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FinanceDepartment

StandardOperatingProcedures

Updated:January2011

FinanceDepartmentStandardOperatingProcedures

DirectDeposit
Completesignupforminthepayrolldepartmentoffice
Attachavoidedcheckordepositslip

SalesTax
Temple ISD is exempt from paying Texas sales taxes. Accordingly, no expenditures for Texas
salestaxwillbeallowed.
Employeeswhousecreditcardsareresponsibleforensuringthatsalestaxesarenotpaid,and
shoulduseasalestaxexemptionform.
Salestaxesimproperlypaidbyuseofcreditcardsorothermeanswillbetheresponsibilityofthe
employeewhomadethepurchaseandreimbursementwillbeexpectedfromtheemployee.

CreditCards
Creditcardsaretobeusedforintown,immediateneedpurchases.Theymaybecheckedout
fromyourprincipalordirectorwiththeirapproval.
Verifyavailablebalancepriortomakingpurchases.Phonenumberisonthebackofeachcard.
ArequisitionmustbeenteredinSAGE/Alioaccountingsoftwarepriortouseofcard.
Creditcardsmaybecheckoutfromthecentralofficeforapprovedlodgingexpendituresforout
oftownseminars/conferences.
NomealsareallowedtobechargedtodistrictMastercards,exceptbytheadministratorwhose
nameisonthecard.
VendorsthatrequireMastercarduse:HEB,WalMart,HobbyLobby,BestBuy

Besuretotakealongasalestaxexemptcertificatetoavoidpayingsalestax

PurchaseOrders
A regular purchase order is the most common method for procuring goods and services. A
purchase order, once approved, set funds aside (encumbers) so that they are not spent on
somethingelsebeforeyourgoodsaredeliveredortheservicestakeplace.
Aregularpurchaseordershouldbeusedforanyitemthatverificationofreceivingisappropriate
before the Business Office pays the vendors invoice. Typically, this would be any receipt of
servicesorphysicalgoods,exceptformagazinesubscriptions,whichrequireprepayment.
Oncegoodsarereceivedorservicesrendered,documentationofreceiptmustbeenteredinto
SAGE/Alioaccountingsoftwarebeforepaymentcanbereleased.

Deposits/CashReceipts
Checksmaybeacceptedaspaymentforanyschoolrelatedactivity
Anadministratorhasthediscretiontonotacceptchecksascircumstancesmaywarrant
Checks must be processed in a timely manner. Checks should be dated with the current date
whenwrittenanddepositedbyTISDwithin14daysofthatdate.
Inordertomeetthistimeline,activityfundsponsors,fundraisingeventssponsors,andothers
shouldmakearrangementstogatherreceiptsfrequentlyandprocessthemfordeposit.

TravelOutofDistrict
AnOutofDistrictTravelAuthorizationisrequiredanytimeanemployeeisexpectedtobeoutof
theDistrictonofficialbusinessformorethanfourhours(whetherthereareanyexpendituresor
not),exceptinthecourseofextracurricularevents,fieldtrips,andsimilaractivities.
Receiptsarerequiredforallexpensespaidand/orreimbursedforatactualcost.

Employeesmayusetheirownvehicleandobtainreimbursementattherateof$.50/mile.
Employeesareexpectedtocarpooltotheextentreasonableineachcircumstance.
Rentalvehiclesobtainedbytheemployeemaybeused,andTISDwillreimbursetheemployee
basedonthemileageandratethatwouldhavebeenallowedforusingtheemployeespersonal
vehicle.
TISDwillgenerallypayformotel/hotelaccommodationsuptoamaximumof$85pernight,per
occupant, not including taxes and similar charges. For accommodations outofstate, the
maximumwillbethefederalperdiemrate.

TravelInDistrict
An InDistrict Travel Authorization form is required when the employee will request
reimbursementfordistrictuseofpersonvehicleexpenses
InDistricttravelreimbursementisnotallowedforanyemployeereceivingavehicleallowance
stipend

NSFChecks
Campusesandprogramswillbenotifiedofreturnedchecksonaregularbasis.
Checksshouldnotbeacceptedfromthatpersonforanyfuturepaymentsuntilthecampusor
programreceivesnotificationthattheNSFcheckhasbeenrecovered.

