All administrator meeting 7/27/16

1. All administrator meeting 7/27/16 Presented By: Laura Modrusic and Sue Reno (Finance) Dr. Joycelyn Pugh-Walker (Federal Programs) Terry O’Neil (Facilities) Jim Troxel(Transportation) Scott Williams (Food Service) Cedric Brown, Grant Wellness Coordinator

2. School Funding Basics Four Required Funds in Missouri School Accounting: Operating Funds: General Fund: Accounts for most all expenditures not required to be paid out of one of the other funds (includes student activity funds). Special Fund: Used for the compensation of certified staff and benefits as well as tuition paid to other districts. Other Funds: Capital Projects/Bond Funds: Used primarily for the construction and equipping of school facilities. Debt Service Fund: Used solely for the payment of the principal and interest on general obligation bonds.

3. Revenue Budget Allocation

5. Local Tax Revenue Comparison

6. OPERATING FUND REVENUE/EXPENDITURE

7. Expenditures by Object

8. Fund Balance • A fund balance provides sufficient resources to meet payroll and other obligations prior to the receipt of property taxes each January • A healthy fund balance helps eliminate the need for borrowing to meet operational expenses and provides a cushion for unexpected expenditures

9. Fund Balances

10. Bond Fund • Successful Bond Election in April 15 where voters approved $31,000,000 of bond sales for equipment, technology, facility improvement and two specific projects: • Safety and Security • Conversion of existing school wing into a STEAM learning center • Bond Funds will be available through the FY 18/19 year.

11. ALLOWABLE BOND EXPENDITURES • School Bond funds are “restricted” and may only be used for the following: • Expenditures that typically cost over $1,000 for the initial, addition and replacement of equipment items such as furniture and equipment for the classroom. Expenditures for two-way radios, fax machines, and technology related equipment (network equipment, servers, PC’s, chromebooks, ipads, printers and other peripherals and devices) as well as the infrastructure to run technology is allowable. Supplies and purchased services are not allowable expenditures from this fund.

12. ALLOWABLE BOND EXPENDITURES • IMPORTANT NOTE: • All technology related items MUST be purchased through the technology department. This equipment is inventoried and must be compatible with our current technology infrastructure and equipment. • Any type of equipment that must be installed and permanently affixed to walls, floors, ceilings, pavement, etc, MUST be purchased through the Facilities department. • Both of these departments will provide an estimate of installation costs which will be added on to the purchase price of the item. These departments will be responsible for the purchase of the item as well as for the installation.

13. SCHOOL FINANCE – WHAT ARE THE RULES?

14. Reason for Compliance Our funding depends on compliance! • U.S. Department of Education Requirements • Federal Grant Requirements – Office of Management & Budget (OMB) • DESE Requirements • Annual Audit • IRS Mandates • Fair Standard Labor Laws

15. ANNUAL AUDIT • Review Financial Information. • Review Internal Controls and Procedures – test processes. • Review DESE compliance and test procedures. • Test payroll and Human Resource/Core Data information. • Conduct a A-133 audit for Federal Program Compliance. • Report findings to Board of Education, DESE and Federal Agencies. • Request corrective action report from District and report to DESE. • Follow up and report findings.

16. NEW UNIFORM GRANT GUIDANCE • Financial Management • Cash Management Procedures • Allowability Procedures • Procurement Procedures • Procedures for Property Management • Tracking Equipment (effective controls over and accountability for all funds, property and assets). Must have controls to safeguard all equipment. • Travel Policies

17. Business Operating Procedures Manual • PROCEDURES WITH POLICIES ARE OUTLINED AND INCLUDE: • Control Environment • Risk Assessment • Control Activities • Information and Communication • Monitoring • Established an Internal Audit Committee to perform risks analysis on FFSD procedures and perform internal audits in buildings and departments to ensure proper compliance.

