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Colorado Springs School District ElevenAppropriate Expenditures

Committee
Updated June 17, 2005

Committee Purpose

Acknowledging the district’s commitment to the accountable and responsible


expenditure of district funds, the Appropriate Expenditures Committee:

• Conducted an independent review to determine appropriate


expenditures from school instructional, school non-
instructional/principal discretionary, School and Student Activity (SSA),
administrative/department, and other funds including revenues from
rentals and advertising contracts.
• Determined proposed guidelines for the appropriate expenditure of
these funds.
• Recommends proposed changes to district Board of Education (BOE)
regulations and administrative procedures to standardize guidelines for
appropriate expenditure of these funds.

The committee makes its recommendations keeping in mind the district’s


vision and mission to empower all its students to become educated, lifelong
learners and responsible citizens by demanding continuous improvement of
student achievement, safe environments, and efficient, effective use of
resources. These recommendations support district efforts to:

• Provide a nurturing, positive, respectful learning and working


environment.
• Effectively and efficiently utilize personnel and financial resources.
• Maintain effective professional practices that support its mission and
provide learning opportunities to staff.

School General Fund Instructional Accounts

Instructional spending is most restrictive and must deal directly with the
teaching of pupils or the interaction between teachers and pupils. Teaching
supplies and equipment may be provided for pupils in a school classroom, in
another location such as a home or hospital and in other learning situations
such as those involving co-curricular activities.

Instructional spending is regulated by state statute, the Colorado


Department of Education, grant restrictions, and district BOE policy. After
discussion, the Appropriate Expenditures Committee concurred that
instructional expenditures were sufficiently regulated and, therefore, did not
address instructional expenditures.
School Accounts Discretionary Funds

Discretionary funds consist of (a) Office of the Principal Services Program and
(b) the School and Student Activity (SSA) Fund. The principal is financially
responsible for the discretionary expenditure of these programs and funds.

Office of the Principal Services Program


Non-Instructional Budgeted Funds
Fund 10 Program 24110

The Colorado School Finance Act places restrictions on the spending of


taxpayer-provided funds that do not directly impact students in the
classroom. This program provides for:

• Building administrator and clerical staffing in support of students and


teachers.
• Activities concerned with overall administrative responsibility for a
school.
• Activities performed by the principal, assistant principal(s), and other
assistants while supervising all operations of the school, evaluating
staff members of the school, assigning duties to staff members,
supervising and maintaining the records of the school, and
coordinating school instructional activities with those of the district.
• Financial support for staff release time for committee work and for
clerical staff in support of teaching and administrative duties.
• Necessary school administrative office supplies such as first aid,
postage, paper, pagers, and service agreements for equipment, office
equipment and graduation expenses.

Office of the Principal Services Program is also funded by rental revenues


and safety awards. Periodically rental revenues are distributed to schools by
budget transfers initiated by the Communication and Community Relations
Department. Safety Incentive and Environmental Efficiency Awards are also
distributed to schools by budget transfers. At the principal’s discretion, these
funds may be used to meet reasonable and necessary needs of the school.

School and Student Activity (SSA) Funds

The BOE recognizes that community members, students, board personnel,


other persons and organizations may wish to express support for a school or
the district by conducting fundraising activities or by making donations. The
BOE also understands the need for a school to raise funds for expenditures
not provided for in the annual budget.
Monies collected by district employees and students will be handled with
good and prudent business procedures both to demonstrate the ability of
school system employees to operate in that fashion and to teach such
procedures to students. All monies collected shall be receipted, accounted
for and deposited without delay. The School District Eleven Accounting
Procedure Manual addresses these subjects and can be found on the district
website.

School and Student Activities (SSA) funds are accounted for in Fund 74,
which is used to record financial transactions related to school-sponsored
pupil intrascholastic/interscholastic athletics, clubs, and other activities.
These activities are supported by collections from students and by revenues
from gate receipts, concessions and other fundraising activities. The district
acts strictly in a fiduciary capacity regarding SSA funds. Fund 74 is an
agency/custodial fund and does not use budgeted operating accounts
(revenues and expenditures). There are no budgeted subsidies or other
support services provided to these school and student activities.

