Part I INTERNAL CONTROL GUIDELINES

Waltham Public Schools

Financial Policy & Procedure Manual

Waltham Public Schools

March 29, 2013

Catrina Rueckwald, Administrative Assistant to the Business Manager

Approved by: Leanne Wilcinski, Business Manager

Table of Contents

1Student Transportation 1

2Procurement & Accounts Payable 5

3Grants Management 12

4General Ledger Chart of Accounts 17

Appendix A – Transportation

Appendix B – Grants Management

Appendix C – Chart of Accounts

Waltham Public Schools Financial Procedures/March 2013

SECTION 1 – STUDENT TRANSPORTATION

Transportation will be provided per the Waltham Public Schools School Committee Policy and in accordance with Massachusetts General Laws.

Excerpt from WalthamPublicSchoolsSchool Committee Policy

Safety and Transportation Section 8.1- 8.3

Walkers and Riders

Students will be entitled to transportation to and from school at the expense of the Waltham Public Schools when such transportation conforms with applicable provisions of the Massachusetts General Laws. Reimbursement to the school system for transportation costs is given by the Commonwealth only for:

Students living at least one and one-half miles from school,
Students who live more than one mile from the nearest bus stop, and
Students with special needs for whom transportation must be provided.

Additionally, the Waltham Public Schools School Committee will provide transportation for students as follows:

Grades K-8:Students living more than one and one-half miles from school.
Grades 9-12:Students living more than two miles from school.

Exceptions to these guidelines may be made at the discretion of the Committee. This will apply particularly to any student who must travel in a hazardous area to and from school. These students will be transported regardless of the mileage limits listed.

Adopted: January 1995

School Bus Safety Program

The safety and welfare of student riders will be the first consideration in all matters pertaining to transportation. Safety precautions will include the following:

Children will be instructed as to the proper procedure for boarding and exicting from a school bus and in proper and safe conduct while aboard.
Emergency evacuation drills will be conducted for elementary students at least once a year to acquaint student riders with procedures in emergency situations.
All vehicles used to transport children will be inspected periodically for conformance with state and federal safety requirements.

Adopted: January 1995

Student Conduct on School Buses

The School Committee and its staff share with students and parents the responsibility for student safety during transportation to and from school. The authority for enforcing School Committee requirements of student conduct on buses will rest with the principal.

To ensure the safety of all students who ride in buses, it may occasionally be necessary to revoke the privilege of transportation from a student who abuses this privilege. Parents of children whose behavior on school buses endangers the health, safety and welfare of other riders will be notified that their children face the loss oftransportation privileges in accordance with regulations approved by the School Committee.

Students waiting for, transported on, or leaving the school bus are expected to conduct themselves in accordance with proper rules of conduct. While being transported, behavior must be such that it does not interfere with the safety of each passenger or the driver’s operation of the vehicle. Students are to wait for the bus on the sidewalk at their designated pick up spot until the bus comes to a complete stop. They are not to stray onto private property. Misbehavior on the bus such as vandalism, fighting, smoking, pushing, refusing to cooperate with the bus driver, etc., will be referred to the appropriate principal’s office for disciplinary action.

Bus Infractions: Reports of misconduct wile waiting for or leaving the bus will be investigated by the school principal or his/her designee. Poor conduct on school buses will result in notification from the bus company to the principal. Upon receipt of written or verbal complaint from the bus company, the principal (or designee) will utilize this procedure:

First Offense:A letter will be sent from the principal of the school to the parents advising the parent of the misbehavior.

Second Offense:Bus privileges may be revoked for a two-week period and parents shall be notified by the principal of the school the student attends.

Third Offense:Transportation privileges may be taken away from the student for the remainder of the school year and the parents shall be notified by the principal of the school the student attends.

Adopted: January 1995

Student Travel/Field Trips

“...The use of privately owned vehicles to transport students is prohibited, as is late night or overnight travel. Companies contracted to provide student transportation must furnish evidence of driver competence/licensure, CORI checks of employees, vehicle safety inspections and proper liability insurance. The use of subcontractors will not be permitted.

The superintendent or her/his designee will ensure that the selected carrier is licensed for passenger transportation by the Federal Motor Carrier Safety Administration (FMCSA). The district will not contract with any carrier that has a safety rating of “conditional” or “unsatisfactory”.”

Adopted: May 2004

Amended: June 2004

Excerpt from WalthamPublicSchoolsSchool Committee Policy

Homeless Student Education Section 6.12

“… The Waltham Public Schools shall ensure that the transportation is provided, at the request of the parent, guardian or unaccompanied youth, to and from the school of origin, a one hour guideline will be followed. Transportation may include:

If the homeless student continues to live in the area served by the district in which the school of origin is located, that district must provide or arrange transportation;
If the homeless student moves to an area served by another district, though continuing his or her education at the school of origin, the district of origin and the district in which the student resides must agree upon a method to apportion responsibility and costs for transportation to the school of origin; and
If the districts cannot agree upon such a method, the responsibility and costs must be shared equally.”

