SECTION D: FISCAL MANAGEMENT

DA
DAA*

DB
DBA*
DBB*
DBC*
DBD
DBE*
DBF*
DBG*
DBH
DBHA*
DBI*
DBJ*
DBK

DC*

DD

DE
DEA*
DEB*
DEC*

DF*
DFA
DFA-E
DFAA*
DFB*
DFC*
DFD*
DFE*
DFEA*
DFF*
DFG*

DG*
DGA*
DGB*
DGC
DGD
DH

DI
DIA*
DIB

DIC*

DID
DIE

DJ
DJA*
DJB
DJC
DJD*
DJE*
DJF
DJF-R
DJG*
DJGA*
DJH
DJH-R

DK

DL*
DLA*
DLB
DLB-R
DLC
DLC-R
DLF

DM
DMA
DMC

DN
 
Fiscal Management Goals
        Fiscal Management Priority Objectives

Annual Budget and Appropriations Measure
        Budgeting System
        Fiscal Year
        Budget Deadlines and Schedules
        Budget Planning
        Determination of Budget Priorities
        Dissemination of Budget Recommendations
        Budget Hearings and Reviews
        Budget Adoption Procedures
                Budget Referenda
        Budget Appeals Procedures
        Budget Implementation
        Budget Modification Authority

Taxing and Borrowing Authority/Limitations

Funding Proposals and Applications

Revenues from Tax Sources
        Revenues from Local Tax Sources
        Revenues from State Tax Sources
        Revenues from Federal Tax Sources

Revenues from Nontax Sources
        Revenues from Investments
        Certification of Reading, Understanding and Acceptance
                Use of Surplus Funds
        Revenues from School-Owned Real Estate
        Grants from Private Sources
        Rental and Service Charges
        Gate Receipts and Admissions
                  Free Admissions
         Royalties
         Income from School Shop Sales and Services

Depository of Funds
         Authorized Signatures
         Check-Writing Services
         Electronic Signatures
         Voided Checks
Bonded Employees and Officers

Fiscal Accounting and Reporting
          Accounting System
          Types of Funds

          Financial Reports and Statements

Inventories (Fixed Assets)
Audits

Purchasing
           Purchasing Authority
           Petty Cash Accounts
           Bidding Requirements
           Local Purchasing
           Cooperative Purchasing
           Purchasing Procedures
           Purchasing Procedures
           Vendor Relations
                    Sales Calls and Demonstrations
           Debit/Purchase Cards/Credit Cards
           Debit/Purchasing Cards/Credit Cards

Payment Procedures

Payroll Procedures
           Payday Schedules
           Salary Deductions
           Salary Deductions
           Expense Reimbursements
           Expense Reimbursements
Fiscal Management (Returned Check Policy)

Meeting Expenses
Cellular Telephone Allowance
Cash In School Buildings

School Properties Disposal Procedure
 

*These topics are not currently covered by Board policy.

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FISCAL MANAGEMENT GOALS

The quantity and quality of learning programs are related to the funding provided and the effective, efficient management of those funds.  It follows that the District’s purposes can best be achieved through prudent fiscal management.

Due to resource limitations, there is sometimes a temptation to operate so that fiscal concerns overshadow the educational program.  Recognizing this, it is essential that the Board take specific action to make certain that education remains central and that fiscal management contributes to the educational program.  This concept is incorporated into Board operations and into all aspects of District management and operation.

As trustees of the community’s investment in the facilities, materials and operational funds, the Board has a fiduciary responsibility to ensure that the investment is protected and used wisely.  Competent personnel and efficient procedures are essential for sound management of fiscal affairs.  The Board expects that the Superintendent and the Treasurer keep it informed through reports, both oral and written, of the fiscal management of the District.

With the assistance of the Treasurer and other designated personnel, the Superintendent is expected to develop an efficient and effective procedure for fiscal accounting, purchasing and the protection of plant, grounds, materials and equipment through prudent and economical operation, maintenance and insurance.

The Board seeks to achieve the following goals:

    1.    to engage in thorough advance planning, with staff and community involvement,
           in order to develop budgets and to guide expenditures to achieve the greatest
           educational returns for the dollars expended;

    2.    to establish levels of funding which provide high quality education for the
           District’s students;

    3.    to use the best available techniques for budget development and management;

    4.    to provide timely and appropriate information to all staff with fiscal management
           responsibilities and

    5.    to establish effective procedures for accounting, reporting, business,
           purchasing and delivery, payroll, payment of vendors and contractors and all
           other areas of fiscal management.

[Adoption date:  October 21, 2004]

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ANNUAL BUDGET AND APPROPRIATIONS MEASURE/
BUDGET MODIFICATION AUTHORITY

Budget
The purpose of the annual budget is to identify adequate financial resources for the education program and to provide a basis for accountability in fiscal management.  The District budget is also the legal basis for the establishment of tax rates.

Public school budgeting is regulated and controlled by Ohio law and requirements of the Board.  A budget is required for every fund that a district uses in its yearly operation.

The Treasurer, Superintendent and their staffs are responsible for the preparation of the annual budget and presentation of the budget to the Board for adoption.

Appropriations
As permitted by law, at the start of the fiscal year, the Board may pass a temporary appropriations measure to provide for meeting the ordinary expenses of the District until such time as the Board approves the annual appropriations resolution for the year, which is not later than October 1.  If by October 1 the county budget commission has not certified all amended certificates of estimated resources to the Board (or submitted a certification that no amended certificates are necessary), the Board can delay action on the annual appropriation measure until such time as the certificates are received.

The Treasurer files both the temporary and final appropriations measures at the proper times with the office of the County Auditor.

The Superintendent/designee notifies each school administrator and/or department head of the allocations approved for expenditure.

Budget Modification
Appropriation modification between the legal level of control reflected in the Board-approved appropriation resolutions within each major fund and any transfers and/or advances permitted by law from major fund to major fund require Board approval.

Transfers Among Categories
During the final quarter of the fiscal year, appropriations categories are examined, and the year-end status of each is estimated.  Before the close of the fiscal year, the Board authorizes the Treasurer to transfer monies from those categories in which a surplus is anticipated into those in which a deficit is anticipated as permitted by State or Federal statutes.

Transfers among funds as permitted by statutes require Board action and may require approval from the Court of Common Pleas and the Tax Commissioner.

It is the responsibility of the Superintendent and the Treasurer to examine the appropriations categories and make the necessary recommendations to the Board.

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File:  DB/DBK

LEGAL REFS.:     ORC    9.34
                                             3311.40
                                             3313.18
                                             5705.14; 5705.15; 5705.16; 5705.28; 5705.29; 5705.35-5705.412

[Adoption date:  October 21, 2004]

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File:  DBD

BUDGET PLANNING

Budget planning is an integral part of program planning so that the annual operating budget may effectively express and implement all programs and activities of the District.  Budget planning is a year-round process involving broad participation by administrators, teachers and other personnel throughout the District.

The Superintendent and Treasurer are responsible for preparing financial forecasts for at least four years beyond the current fiscal year.