School Activities Funds

School Activity Funds are funds from outside sources that, at the discretion
of the principal, are used for the direct benefit of the school or to augment
student activities. At the principal’s discretion, these funds may be used to
meet reasonable and necessary, but unbudgeted, needs of the school
including expenditures for staff and volunteer appreciation. For each school
fundraising activity school personnel must complete and sign a Fundraising
Reconciliation Form, attaching any related contracts, and submit the
completed form to Fiscal Services for review. Several examples of school
activities follow:

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


fundraiser. Residual funds from this activity, after all related expenditures
have been paid, may be used at the discretion of the principal. Sales tax
must be collected, reported and remitted by the school on the sales price of
yearbooks.

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


as a fundraiser. Residual funds from this activity, after all related
expenditures have been paid, may be used at the discretion of the principal.
Usually parents pay the photo company directly, at which time they pay the
appropriate sales tax on the purchase. The photo company is responsible for
collecting, reporting and remitting the sales tax. The school then receives a
check from the photo company. Sales of school rings and graduation caps
and gowns also have been used as school fundraisers.

#19028 – Athletics 1/Gate Receipts. Schools charge admission to athletic


events. At the time of payment, a ticket will be given to each paying
customer. At the entrance gate, another school representative will tear the
ticket in half, giving half to the customer and retaining the other half. The
funds collected must be reconciled with the number of ticket stubs collected.
The reconciliation form must be signed by both school representatives
working the gate and must be attached to the deposit documentation.

#19029 – Athletics 2/Concessions. This program number may be used to


account for concessions sales during school activities. Sales tax must be
collected on concessions sales. The receipts should be counted by one school
representative and recounted by another. The deposit ticket, or other
attached documentation, must be signed by both representatives.

#19056 Grocery Certificates – Fundraiser. Account for grocery


certificate programs and shopper card rebates using this program. Grocery
and other stores remit checks to schools when shoppers designate that a
percentage of their purchases be distributed to the school.

#19072 Magazines Fundraiser. Magazines are sold as fundraisers.


Subscribers write checks directly to the school, which acts as the delivery
system for the vendor. When the fundraiser is complete, the school remits a
check to the vendor and retains its portion of the funds.

#19093 Coke/Advertising Fund. Advertising contract revenues, such as


Coke funds, are distributed by Fiscal Services to SSA Fund 74 - Program
19093. At the principal’s discretion, these funds may be used to meet
reasonable and necessary, but unbudgeted, needs of the school including
expenditures for staff and volunteer appreciation.

Sales of Products as Fundraisers. Depending on the stated purpose and


scope of the fundraiser, these activities may be classified as a school activity
or as a student activity. Use the Fundraiser Reconciliation Form to document
the purpose for the fundraiser. It is the responsibility of the school principal
to determine from the vendor contract what responsibility the school has to
collect, report and remit applicable sales tax to the Colorado taxing
authorities.

Student Activities Funds

There is an expectation that funds raised by students will be used for the
students and not for other, unbudgeted expenditures. These funds are raised
by or for students for the purpose of student activities. Funds raised by
students through school-sponsored fundraising activities must be used for
the direct benefit of the students, or if not for the direct benefit of the
students, then for the stated purpose of the fundraiser. All revenues and
expenditures of each fundraiser must be accounted for in a manner easily
reported and audited, using separate program numbers to identify each. For
each student fundraising activity school personnel must complete and sign a
Fundraising Reconciliation Form, attaching any related contracts, and submit
the completed form to Fiscal Services for review.

#19021 – Field Trips. This program number is used as a conduit for field
trip fees paid by students and field trip expenditures paid on behalf of the
students. School employees/sponsors are prohibited from paying themselves
from SSA funds for leading and/or chaperoning school-sponsored field trips.
Such payments are self-compensation and are prohibited by the district.
Such employees/sponsors are to be compensated for overnight travel in
accordance with the master agreement. Large sums of cash should never be
carried on field trips. Pocket money for students should be supplied by the
student/parent and should not be a part of the fundraising objective.