18. CONTENTS INCLUDE: • Building Deposit procedures (page 9) • Petty Cash procedures (Page 10) • Purchasing and Procurement (Page 15-18) • Professional Development (Page 20-21) • Travel (Page 22-25) • Asset/Equipment Management (Page 59-61)

19. UNIFORM GUIDANCE PROCUREMENT

20. Policies Regarding Purchasing • Policy 6052: Purchases that exceed $10,000 must have prior Board approval. • Policy 6053: Employees are required to contact multiple providers before making a decision regarding purchases over $3,000. Purchases/Services over $10,000 must be competitively bid with sealed bids. • Policy 6055: Authorized District Employees may use purchasing cards issued to the District to make purchases when performing job duties if the vendor does not accept PO’s. • Policy 6056: District employees shall not initiate orders, make purchases, or otherwise obligate District funds with the intent of later submitting a purchase order for approval.

21. Purchasing – Board policy #6056 • All purchased must be approved by Principals through the following methods: • Purchase Orders (approval by requisition in Munis System) • Purchasing Card (must follow Pcard procedures) • Petty Cash (small incidental items) • Warehouse Items (Old MIS system) • Cash (other than petty cash) is not an acceptable form of payment for goods and services. • Employees may not purchase items for individual use or organizations not associated with the District in order to use the tax exempt status. • Employees will not be reimbursed for items purchased using any method not described above. • Failure to follow proper purchasing procedures will result in disciplinary action and/or may result in the individual paying for the item through payroll deduction.

22. Sole Source Provider • A sole source is a good or service that is ONLY available from one source. Examples are: • One of a kind items • Materials or parts that are compatible with existing material • Replacement parts • Delivery Date restrictions • Unique Design • Emergency purchases • If an order is a “sole source provider” please note that in the General Notes section of the Purchase order and attach a Request for Sole Source Form to the PO.

23. Important Purchasing Information • Administrators should never share their password or request their office manager to approve PO or Pcard requisitions. • The only authorized person to sign a contract is the Superintendent or his designee. All contracts should be forwarded to the CFO for compliance review before the Superintendent approval. • All orders of $10,000 or greater must be sent to Superintendent’s office manager as an agenda item to be approved at the next available Board meeting. • All orders for materials out of the general fund must be placed by April 15, 2017. Purchase orders will not be accepted after this deadline.

24. Federal Programs Purchasing • All expenditures using Federal Funds must be included in the grants initial plan submitted to DESE. • Expenditures must be approved in the workflow by the Director of Federal Programs before the purchase order is created. • P-cards will not be used for federally funded purchases in order to comply with EDGAR rules. • Approved travel will be handled by the Federal Programs department. All registration, hotel and flights will be processed by this department. • All expenditures must be completed by March 15, 2017.

25. UNIFORM GUIDANCE PROPERTY MANAGEMENT

26. PROPERTY MANAGEMENT • Must have adequate controls in place to account for location, custody and security of property and equipment. • Policy 1058.2 states it is the responsibility of all district employees to safeguard and protect district property and assets from damage, loss and theft. These duties include securing work areas upon departure, reporting damaged or lost property immediately and reporting any knowledge of theft or dishonesty. • All property policies can be found in Operations Manual and in google drive, district forms, finance, in the folder labled liability, property, workers comp and insurance.

27. PROPERTY MANAGEMENT • Proper forms can be found in the finance drive in the folder labeled Liability, Property Workers Comp, Insurance • Failure to report lost, stolen or broken equipment within 30 days of discovery will not be covered. • Check lists for beginning and end of the year can be found in google docs under district forms – District and should be utilized. • Technology has created a new equipment check out form that will be used.

28. UNIFORM GUIDANCETRAVEL • Travel policy has been revised and can be located in the district forms google drive under finance – travel. • Things to consider: • A request for travel must be submitted, approved by immediate supervisor and received in the PD office no less than 10 days before the trip. • A purchase card can only be used for registration, hotel and flights. • All meals and mileage will be reimbursed on the expense report that should be completed and submitted within 14 days of the trip. The request for travel must accompany the reimbursement request. • An original detailed receipt is required for all expenses requested for reimbursement. • Gratuity is allowed up to 20%. • Meal expenses must not exceed $50.00 per day.