The budget reflects the District’s goals, objectives and programs.  Any changes or alterations in programs are approved by vote of the Board.

If required by the County Auditor, the tax budget is prepared and adopted by January 15 of each year and covers the period from July 1 to June 30 of the succeeding year.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    5705.01; 5705.28-5705.32; 5705.35; 5705.36; 5705.37; 5705.39; 5705.391

CROSS REFS.:    AE, School District Goals and Objectives
                                BCF, Advisory Committees to the Board

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File:  DBH

BUDGET ADOPTION PROCEDURES

If, as a result of the public hearing, it should be determined that certain changes in the tax budget are necessary, these changes will be made before the tax budget is adopted.  The adoption of the tax budget by the Board takes place on or before January 15 and is by roll-call vote.

Following the public hearing and approval of the budget by the Board, the budget is submitted to the county budget commission for review and approval.

It is the responsibility of the Superintendent, members of his/her staff and the Treasurer, if necessary, to attend the hearing of the county budget commission to review the budget and answer any pertinent questions.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    5705.28; 5705.30

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FUNDING PROPOSALS AND APPLICATIONS

The Board considers whether to apply for any state or federal grants for which it is eligible.  The Superintendent/designee evaluates federally funded programs and state grants, including their possible benefits to the students in the District, and apprises the Board of the worth of each and makes recommendations accordingly.

The District participates to its limit of eligibility in the use of funds provided by the state for the educational benefit of its students.

[Adoption date:  October 21, 2004]

LEGAL REF.:    ORC    3313.20

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REVENUES FROM TAX SOURCES

In an attempt to provide sufficient financial resources, the Board:

    1.    requests that voters approve adequate local funds for the operation of the
           District and determines the amount of the individual levies at the time of the
           initial request, or at the time of a request for renewal or replacement, to yield
           sufficient revenue for the operating expenses of the District;

    2.    accepts available state funds to which the District is entitled by law or through
            regulations of the State Board of Education and

    3.    accepts federal funds which are available, provided that there is a specific need
           for them and that the required matching funds are available.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    Ohio Const. Art. XII, Section 2
                               ORC    3301.07
                                            3311.21
                                            3313.02-3313.91
                                            3317.01-3317.11
                                            3323.09
                                            Chapters 5701; 5705; 5727
                                            5747.01
                                            5748.01-5748.06

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File:  DFA

REVENUES FROM INVESTMENTS

Scope

The Board directs that the investing authority of the District resides with its Treasurer.  This policy is designed to cover all monies under the control of the Board.

Objectives and Guidelines

The following investment objectives are applied in the management of the District’s funds:

       1.     Liquidity:  The investment portfolio remains sufficiently liquid to enable the Treasurer to meet reasonably anticipated operating requirements.

       2.     Safety:  Investments are undertaken in a manner consistent with State law, which seeks to ensure the preservation of public funds.

       3.     Income:  The Treasurer strives to achieve a fair and safe rate of return on the investment portfolio over the course of budgetary and economic
               cycles, taking into account State law, safety considerations and cash flow requirements.

       4.     Diversification:  The investment portfolio should be diversified in order to avoid incurring potential losses regarding individual securities that may not
               be held to maturity, whether by erosion of market value or change in market conditions.

       5.     Prudence:  Investments are made with judgment and care – under circumstances then prevailing – which persons of prudence, discretion and
               intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital
               as well as the probable income to be derived.

       6.     Bank Accounts:  Relationships with banks are managed in order to secure adequate services while minimizing costs.  Deposits should be
               concentrated in single accounts except where audit control considerations dictate otherwise.

Authorized Financial Institutions and Dealers

U.S. Treasury and agency securities purchased outright are made only through a member of the National Association of Securities Dealers, through a bank, savings bank or savings and loan association regulated by the Superintendent of Financial Institutions or through an institution regulated by the Comptroller of the Currency, Federal Deposit Insurance Corporation or board of governors of the Federal Reserve System.

       1.     Repurchase agreements are transacted through banks and/or eligible dealers consistent with State law.

       2.     Certificates of deposit are transacted through commercial banks or savings and loans with FDIC coverage, and qualify as eligible financial
               institutions under State law.

Maturity

To the extent possible, the Treasurer attempts to match the District’s investments with anticipated cash flow requirements.  Unless matched to a specific cash flow requirement, the Treasurer will not directly invest in securities maturing more than five years from the date of purchase.

Derivatives

Investments in derivatives are strictly prohibited.  A derivative means a financial instrument or contract or obligation whose value or return is based upon or linked to another asset or index, or both, separate from the financial instrument, contract or obligation itself.  Additionally, any security, obligation, trust account or instrument that is created from an obligation of a federal agency or instrumentality or is created from both is considered a derivative instrument.

Allowable Investments

The Treasurer may invest in any instrument or security authorized in State law as amended. 

A copy of the appropriate section of the Ohio Revised Code is kept with this policy.

Collateral

All deposits are collateralized pursuant to State law.

Reporting

The Treasurer reports and maintains records of all investments and deposits.

All brokers, dealers and financial institutions initiating transactions with the investment authority by giving advice or executing transactions initiated by the investment authority must acknowledge their agreement to abide by the investment policy’s content.

Internal Controls

The investing authority establishes a system of internal controls, which are documented in writing.  The internal controls are reviewed periodically by an independent auditor.  The controls are designed to prevent loss of public funds due to fraud, employee error and imprudent actions by employees and officers of the District.

[Adoption date:  October 21, 2004]

[Revision date: October 16, 2014 ]

LEGAL REFS.:  Intergovernmental Cooperation Act

                            ORC  135.01 through 135.21

                                       3313.51               

 

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File:  DFA-E

CERTIFICATION OF READING, UNDERSTANDING AND ACCEPTANCE

The undersigned,______________________________________, hereby certifies that it has read, understands and will accept and abide by this Investment Policy and the relevant provisions of the Ohio Revised Code in its dealings with the District, that binding arbitration provisions are not permitted and any nonbinding arbitration provisions must be expressly approved by the Board, and that the officer executing this certification is authorized to do so on behalf of the undersigned.

                                                    _________________________________________

                                            By:  __________________________________________

                                           Title: __________________________________________

                                                                                  Date:______________, 20____

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File:  DGC

ELECTRONIC SIGNATURES

The Board approves the CFO/Treasurer’s use of mechanical and/or electronic signatures including but not limited to signature plates and facsimile signatures for the purposes of both district issued warrants, purchase orders and/or certifications.

Uses of a signature stamp for the CFO/Treasurer for district issued warrants, purchase order and/or certifications is prohibited under this policy.

[Adoption Date:    March 17, 2005]

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File: DGD

VOIDED CHECKS

The Board recognizes that carrying outstanding vendor and/or payroll checks in the district’s financial systems for an extended period of time creates an undue burden on financial reporting. In an effort to improve the efficiency and effectiveness of the district’s fiscal operations, the district shall establish the following procedures for the handling of outdated outstanding checks:

•    Checks older than 12 months will be considered for voiding
•    All checks shall be clearly marked “Void after 90 days”, thus stop payment
      procedures and incurring the corresponding bank fees fee is unnecessary
•    Checks will be voided in the accounting system and receipted into the fund from
     which the expense was incurred
•    A detailed list of all checks voided in this manner will be maintained
•    Presentation to the district of any check voided under this policy shall be
      researched through the detailed records of voided checks.  If the check is deemed
      to by appropriate, re-issuance by the fiscal office staff will be performed and
      recorded in the district’s financial systems.