Other Programs – Many SSA programs are provided to account for student
clubs and activities. These funds are to be used for the direct benefit of the
students or for the stated purpose of the fundraiser as documented on the
SSA Fundraiser Reconciliation Form.

Staff and Community Related SSA Funds

#19023 – Staff Social Committee. This program is used for the


convenience of school staff and may be used to account for collections from
staff to fully fund social activities and social gifts to coworkers.

#19017 PTO Organizations – SSA Fund 74 - Program 19017 may be used


to account for funds received and disbursed on behalf of PTO’s. This program
may be used for the convenience of the PTO if the organization does not
have a bank account of its own. PTA’s are prohibited from using a school
bank account according to their bylaws.

PTA’s are formal organizations affiliated with and governed by state and
national PTA organizations. They are formed as not-for-profit organizations
under IRS Code 501(c)3; obtain their own federal tax identification numbers;
and collect, remit and report sales tax using their own state, county and city
sales tax number. They adopt bylaws and elect officers. These organizations
are separate legal entities from the schools/district and maintain their cash,
funds, accounting and insurance coverage in their organization’s name. A
required item in local PTAs’ bylaws is that no signer on District accounts shall
be a signer on PTA accounts. This prohibits PTAs from using a school
account.

PTO’s are informal, less structured groups of parents interested in school


and student activities. They may or may not have an IRS 501(c)3 designation
as a not-for-profit organization. Many do maintain their own bank accounts,
but some choose to account for their funds through the school district’s
accounting system. The district makes available Program #19017 for those
PTO organizations that do not feel comfortable managing their own bank
accounts. PTO’s must collect, remit and report sales tax where applicable.

Non-School Sponsored Groups. Parent or student groups that are not


sponsored by the school or district will not conduct fundraisers in the name
of the school, use school logo or mascot likeness, without prior written
approval from the principal. Non-sponsored groups shall not establish or use
a district bank account to deposit, hold or expend monies.

Discussion of Specific Expenditures

Student Appreciation. Snacks may be provided by the school for students


participating in school and student activities. Snacks served at student
activities and meetings should be charged to the SSA program designated
for that student group. For school-wide activities, SSA program #19010 may
be used.

Student Incentives and Awards. If directly related to a student


fundraising activity, the expenditure should be charged to that SSA
fundraising activity program. If student incentives and awards are for other
reasons, the expenditures may be charged to SSA program #19010 or
another SSA program at the principal’s discretion.

Volunteer Appreciation. Expenditures for volunteer appreciation events


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

Staff Appreciation. It is understood that staff and volunteer appreciation is


a key component of school teambuilding and performance.
Schools/departments are reminded that all district funds, including SSA
funds, are taxpayer funds and should be managed in a manner that is
respectful of the stewardship responsibilities associated with the expenditure
of taxpayer dollars. In general, staff and volunteer appreciation is to be
conducted at the discretion of each individual school. However, the following
guidelines should be considered in conducting these activities.

• Meal amounts are limited by the district per diem rate for the
individual meal.
• Alcohol is expressly prohibited.
• Where possible, offsetting amounts from Social Committee Funds are
encouraged.
• Except for retirees and award winners, district funds should not be
used to pay for attendance by spouses/children or guests.
• District funds will not be used to pay for staff socials.
• Staff will not be given cash or checks as staff appreciation.

Off-Site Meals. Off-site (restaurant, catered, etc.) meals are seldom a


necessary expense of the district. However, they may be appropriate in
certain circumstances to acknowledge and recognize employees, volunteers
and supporters. Off-site meals for staff appreciation are subject to the same
guidelines listed, above, for staff appreciation.

Staff Snacks and Meals. Snacks and light meals served to staff are
appropriate in certain circumstances when the meals are furnished for the
convenience of the district. Some examples follow:

• During enrollment, staff and volunteers are provided with pizza at the
school’s expense because they are on call to assist with enrollment
during a short lunch break and do not leave the school premises.
• For the school’s annual open house, teachers are required to remain at
school beyond the school day to host students and parents. The school
provides pizza for the staff.

