ACCOUNTING PROCEDURES MANUAL

Presented by: Iris Luna

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 Contact Information
Iris Luna – Director of Accounting
iris.luna@mcallenisd.net

• Dyanira Diaz – Coordinator for Accounting • Elizabeth Barrera – General Ledger

(956) 618-6045 dyanira.farias@mcallenisd.net
• Claudia Garza – Staff Accountant II
(956) 688-5425 claudia.garza2@mcallenisd.net
• Ralph “Andrew” Gonzales- Staff Accountant II
(956) 688-5417 ralph.Gonzales@mcallenisd.net
• Sandra Pulido – Accounting Specialist
(956) 618-6035 sandra.pulido@mcallenisd.net
(956) 632-5186elizabeth.barrera@mcallenisd.net
• Mary Lopez – AP Vendors 0-9 and A-K (Except Amazon, Cintas, Dominos & Gateway)
(956) 618-6034 mary.lopez@mcallenisd.net
• Alma Pena – AP Vendors L-Z
(956) 618-6033 alma.pena@mcallenisd.net
• Alejandra Marmolejo– AP Vendors Amazon, Cintas, Dominos & Gateway
(956) 618-6037 Alejandra.Marmolejo@mcallenisd.net

• Libby Anderson– Travel (McHi Athletic Vertical Team and Last Names A-F)
(956) 688-5404 marialibier.anderson@mcallenisd.net
• Rosalba Gandaria – Travel (Memorial Athletic Vertical Team and Last Names G-O)
(956) 618-6036 rosalba.gandaria@mcallenisd.net
• Belda “Lorena” Uribe – Travel (Rowe Athletic Vertical Team and Last Names P-Z)
(956) 632-8403 belda.uribe@mcallenisd.net

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 District Website

Accounting Procedures and PPT | McAllen Independent School District (mcallenisd.org)

Section A - General Information
Section B - Travel
Section C - Travel Card
Section D - Forms
Section E - Financial Reports and Menus
Section F - Grants
Section G - District Account Coding

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SECTION A – GENERAL INFORMATION
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 Deposits

• Monies remitted for deposit may be in the form of cash and/or checks. Post-dated checks cannot be accepted
from any source and temporary checks are not recommended.
• All monies received MUST be deposited daily.
• For departments that make their own deposits:
o Monies must be deposited on a daily basis, unless the aggregate amount is less than $10.00. Deposits less than $10.00 need to be
deposited by each Friday OR until the aggregate amount is greater than $10.00, whichever comes first
• For departments that submit to Accounting for deposit:
o Monies must be submitted to Accounting daily if the aggregate amount is over $10.00.
o Monies less than $10.00 need to be submitted to Accounting by each Friday morning OR until the aggregate amount is greater
than $10.00, whichever comes first
• Funds must be kept in a safe with access restricted until it’s time to deposit.

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 Petty Cash

• Departments – Food Service, Plant Operations, Athletics and Summer School.

• Specific instructions in manual for each area (requesting, replenishing and returning).
• Petty Cash Request Form and Certification of Responsibility must be filled out when requesting additional petty
cash (Form is located in Section D of manual).

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 2021-2022 Check/Credit Card Writing Schedule
CUT OFF DATE CHECK ISSUANCE DATE

Thursday 5:00 P.M. July 15 July 21 Wednesday

Tuesday 5:00 P.M. July 27 August 4 Wednesday

Tuesday 5:00 P.M. August 10 August 18 Wednesday
Tuesday 5:00 P.M. August 24 September 1 Wednesday