[Adoption Date:    March 17, 2005]

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File:  DH

BONDED EMPLOYEES AND OFFICERS

At the time of appointment or re-appointment of the Treasurer, the Board authorizes the Treasurer to execute a bond in an amount determined and approved by the Board.  The bond must be deposited with the Board President and a copy certified by him/her must be filed with the County Auditor.  The premium is paid by the Board.

The Superintendent, Board President and employees who handle school funds are included, at Board expense, in a position schedule bond.  Position schedule bonds pertain to a specific position, not to an individual.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    3.06
                                           131.18
                                            3313.25; 3313.83
                                            3319.05
                                            5705.412

CROSS REF.:    DM, Cash in School Buildings

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FISCAL ACCOUNTING AND REPORTING

The District’s accounting system is in conformance with the Uniform School Accounting System as prescribed by the Auditor of State for the use of school districts.  The Treasurer is responsible for receiving and properly accounting for all funds of the District.

The financial records must be adequate to:

    1.    guide the making or deferring of purchases, the expansion or curtailing of
           programs and the controlling of expenses;

    2.    ensure that current data are immediately available and in such form that routine
           summaries can be readily made;

    3.    serve as a guide to budget estimates for future years and to hold expenditures
            to the amounts appropriated and

    4.    show that those in charge have handled funds within limitations established by
            law and in accordance with Board policy.

The Board receives monthly financial statements from the Treasurer which show receipts, disbursements, appropriations, encumbrances, balances, assets and liabilities.  The Treasurer makes all other financial reports required by law or by State agencies and submits them to the proper authorities.

The Treasurer provides the Board with any other financial management reports that the Board determines necessary.

Financial records are permanent.  The supporting documents may be destroyed only in compliance with the provisions of Ohio law and in compliance with specifications of the District’s records commission, the Auditor of State and the Ohio Historical Society.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    117.101; 117.38; 117.43
                                            3301.07
                                            3313.29; 3313.32; 3313.94
                                            3315.04; 3315.13
                                            Chapter 1347
                                            Chapter 5705

CROSS REF.:    EHA, Data and Records Retention

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File:  DIB

TYPES OF FUNDS

Textbook and Instructional Materials Fund

The Board maintains a Textbook and Instructional Materials Fund.  The fund is accounted for within the District’s General Fund and Permanent Improvement Fund, using a reasonable accounting method implemented under the Auditor of State’s guidelines as they are currently enacted.  The requirement may be less than 3% for a particular fiscal year.

This fund is used for textbooks, instructional software, materials, supplies and equipment.  Any money in the fund that is not used in a fiscal year is brought forward to the next fiscal year.  The amount brought forward is not intended to meet the set-aside requirement for the current fiscal year.

The percentage of revenues on deposit, as well as the definition of what constitutes textbooks and instructional materials, is subject to applicable rules to be jointly adopted by the State Auditor and the Superintendent of Public Instruction.

The fund may be used for other purposes if both of the following steps occur during a fiscal year. 

    1.    All of the following individuals must certify, in writing, that the District has
           sufficient textbooks, instructional software, materials, supplies and equipment to
           ensure a thorough and efficient education within the District.

            A.    the Superintendent

            B.    a person designated by vote of the business advisory council (in districts
                    where required)

           C.    the president of the teacher's union (or designee), if applicable

    2.    The entire Board must unanimously adopt a resolution stating that the District
            has sufficient textbooks and instructional software, materials, supplies and
            equipment to ensure a thorough and efficient education within the District.

Capital and Maintenance Fund

The Capital and Maintenance Fund consists of 3% of all revenues received that would otherwise have been deposited in the General Fund, except that money received from a permanent improvement levy may be used to meet this requirement.  Money in this fund may only be used as provided by Ohio law.  The fund is implemented under the Auditor of State’s guidelines as they are currently enacted; therefore, the requirement may be less for a particular fiscal year.

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File:  DIB

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC 3315.17; 3315.18

CROSS REFS.:    BHD, Board Member Compensation and Expenses
                                DBD, Budget Planning
                                HA, Negotiations
                                IGDJ, Interscholastic Athletics
                                IIAA, Textbook Selection and Adoption

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File:  DID

INVENTORIES
(Fixed Assets)

In order to comply with generally accepted accounting principals (GAAP) required by the State Auditor’s office and to better maintain records of current inventory, the Board does establish the following policy:

The District shall maintain a fixed asset accounting system. Fixed assets are defined as those tangible assets of the District with a useful life in excess of one year and initial cost equal to or exceeding $500.  The administration may define “controlled” assets that, although they do not meet all fixed assets criteria, are to be recorded on the fixed asset system to maintain control.  Such “controlled” assets shall not be included in fixed asset amounts used in the preparation of financial statements but are collected for purposes of determining insurance value.

The fixed asset system shall maintain sufficient information to permit the following:

    1.    the preparation of year-end financial statements in accordance with GAAP;
    2.    adequate insurance coverage and
    3.    control and accountability.

The Board designates the business manager as the fixed assets manager who is responsible for the development and maintenance of the fixed asset accounting system.  The business manager, in cooperation with the Treasurer and Superintendent, shall develop procedures to insure compliance with this policy.  To insure control over entity property, the building administrator or his/her designee or District supervisor shall be assigned fixed asset responsibilities and be designated to work with the business manager, Treasurer and Superintendent.

Fixed assets shall be classified as follows:

Asset Class                          Useful Lives (Yrs.)       Examples
Land and Improvements             10-25                    Land, grading, drainage
Buildings and Improvements      20-50                    School structures, heating, plumbing
Furniture, Fixtures, Equipment    5-20                     Desks, chairs, shelves, lathes,
                                                                                     mowers, computers
Buses and Other Vehicles           1-15                     School buses, trucks, vans
Construction (in progress)    N/A   

Assets in the same room with individual values less than $500 will be grouped together.  The group of fixed assets will use one tag number.  The individual items in the group will not have physical tags attached, or if they do, they will all have the same tag number.  The individual items in the group will not have physical tags attached, or if they do, they will all have the same tag number.  Group items will not be reflected in the GAAP basis statements.

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Fixed assets shall be recorded at historical cost, or if that amount is not determinable, at estimated historical cost.  The method(s) to be used to estimate historical cost shall be estimated by an accredited appraisal company.  Fixed assets shall be recorded at replacement cost for insurance purposes.  Current market prices will set the replacement cost.

Leased fixed assets and jointly owned fixed assets shall be identified and recorded on the fixed asset system.

Donated fixed assets shall be valued at their estimated fair market value on the date received.  Donor shall establish estimated value.

