Foreword contained herein are the regulations and/or procedures formulated by the administrators of the Buffalo City School District. The organizing system in this manual utilizes the same numerical coding as in the Buffalo City School District Policy
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- Non-Competitive Bidding Purchases
- SUBJECT: PURCHASING: VENDOR BUSINESS GUIDELINES (Contd.)
Competitive Bidding PurchasesThe Board of Education will only accept bids from "responsible bidders." A determination that a bidder on a contract for the purchase of apparel or sports equipment is not a "responsible bidder" shall be based upon either or both of the following considerations: a. The labor standards applicable to the manufacture of the apparel or sports equipment, including but not limited to employee compensation, working conditions, employee rights to form unions, and the use of child labor; or b. The bidder's failure to provide information sufficient for the Board of Education to determine the labor standards applicable to the manufacture of the apparel or sports equipment. Non-Competitive Bidding PurchasesThe Board's internal policies and procedures governing procurement of apparel or sports equipment, where such procurement is not required to be made pursuant to competitive bidding requirements, shall prohibit the purchase of apparel from any vendor based upon either or both of the following considerations: (Continued) 2005 5420R 2 of 3
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a. The labor standards applicable to the manufacture of the apparel or sports equipment, including but not limited to employee compensation, working conditions, employee rights to form unions, and the use of child labor; or b. The bidder's failure to provide information sufficient for the Board of Education to determine the labor standards applicable to the manufacture of the apparel or sports equipment. The District will maintain a list of responsible bidders, suppliers and vendors. The Business Office shall develop, maintain, and upon request provide the names of potential vendors and bidders for various types of materials, equipment, and supplies to schools and organizations. All staff and students will comply with the School District's procedures and applicable state law. Any building, department, program, or organization shall obtain quotations if required by District procedures. School facilities may be used by an outside or private vendor when such use satisfies a legitimate school purpose. Such practice may be authorized only upon: a. Approval of the Superintendent and Board of Education, b. The full and equal opportunity for all approved prospective vendors to compete, c. The involvement of students in the process, and d. Students are not compelled to use a designated vendor. District Plan Regarding Alternative Formats for Instructional Materials The District will establish a plan to ensure that all instructional materials to be used in the schools of the District are available in a usable alternative format for each student with a disability (including students requiring Section 504 Accommodation Plans) in accordance with the student's educational needs and course selections, at the same time as such instructional materials are available to non-disabled students. "Alternative format" is defined as any medium or format for the presentation of instructional materials, other than a traditional print textbook, that is needed as an accommodation for a student with a disability enrolled in the School District, including but not limited to Braille, large print, open (Continued) 2005 5420R 3 of 3
Operations SUBJECT: PURCHASING: VENDOR BUSINESS GUIDELINES (Cont'd.)and closed captioned, audio, or an electronic file. An electronic file must be compatible with at least one alternative format conversion software program that is appropriate to meet the needs of the individual student. The Plan shall: 1) Ensure that the District gives a preference in the purchase of instructional materials it has selected for its students to those vendors who agree to provide such instructional materials in alternative formats; 2) Specify, when an electronic file is provided, how the format will be accessed by students and/or how the District will convert to an accessible format; 3) Specify the process to be used when ordering materials to identify the needs of students with disabilities residing in the District for alternative format materials; 4) Specify ordering timelines to ensure that alternative format materials are available at the same time as regular format materials are available; and 5) Include procedures so that when students with disabilities move into the School District during the school year, the process to obtain needed materials in alternative formats for such students is initiated without delay. 2005 5420R.1 1 of 5