Tuesday 5:00 P.M. September 7 September 15 Wednesday

Tuesday 5:00 P.M. September 21 September 29 Wednesday

Tuesday 5:00 P.M. October 5 October 14 Thursday

Tuesday 5:00 P.M. October 19 October 27 Wednesday

Tuesday 5:00 P.M. November 2 November 10 Wednesday

Thursday 5:00 P.M. November 11 November 18 Thursday

Tuesday 5:00 P.M. November 30 December 8 Wednesday

Thursday 5:00 P.M. December 9 December 16 Thursday

Tuesday 5:00 P.M. January 4 January 12 Wednesday

Tuesday 5:00 P.M. January 18 January 26 Wednesday

Tuesday 5:00 P.M. February 1 February 9 Wednesday

Tuesday 5:00 P.M. February 15 February 23 Wednesday

Tuesday 5:00 P.M. March 1 March 9 Wednesday

Tuesday 5:00 P.M. March 22 March 30 Wednesday

Tuesday 5:00 P.M. April 5 April 13 Wednesday

Tuesday 5:00 P.M. April 19 April 27 Wednesday

Tuesday 5:00 P.M. May 3 May 11 Wednesday

Tuesday 5:00 P.M. May 17 May 25 Thursday

Tuesday 5:00 P.M. May 31 June 8 Wednesday

Tuesday 5:00 P.M. June 14 June 22 Wednesday

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 Donations

Department Donation Process:

• Submit a manual budget amendment form and donation form (see section D for form) to Accounting at the time
of deposit.
• Accounting will deposit and post the donated monies, initial manual budget amendment, and submit to Business
Office.
• The department coordinates with Business to get access to the donation expense accounts.
• To spend the donated money, the department will process purchase orders from the expense accounts listed on
the manual budget amendment.
• Donations must be fully spent by June 30.

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 DONATION
Monetary and/or non-monetary (tangible asset) Ifdonation is real property
Step 1. Present to Campus Principal. If applicable, i.e. land/building, MUST be
present to Asst. Sup./Director. presented/approved by
Prior to proceeding, confirm item Board.
is not on exemptions list.

Step 2. Is the donation solicited or unsolicited?

SOLICITED by employee
UNSOLICITED
(i.e.PTO/Sponsor aware)

DONATION
Isdonation conditional and
greater or equal to $50,000

Step 3: Begin donationform on page 4

FORM FLOW
(Do not fill out Section III until No
approved to accept by Superintendent Yes
or Designee)
Boardapproval required. PRIOR to
acceptance/purchase, donations must
be coordinated with
Assistant/Associate Superintendent

CHART
Does it alter facilities?
(any amount) Step4a. Donationsgreater or equal to (To be presented at ELT meeting)
$5,000 or alters facilities (any amount)
See page 3 for Criteria
for Acceptance
SUBMIT REQUEST TO: (CDC Local)
A) AssociateSuperintendent (Campus) or
No Yes
B) Assistant Superintendent (Department)
(To be presented at ELT meeting)
See page 3 for Criteria for Acceptance
Donationsgreater or (CDC Local)
equal to $5,000

No Yes
Approved Denied
Process can continue

Step 4b: Donation is

less than $5,000
Step 5. Complete section III Refuse donation
Designeecan accept - FinalAcceptance on
and file donation Donation form by Designee
form at Campus/
Department for
tracking purposes.
Step 6. If the donation
(monetary or non-monetary)
is over $5,000, submit
donation form to Accounting

Donations greaterthan $5,000 have the

option to be recognized by the Board,
coordinate with Assistant/Associate
Superintendent

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*Any donation made to the District becomes the Sole Property of the District.
 Receiving Date on PO’s

• Date received on purchase orders must be the date goods/services were received by MISD.
• Receiving date is not the invoice date.
• Receiving date is not the date paperwork is completed.
• Receiving date for travel is the last day of the travel unless it is an advancement check.
• Receiving date for travel advancement is the day payment is submitted to Accounting.

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 Staff Incentives

• Staff incentives are only allowed to be purchased by the Superintendent’s office, Human Resources, Student
Outreach, Community Information and from Activity Funds (8xx/9xx).
o These departments are ONLY allowed to purchase staff incentives for marketing purposes.

• Each incentive must not exceed $20.

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 Purchase Order Payment Processing

• Documentation should be submitted to Accounting in the following order

o Purchase Order Status Inquiry
o Invoices/receipts
o Any additional backup (if applicable)

R • The file sent to Accounting should be labeled with the vendor name followed by the PO number
o For example, “Gateway 7341110000”

• There should only be one invoice per attachment

R o If you have 3 invoices but one Purchase Order, you would submit 3 different attachments to Accounting. Each
attachment would have the PO followed by the corresponding invoice.