The purpose of fixed assets, the transfer of fixed assets between buildings or departments, and the disposal of fixed assets shall be initiated by the Superintendent or his/her designee and require notifying the business manager of such.  Disposals of assets shall be performed in accordance with Board policy.

Unless otherwise noted, the following information shall be maintained for all fixed assets:

    1.    description and I.D. or tag number
    2.    asset classification (land, building, equipment, etc.)
    3.    building using/controlling the asset and room number or location
    4.    purchase price or historical cost and date acquired (estimate or actual)
    5.    estimated useful life and salvage value
    6.    replacement cost (market value new)
    7.    accumulated depreciation
    8.    source of funds and function

Depreciation shall be recorded using the straight-line method.  Buildings and improvements are charged a full year of depreciation in the year of acquisition or the year the asset is placed into service.  Depreciation for furniture, fixtures and equipment, vehicles, and land improvements will begin in the month of acquisition

[Adoption date:  October 21, 2004]

LEGAL REF.:    ORC    117.38

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File:  DIE

AUDITS

In accordance with state statutes, all District financial records are subject to audit by the Bureau of Inspection and Supervision of Public Offices of the State Auditor’s office.  The Board has the right to request an independent audit with the approval of the State Auditor’s office.

A copy of the Auditor’s report is placed on file in the State Auditor’s office; another copy is submitted to the Board.  The Board makes the audit report available for public inspection.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    117.10; 117.11; 117.12; 117.26; 117.27; 117.28
                                            3313.29

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File:  DJ

PURCHASING

The function of purchasing is to serve the educational program by providing the necessary supplies, equipment and services.  The Board’s authority for the purchase of materials, equipment, supplies and services is extended to the District administration through its adoption of the annual appropriations resolution.

The Board declares its intention to purchase competitively without prejudice and to seek maximum educational value for every dollar expended.  The purchase of items and services found on lists from the appropriations resolution requires no further Board approval, except in those instances in which, by law or Board policy, the purchases or services must be put to bid.

The Board authorizes "open" purchase orders to be issued for generic supplies for up to three months and up to the $5,000 limit.  Open purchase orders will not extend beyond the current fiscal year.

An open purchase order for a specific permitted purpose and in an amount not to exceed $5,000 or the line-item appropriation and fund, whichever is less, is authorized to the extent permitted by law.  The permitted purpose list may include payment for accountants, architects, attorneys, construction project managers, consultants, engineers, fuel oil, gasoline, food items and utilities.  The specific purpose purchase order may not extend beyond the current fiscal year.

The acquisition of equipment is centralized in the business office, which functions under the supervision of the Superintendent/designee through whose office all purchasing transactions are conducted.

The Board assigns the Superintendent/designee the responsibility for the quality and quantity of purchases made.  The primary guidelines governing this responsibility are to ensure that all purchases do not exceed appropriations and that they are consistent with the approved educational goals and programs of the District.

The Board authorizes the Superintendent/designee to approve charge orders in the amounts not to exceed $5,000 for additional work not contemplated in the original contract of an approved project.

[Adoption date:  October 21, 2004]
LEGAL REFS.:    ORC    3313.171; 3313.172; 3313.18; 3313.29; 3313.31; 3313.33; 3313.37;
                                           3313.46
                                           3319.04
                                           3327.08
                                           5705.38; 5705.40; 5705.41; 5705.412
                                           Ohio Const. VIII, Section 2e

CROSS REFS.:    DJC, Bidding Requirements
                                DJF, Purchasing Procedures
                                DK, Payment Procedures

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File:  DJB

PETTY CASH ACCOUNTS

The Board directs the Treasurer to create petty cash accounts allowing certain administrators to make purchases within the District.  The Treasurer designates who can use the accounts, the amount of money that may be placed in the accounts as well as the procedures and requirements for replenishing the accounts. 

Petty cash access is limited to only those individuals who have a job-related need to use this payment method.  Any person using petty cash must keep a written log which is to be turned in each day.

Annually, the Treasurer establishes the amount of money to be placed in the accounts.  The Treasurer’s approval is needed to replenish the accounts.  No purchases over $15 may be made from the accounts.

Any administrator who ignores procedure and allows anyone else access to petty cash, or who does not take prudent measures to ensure that proper security is maintained, may be held personally liable for losses.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    9.38
                                            3313.291

CROSS REF.:    DM, Cash in School Buildings

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File:  DJC

BIDDING REQUIREMENTS

Contracts for construction or demolition of buildings or for any improvements or repairs which exceed $25,000 are let only after bids are solicited and received in compliance with law.  However, if the Board enters into a shared savings contract for energy conservation measures, competitive bidding is not required.  The Board may also enter into an installment payment contract for the purchase and installation of energy conservation measures and competitive bidding does not need to be utilized if two-thirds of the entire Board adopts a resolution stating that competitive bidding does not apply to the project.

If feasible, all purchases over $5,000 but under $25,000 will be based on price quotations submitted by at least three vendors.  These quotations are treated confidentially until the deadline for filing is past; thereafter, they are public information.

The director of school services/business affairs assembles the proper specifications and makes the necessary arrangements for public bidding on items costing over $25,000.  The Treasurer receives the bids and records them.  The director of school services/business affairs makes his/her recommendations to the Superintendent who in turn makes a recommendation to the Board; each competitively bid contract is awarded to the lowest responsive and responsible bidder in accordance with the Ohio Revised Code.  Upon approval of the Board, he/she processes purchase orders to those bidders awarded contracts and notifies the other bidders of the results of the bidding.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    153.50 through 153.56
                                            3313.372; 33313.373; 3313.46
                                            3319.04
                                            3327.08

CROSS REFS.:    DJ, Purchasing
                                DJF, Purchasing Procedures
                                ECF, Energy Conservation
                                FA, Facilities Development Goals
                                FEF, Construction Contracts Bidding and Awards

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File:  DJF

PURCHASING PROCEDURES

 

Monies under the jurisdiction of the Board may not be expended except upon a warrant drawn against a specific appropriation and against a specific fund.  Therefore, no contract or purchase order for the expenditure of money will be made unless there is attached to it a certificate of the Treasurer certifying that the amount required to meet the contract or purchase order has been appropriated and is in the treasury, or is in the process of collection, and is free from previous encumbrance.
 
Any contract or purchase order issued without such a certificate attached is void, except as the law allows later issuance within 30 days of the certificate and except that, if the amount involved is less than $3,000, the Treasurer may authorize it to be paid without the ratification or affirmation of the Board.  Under certain conditions, the law also allows the Treasurer to issue blanket certification, subject to limitations of time and amount as set by law.
 
Purchasing procedures are designed to ensure the best possible price for the desired products and services.  Procedures for purchasing are developed to require that all purchases are made on properly approved purchase orders and that, for items not put up for bid, price quotations are solicited.
 
Special arrangements may be made for ordering perishable and emergency supplies.
 