29. Student Activity Account Guidelines

30. STUDENT ACTIVITY ACCOUNTS • Student Activity accounts follow the same purchasing policies. A principal is authorized to approve expenditures from these accounts. • All fundraisers must be approved by the principal. • Fundraisers must follow fundraising District policy. • Smart Snack Guidelines apply to ALL schools and programs. We will be monitoring compliance in order to comply with our DESE corrective action plan. • Locations of vending machines and school stores should not conflict with the operations or guidelines of the food service program. • Vending machines and school stores placed in food service areas must have approval of the Cabinet member responsible for Food Service Operations.

31. STUDENT ACTIVITY ACCOUNTS • No individual shall have the dual responsibility for collection and expenditure of student activity funds. • Collection of cash must be accounted for by using student rosters and cash MUST be deposited within three days of receipt in the District bank account. Guidelines and forms will be available in our Student Activity guideline document. • Procedures and forms for handling ticket sales at events will be found in the Student Activity Guidelines and must be followed. • All student activity cash should be kept overnight in the school safe. • PTO organizations and extra-curricular programs will receive training on these procedures. • Crowd Funding must be approved by Finance office.

32. Miscellaneous Important Information

33. Workers Comp – Light Duty • Employees will be able to return to light duty if they are released from a workers comp injury. • Assignments will be duties such as: • Monitoring the door and buzzing parents into building • Answering phones • Supervision of cafeteria/playground duty • Shredding • Inventory review • Making copies or delivering items to classrooms • If you have a light duty position available in your school, please notify Theresa George or myself with your ideas and need.

34. Staff Issues – Where do we report… • Personnel issues involving custodial staff MUST be reported to the Custodial supervisor, Chris Newton. All investigations must be conducted by the Facilities department. • Personnel issues involving Food Service staff MUST be reported to Food Service Director, Scott Williams. All investigations must be conducted by the Food Service department. • All workers comp type incidents must be reported to Theresa George and forms filled out as soon as possible. • All property loss must be reported to the Security office as soon as possible and a police report must be obtained. Tom Dunlap will assist with this process.

35. FACILITIES – TERRY O’NEIL

36. OPERATIONS & MAINTENANCE Deputy Superintendent of Operations Services – Larry Larrew Asst. Superintendent of Business Services – Laura Modrusic, CFO Director of Operations & Maintenance (Facilities) – Terry O’Neil Custodial Services Supervisor – Chris Newton Maintenance Supervisor – Kurt Ramsey HVAC Asst. Supervisor – Matt Furfaro Grounds Asst. Supervisor – Mike Kirchoff Warehouse/Delivery – Tony Costa Copy Center Lead – Daisy Carey Lead Plumber – Mike Sievers Lead Electrician – Greg Lebeau Lead AV/Electronics Tech – Ron Johnson Divisions: Custodial Services, General Maintenance, Grounds, Painting, Doors/Locks (Lock Smith), Carpentry, HVAC, Plumbing, Electrical, AV, Safety

37. OPERATIONS & MAINTENANCE • SAFETY & SECURITY PROJECT – PHASE I • NEW SURVEILENCE CAMERA SYSTEM

38. OPERATIONS & MAINTENANCE • Project increased the quality and number of cameras at each location • All Elementary Schools are Completed – Other than minor adjustments • High Schools nearing completion SAFETY & SECURITY PROJECT – PHASE I NEW SURVEILENCE CAMERA SYSTEM

39. OPERATIONS & MAINTENANCE LIVE & VIDEO CAMERA SYSTEM ACCESS Request for access to the camera surveillance system should be requested through the Building Administrator and/or Department Asst. Superintendent to the Director of Operations & Maintenance (Terry O’Neil) SAFETY & SECURITY PROJECT – PHASE I NEW SURVEILENCE CAMERA SYSTEM

40. OPERATIONS & MAINTENANCE SAFETY & SECURITY PROJECT – PHASE I NEW SURVEILENCE CAMERA SYSTEM CAMERA ACCESS BUILDING ADMINISTRATOR • Should have access • Should control access for the building • Should not allow viewing in public areas • Should not allow any other building staff to view the video footage • Security and/or Director of Operations & Maintenance can assist in viewing video