School/Department Meeting Meals. Expenditures for school/department


meeting meals, on an infrequent basis and for the convenience of the
district, are permissible. However, these situations should be held to a
minimum and are limited to the district per diem individual meal limit.

Staff Development. Expenditures for staff development, which are


reasonable and necessary business expenditures of the school, are charged
to the Office of the Principal Services Program.

Staff Compensation. All compensation is set by Human Resources for all


work performed by employees of the school/department/district. Payment for
specific, additional duties are made in accordance with the Teacher’s Master
Agreement, the Executive and Professional Handbook, the Educational
Support Professionals Handbook, the Federal Fair Labor Standards Act and
Colorado statutes.

Non-exempt district employees are entitled to overtime pay in accordance


with the Federal Fair Labor Standards Act and Colorado employment law.

IRS regulations govern whether a service provider is an employee or an


independent contractor. Human Resources determines if the service provider
is an employee or an independent contractor based on the facts of each
case. Principals/department heads must contact Human Resources to receive
a determination of the service provider’s status before any services are
performed.

• Employee - Human Resources will proceed with hiring, usually as a


“purple packet”. Employees are paid through the district payroll
system and receive a Form W-2 as required by the IRS.
• Independent Contractor - When HR determines that the service
provider is an independent contractor, a personal services contract is
required. IRS Form W-9 must be obtained from the independent
contractor at the time the contract is executed. Independent
contractors are paid through the district accounts payable office and
annually receive an IRS Form 1099 instead of a W-2.
• Approval of Contracts - For contracts of $500.00 and over, the
principal/department head will notify Procurement to execute a
contract between the district and the independent contractor/service
provider. For contracts less than $500.00. the principal/department
head will execute a contract between the district and the independent
contractor/service provider.

Staff Performance Incentives. BOE policy requires staff incentives be


approved in writing by the BOE and/or superintendent before such payments
are promised or paid. All approved performance incentives must be paid
through the district payroll system.

Staff Attendance at Special Functions. If there is an expectation from


the BOE, district, school, department, students, parents, or community that
the principal, or designee(s), attend a special function as a part of his/her job
duties and in support of the mission and goals of the
district/school/department, then such attendance fees are a reasonable and
necessary business expenditure of the district.

Retirement Gifts and Banquet. The district holds an annual banquet


honoring retirees. BOE policy allows token gifts of appreciation to retirees. In
addition, the district/schools/departments honor retirees with receptions,
banquets and gifts.

• The BOE presents a plaque of appreciation to each retiree. This


expenditure is charged to its budgeted program.
• The maximum amount expended from school/department funds for
gifts for each retiree will be based on the Governmental Services
Administration meal per-diem rate, which is currently $43. Although
the meal per-diem rate is used as an adjusting index, the intent is to
establish a value that adjusts for inflation but that can be used for any
retirement gift.
• The maximum amount expended from school/department funds for the
district-sponsored banquet meal for each honored retiree and a
spouse/guest will be $25.00. Charge this expenditure to the Office of
Principal Services Program (Fund 10 Program 24110) or to an SSA
program.
• All expenditures in excess of these maximum limits will be paid
from collections from staff members and may be accounted for
through SSA program #19023 - Staff Social Committee.

Other Gifts. In accordance with IRS guidelines, appreciation gifts provided


for staff must be included in the employee’s income and are subject to
federal and state income tax withholding and Medicare taxes unless they can
be excluded as a de minimis (token, minimal, of small value) fringe benefit.
Gifts excluded from income as de minimis fringe benefits include
appreciation gifts of small value, as long as they do not consist of cash or
cash equivalent. A gift card/certificate is not considered cash equivalent if it
is redeemable only for merchandise and cannot be converted into cash.

Except for retirement gifts, as discussed above, gifts to employees are not a
district financial responsibility and are to be purchased with funds collected
from employees using SSA Program
#19023 – Staff Social Committee.

Travel. Travel and registration expenditures require prior written approval


from the supervisor/division head. Out-of-state travel and registration
expenditures require prior written approval from the superintendent. The
district will not pay for travel expenses of an accompanying spouse, and
these expenditures should not be recorded in the district accounting system.