[Adoption date:  October 21, 2004]
[Revision date:  September 16, 2010]
[Revision date:  January 17, 2013]
 
LEGAL REFS.: ORC 3313.46
                                     3327.08
                                     5705.41; 5705.412; 5705.44
 
CROSS REFS.: DJ, Purchasing
                             DJC, Bidding Requirements              
 

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File:  DJF-R

PURCHASING PROCEDURES

General

    1.    Only the person designated by the Board as Superintendent or Treasurer may
           commit the system for a purchase.

    2.    The materials, equipment, supplies and/or services to be purchased will be of
            the quality required to serve the function in a satisfactory manner, as
            determined by the originators and the Treasurer.

    3.    It is the responsibility of the originators to provide an adequate description as
           required by the Treasurer, so that the latter may be able to prepare the
           specifications and to procure most expeditiously and economically the desired
           commodity and/or service.  A source of supply should be included on purchase
           orders specialty for unusual items.

    4.    It is the responsibility of the purchasing agent to make alternate suggestions to
           the originator if, in the judgment of the Treasurer, the specification would restrict
           competition or otherwise preclude the most economical purchase of the
           required items.  In the case of disagreement, either party may refer the matter in
           accordance with established procedure.

    5.    When a low bidder proposes an alternate as "equal" to that specified, it is the
           responsibility of the purchasing agent to determine whether the proposed
           substitution is, in fact, an equal.  Such decision will be based on his/her
           evaluation and that of the originator.  In the case of disagreement between the
           originator and the Treasurer, either party may refer the matter in accordance
           with established procedure.

Purchasing Procedures

    1.    The following are designated as "originators," that is, they are authorized to
            submit purchase orders against stipulated segments of budgetary
            appropriations:  the Superintendent, directors, supervisors and building
            principals.  Each originator will be responsible for limiting his/her purchase
            orders to the amounts appropriated for his/her unit.
    2.    Only forms provided by the Treasurer will be used for purchasing.
    3.    The number of purchase orders will be kept to a minimum.  They will be
            submitted to conform with the purchasing schedule established by the
            Treasurer.
    4.    All purchase orders will be submitted to the Treasurer.
    5.    After a purchase order has been submitted, it will be numbered by the
           Treasurer's office.

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File:  DJF-R

Purchase Orders

    1.    Purchase orders will include the following essentials:

           A.    a specification which adequately describes to the supplier the
                   characteristics and the quality standards of the item required;

           B.    a firm, quoted, net delivered price, whenever possible.  Prices will be
                   shown per unit and extended;

          C.    clear delivery instructions, including place and time;

          D.    signature of purchasing agent and originator;

          E.    appropriate account code number and

          F.    the Treasurer's certificate of available revenue and appropriation.

    2.    Purchase orders will be typed and prepared in sets of five copies to be
           distributed by the Treasurer's office as follows:

           A.    original (white) to vendor;

           B.    copy two (yellow) and copy three (pink) to originator of P.O., to be returned
                   to the Treasurer's office after certification as to receipt of
                   merchandise/service in proper quantity and satisfactory condition. 
                   Following payment by the Treasurer's office, yellow copy is filed with
                   voucher, pink copy is returned to P.O. originator;

          C.    copy four (green) is filed in the Treasurer's office alphabetically by vendor
                  until yellow and pink copies are certified and returned.  Green copy then is
                  discarded and

          D.    copy five (gold) filed in the Treasurer's office numerically by purchase order
                  number.

    3.    Verbal confirmation orders subject to subsequent confirmation by a written
            purchase order may be issued only in cases where an emergency situation
            exists which can be handled only by this procedure:

             A.    whenever possible, a purchase order number should be given to the
                     supplier;

             B.    a confirming purchase order will be issued immediately thereafter.  This
                     will be marked "confirmation," indicating the purchase order number and

             C.    all verbal conformations must have prior approval of the Superintendent

(Approval date:  October 21, 2004)           

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File:  DJH

DEBIT/PURCHASING CARDS/CREDIT CARDS

 

The Board recognizes there are times when the District must make purchases with a commercial purchasing card.  For this reason, the District may enter into commercial purchasing card agreements approved by the Superintendent and Treasurer, in the name of the District, for use in making District purchases with a bank commercial purchasing card.  The Superintendent and Treasurer shall authorize all users of the commercial purchasing card.  The Treasurer notifies the bank of all user authorizations and, as appropriate, change or removal of user authorization.

The use of a commercial purchasing card continues to require a purchase order written prior to the use of the commercial purchasing card in all circumstances.  The District does not permit personal purchases on commercial purchasing cards.  Payment requests from cardholder employees require original invoices and/or receipts to be presented to the Treasurer’s office within three business days of the purchase, or in the case of purchases made during travel, within two days of the employee’s return.  The employee reimburses the District by check, United States currency or compensation deduction for any purchases that are not verified by the timely submission of receipts.  For any disallowed commercial purchasing card purchases not repaid by the employee, the District has a prior lien against and a right to withhold any and all funds payable or to become payable to that cardholder employee up to the amount of the disallowed charges and interest at the same rate as charged to the District.

In addition, an employee given authorization for commercial purchasing card use is held personally liable for the proper use and safekeeping of the commercial purchasing card.  All approved employees must immediately surrender the commercial purchasing card upon the request of the Superintendent and/or Treasurer.

The Treasurer develops administrative guidelines for the use of the District’s commercial purchasing card.

[Adoption date:  October 21, 2004]
[Revision date:  October 18, 2012]

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File:  DJH-R

 

DEBIT/PURCHASING CARDS/CREDIT CARDS
 
For the purpose of facilitating the business of the District and reducing processing expenses, the Board permits authorized individuals employed, elected or appointed to the following administrative positions or designated staff members to carry and utilize the District’s commercial purchasing cards.  In order for the Treasurer’s office to properly encumber funds, authorized individuals shall notify the Treasurer’s office regarding anticipated level of card expenses for the upcoming month.  The Treasurer’s office shall complete a monthly purchase order, payable to the bank issuing the District commercial purchasing card.  The amount of the purchase order should reflect the estimated expenditures the District anticipates making using the District commercial purchasing card.
 
Authorized personnel:  Board members, the Superintendent, the Treasurer, directors, principals and/or other administrative staff authorized by the Superintendent and/or Treasurer.  In addition to establishing authorized users, the Treasurer and Superintendent shall establish purchasing limits on each individual card.  The limits for each card will not necessarily be the same.  These limits may include transactions, daily, weekly and/or monthly expenditure limits based upon the reasonable needs of the District as pertaining to the role of the individual cardholders in the District as well as the need to maintain an adequate system of internal control over District resources.  These limits will be reviewed and changed on an as-needed basis.
 
A list of all authorized users and the established expenditure limits shall be maintained in the Treasurer’s office.
 