AccountCoding
Amajorpurposeoftheaccountcodestructureistoestablishthestandardschooldistrictfiscal
accountingsystemrequiredbylaw.Althoughcertaincodeswithintheoverviewmaybeusedat
local option, the sequence of the codes within the structure, and the funds and chart of
accounts,aretobeuniformlyusedbyallschooldistricts.

Kronos
All nonexempt employees (Board approved staff positions) are required to maintain their
hoursontheKronossystem.
Employeesmustclockinimmediatelyatthestartoftheirworkday,eitheronapunchclock,
orbyloggingintoaPCbasedsystem.
Employeesmustclockoutimmediatelyattheendofwork.
Employeesshouldclockoutduringlunchorotherextendedperiodsofbreakintheworkday.
Punches should be made slowly and carefully to avoid errors; the clock should show the
employeenameuponasuccessfulpunch.
Anemployeecanseetheircumulativehoursfortheweekusingtheclock(seepayrollmanager
forinstructions).
Anemployeemustclockinoroutforhimorherself.

Payroll
Eachcampusordepartmentpayrollmanagershouldsendthefollowinginformation,signedby
theappropriatesupervisor,toPayrollforeachpayperiod:
WeeklytimecardsattachedtotheWeeklyTimeReport
AcopyoftheMissedPunchesLog
Timecardsforotherhourlystaff;and,
AbsencefromDutyFormsandExtraDutyForms.

PositionInventory
ThePositionInventoryreflectstheauthorizedstaffinglevelforpermanentemployeesforeach
fund,activityandadministrativeareainTempleISD.AnyemployeeofTempleISDnotincluded
onthePositionInventorywillfallintothecategoryofasubstituteemployeeoratemporary
worker.
ThePositionInventoryservesasthebasisforbudgetingandfundingpersonnelcosts.Positions
onthePositionInventorywillbefundedinthebudgetprocessasapartoftheStaffingPlan
budget.
Hires,transfersandterminationsareinitiatedthroughthePositionInventorysystem.
You can access the current position inventory system from the TISD administrative web site
(www.tisd.org, click on Human Resources, then Administrators). This database is being jointly
maintainedbytheHumanResourcesandtheFinancedepartments.
Therearethreecategoriesofemployees:permanentpositions,substitutes,andtemporary
employees.
Employeesinpermanentpositionscometoworkonaregularbasis,worktwentyormore
hoursperweek,areeligibleforbenefits,andarecoveredbyTRS.Crossingguardsarethe
oneexceptioninthattheyareconsideredpermanentpositionseventhoughtheydonot
meetalltherequirements.
Substitutescometoworkonanasneededbasisbasedondailyneeds.
Parttime/temporaryemployeesarehiredtoworkinparttimepositions.Theiremployment
isstrictlyatwillandsubjecttofunding.
Permanentstaffmayonlybehiredinaccordancewithestablishpoliciesandprocedures.
TheBoardofTrusteesapprovesthepermanentstaffinglevelforTISD.Salariesforthose
positionswillbeinaccordancewiththeCompensationPlanalsoapprovedbytheBoardof
Trustees.
FixedAssets
Itemscosting$500ormorewithusefullivesofatleasttwoyearsareconsideredfixedassets.
Ifmerchandiseisreceiveddirectlyatyourcampusordepartmentthatmeetsthesecriteria,the
followinginformationneedstobesenttotheBusinessOffice:

Descriptionofitem

Make/Model(ifapplicable)

SerialNumber(ifapplicable)

VendorName

PONumber

LocationofItematyouCampus(ex.Library,Room102,etc.)Optional
If the merchandise is received at the Purchasing Department first, they will provide the
necessaryinformationtotheBusinessOffice.