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 Partial Shipments

• All partial shipments should be paid upon receipt of merchandise and invoice.
• Write “P” on the Purchase Order Status Inquiry submitted to Accounting to indicate it’s a partial payment.
• If the Purchase Order Status Inquiry doesn’t have a “P” written on it, it will be assumed the PO is fully paid and
Accounting will close the PO.
R • Once a PO has been closed, it CANNOT be reopened. A new PO would have to be created.

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 Meals and Refreshment Purchases
• Light refreshments/meals may be integrated as part of a campus/staff meeting. Supporting documentation is required:
o Date of meeting
o Purpose of meeting
o Roster of attendance
o Notice of Meeting/Agenda
o Itemized receipt

• Cost of the meal or refreshment for the meeting must not exceed $18 per person and must be considered a working
lunch (participants remain at training).
• Light refreshments/meals up to $7 per student can be provided to students for non travel events. Supporting
documentation is required:
o Agenda with the date of the event
o Purpose of event
o Roster of attendance
o Notice of Meeting or Agenda
o Itemized receipt

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 HEB

Reminders on HEB PO’s and payments:

• When creating the requisition use vendor 0100516.
• Scanned receipts must be wholly visible (date of receipt must be visible).
• On top of PO place an F or P letting us know if we should fully or partially pay the PO, otherwise we consider it
fully paid and we will close the PO.
• An agenda, flyer or calendar must be submitted as backup on the PO being submitted.
• Review that the quantity received is correct on the 6399 or 6499 line.
• With HEB we cannot pay the additional 10% like we can with other vendors. It has to be exact amount or less.

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 Year End Purchase Order Instructions

• All Purchase Orders must be paid, closed or canceled prior to leaving on summer break.
R • Contact the Purchasing Department for any PO’s that need to be closed.
• The date in which items are received and services rendered determine which budget year expenses may be paid
from.
• Items received and services rendered through June 30, are required to be paid from the budget ending June 30,
including grants.
R • If a purchase order does not exist for expenses incurred through June 30, and we are in the next fiscal year,
contact the Accounting Department for directives on how to proceed.
• If a purchase order cannot be generated because an account is overdrawn, amend immediately so that a purchase
order can be generated. If the purchase order cannot be generated, contact Accounting for directives in
processing payment.

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 Year End Purchase Order Instructions (Cont.)

• Purchase orders generated during the current fiscal year which will have goods received or services rendered
after June 30, will be carried forward and expenses paid from the new budget.
R • Accounting will send each campus/department an Encumbrance report and the Bookkeeper/Secretary will
research each PO and write on the report next to each PO whether to carry forward, cancel or pending to be paid.
• For PO’s to carry forward, verify availability of funds in new year budget
• Information must be submitted to the Accounting Dept. before the summer break.
• Process all outstanding travel forms for travel incurred as of June 30, 2022. These expenses are required to be
paid from the budget ending June 30, 2022.

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 ALLOWABLE/UNALLOWABLE PURCHASES (not all i

Description Student Activity

Campus Activity Funds General Fund
Funds
(9XX) (199)
(8XX)

Allowed for specific

departments and
Staff incentives not to exceed $20 Allowed Allowed purposes (see page A-
28 of Section A
Accounting Manual)

Staff shirts not to exceed a total of $50 for the year

Allowed Allowed Not Allowed
regardless of what account is paying for them

Flowers for death or illness of an employee, student or

Not Allowed Allowed Not Allowed
immediate family member of an employee or student

Student incentives (other than gift cards) Allowed Allowed Allowed

Gift Cards for students Not Allowed Allowed* Not Allowed
Gift Cards/certificates to employees Not Allowed Not Allowed Not Allowed
Snacks/Meals for students Allowed Allowed Allowed
Allowed for working Allowed for working
Snacks/Meals for employees Allowed
lunches lunches
Allowed for working Allowed for working
Snacks/Meals for parents and community members Allowed
lunches lunches
Expenses and purchases related to sales of items for
Allowed Allowed Not Allowed
fund-raising activities