Dues and fees. Dues and fees paid by the district on behalf of an employee
must be reasonable and necessary business expenditures of the district. The
district does not pay for gym membership and wellness program fees.

Donations. The district is a public entity depending on taxpayer financial


support. Because of this, the district rarely makes cash donations to
charitable organizations. Instead, the district partners with several
organizations and contributes to the community in various other ways.

Cell Phone Charges. Cell phone charges that are reasonable and
necessary business expenditures of the school/department should be
charged to the Office of the Principal Services Program.

Staff Coffee Funds. It is expected that district personnel furnish their own
coffee, bottled water and soft drinks during the ordinary workday.
Schools/departments maintain employee coffee funds for coffee consumed
by staff. Guests, volunteers and parents may be offered refreshments at
district expense.

Graduation Expenditures. Different schools have varying needs regarding


graduation expenditures. These additional expenditures may be funded by
SSA School Activity funds at the principal’s discretion.

Exceptions. Occasionally, based upon the situation, the school


principal/department head may request that an exception to the stated
expenditure guidelines be granted. These requests are to be submitted, in
writing with attached justification, to the Executive Director of
Instruction/School Leadership and the division head for written approval.

APPENDIX

Colorado Springs School District Eleven


Office of the Principal Services Program Chartfields

10-xxx-00-24110-011010-0000 Salaries - Administrative


10-xxx-00-24110-011030-0000 Salaries – Non-Teaching
Professional
10-xxx-00-24110-011050-0000 Salaries - Clerical
10-xxx-00-24110-012010-0000 Temp Salaries -
Administrative
10-xxx-00-24110-012020-0000 Temp Salaries – Teachers
10-xxx-00-24110-012050-0000 Temp Salaries - Clerical
10-xxx-00-24110-013050-0000 Overtime
10-xxx-00-24110-015050-0000 Supplemental Pay
10-xxx-00-24110-020010-0000 Employee Benefits -
Administrator
10-xxx-00-24110-020020-0000 Employee Benefits –
Teachers
10-xxx-00-24110-020050-0000 Employee Benefits –
Clerical
10-xxx-00-24110-039000-0000 Other Purchased
Professional Services
10-xxx-00-24110-040000-0000 Purchased Property
Services
10-xxx-00-24110-050000-0000 Other Purchased Services
10-xxx-00-24110-055000-0000 Printing
10-xxx-00-24110-058000-0000 Travel & Registration
10-xxx-00-24110-058300-0000 Mileage Reimbursement
10-xxx-00-24110-061000-0000 General Supplies
10-xxx-00-24110-061700-0000 Graduation Supplies
10-xxx-00-24110-073000-0000 Equipment > $5K per item
10-xxx-00-24110-073500-0000 Non-Capital Equipment
<$5K each

Chartfields and Examples of Appropriate Expenditures


from Non-Instructional Office of Principal Services Program

10-xxx-00-24110-011010-0000 Salaries – Administrative (010)


Account used to charge regular salaries of administrative employees.

10-xxx-00-24110-011030-0000 Salaries – Non-Teaching Professional (030)


Account used to charge regular salaries for non-teaching professional employees.

10-xxx-00-24110-011050-0000 Salaries – Clerical (050)


Account used to charge regular salaries for clerical employees.

10-xxx-00-24110-012010-0000 Temp Salaries – Administrative (010)


Account used to charge temporary salary for administrative substitute employees.

10-xxx-00-24110-012020-0000 Temp Salaries – Teachers (020)


Account used to charge temporary salary for substitutes for teachers.

10-xxx-00-24110-012050-0000 Temp Salaries – Clerical (050)


Account used to charge temporary salary for substitutes for clerical employees.

10-xxx-00-24110-013050-0000 Overtime – Clerical (050)


Account used to charge overtime pay to clerical employees.

10-xxx-00-24110-015050-0000 Supplemental Pay – Clerical (050)


Account used to charge supplemental pay for clerical employees.

10-xxx-00-24110-020010-0000 Employee Benefits – Administrator (010)


Account used to charge employer-paid benefits on the related salary.