Adopted: September 2004

Amended: September 2005

Amended: January 2011

Transportation Requests

Transportation requests are managed by the Business Office. Traditional transportation is provided in accordance with the current walk and school district guidelines. Bus Routes are published in August prior to the start of the school year on the Waltham Public Schools Website and in local media outlets. All routes are subject to change to ensure they remain in accordance with safety and transportation regulations.

Specialized transportation request due to programmatic, health or other reasons are to be submitted by the Special Education, School Nurse, ParentInformationCenter or School Administratorusing the approved Transportation Request form. All requests are subject to a 72 hour approval and implementation process. Requests received after 12:00 PM will not be considered until the following business day.

Transportation questions and concerns should be directed to the Transportation Line at 781-314-5422. Requests to alter bus stops, routes or changes in specialized transportation should be handled as follows:

Safety Concerns: Will be evaluated by the School Safety Officer to determine if there is a need to alter the route.
Specialized transportation requests: Special Education, Principals and Nurses will communicate and confirm all changes in pick up, drop off or schedule changes.
General Concerns: Will be evaluated by the Transportation Coordinator, School Safety Officer and Business Manager.

See Appendix A – Transportation for Laws & Regulations

Waltham Public Schools Financial Procedures/March 2013

Waltham Public Schools

Transportation Request Form

Transportation Status: New: Change: Temp HP: Cancel: Other:

Projected Start:Projected End:

Student Details (to be completed by WPS Personnel):

Student Name: DOB:

Home Address:

Pick-up Address:

Drop-off Address:

Parent/Guardian Details:

Parent/Guardian #1:

Home #:Work #:Cell #:

Parent/Guardian #2:

Home #: Work #:Cell #:

Pick-up Name: Pick-up Phone:

Drop-off Name: Drop-off Phone:

Messages should be left in: English: Spanish: Other:

Emergency Contact Information:

Name #1: Phone #1:

Name #2:Phone #2:

School Details:

School:Address:

Phone:

Hours: Grade:

Contact Name:Program:

------

For Office Use Only:

Teacher/Staff Name (completing form):Reviewed by:

Transportation per IEP: Yes: If Yes: Door to Door required: Monitor required:

No: If No:Student attending school outside of home district:

Additional Information:

Waltham Public Schools Financial Procedures/March 2013

SECTION 2– PROCUREMENT & ACCOUNTS PAYABLE

Excerpt from WalthamPublicSchoolsSchool Committee Policy

Purchasing Policy and Guidelines – Section 10.4

The School Department will adhere to the City ordinance and the guidelines established by the City Purchasing Agent. It shall be unlawful for any City officer to order the purchase of any supplies or make any contract within the purview of this Ordinance other than through the Purchasing Department, and any purchase ordered or contract made contrary to the provisions herof shall not be approved by the City officials and the City shall not be bound thereby.

Requisitions must be presented to the Purchasing Department for authorization prior to purchase of items.

Purchasing Guidelines

Emergency Purchase Order -For items totaling $0 to $100.

$100 to $1,000-Standard requisition approved by the

Purchasing Agent prior to purchase

$1,000 to $4,000-Verbal quotations from three vendors are

required, written quotations are preferred.

$4,000 and up - -Formally advertized and sealed bids are

required. All materials must be ordered on the standard requisition form as per memorandum dated January 19, 1982 from the School Department Business Manager.

Confirming Orders

Confirming orders will not be honored unless permission is obtained from the Business Manager’s office prior to making a commitment with a vendor.
Personnel making after-the-fact requisitions may be liable for the financial responsibilities they have incurred.
Confirming requisitions should only be used in cases where immediate delivery is a necessity and then only after receiving permission.
All approved confirming requisitions must be so marked by writing “Confirming” in the space marked “Needed” in the upper left hand corner.

Reimbursements

The City Auditor’s policy on reimbursements is as follows:

Any invoices submitted for reimbursement of expenses must be accompanied by receipts verifying the expenditures. This is to include any lodging, registration fee, parking, toll receipts, etc. Where possible, evidence of attendance, such as, notices and agenda, should accompany vouchers. Invoices will be paid to the extent of receipts submitted.
All reimbursements should be approved in advance by a Central Office Administrator. All reimbursements for out-of-state travel must be approved in advance by the School Committee.

Approvals

All requisitions must be signed by a department head or principal. Assistants can only approve requisitions in emergency situations where the head administrator is not available. All requisitions must also be approved by your immediate supervisor.
All equipment orders over $200 must be submitted to the School Committee for approval. The request must justify the need and refer to inventory of similar equipment.

Adopted: December 2003

Obtaining a Purchase Order and Submission for Payment

Requisitions should be submitted to the Business Office in compliance with the above policies. Upon receipt the requisition will be reviewed by the Business Manager for approval. Purchase Orders exceeding $5,000 will be submitted to the City of Waltham Purchasing Agent for further approval. Requisitions must be accompanied with as detailed information such as model or item numbers, unit pricing and dates of attendance. Registration forms, quotes or large item lists should be attached to the requisition. Please indicate attachments on the requisition with “Per attached list (quote, registration)” as applicable. When the proper approvals are received, a purchase order will be generated in the Financial Program by Accounts Payable.

