i c t s h a l l e n s u r e t h a t a l l p e r s o n a l l y i d en t i f i ab l e d a t a p r o t e c t e d b y

s t a t u t e o r r e g u l a t i o n i s h a n d l e d i n a c c o r d a n c e w i t h t h e r e q u i r e m e n t s o f ap p l i c a b l e

l a w , r e g u l a t i o n s , b o a r d p o l i c y , a d mi n i s t r a t i v e r e g u l a t i o n s , a n d p r o c e d u r e s .

S u b r e c i p i e n t M o n i t o r i n g

I f t h e d i s t r i c t a w a r d s s u b g r a n t s , t h e d i s t r i c t s h a l l e s t a b l i s h p r o c e d u r e s t o :

A s s es s t h e r i s k o f n o n c o m p l i a n c e .

M o n i t o r g r a n t s u b r e c i p i en t s t o en su r e c o mp l i a n c e w i t h f e d e r a l , s t a t e , an d

l o c a l l a w s a n d b o a r d p o l i c y , r e g u l a t i o n s , a n d p r o c e d u r e s .

E n s u r e t h e d i s t r i c t ’ s r e c o r d s a r e a d j u s t e d t o c u r e r e co r d k e e p i n g i s s u e s

d i s c o v e r e d t h r o u g h t h e su b r e c i p i en t ’ s au d i t s , o n - s i t e r e v i e w s , o r o t h e r

m o n i t o r i n g .

C o mp l i a n c e V i o l a t i o n s

E mp l o y e e s a n d c o n t r a c t o r s i n v o l v e d i n f e d e r a l l y f u n d e d p r o g r a m s an d

s u b r e c i p i e n t s s h a l l b e ma d e a w a r e t h a t f a i l u r e t o c o m p l y w i t h f e d e r a l l a w ,

r e g u l a t i o n s , o r t e r m s a n d c o n d i t i o n s o f a f ed e r a l a wa r d may r e su l t i n t h e

f e d e r a l a w a r d i n g a g e n c y o r p a s s - t h r o u g h e n t i t y i m p o s i n g a d d i t i o n a l c o n d i t i o n s o r

t e r m i n a t i n g t h e a w a r d i n w h o l e o r i n p a r t .

A p p r o v e d : A u g u s t 7 , 2 0 1 7

 

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D J E F Re q u i s i t i o n s D J E F

T h e p u r c h a s i n g a g e n t s h a l l d ev e l o p a r e q u i s i t i o n f o r m t o b e u s e d b y s t a f f

m e m b e r s r e q u e s t i n g t h a t c e r t a i n g o o d s b e p u r c h a s e d f o r t h e d i s t r i c t .

A l l r e q u i s i t i o n s sh a l l b e s u b mi t t e d t o t h e p u r c h a s i n g a g e n t b y t h e

d e s i g n a t e d d e a d l i n e . A f t e r a p u r c h a s e o r d e r h a s b e e n i s s u e d , t h e n u mb er o f t h e

p u r c h a s e o r d e r s h a l l b e r e c o r d e d o n t h e r eq u i s i t i o n , an d t h e n u m b e r o f t h e

r e q u i s i t i o n s h a l l b e r e c o r d ed o n t h e p u r c h a s e o r d e r . A f t e r p r o c e s s i n g , t h e o r i g i n a l

c o p y o f t h e r e q u i s i t i o n s h a l l b e f i l e d i n t h e o f f i c e o f t h e p u rc h a s i n g a g e n t i n

n u mer i c a l s eq u en ce .

S c h o o l l e t t e r h e a d s h a l l n o t b e u s e d i n o r d e r i n g s u p p l i e s a n d e q u i p me n t f o r

t h e p e r so n a l u s e o r p u r c h as e b y e mp l o y e e s .