Commercial purchasing cards may be used for the following purposes:
1. The cardholder’s school business travel, meeting, lodging and meals for an out of District meeting or seminar, subject to the reimbursement limits established by Board policy.
2. District business travel, meeting, lodging and meals of District employees traveling with the administrator (provided a professional leave and travel expense form has been completed and approved prior to the meeting or conference when required) subject to the reimbursements limits set by Board policy.
3. The meals of individuals in attendance at breakfast, lunch, or dinner meetings of the Superintendent or Treasurer, when the purpose of the meeting is to discuss school business matters.  Gratuities are only permissible when card use is for group purchase when a tip is automatically added to bill.
4. Purchases from vendors that require a commercial purchasing card as form of payment.  The use of the District’s commercial purchasing card over the Internet must be safeguarded at all times.  All vendors must be pre-approved for use and must show sufficient proof of being a legitimate business entity.
5. All purchases over the Internet.  
6. Sales tax (if it is not possible to use a tax-exempt form).  Employees using commercial purchasing card should take along the appropriate tax exemption form so that tax is not charged.
7. All small routine District purchases, thus eliminating the widespread and costly use of individual purchase orders in amounts less than $100.
8. NOTE:  Employee use of a commercial purchasing card for travel expenses shall not be paid for per-diem allowance reimbursement (as stated in Board policy and administrative procedures) in excess of actual charges incurred.  However, all incurred travel expenses paid through a commercial purchasing card shall be subject to the per-diem limitations stated in Board policy and administrative procedures.
 
Within three business days of the use of a District commercial purchasing card, or in the case of purchases made during travel, within two days upon the employee’s return, authorized employees shall submit all original invoices and original commercial purchasing card charge receipts, including signature and account code to be charged, to the Treasurer’s office.  Commercial purchasing card statements will not suffice as invoices.  Commercial purchasing card statements will be mailed directly to the Treasurer’s office.  Any late fees and/or related finance charges assessed to the District due to an authorized user failing to submit invoices and commercial purchasing card receipts on a timely basis will be the responsibility of the cardholder employee.  Receipts for meals must include the names of all individuals for whom meals were provided, the purpose of the meeting and substance of the items discussed.
 
The use of the District’s commercial purchasing card for the following items are prohibited:
 
1. The purchase of personal goods or service for an administrator and administrator’s spouse, children or anyone employed or not employed by the District and attending a District business function.
2. Payment of any fines, penalties or personal liabilities incurred by the administrator or anyone else.
3. Alcoholic beverages or tobacco.
4. Fuel for use in a personal vehicle.
5. Entertainment expenses, including pay per view movie charges.
6. Cash advances.
 
NOTE:  This list is not all-inclusive.
 
The use of a District’s commercial purchasing card for personal expenses, such as meals, lodging and travel, of an employee’s spouse, children, or anyone not employed by the District and attending a District business function is not permitted.  Persons using a District’s commercial purchasing card for personal, non-authorized purposes, or undocumented expenditures shall be held personally responsible for those expenditures.  Abuse of the commercial purchasing card is subject to disciplinary procedures, including termination.
 
The use of a District commercial purchasing card does not supersede the required completion and approval of a professional leave and related travel forms when applicable.  These administrative procedures also dictate the reimbursement procedures of the District.
 
The Superintendent or Treasurer can revoke an employee’s commercial purchasing card privileges at any time.  Supervisor requests for revocation of an employee’s commercial purchasing card privileges shall be made in writing to the Superintendent and/or Treasurer.
 
I have read and understood the Miamisburg City School District’s Commercial purchasing card policy. I authorize payroll deduction’s by the Treasurer in the event that I do not reimburse the District in accordance with the policies and procedures contained herein.
 
 
 
Employee Signature ______________________________________  Date __________________________________
 
 
[Approval date:  October 21, 2004]
[Revision date: February 16, 2006]
[Revision date:  October 18, 2012]
 

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File:  DK

PAYMENT PROCEDURES

All claims for payment from District funds are processed by the Treasurer.  Payment is authorized against invoices and supporting documents verifying receipt, supported by approved purchase orders or in accordance with salaries and salary schedules approved by the Board.

As an operating procedure, the Board has adopted an annual resolution authorizing payment by the Treasurer for debts or claims. 

The Treasurer is responsible for ensuring that appropriate allocations are observed and that total expenditures do not exceed the amounts appropriated for all items.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    3313.18
                                           3315.08
                                           5705.38 through 5705.412

CROSS REFS.:    DJ, Purchasing
                                DLB, Salary Deductions

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File:  DLB

SALARY DEDUCTIONS

Except for deductions for absence not covered by paid leave or those required by law, salary deductions are allowed only upon authorization by the employee and approval by the Board.

The following deductions are required:
    1.    federal, state and local income tax;
    2.    employee’s share of retirement contribution according to current rate as set by
           law;
    3.    unexcused or excused absence not covered by paid leave;
    4.    Medicare deduction in compliance with Federal law and
    5.    required garnishments.

If requested by employees, the Board will implement payroll deductions for the approved deferred compensation programs.  Other deductions are in accordance with Negotiated Agreements and/or Board policy.

The District may limit the right of an individual employee to designate the agent, broker or company to write tax-sheltered annuities by requiring designation by at least five employees.

When a teacher is absent from duty and there is no leave applicable, the absence is unauthorized.  The salary deduction for each day of unauthorized absence is based on the current annual salary divided by the number of teacher workdays in the official school calendar as adopted by the Board.  In no case will only the salary of the substitute be deducted or a teacher be allowed to employ and pay for the substitute.

When an employee is absent from duty and there is no leave applicable, the absence is unauthorized.  The salary deduction for an unauthorized absence is made on a per diem basis in accordance with the required work year for that particular job classification.

Unauthorized absences should not occur.  Repeated unauthorized absences can result in the teacher or other employee being disciplined.

[Adoption date:  October 21, 2004]

LEGAL REFS.:    ORC    9.40 through 9.43; 9.45; 9.80; 9.81; 9.90; 9.91
                                           145.37; 145.71-145.73
                                           148.04
                                           3307.51
                                           3313.262
                                           3315.08
                                          3917.04

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File:  DLB

CROSS REFS.:    DK, Payment Procedures
                                GCBD, Certificated Staff Leaves and Absences
                                GDBD, Classified Staff Leaves and Absences

CONTRACT REFS.:    Teachers’ Negotiated Agreement
                                       Classified Staff Negotiated Agreement

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File:  DLB-R

SALARY DEDUCTIONS

Tax-Sheltered Annuities

The District accepts salary reduction agreements for tax-sheltered annuities three times per calendar year.  All agreements are due in the Treasurer’s office by:

        September 15:    Effective first pay in October

        December 15:    Effective first pay in January

        June 15:    Effective first pay in July

The IRS is permitting multiple annuity changes to be made during a calendar year.  Any annuity company not presently on the books must sign up at least five participants in order to qualify for payroll deduction. 

The employee must contact a company representative to make such an agreement.  It is the responsibility of the individual employee to comply with IRS salary exclusion allowance regulations.

(Approval date:  October 21, 2004)

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File:  DLC

EXPENSE REIMBURSEMENTS

District personnel and officials who incur expenses in carrying out their authorized duties will be reimbursed by the District upon submission of a properly filled out and approved reimbursement travel voucher with such supporting receipts as required by the Treasurer and stipulated in the District administrative procedure.  Such expenses must be approved and incurred in line with budgetary allocations for the specific type of expense.