Improvement of campus and site facilities such as

Allowed Allowed Allowed
plants, bulletin boards, signs, and flags

Employee Stipends (only if approved by HR) Allowed Not Allowed Allowed

Cash/Check to students (Other than refunds or

Not Allowed Not Allowed Not Allowed
scholarships)
Scholarships to students for expenses at an accredited
Allowed Not Allowed
educational institution
Allowed

HEB curbside pickup fee Allowed Allowed

Allowed

*All gift cards purchased out of the student activity funds (8xx) must be from a department store and cannot be a visa, master card, or other type of cash
equivalent gift card.

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 ALLOWABLE/UNALLOWABLE PURCHASES

Campus Activity Student Activity General Fund

Description Funds Funds (199)
(9XX) (8XX)

Instructional supplies Allowed Allowed Allowed

Consumable lounge items such as coffee, creamer, sugar,
Allowed Not Allowed Allowed
Culligan water
Large consumable lounge items such as microwave,
Allowed Not Allowed Not Allowed
refrigerator and coffee pot
Letterman/Award Jackets Allowed Allowed Not Allowed
Field trip admission fees Allowed Allowed Allowed
Travel for staff with no students Allowed Not Allowed Allowed

Loans to employees, parents, or students for any reason Not Allowed Not Allowed Not Allowed

Donations to individual members Not Allowed Not Allowed Not Allowed

Institutional membership for employees in educational

Allowed Not Allowed Allowed
organizations (the membership stays with the district)

Organization or Institutional membership for students.

However, if an individual membership is only available and is
Allowed for new
necessary for students to participate in certain activities, then Allowed Allowed
clubs
the expenditure is acceptable if a notation is made to document
the necessity

Replacement or repair of an individual’s property that was lost,

stolen, or damaged on the school or district’s premises or while Not Allowed Not Allowed Not Allowed
being used at a school or district function

Payment of expenses for spouses or other non-employees Not Allowed Not Allowed Not Allowed

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SECTION B - TRAVEL
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 Travel Policies/General Information

• For individuals traveling using a federal grant or any other fund that limits the reimbursement amount, the
allowable amount of the grant or fund will supersede any amounts contained in this procedure.
• Any exceptions to travel procedures must be approved by the Superintendent or his/her designee.
• Budget Manager of the funding source being used may determine the maximum expense limits for the trip as
long as they do not exceed those defined by the District.
• Online third-party sites (i.e. Expedia, Travelocity, etc.) should not be used due to the fact they are unable to
provide itemized receipts. These sites will not exempt State of Texas sales tax. The District will not pay or
reimburse State of Texas sales tax.

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 When Is It Considered Travel?

• Anytime a student/employee has to go off campus and the District is paying for any of the below:
o Registration, Meals/snacks, transportation (other than MISD bus), Hotel

• Examples:
o Field trips
o Banquets off campus grounds
o Student meetings held off campus grounds
o Staff meetings held off District grounds

• Exception: prom (not considered travel)

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 Student Travel – General Information

• One travel requisition Form per trip prepared by the Sponsor must be approved in advance by the Principal or
Department Head/Supervisor.
• If the student is traveling with a Non-Employee (Parent, Sponsor), the travel requisition form is prepared by the
Sponsor (Employee) and approved by the Principal or Department Head/Supervisor.
• If travel includes students/Employees/Non-Employees from different campuses and sharing expenses, the PO
must include a list of names with their corresponding campuses and account numbers.
• For cancelled trips, the Sponsor must notify the Secretary/Bookkeeper to cancel with sufficient time to not incur
expenses. The Secretary/Bookkeeper is responsible for requesting reimbursement for those payments paid in
advance.
• If a group travel is being funded by more than one source, the Department/Campus originating the trip is
responsible to collect all information and to group all Travel Advance/Reimbursement Requisition forms before
submitting to Accounting.