A p p r o v e d : A u g u s t 2 2 , 2 0 1 6

 

 

D P Co l l e c t i o n P r o c e d u re s ( S e e E E a n d J S ) DP

U n p a i d F e e s a n d N e g a t i v e A c c o u n t B a l a n c e s

U n p a i d o r o v e r d u e a c c o u n t s d i s r u p t a c c o u n t i n g p r a c t i c e s w i t h i n t h e d i s t r i c t .

A l l p e r s o n s w h o o w e o v e r d u e f e e s o r h a v e n e g a t i v e a c c o u n t b a l a n c e s w i t h t h e d i s t r i c t

s h a l l b e n o t i f i e d o f t h e d e l i n q u e n c y u p t o t h r e e t i me s b y t h e s u p e r i n t e n d e n t o r

s u p e r i n t e n d e n t ’ s d e s i g n e e v i a l e t t e r s e n t b y U . S . F i r s t C l a s s M a i l , h a n d d e l i v e r y ,

a n d / o r e l e c t r o n i c c o m mu n i c a t i o n p r o v i d i n g t h a t t h e i n d i v i d u a l o w e s t h e d i s t r i c t f e e s

o r t h a t a s p e c i f i e d a c c o u n t h a s i n s u f f i c i e n t f u n d s o r a n e g a t i v e b a l a n c e a n d t h e r e a s o n

f o r t h e f e e s o r a c c o u n t w i t h d r a w a l s .

I f a f t e r t h e s e c o n d n o t i c e w a s ma i l e d , t h e d e b t i s n o t p a i d i n f u l l o r

a r r a n g e me n t s h a v e n o t b e e n ma d e w i t h t h e s u p e r i n t e n d e n t o r s u p e r i n t e n d e n t ’ s

d e s i g n e e t o p a y i t , a t h i r d a n d f i n a l n o t i c e s h a l l b e s e n t t o t h e d e b t o r b y ma i l .

P o s t a g e a n d s t a t i o n a r y c o s t s ma y b e a d d e d t o t h e o r i g i n a l b i l l .

I f f u l l p a y me n t i s n o t r e c e i v e d b y t h e a p p o i n t e d d e s i g n e e a f t e r ma i l i n g o f t h e

f i n a l n o t i c e , a u t h o r i z a t i o n f o r t h e e n f o r c e me n t o f c o l l e c t i o n ma y b e o b t a i n e d t h r o u g h

t h e l o c a l s ma l l c l a i m s c o u r t i n c o mp l i a n c e w i t h K a n s a s s t a t u t e s o r t h e s u p e r i n t e n d e n t

o r s u p e r i n t e n d e n t ’ s d e s i g n e e m a y t u r n t h e ma t t e r o v e r t o l e g a l c o u n s e l t o c o m me n c e

d e b t c o l l e c t i o n p r o c e e d i n g s o n b e h a l f o f t h e d i s t r i c t .

I n s u f f i c i e n t F u n d s C h e c k s

T h e s u p e r i n t e n d e n t o r t h e s u p e r i n t e n d e n t ’ s d e s i g n e e i s a u t h o r i z e d t o r e q u e s t

c h a r g e s t o b e f i l e d a g a i n s t a p e r s o n o r p e r s o n s g i v i n g w o r t h l e s s o r i n s u f f i c i e n t f u n d

c h e c k s t o t h e s c h o o l d i s t r i c t . I n a d d i t i o n , t h e b o a r d a d o p t s t h e

f o l l o w i n g p r o c e d u r e s f o r d e a l i n g w i t h r e t u r n e d c h e c k s i n t h e s c h o o l s e t t i n g .

R e t u r n e d c h e c k s a r e t u r n e d o v e r t o a c o l l e c t i o n a g e n c y . T h e c o l l e c t i o n a g e n c y w i l l

a s s e s s a $ 3 0 f e e . T h e d i s t r i c t ma y e l e c t t o n o t a c c e p t a n y f u t u r e c h e c k s f r o m s u c h

p e r s o n .

A p p r o v e d : M a r c h 1 3 , 2 0 1 7