When official travel by personal vehicle has been approved, mileage payment will be made at the rate currently approved by the IRS and within the limitations of Ohio law.

The Board prohibits employees and Board members from accepting, soliciting or using the authority or influence of his/her position to secure for personal travel a discounted or “frequent flyer” airline ticket or other benefit from an airline if he/she obtained or earned the ticket on official travel. Any miles earned become the property of the District and must be used for future travel by District employees or the Board.

Meal and out of pocket expenses will be paid to travelers on a per diem basis in accordance with the District procedure.  Items paid through the per diem will not require travelers to submit receipts.

A traveler on official school business will be expected to exercise the same care in incurring expenses that a prudent person would exercise in traveling on personal business.  Excessive cost, such as those caused by circuitous routes or luxury services and accommodations, are not considered prudent and will not be reimbursed with District resources.

All travel expenses will be paid to employees or Board members after travel has been completed and the necessary paperwork has been submitted to the Treasurer’s office.

[Adoption date:  October 21, 2004]
[Revised: August 18, 2005]
[Revised:  March 20, 2014]

LEGAL REFS.:    ORC   3313.12; 3313.20
                                      3315.15

CROSS REF.:       GCL, Certificated Staff Development Opportunities

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File:  DLC-R

EXPENSE REIMBURSEMENTS

A traveler on official school business will be expected to exercise the same care in incurring expenses that a prudent person would exercise in traveling on personal business.  Excessive costs will not be considered prudent and will not be reimbursed with District resources.
 
The following regulations relate to travel and other types of reimbursable expenses:
 
1. Travel Requests:  These must be submitted through the appropriate administrators to the Superintendent.  Overnight stays and/or out-of-state travel for student field trips must be Board approved and will, therefore, require extra time to process.
 
2. Transportation:  All modes of transportation will be authorized consistent with the requirements of the assignment and the efficient and economic conduct of official business.  Travel will be by the most direct route.
A. Public Conveyance:  Round-trip tickets should be purchased if these offer a price advantage.  Airfare rates should be purchased at the most advantageous rates available to the District.  Upon travel completion, the ticket receipt is required to be submitted to the Treasurer’s office for reimbursement.
In order to have air fare paid in advance of travel, arrangements must be made with the Board-designated travel agency by the Board receptionist.
B. Automobile:  Reimbursement will be made at current IRS rate per mile.  Parking charges in reasonable amounts, as well as toll road, toll bridge and ferry charges, are reimbursable.  Operators of personal automobiles must have a valid driver’s license and certification from an insurance carrier for liability insurance coverage.
C. Local Transportation:  Local transportation (e.g. taxicabs, airport limousines, buses) may be used when justified.  Justification must be given on the travel voucher.
D. Car Rentals:  Rental cars must receive prior approval from the Superintendent.
 
3. Subsistence
 
A. Lodging:  Any person on official District business who must provide lodging for himself/herself in connection with that business will be reimbursed up to the cost of a single room.
 
Hotel accommodations that are required to be processed through the conference sponsor or sponsor designee will be made in accordance with the sponsor’s requirements.
 
B. Luncheon or Dinner Meetings:  Reimbursement may be claimed for costs incurred while on official business conducted at luncheon or dinner meetings.
 
 
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File:  DLC-R

 
4. Meal Reimbursements
 
Employees and Board Members on approved, overnight travel for official District business will be eligible for a meal reimbursement.  The reimbursement will be limited to the Board approved reimbursement rates as depicted below.
 
NECESSARY DEPARTURE TIME IN-STATE ALLOCATION OUT-OF-STATE  ALLOCATION
 
Prior to 8:00 a.m. $45.00   $55.00  
8:00 a.m. to 12:00 noon $37.00 $45.00  
12:00 noon to 7:00 p.m. $25.00 $30.00  
After 7:00 p.m. -0- -0-
 
NECESSARY RETURN TIME IN-STATE ALLOCATION OUT-OF-STATE ALLOCATION
 
Prior to 8:00 a.m. -0- -0-
8:00 a.m. to 12:00 noon $8.00 $10.00
12:00 noon to 7:00 p.m. $20.00 $25.00
After 7:00 p.m. $45.00 $55.00
 
As a general rule it is expected that per meal allocations are as follows:
 
IN-STATE ALLOCATION OUT-OF-STATE ALLOCATION
 
Breakfast $8.00 $10.00
Lunch $12.00 $15.00
Dinner $25.00 $30.00
 
In order to receive a reimbursement, a purchase order must be put in place prior to the overnight travel.  Upon return, itemized receipts and proof  of payment must be submitted to Treasurer’s Office.  A reimbursement will not be given without this required documentation.  
 
If a meal is provided in accordance with the conference agenda, the employee or Board Member will not be eligible for a reimbursement of this meal.  This limitation will be made regardless if the employee or Board Member participates in the planned meal function or not.
 
The District will not reimburse the employee or Board Member for any alcoholic beverage.  Taxes for the associated meal will be reimbursed.  The District will reimburse up to 20% tip on all reimbursement-eligible purchases.  However, the meal, taxes, and tip will be limited to the approved rates approved above.
 
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File:  DLC-R

5. Conference Registration Fees:  Conference and convention registration fees are reimbursable as a miscellaneous expense on the travel expense voucher unless prepaid.
 
6. Expense Voucher and Receipts
 
Reimbursement for expense is obtained by submitting an expense voucher within 10 days after the month in which the expense was incurred.  Vouchers submitted later are subject to delays in payments.
 
The original and one copy, both signed, are required.  Conference agendas must be included with all travel reimbursement requests.
 
A. Attachments to Expense Voucher:  Receipts are required for all expenditures in excess of one dollar except items related to the per diem allowance.
 
B. Payment of Travel Voucher:  Checks for vouchers will be mailed to the address shown on the voucher.
 
 
(Approval date:  October 21, 2004)
(Revised date:  March 17, 2005)
(Revised date:  April 19, 2007)
(Revised date:  August 21, 2008)
 

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File:  DLF

FISCAL MANAGEMENT
(Returned Check Policy)

The District collects monies for various activities and functions including but not limited to lunchroom charges, school fees and fund-raising activities.  As part of these receipting procedures, checks may be returned to the District for various reasons from our financial institution.  Each time a check is returned by our financial institution, the District incurs bank charges as well as additional administrative expenses.

As a result of the additional expense incurred by the District for returned deposit items, the District will charge a $15.00 fee on each returned check.  This fee will be in addition to the monies owed on the original item.  The returned check fee will be considered the first dollar paid.  The returned check fee will be recorded in the District’s general fund to help offset the bank charges and additional administrative expenses, both of which are charged through the general fund.

In an attempt to reduce these additional expenses, the District will begin to monitor the frequency of returned checks.  If an individual/company pattern begins to develop (more than two returned checks in a school year), the District may take appropriate actions to remedy the pattern such as requiring a money order, certified check or cash from such clientele.