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 Student Travel – General Information (Cont.)

• Accounting Clerk will automatically issue a Travel Card for expenses allowed to be paid with a Travel Card
unless otherwise noted on the Travel Advance/Reimbursement Form (Travel Form).
o Write “CHECK NEEDED” on the Travel Form next to the category the check is needed.

• Any residual monies must be submitted to the Accounting Department or Campus within 3 business days of
completion of the travel.
• All travel must be closed within 3 business days of completion of the travel. To close the travel the following
must be submitted to the Accounting Department:
o Travel requisition form with “FINAL” on the top of the form
o PO status inquiries (if there is changes)
o All itemized receipts
o Backup documentation

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 Student Travel – Meals
Students, Employees and Non-Employees (Parents and Sponsors):

The following guidelines will be used to
determine meal entitlements:
• To claim breakfast, the traveler
must depart prior to 6:00 a.m.
• To claim lunch, the traveler must
depart prior to 12:00 noon.
• To claim dinner, the traveler
must depart/arrive after 7:00
p.m.
Meal Rates (Employees meal amounts are the same as Student
Meals.)
• Field trips are considered travel so employees will have the
same allowable meal amount as students
• Inside Region One area – Maximum of $7 per meal
• Outside Region One area within the State of Texas – maximum
of $8 per meal
• Meal Allowance is calculated on a per trip basis
• Outside the State of Texas - Maximum $50 per day
o $13 for Breakfast, $14 for lunch, and $23 for Dinner
o For travel days you must consider the departure and arrival
times when determining the meal allowance for that day
• Meals provided in registration or conference is reduced as
follows:
o $13 for Breakfast, $14 for lunch, and $23 for Dinner

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 Student Travel – Meals (Cont.)

• If meal advancement is used to eat at an establishment as a group, an itemized receipt is required along with the
rosters.
• If meal advancement is distributed to the students a signed Student/Sponsor Meal Advancement Form is
required.
• Any residual monies must be submitted to the Accounting Department or Campus within 3 business days of
completion of the travel.
• Gratuity up to 15% or gratuity automatically assessed by the eating establishment on the original itemized
receipt, are allowed from local funds (183,184,199) and from Activity Funds (8xx,9xx) as long as it’s still within
the per diem guidelines.
o Student Activity funds (8xx) can pay any amount of gratuity as long as it’s within the meal allowance stated in the
student minutes

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 Student Travel-Vehicle Rental

• If Students are transported in passenger vans, the driver must ensure that the number of passengers in the vehicle
does not exceed the designed capacity of the vehicle and that each passenger is secured by a safety belt as required
by applicable law. If 10 or more Students are to be transported, a school bus must be requisitioned.
• Due to the increased liability of an at-fault vehicle accident, the District prohibits the use of a personal vehicle to
transport Students.
• Do not select the Prepaid Fuel Option from the rental agency at the time of reservation.
o The vehicle must be filled up prior to returning the vehicle back to the rental agency.

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 Student Travel – Gasoline

• Gasoline monies are advanced when there is student travel.

• How to estimate gasoline amount:
Total roundtrip miles divided by 25 (estimated # of miles per gallon) multiplied by approximate
cost per gallon.
Example:
600 roundtrip miles / 25 = 24 gallons X $3.00 = $72
• Itemized gas receipts which detail gallons purchased, fuel cost, date, etc. are required.

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 Student Travel – Gasoline (Cont.)

UNALLOWABLE RECEIPT ALLOWABLE RECEIPT

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 Employee Travel – General Information

• One travel requisition Form must be prepared per trip, per Employee and approved in advance by the Principal
or Department Head/Supervisor.
• For Group travel, hotel and registration must be paid through one travel form. All other travel forms will
reference the travel form where the hotel and registration are being paid out of.
• If a group travel is being funded by more than one source, the Department/Campus originating the trip is
responsible to collect all information and to group all Travel Advance/Reimbursement Requisition forms before
submitting to Accounting.