41. OPERATIONS & MAINTENANCE SAFETY & SECURITY PROJECT – PHASE I NEW SURVEILENCE CAMERA SYSTEM CAMERA ACCESS OFFICE MANAGER/OFFICE STAFF • This should be VERY limited access • Monitor Entry Doors to allow visitor entry • Should not allow viewing in public areas where staff, students or parents can see the monitor • Should not allow to view the video footage • Security and/or Director of Operations & Maintenance can assist in viewing video

42. OPERATIONS & MAINTENANCE SAFETY & SECURITY PROJECT – PHASE I NEW SURVEILENCE CAMERA SYSTEM USE OF CAMERAS • If you zoom in you must zoom out • Cameras are not for personal use or individual monitoring • Schools without a security officer on duty should not be attempting to monitor all cameras • No additional, larger or new monitors will be purchased by through Facilities budget • Your school/building can purchase a monitor using any funding you have available for this purpose.

43. OPERATIONS & MAINTENANCE SAFETY & SECURITY PROJECT – PHASE II SECURE ENTRY – DOOR MONITORING SYSTEM VISITOR MANAGEMENT SYSTEM

44. OPERATIONS & MAINTENANCE SAFETY & SECURITY PROJECT – PHASE II SECURE ENTRY – DOOR MONITORING SYSTEM Audio Video Door Release Card Reader – Staff Entry

45. OPERATIONS & MAINTENANCE SAFETY & SECURITY PROJECT – PHASE II VISITOR MANAGEMENT SYSTEM Scan Visitor License System Runs Check Prints Name Tag (if Approved)

46. BUILDING EMERGENCIES PLEASE DO NOT SEND A SERVICE REQUEST FOR AN BUILDING EMERGENCY CALL THE FACILITES DEPARTMENT DIRECTLY 506-9170 Water leaking through ceiling, floor, walls into building Drain backing up, overflowing, spraying water Toilet backing up and/or overflowing Broken Glass/Windows ANY LIFE THREATENING ISSUES PLEASE CALL 911

47. UTILITY INVOLVED EMERGENCIES • ELECTIC – POWER OUTAGES • Call the Facilities Department – Do not send Service Request • Facilities Department will respond and contact Ameren-Missouri • Facilities Staff will keep you updated as well as the Superintendent, Deputy Superintendent, Asst. Superintendent • Ameren has a representative for school districts that we communicate with during outages • Once we have an estimated time for power to be restored a decision will be made about school opening/closing • Facilities Staff will assist in any way possible • during the down time

48. GAS LEAK • Call the Facilities Department – Do not send Service Request • If the odor is strong and not confined to one room call 911, then notify the Facilities Department • If it is not confined to one room you may need to evacuate the school • If it is in one area/room, especially the kitchen or boiler room Facilities Department Staff will check the rooms • Our staff have equipment for determining if natural gas does existing • In most cases the odor is from a pilot light out on a oven or range in the kitchen or in the boiler room. • Our staff is trained and equipped to repair most gas leak issues. UTILITY INVOLVED EMERGENCIES

49. UTILITY INVOLVED EMERGENCIES • WATER – NO SERVICE OR PRESSURE • Call the Facilities Department – Do not send Service Request • Loss of water service or pressure is normally from a water main break or work being preformed in the area by Missouri-American Water Co. • During any period that the schools is without water the Facilities Dept. will provide the following to assist in keeping school open and functioning: • - Deliver Bottled Water • - Set up hand sanitizing stations for the restrooms • (Container of water with spigot/bucket, liquid soap, hand sanitizer - Bring Large Containers of Water (For Flushing) • - Contact Food Services to Assure Meals Can be Provided • (They can bring in food if necessary)

50. OPERATIONS & MAINTENANCE Please Submit Service Request for Delivery. Please contact the Facilities Dept./Warehouse with any special request or needs (506-9192) Mail Delivery will be daily Delivery Please contact the Warehouse for any furniture needs first (506-9192) If they do not have what you need contact the Director of Operations & Maintenance (506-9170) All furniture should be ordered/coordinated by Facilities FURNITURE