[Adoption date:  October 21, 2004]

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File:  DM

MEETING EXPENSES

The Board recognizes that there are times when the provision of refreshments at various District meetings is an appropriate expenditure of public funds.  These expenses may include coffee, meals, refreshments, or other amenities that are deemed appropriate to the duration and content of the meeting as determined by the administrator in charge of planning such meeting.

All such expenses are expected to be reasonable in nature.  The administrator will be expected to exercise the same care in incurring expenses related to refreshments at District meetings that a prudent person would exercise in their personal business.  Excessive cost will not be considered prudent and will not be reimbursed with District resources.

The Board recognizes that there are times when the provision of coffee, meals, refreshments or other amenities are deemed appropriate.  All such expenses are expected to be reasonable in nature and the purchaser is expected to exercise the same in incurring expenses that a prudent person would exercise in their personal business.  Excessive cost will not be considered prudent and will not be reimbursed with District resources.The use of District funds to purchase alcohol is never an appropriate use of District resources.

 

[Adoption date:  October 21, 2004]
[Revised dated: October 27, 2011]

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File:  DMA

MIAMISBURG CITY SCHOOL DISTRICT CELLULAR TELEPHONE ALLOWANCE

EMPLOYEE OWNED CELLULAR TELEPHONES:

The Board of Education will provide a cell phone allowance (reimbursement) of up to $30.00 per month for any employee the Superintendent designates as having a compelling need to have a cell phone available for emergency school-related purposes.

Any district employee receiving a cell phone allowance will be required to register his/her phone account number with the Treasurer prior to the commencement of the allowance. Failure to register the cell phone account number or to maintain the account in active status will cause the allowance to be suspended.

District employees receiving a cell phone allowance will be personally responsible for all costs related to the cell phone they choose, even if those costs exceed the amount of the allowance. Because the cell phone account is the property of the employee, it is understood that the phone will be used for both school-related and personal calls.

Cell phone allowance is considered a taxable fringe benefit by the I.R.S. and as such will be paid through payroll and included on the employee’s W-2. The cell phone allowance shall be paid to the employee on a semi-annual basis. The employee will receive 6 months (or pro-rated portion) allowance in December and 6 months (or pro-rated portion) allowance in June of each year under contract with the Miamisburg City Schools.

DISTRICT OWNED CELLULAR TELEPHONES:

The Miamisburg City School Board of Education, the Superintendent (or designee) may provide cellular telephones (cell phones) and services to certain school district employees for reasons of safety or to conduct school district business/activities that are a component of their school district employment that either cannot be conducted on a land-line telephone or for which it would be inefficient or impractical to use a land-line telephone.

The use of school district-owned cellular telephones to make or receive personal calls is discouraged, although it is understood that usage for personal reasons may be necessary on occasion. General requirements and limitations regarding the personal usage of district owned cellular telephones may be authorized in the individual administrative employee contract and/or through the Superintendent’s administrative guidelines.

The Miamisburg City Schools Board of Education believes that District-owned equipment is a valuable resource and is considered to be on loan provided that such use does not infringe on the original and necessary purpose of the equipment or interfere with the educational program of the District.

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File:  DMA

The user, of District-owned equipment shall be fully liable for any excess or abnormal charges, any damage or loss occurring to the equipment during the period of its use, and shall be responsible for its safe return.

Personal use of District equipment or facilities by staff members shall be in accordance with the Superintendent’s administrative guidelines.

[Adoption date: April 19, 2007]

LEGAL REFS.:  ORC

CROSS REFS.:

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File:  DMC

CASH IN SCHOOL BUILDINGS

Monies collected by employees and by student treasurers are handled with prudent business procedures in order to demonstrate the ability of employees to operate in that fashion and to teach such procedures to our students.

All monies collected are receipted, accounted for and deposited every 24 hours, if possible. In the event the Treasurer or person in charge of an activity is unable to deposit the money in the 24 hours, the money will be accounted for and deposited in a safe. The money can be held no longer than three business days after receipt and the amount must be under $1,000. If the amount is more than $1,000, or the money cannot be adequately safeguarded, it must be deposited on the business day following the date of receipt.

State law requires a proper receipting and depositing of all public monies. Therefore, all monies collected are receipted, accounted for and deposited every day, if possible. Specifically, if the monies collected:
1.    exceed $1,000 it must be deposited on the next business day or place in a safe or
2.    do not exceed $1,000 it must be deposited the next business day or placed in a
       safe to be deposited within the next three business days.

In no case shall more than $10 be left overnight in an unsecured area of the school building. The Treasurer provides for making bank deposits after regular banking hours in order to avoid leaving monies in a school building overnight.

[ Adopted February 17, 2005]

LEGAL REFS:  ORC 9.8
                                    3313.291

CROSS REFS:  DH, Bonded Employees and Officers
                             DJB, Petty Cash Accounts
                             IGDG, Student Activities Funds Management
                             KMA, Relations with Parent Organizations
                             KMB, Relations with Booster Organizations

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File:  DN

SCHOOL PROPERTIES DISPOSAL PROCEDURES

 

The Board believes that the efficient administration of the District requires the disposition of property and goods no longer necessary for the maintenance of the educational program or the operation of the District.
 
The Board recognizes that most unused property of the District has value and that it may be practical to retain such property for a period of time.  Once property is no longer needed for school purposes currently or in the future, it should be slated for disposal at the Superintendent’s discretion.  State law governs the retention and method of disposal of the Board’s property.  Therefore, the Board follows the procedures required by the various statutes governing the disposal of real or personal property.
 
The Board follows the procedures set forth in State law for the disposal of real or personal property at the minimum dollar value set forth in the statute on the date the Board decides to dispose of the property.  The Board is first required to sell its real property to start-up community schools operating in the District and college-preparatory boarding schools located within the territory of the District.  If the community school or college-preparatory boarding school is not interested in buying the property, the Board can sell its real or personal property at a public auction and follow specific statutory requirements if the property exceeds $10,000 in value.  If this amount is changed by the legislature, the Board and administration’s responsibility changes automatically to reflect the new minimum statutory dollar value.
 
The Board directs the periodic review of all District property and authorizes the disposition by sale, donation, trade or discard of any property not required for school purposes.
 
The District complies with State law regarding the sale or lease of unused District property to community schools and college-preparatory boarding schools.
 
Disposal of Property Valued at Less Than the Dollar Value Set Forth in State Law
 
For the disposal of property, which is not governed by the Ohio Revised Code or administrative regulations, the administration is required to follow these procedures:
 
1. The Superintendent determines that the value of the property is less than the value set forth in State law.  The property is valued pursuant to a reasonable method as determined by the Superintendent.
 
2. The Board is notified when real or personal property is no longer needed for school purposes and directs that the property be sold.
 
3. The Superintendent sells the property to a start-up community school or by bids, general sale, negotiated sale or by trade as determined by the Superintendent or the Board on an individual basis.
 
 
[Adoption date:  October 21, 2004]
[Revision date: January 17, 2013]
 
 
LEGAL REFS.: ORC 131.09
3313.17; 3313.37; 3313.40; 3313.41; 3313.411
3314.051
 
CROSS REF.: FL, Retirement of Facilities
 

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