Purchase Orders are produced in 3 part form. The white copy of the purchase will be mailed to the vendor or distributed to the department of origin if requested. The yellow copy will be distributed to the department of origin and the pink copy will be retained in Accounts Payable for record keeping purposes.

The Accounts Payable Office must be notified upon receipt of invoices and requested materials. All invoices along with the yellow copy of the purchase order should be forwarded to Accounts Payable immediately to ensure vendors payments are processed in a timely manner. Bills on Warrant are submitted to the Waltham Public Schools School Committee for approval in accordance with scheduled meetings. Upon approval, payments will be issued the Friday immediately following the School Committee meeting.

Waltham Public Schools Financial Procedures/March 2013

Submitted
Needed / WALTHAM PUBLIC SCHOOLS
STANDARD REQUISITION / WHITE Purchasing Agent’s Copy
PINK Bookkeeping Dept. Copy
YELLOW Principal’s Copy
P.O. No. __
S –
SHIPPING ADDRESS / VENDOR & ADDRESS / ACCOUNTING INFORMATION
Dept.
School / textbooks / operational supplies
Administration Office / educational supplies
Department / Street address / equipment: new / Repl
maint.: bld. / eq / gr.
street address / city state zip / other
senior / junior / elem. / spec. / voc.
Attn: / Vendor no.
Quantity / Unit Price / Gross Price
Approved / Supt. Or Assistant / Program Administrator or Ass’t.

Waltham Public Schools Financial Procedures/March 2013

How to process the invoices for the School Committee Warrant in SoftRight

See the School Committee meeting calendar to determine when your Warrant is due. The warrant should be processed and handed into Bookkeeping the Wednesday beforethe Wednesday School Committee meeting date.

Example: For the School Committee meeting date Wednesday, April 24th

The warrant should be to bookkeeping on Wednesday, 17th

Starting your Warrant by creating a packet

Log In to SoftRight
Click Accounting, Accounts Payable, Warrant Processing and Enter Warrant
If starting a new packet, click Add Packet

(If working from an existing packet click Edit Packet and see instructions below)

Name the packet S0426 and the warrant posting date ex: 04/26/2013

The effective date is the Friday after the School Committee meeting.

Warrant Type is AP Warrant and the year is the fiscal year 2013

Click Add Invoice on the right side of the page

Entering Invoices

Voucher is always 0 and PO Status is Non PO, Partial PO or Fully Paid PO
Non PO – if there is no purchase order associated with it such as a reimbursement.
Partial PO – if you are paying a portion of the amount encumbered on the PO
Fully Paid PO – if you are paying the full amount or have received all invoices to be applied to the PO to close it.
Enter the Vendor Number or look it up by clicking the book to the right of the –BLANK VENDOR- You can then search by the vendor name or address.
Enter the invoice date, invoice number and invoice amount as shown on the invoice.
If you are entering a credit, enter the amount with a negative sign in the beginning.
Entry is always Check, Sep Check Grp is skipped.
Enter the line description with something to reference the payment:
Month of payment, Customer # from the invoice or description of services.
The account number index is at the end of these instructions.
The amount at the bottom of the screen should match the invoice amount unless you are splitting the charges between multiple accounts. If you should see that it doesn’t match it will cause an error in your validation report. If you need to change the amount, make sure it is also changed in the amount field in the bottom.
To split the charges between multiple accounts
Enter the full Invoice Amount in the top portion.
Enter the first description and account number to be charged in the bottom of the screen.
In the bottom Amount box, enter only the amount to be charged to that account.
To enter the next account and amount, click Add Detail on the right of the screen.
Enter the next description, account and amount.
Confirm that the total amount matches the Invoice Amount by looking at the Detail Total amount matches the Invoice Amount and is in black. Red would mean that the amounts do not match.
When you are ready to add an invoice, click the blue + sign or Add invoice button. You can also hit enter twice.
If you are not entering any more invoices, click Exit. If you accidentally click Add Invoice see the next step. You may also leave the blank invoice and Edit it if you are adding additional invoices.
If you have entered an invoice and need to remove it:
While you are on that invoice, go to Edit, Delete Invoice, Yes
It will bring you back to the main Enter Warrant screen

Editing a Packet

Follow the same steps up to clicking Enter Warrant, then click Edit Packet
You may either add or edit invoices with the buttons along the right side.

You may also scroll through the entered invoices by clicking Next Inv or Prev Inv.

Validation of the Warrant

On the Enter Warrant Screen click Valid Pack to run an error check on your packet.
It will tell you if there are errors and they can be viewed by clicking Reports, AP Warrant Proof. On the right side of the page it will tell you the error to be corrected.
Once you have corrected your errors by Editing the Packet and Editing the Invoices.
When there are no validation errors you have completed your warrant and can stamp and write up the invoices to give to Bookkeeping.

Vendor Maintenance – Find Invoices

Click Accounting, Accounts Payable, Vendors
To view Vendor address and invoices that have been processed, click Vendor Maintenance
You can search the vendor by name or number
When you find the vendor you are looking for, hit enter
To see the invoices that have been processed, click Invoices on the right side of the screen.

This will show you the check and warrant number.