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 Employee Travel – General Information (Cont.)

• Out of State and International travel requires the approval from the Executive Leadership Team (ELT). If ELT
approves the travel, the travel requisition form must be signed by the respective Assistant/Associate
Superintendent.
• For cancelled trips, the Employee must notify the Secretary/Bookkeeper to cancel with sufficient time to not
incur expenses. The Secretary/Bookkeeper is responsible for requesting reimbursement for those payments paid
in advance.
• All travel must be closed within 3 business days of completion of the travel. To close the travel the following
must be submitted to the Accounting Department:
o Travel requisition form with “FINAL” on the top of the form
o PO status inquiries (if there is changes)
o All itemized receipts
o Backup documentation

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 Employee Travel – Meals

• Meals will be on a reimbursement basis.

• For meal reimbursements, the Employee Travel Meal Statement form must be filled, read, and signed certifying
that the actual amount being claimed is the actual amount spent. The amount being claimed should not include
tax and gratuity. Alcoholic beverages should not be included on these receipts.
• Itemized meal receipts should be kept by the employee for up to 5 years as per the Texas State Library and
Archives Commission. The District or any firm/organization auditing the District may request from the
employee the itemized receipts to validate actual costs being claimed for reimbursement .
• Day trips are defined as those trips where an overnight stay is not required. Employees will not be reimbursed for
meals for day trips.

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 Employee Travel – Meals (Cont.)
IN-STATE TRAVEL
• Maximum daily meal rate
o $50.00 per day ($55.00-$5.00 incidental expenses)
o First and last calendar day of travel – Maximum daily
meal rate will be calculated at 75% of the Standard Rate
(75% of $50.00=$37.50).
o Meals provided in the registration fee or hotel will not
be reimbursed. Those meals will be reduced from your
maximum per diem rate as follows:
 Non travel days - $13 for Breakfast, $14 for lunch, and
$23 for Dinner
 Travel days - $9.75 for Breakfast, $10.50 for lunch, and
$17.25 for Dinner
OUT OF STATE TRAVEL
• Refer to the U.S General Service Administration
(GSA) website to obtain the rates established for the
city the employee is traveling to.
• The daily meal rate will be calculated up to the
maximum per locality without incidental expenses.
• If neither the city nor the county is listed, use the
standard rate without incidental expenses
• Meals provided in the registration fee or hotel will not
be reimbursed. Those meals will be reduced from
your maximum daily meal rate.
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 Employee Travel – Hotel

• Hotel expenses will be advanced for all travelers based on a quote obtained by the Employee .
• Always search for the best hotel rate available.
• Refer to the U.S General Service Administration (GSA) website to obtain the rates established for each city and
attach a copy as backup when submitting your documentation to Accounting
• If the room rate is greater than the GSA rate, a separate line item must be on the PO to reflect this overage .
• Hotel taxes and fees (other than the Texas state tax) must be listed on a separate line item on the PO (see Hotel
PO examples).
o The Texas Hotel Occupancy Tax Exemption Certificate must be submitted to the hotel upon arrival so that the
employee is not charged State Tax in the State of Texas. The District will NOT pay or reimburse this tax.

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 Employee Travel – Transportation
• Airfare may not exceed the average coach fair. Airfare fees beyond coach fare (i.e. choice of seating fee) are unallowable.
• When renting a vehicle, do not select the Prepaid Fuel Option from the rental agency at the time of reservation. Make
sure the vehicle is filled up with gasoline prior to returning the vehicle.
o Itemized gas receipts must be submitted to claim reimbursement.
o How to estimate the fuel reimbursement:
Total roundtrip miles divided by 25 (estimated # of miles per gallon) multiplied by approximate cost per gallon.
Example:
600 roundtrip miles / 25 = 24 gallons X $3.00 = $72
• When private automobiles are used, mileage will be reimbursed at the IRS stated rate for the shortest route between points
traveled.
o Current rate is .56 cents per mile.
o Travelers are required to calculate mileage using an electronic mapping source (e.g. map quest).
o Mileage will only be reimbursed from your work location to the hotel/conference and up to twice a day for mileage
between the hotel and conference.
o Mileage to restaurants or for leisure activities will NOT be reimbursed.

