ACCOUNTING PROCEDURES MANUAL

1. ACCOUNTINGPROCEDURES MANUAL Presented by: Iris Luna

2. Contact Information Iris Luna – Director of Accounting (956) 618-6046 iris.luna@mcallenisd.net • Libby Anderson– Travel A-H (956) 688-5404 marialibier.anderson@mcallenisd.net • Rosalba Gandaria – Travel I-P (956) 618-6036 rosalba.gandaria@mcallenisd.net • Isabel Contreras – Travel Q-Z (956) 618-6037 isabel.contreras@mcallenisd.net • Mary Lopez – 0-9 and A-K (Except Amazon, Cintas, Dominos & Gateway) (956) 618-6034 mary.lopez@mcallenisd.net • Alma Pena – L-Z (956) 618-6033 alma.pena@mcallenisd.net • Melissa Del Bosque – Amazon, Cintas, Dominos & Gateway (956) 632-8403 melissa.delbosque@mcallenisd.net • Dyanira Diaz – Coordinator for Accounting (956) 618-6045 dyanira.farias@mcallenisd.net • Claudia Garza – Staff Accountant II (956) 688-5425 claudia.garza2@mcallenisd.net • Sandra Pulido – Lead Accounting Clerk (956) 618-6035 sandra.pulido@mcallenisd.net • Elizabeth Barrera – General Ledger (956) 632-5186 elizabeth.barrera@mcallenisd.net

3. SECTION A – GENERAL INFORMATION

4. 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: • 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: • Monies must be submitted to Accounting daily if the aggregate amount is over $10.00. • 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.

5. 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).

6. 2019-2020 Check Writing Schedule

7. 2019-2020 Texas Sales and Use TaxMonthly Due Dates

8. Donations • Administrative procedures allow Campus Principals/Administrators to accept gifts that are to be used for items beyond the basic needs of a campus that meet the CDC (Local) acceptance criteria. • Donation Form is required to be filled out for all donations. A copy of this form can be given to the donor as a form of receipt. • Donations greater than $5,000 must be presented to the Board of Trustees for acknowledgement. These board agenda items must be coordinated through the Assistant/Associate Superintendent. • If the donated property relates to the Department of Technology, Instructional Technology, Facilitates Maintenance and Operations, Child Nutrition or Athletics, Sections II-VII of the Donation Form must be signed by the corresponding Department prior to accepting the donation. • Donations to the District that alter or modify District owned property or facilities must receive approval from the Superintendent or designee prior to acceptance (Section VIII of the Donation Form).

9. DONATION FORM

10. 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.

11. Professional, Consultant and Contracted Services Coding Proposal or contracts must have an all-inclusive daily rate fee - travel expense fees included in the daily rate.

12. 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.

13. Staff Incentives • Staff incentives are only allowed to be purchased by Human Resources, Community Information and from Activity Funds (8xx/9xx). • Human Resources and Community Information are ONLY allowed to purchase staff incentives for marketing purposes. • Each incentive must not exceed $20.

14. 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.

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

16. HEB Reminders on HEB PO’s and payments: • When creating the requisition change address to R1. • Copies of receipts must be submitted along with originals – Copies 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.

17. Year End Purchase Order Instructions • All Purchase Orders must be paid, closed or canceled prior to leaving on summer break. • Purchase orders (with payment activity) that must be cancelled should be submitted to Accounting by May 19th, and cancelled with the vendor. The purchase order should indicate “cancel” on the purchase order status inquiry and should be signed and dated. • Purchase orders that must be paid should be submitted to Accounting by May 19th. • 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. • If a purchase order does not exist for expenses incurred through June 30, generate a purchase order or contact Accounting for directives in processing payment. • 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.

18. 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. • Print “Carry-Forward” on the copy of the purchase order, initial and date. • Change fiscal year, if applicable, on the copy of the purchase order, initial and date. • Verify availability of funds in new year budget for the Carry-Forward purchase orders. • Information must be submitted to the Accounting Dept. before the summer break. • Process all outstanding travel forms for travel incurred as of June 30, 2020. These expenses are required to be paid from the budget ending June 30, 2020.

19. SECTION B - TRAVEL

20. 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. R

21. 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.

22. Student Travel – General Information (Cont.) • 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: • Yellow and pink travel requisition form • PO status inquiries • All original itemized receipts • Backup documentation • 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). • Write “CHECK NEEDED” on the Travel Form next to the category the check is needed. R

23. 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 • Outside the State of Texas - Maximum $46 per day • $11 for Breakfast, $12 for lunch, and $23 for Dinner • 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: • Non travel days - $11 for Breakfast, $12 for lunch, and $23 for Dinner • Travel days - $8.25 for Breakfast, $9 for lunch, and $17.25 for Dinner R

24. 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. R

25. 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. • The vehicle must be filled up prior to returning the vehicle back to the rental agency.

26. 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.

27. Student Travel – Gasoline (Cont.) UNALLOWABLE RECEIPT ALLOWABLE RECEIPT

28. 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. R

29. 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: • yellow and pink travel requisition form • PO status inquiries • all original itemized receipts • backup documentation R

30. 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.

31. Employee Travel – Meals (Cont.) In-state travel 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. • Maximum daily meal rate • $46.00 per day ($51.00-$5.00 incidental expenses) • First and last calendar day of travel – Maximum daily meal rate will be calculated at 75% of the Standard Rate (75% of $46.00=$34.50). • 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 - $11 for Breakfast, $12 for lunch, and $23 for Dinner • travel days - $8.25 for Breakfast, $9 for lunch, and $17.25 for Dinner

32. 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. • 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. R

33. 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. • Itemized gas receipts must be submitted to claim reimbursement. • 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. • Current rate is .58 cents per mile. • Travelers are required to calculate mileage using an electronic mapping source (e.g. map quest). • 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. • Mileage to restaurants or for leisure activities will NOT be reimbursed. R

34. In District Mileage R • 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 .58 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.

35. 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.

36. Travel Check List

37. PO Examples

38. Hotel Example • Qty= # 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

39. 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.

40. 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.

41. Student Travel outside of Texas-Meals • Quantity= number of students/employees • Unit Price= maximum meal allowance ( $46 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.

42. Employee Travel in Texas-Meals • There must be a line for each travel day. • Quantity= 1 • Unit Price= $34.50 for the first and last day of the trip. $46 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.

43. 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.

44. SECTION C – TRAVEL CARD

45. 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. R

46. 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: • Yellow and pink travel requisition form • PO status inquiries • All original itemized receipts • Backup documentation R R

47. SECTION E – FINANCIAL REPORTS & MENUS

48. SUNGARD Dashboard

49. How to Set Up Your Dashboard • When you have SunGard Business plus open go to settings in the upper right hand corner and then click on preferences

50. How to Set Up Your Dashboard • Click on the departments you would like to have access to on the SunGard Dashboard. Our information is under “Accounting Links.”