EmergencyAccountsPayableChecks
EnterrequisitioninSAGE
Youwillcontactanyadministratorsontheapprovalchain,inorder,andaskthemtoapprovethe
requisition
ContactMaggieGonzalesandVirginiaSneedtoletthemknowtherequisitionnumberandthe
datethecheckisneeded
Lackofplanningdoesnotconstituteanemergency

NewVendorSetup
ObtainaproperlysignedandcompletedW9formfromthevendor
SendcompletedW9formtoMaggieGonzalesforsetup

Purchasesover$25,000
Purchases >= $25,000 but < $50,000 require Board notification either before or after the
purchase
Purchases>=$50,000requireBoardapprovalpriortoanycommitment/purchase

WarehouseInventoryRequisitions
There are several items carried in inventory at the TISD Warehouse. It is recommended that
itemscarriedinthewarehousenotbepurchasedfromoutsidevendors.
InventoryitemsarerequisitionedthroughSAGE
Categories include: teaching supplies, custodial supplies, nursing supplies, and special ed
supplies

FacilityRentals
Guidelinesandrentalpricesforuseofdistrictfacilitiesarepostedonthedistrictwebsitewithin
theFacilitiessection

CellPhonesDistrictIssued
Districtissuedcellphonesaretobeusedfordistrictbusinesspurposesonly;nopersonaluse
Employeeswithdistrictissuedcellphonesaretokeepthemaccessibleatallreasonabletimes

Vendorvs.EmployeeClassification
Thereisnoonetestthatconclusivelydeterminesifthereisacontractorrelationship.The
followingcriteriaaregenerallythemostrelevant.Iftheprovideroftheservicedoesnotmeet
oneoftheseteststheywouldgenerallynotqualifyasacontractor.
CriteriaforContractors:

Doesthepersonprovidetheserviceforothers(outsideofTISD)?

Doesthepersonrequiresupervision?

DoestheproviderworkforTISDatregularlyscheduledtimes?

Doesthepersonprovidehisorherowntoolsanddotheyincurcostsrelatedtotheir
business?

Doesthepersonprovideareportorfinishedworkproductrelatedtotheservice?
FailuretoMeetContractorCriteria=Employee(mustbepaidwithpayrollcheck)

CompTime
Nonexemptemployeesarecompensatedovertimebycompensatorytime(Comptime).Hours
physicallyworkedabove40hoursinaworkweekareovertime/comptimehours.
Allovertime/comptimeshallberecordedbytheappropriatePayrollManageronaweeklybasis
ontheemployeescomptimelog.
Anydeviationfromemployeesnormalworkschedulemusthavepriorsupervisorapproval;
includingworkingover40hours.
Itisrecommendedthatcomptimeiskepttoaminimal(lessthan8hours)andemployeesflex
theirhoursduringthesameworkweektoaccumulatenomorethan40hoursperaworkweek.
AConsolidatedComptimelogwillbesubmittedtopayrollattheendofthepayperiod.Thislog
musthaveemployeesignatureandsupervisorsignature.

SummerPay
SummerPayallows10monthauxiliaryemployeestheoptionofreceivingpartoftheirpayover
thesummermonthsandaftertheChristmasholidayswhentheywouldnototherwisereceivea
paycheck.
All auxiliary employees covered under TRS who are not employed during the summer months
areeligible.
The employee will be paid 3 checks. The first will be paid the first Friday workday after the
Christmasholiday;thesecondwillbepaidthelastFridayinJune,andthethirdwillbepaidthe
last Friday in July. The first check will be based on 1/3 of the estimated amount that will be
deductedfortheyear(butnottoexceedtheamountpaidinbytheemployee),andthebalance
willbepaidtotheemployeeequallyinJune&July.

Longevity
Fulltimeemployees,whohaveworkedinfulltimepositions,qualifyforlongevitypayafter6or
morecontinuousyearsofservice.
LongevitypayispaidinNovemberpriortotheThanksgivingHolidaybreak.

InternalAudits
Eachcampusordepartmentissubjecttoaninternalaudit
Items reviewed may include, but are not limited to; payroll records, cash receipt and deposit
records,creditcards,assets,andbudgetvariances.

BoosterClubs/PTOs
GuidelinesarepostedonthedistrictwebsitewithintheFinancesection