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 In District Mileage
• Non-Administrative professional and para-professional staff can be reimbursed mileage when traveling within
the District using their personal vehicles if approved by the budget manager.
• A travel advance/requisition form (travel form) must be filled out per semester (December/May).
• Mileage will be paid at the IRS stated rate at the time of travel. Currently it’s .56 cents per mile.
• A requisition/PO must be entered prior to claiming the mileage reimbursement using an estimated number of
miles to be traveled per semester (December/May).
• Payments for in District Mileage reimbursements must be submitted to Accounting once the total reimbursement
is $50 or more, or at the end of the semester (December/May), whichever comes first.

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 In District Mileage (Cont.)

• The McAllen ISD In-District Mileage Chart must be used when determining the miles traveled between McAllen
ISD campuses/departments.
• For travel other than between campuses/departments (e.g. house visits), an electronic mapping source such as
map quest must be used.
• Mileage will only be reimbursed from your work location to your destination.
• The person traveling needs to prepare an In-District mileage form (see Section D) and attach it to a properly
completed travel form.

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Travel Check List

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PO Examples
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 Hotel Example
• Quantity = # of rooms X # of nights
• Unit Price= GSA rate or hotel rate (whichever is less) without taxes
• Overage and taxes will be listed on separate lines.
• If more than one account is being used, each will need to be on separate line items. Split funding on
on one line will no longer be used for travel PO’s

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 Car Rental Example
• Quantity= number of vehicles rented
• Unit Price= price per vehicle
• If the vehicles have different rental prices then they will need to be listed on separate line items.
• If more than one account is being used, each will need to be on separate line items. Split funding on on one line will
no longer be used for travel PO’s.

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 Student Travel in Texas-Meals
• Quantity= number of meals per person X number of people
• Unit Price= maximum meal allowance
• If more than one account is being used, each will need to be on separate line items. Split funding on on one line will
no longer be used for travel PO’s.

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 Student Travel outside of Texas-Meals
• Quantity= number of students/employees
• Unit Price= maximum meal allowance ( $50 except for first and last day of travel which is reduced based on the
departure and arrival times)
• If more than one account is being used, each will need to be on separate line items. Split funding on on one line will
no longer be used for travel PO’s.

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 Employee Travel in Texas-Meals
• There must be a line for each travel day.
• Quantity= 1
• Unit Price= $37.50 for the first and last day of the trip. $50 for the days in between.
• If more than one account is being used, each will need to be on separate line items. Split funding on on one line will
no longer be used for travel PO’s.

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 Employee Travel Outside of Texas-Meals
• There must be a line for each travel day.
• Quantity= 1
• Unit Price= Per diem amount listed on the GSA website
• If more than one account is being used, each will need to be on separate line items. Split funding on on one line will
no longer be used for travel PO’s.

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SECTION C – TRAVEL CARD
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 Travel Card

• The purpose of the travel card program is to establish a more efficient, cost-effective method of disbursing travel
funds.
• The District will not pay for Credit Card processing fees.
Student travel:
• Travel card can be used for meals, hotel, registration, flights, baggage fees, shuttle fees, parking and gas.
Employee Travel without students:
• Travel card can be used for hotel, parking at the hotel, flights, and registration.

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 Travel Card

• The travel card may only be used to pay for travel costs that have been preapproved with a Purchase Order.
• A Travel Card will automatically be issued for expenses allowed to be paid with a Travel Card unless otherwise
noted on the Travel Advance/Requisition Form (Travel Form).
• Check writing schedule should still be followed when requesting a travel card.
• Travel Card will be issued two days before the trip and the employee will need to fill out a Cardholder
Agreement Form (See Section D for form) when picking up the card.
• Travel Card should be returned to the Accounting Department within 1 business day from returning from the trip.
• All travel must be closed within 3 business days of completion of the travel. To close the travel the following
must be submitted to the Accounting Department:
o Travel requisition form with “FINAL” on the top of the form
o PO status inquiries (if there is changes)
o All itemized receipts
o Backup documentation