10-xxx-00-24110-020020-0000 Employee Benefits – Teachers (020)


Account used to charge employer-paid benefits on the related salary.

10-xxx-00-24110-020050-0000 Employee Benefits – Clerical (050)


Account used to charge employer-paid benefits on the related salary.

10-xxx-00-24110-039000-0000 Other Purchased Professional Services


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

10-xxx-00-24110-040000-0000 Purchased Property Services


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

10-xxx-00-24110-050000-0000 Other Purchased Services


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

10-xxx-00-24110-055000-0000 Printing
Account used to charge for printing, binding, and duplicating. This includes designing,
copying and printing forms, posters, and handouts as well as printing and binding school
district publications.

10-xxx-00-24110-058000-0000 Travel & Registration


Expenditures for transportation meals, lodging, and other expenses associated with travel
for the school district, including workshops for ESP, teachers and administrators of the
school

10-xxx-00-24110-058300-0000 Mileage Reimbursement


Account used to charge for reimbursement for miles traveled while on business for the
school district.

10-xxx-00-24110-061000-0000 General Supplies


Account used to charge for items that are consumed, worn out, or deteriorated through use.

10-xxx-00-24110-061700-0000 Graduation Supplies


Accounts used by the district to account for school graduation supplies.

10-xxx-00-24110-073000-0000 Equipment > $5K per item


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

Note: Machinery, furniture, and fixtures, (including teacher desks, chairs, and file cabinets),
technology equipment, and other equipment that are used for instructional purposes should
be charged to the appropriate instruction programs, and not to this account.

10-xxx-00-24110-073500-0000 Non-Capital Equipment <$5K each


Account used to charge for the expenditure of equipment, machinery, furniture, fixtures, and
vehicles costing less than $5,000.00 per item.

(From: Colorado Department of Education Financial Policies and Procedures Handbook Chart
of Accounts)

Colorado Springs School District Eleven


School and Student Activity Fund (SSA) Program Numbers

Over one hundred programs are provided to account for School and Student Activity Fund
74.
School and Student Activity Fund (SSA) Program Numbers

#19010 General Bldg SSA Fund


#19011 Bad Checks
#19012 Class Fees 1
#19013 Class Fees 2
#19015 Student Government
#19016 Student Donation Fund
#19017 PTA/ PTO/ Parent Group
#19018 Yearbook
#19019 Custodial/Safety
#19020 School Pictures#19021 Field Trips
#19022 Soft Drink/School Store
#19023 Staff Social Committee
#19024 Childcare
#19025 SSA Salaries - Other
#19026 Sports Challenge
#19027 Outdoor Education
#19028 Athletics 1
#19029 Athletics 2
#19030 Athletics 3
#19031 Athletics 4
#19032 Athletics 5
#19033 Misc. Athletics 6
#19034 Misc. Athletics 7
#19035 Athletics 8
#19036 Tech Ed/Computer Ed-Club/Activities
#19037 Gifted & Talented Club/Activity
#19038 Imagination Celebration Club
#19039 Science Club/Activity
#19040 Honor Society Club
#19041 Clubs & Activities Misc. 1
#19042 Clubs & Activities Misc. 2
#19043 Clubs & Activities Misc. 3
#19044 Clubs & Activities Misc. 4
#19045 Clubs & Activities Misc. 5
#19046 Clubs & Activities Misc. 6
#19047 Clubs & Activities Misc. 7
#19048 Clubs & Activities Misc. 8
#19049 Clubs & Activities Misc. 9
#19050 Clubs & Activities Misc. 10
#19051 Clubs & Activities Misc. 11
#19052 Clubs & Activities Misc. 12
#19053 Clubs & Activities Misc. 13
#19056 Grocery Certificates – Fund Raiser
#19057 Office - General
#19058 Office Misc. 1
#19059 Office Misc. 2
#19060 Office Misc. 3
#19067 Library Club/Activity
#19068 Band Club/Activity
#19069 Choir Club/Activity
#19070 General Music Fundraiser
#19071 Orchestra Club/Activity
#19072 Magazines Fund Raiser
#19073 Fund Raiser Misc. 1
#19074 Fund Raiser Misc. 2
#19075 Fund Raiser Misc. 3
#19076 Fund Raiser Misc. 4
#19077 Fund Raiser Misc. 5
#19078 Fund Raiser Misc. 6
#19079 Fund Raiser Misc. 7
#19080 Fund Raiser Misc. 8
#19081 Fund Raiser Misc. 9
#19082 Fund Raiser Misc. 10
#19083 Fund Raiser Misc. 11
#19088 Fund Raiser Misc. 16