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FEDERAL GRANTS
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 State and Federal Revenue Sources - CB (Local)
R 1. All applications for Federal grants must be presented to the Board
of Trustees by the grant manager/Associate
Superintendent/Assistant Superintendent as an informational item
prior to submitting the application. The presentation must include at
a minimum:
a. Summary of Application
i. grant name
ii. term of grant
iii. grant amount
b. Grant Manager
c. Plan for the use of funds
2. All Federal grants must be approved by the Superintendent.
3. The Board agenda presentation item must be submitted to
Accounting.
4. Accounting will upload a listing of grants which include the title,
amount, term of grant and grant manager on the Financial
Transparency website.

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FIXED ASSETS/HIGH PILFERAGE
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 Fixed Assets

• Have a useful life of longer than 1 year and a cost greater than or equal to $5,000.
o Land and Land improvements (6619)
o Building Purchase, construction or improvements (6629)
o Architecture/engineering fees (6624)
o Vehicles (6631)
o Equipment (6639)

• Items should be delivered to the Warehouse for tagging. In the case the item is not sent to Warehouse
please contact them so the item can be tagged.

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 High Pilferage (6398)
• Items that are more susceptible to theft and must be tagged and tracked.
High Pilferage Technology Items not considered High
High Pilferage Equipment Items <$5,000(generally
Pilferage
$500-$4,999 items that connect to the
MISD network)
• Computers (CPU, Laptop, Servers) • Furniture (desks, chairs, cabinets, etc.)
• Drones & Robots • Mobile Devices (iPads, Chromebooks, • Stylus
• Simulator, Infant Android, Apple) • USBs
• Musical Instruments • eReaders • Keyboards
• Virtual Reality Equipment • Printers • Power Adapters
• Interactive Whiteboards • Smart TVs • Additional accessories such as
• Nintendo Switches/Equivalent • Stream Media Players • Cables
• Audio Visual Equipment • Streaming/Casting Devices(Firestick, Roku, • Cases
• Vehicles Less than $5,000 Apple TV, Airtame) • Straps
• Projectors • All computer monitors • Tripods
• Docking Stations/Port replicators
• Document Cameras
• Web Cams
• Cameras
• Document Scanners
• Speakers $150-$4,999
• Headsets $150- $4,999
• Other technology equipment

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SECTION G – DISTRICT ACCOUNT CODING
54
Object Code Listing

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 Professional, Consultant and Contracted Services
Coding

6219 6291 6299

Professional Services Consultant Services Contracted Services

• Architecture, Optometry, • The practice of helping • Miscellaneous services not

Landscape Architecture,
Professional Engineer, Land
Surveying, Medicine and
Professional Nursing
districts improve performance specified by TEA. Staff
through analysis of existing Development Presenters,
problems and development of Story Tellers, Disc Jockeys,
future plans. This does not Officials, Judges, etc.
include organized activities
such as training or other
similar educational activities.

Proposal or contracts must have an all-inclusive daily rate fee - travel expense fees included in the daily rate.

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 6411/6412 Revision
R 6411-TRAVEL/TRAINING
(EMPLOYEES ONLY)
• This code is used to classify the cost of:
transportation; meals; room; registration fees
associated with virtual and in-person
trainings, conferences, seminars, and in –
service trainings; and other expenses
associated with professional development and
traveling on official school business.
• Includes meals/refreshments for the training
• Does not include meals/refreshments for staff
meetings (6499)
R 6412-TRAVEL/TRAINING
(STUDENTS ONLY)
• This code is used to classify the cost of:
transportation (rental of vans, buses, and
other vehicles); meals; participation fees;
room; registration and participation fees
associated with virtual and in-person
conferences and events; and other expenses
associated with students’ traveling for school-
sponsored events.
• Only change is that virtual conference/events
are now coded to 6412
• No change in meals. Only meals for travel are
coded to 6412.
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QUESTIONS?
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