#19093 Coke/Advertising Funds


#19099 Benevolent Projects #19101 Art Club/Activity
#19102 AVID Club/Activity
#19103 Chess Club/Activity
#19104 Counseling Club/Activity
#19105 Drama Club/Activity
#19106 English Language Arts Club/Activities
#19107 Family & Consumer Education Club/Activity
#19108 Foreign Language Club/Activity
#19109 Forensics Club/Activity
#19110 Industrial Arts Club/Activity
#19111 Math Club /Activity
#19112 Math, Engineering, Science (MESA) Club/Activity
#19113 Physical Ed Club/Activity
#19114 Social Studies Club/Activity
#19115 Special Ed Club/Activity
#19261 Sixth Grade – Team 1
#19262 Sixth Grade – Team 2
#19263 Sixth Grade – Team 3
#19264 Sixth Grade – Team 4
#19265 Sixth Grade – Team 5
#19271 Seventh Grade – Team 1
#19272 Seventh Grade – Team 2
#19273 Seventh Grade – Team 3
#19274 Seventh Grade – Team 4
#19275 Seventh Grade – Team 5
#19281 Eighth Grade – Team 1
#19282 Eighth Grade – Team 2
#19283 Eighth Grade – Team 3
#19284 Eighth Grade – Team 4
#19285 Eighth Grade – Team 5

New Student Activity Fund Chartfields and Program Names

#19023 - Employee Social Committee


#19028 - Athletics 1/Gate Receipts
#19029 Athletics 2/Concessions
#19090 - Cookie Dough Sales
#19091 - Pizza Coupon Sales
#19092 - Candy Sales
#19093 - Coke/Advertising Funds
#19094 - Student Incentives and Awards
#19095 - Volunteer Appreciation
#19096 - Small Grant Awards Funds
#19097 - Summer Literacy/School Scholarship Funds
#19098 - Staff Appreciation
#19099 - Benevolent Fund
#19100 - Parent Involvement

Appropriate Expenditure Committee Members

• Bailey, Tina—Principal, Jefferson Elementary


• Callahan, Tim—Principal, Keller Elementary
• Coughlin, Mike—President, Colorado Springs Education Association
• Dirscherl, Sharon—Administrative Assistant, Holmes Middle School
• Elliott, John—Director, Procurement Department
• Eichman, Dave—Athletic Director, Wasson High School
• Hagen, Lois—Principal, Jenkins Middle School
• Hyde, Mary/Luann Long—President, D-11 Educational Support Personnel
• Key, Deb—Manager, Records Management Center
• Lebrasse, Brenda—Principal, Holmes Middle School
• Lopez, Barb—Accounts Payable Supervisor, Fiscal Services
• Naleski, Elaine—Director, Communications and Community Relations
• Page, Richard—Principal, Irving Middle School
• Saunders, Claudia—Principal, Fremont Elementary School
• Stanton, Connie—Executive Director, School Management
• Stevens, Shirley—Principal, Longfellow Elementary School
• Tanier, Vera—Director, Instructional Support Services
• Treiber, Neva—Internal Accounting Manager, Fiscal Services
• Valdez, Louis—Principal, Coronado High School
• Verderaime, Charlene—School Accounting Assistant, Doherty High School

References

• Colorado Department of Education Financial Policies and Procedures Handbook


• Colorado Springs School District Eleven Board of Education Policy and Procedures
Manual
• School District Eleven Accounting Procedures Manual
• School District Eleven Payroll Manual
• School District Eleven Procurement Department website
• Internal Revenue Service Regulations
• American Payroll Association Payroll Source

June 17, 2005


May 24, 2004