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This resolution sets forth the guidelines to meet the requirements of General Municipal Law, Section 104-b. Procedures for Determining Whether Procurements are Subject to Bidding The procedures for determining whether a procurement of goods and services is subject to competitive bidding and determining that competitive bidding is not required by law is as follows: The Board is required by law to award all purchase contracts for supplies, materials and equipment involving expenditures in excess of ten thousand dollars ($10,000) and all contracts for public works in excess of twenty thousand dollars ($20,000) to the lowest responsible bidder after advertising for public sealed bids. When a contract involves acquisition of both goods and services, a judgment must be made as to the primary purpose of the contract. If the services are minor, incidental or customarily provided by the vendor in connection with the goods purchased, the contract should be viewed as a purchase contract. If the service component is extensive or predominant or involves special skills, the contract should be treated as one for public works. In determining the necessity for competitive bidding, the aggregate amount to be expended during the fiscal year on an item or those of a similar nature (a "reasonable commodity grouping") must be considered. For example, office supplies or art materials would constitute an appropriate grouping for bidding purposes. Additionally, in determining whether the dollar requirements have been reached, allowances for any trade-in related to the purchase must be treated as an expenditure; the estimated gross cost of the item is controlling. Net cost is relevant only to the determination of the low bid. Guidelines for Purchasing Supplies and Equipment when Competitive Bidding is not Required by Law Goods and services which are not required by law to be procured by the District through competitive bidding will be procured in a manner so as to ensure the prudent and economical use of public moneys in the best interests of the taxpayers. Alternative proposals or quotations will be secured by requests for proposals, written or verbal quotations or any other appropriate method of procurement, as set forth below. (Continued) 2005 5420R.1 2 of 5
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notations of Verbal Quotes 0 3 > than 3 3 > than 3 Purchase Contracts Under $100 x $100 - $500 x $501 - $1,000 x $1,001 - $5,000 x $5,001 - $10,000 x Contracts for Public Work Under $1,000 x $1,001 - $5,000 x $5,001 - $10,000 x $10,001 - $20,000 x 1) Verbal Quotations: The telephone log or other record will set forth, at a minimum, the date, item or service desired, price quoted, name of vendor, name of vendor's representative. 2) Written Quotations: Vendors will provide, at a minimum, the date, description of the item or details of service to be provided, price quoted, name of contract. For example, with regard to insurance, the District will maintain documentation that will include bid advertisements, specifications and the awarding resolution. Alternatively, written or verbal quotation forms will serve as documentation if formal bidding is not required. "Requests for Proposals" (RFPs) may also be used. 3) Emergencies: Requirements released to vendors in emergency situations, as defined in General Municipal Law Section 103(4), are not subject to competitive bids. A Board employee who releases an emergency requirement to a vendor will be responsible for: a. Providing the Purchasing Agent with a Confirmation Requisition for the requirement at the first practical moment; (Continued) 2005 5420R.1 3 of 5
Operations SUBJECT: PROCUREMENT GUIDELINES (Cont'd.) b. Providing the Purchasing Agent with written documentation which justifies why the situation was an emergency. 4) Insurance: Written quotes Documentation will include bid advertisements, specifications and the awarding resolution. Alternatively, written or verbal quotation forms will serve as documentation if formal bidding is not required. "Requests for Proposals" (RFPs) may also be used. 5) Professional Services: RFP Documentation will include written proposals. 6) Leases of Personal Property: Written quotes Documentation will include written quotes, cost-benefit analysis of leasing versus purchasing, etc. The District will note that the contract is a true lease and not an installment purchase contract. 7) Second Hand Equipment from other Governments: Written quotes Documentation will include market price comparisons (verbal or written quotes) and the name of the government. 8) Sole Source: Written or verbal quotes Documentation will include, among other things, the unique benefits of the patented item as compared to other items available in the marketplace; that no other item provides substantially equivalent or similar benefits; and that considering the benefits received, the cost of the item is reasonable, when compared to conventional methods. Notations of verbal quotes will be conventional methods. Notations of verbal quotes will be maintained by the District. In addition, the District will document that there is no possibility of competition for the procurement of the goods. NOTE: 1) For products available under State contract, which are below the State contract price, no further quotes are required provided the product is the same brand and model number. 2) When procurement can be accomplished through the following sources, competitive bidding requirements are not required. (Continued) 2005 5420R.1 4 of 5
Operations SUBJECT: PROCUREMENT GUIDELINES (Cont'd.) a. Under State Contract; b. Under a County contract; c. From State Correctional Institutions (Corrections Law Sections 184 and 186); d. From State agencies for the blind and severely disabled (State Finance Law, Section 175-b); e. Emergencies (General Municipal Law, Section 103[4]); f. Sole source, professional services, true leases and insurance; g. Second-hand equipment from another government agency. 3) When the District purchases surplus or second-hand supplies, materials or equipment from the federal or state governments or from any other political subdivision or public benefit corporation within the state. Documentation: The District will maintain market price comparisons (verbal or written quotes) and the name of the government entity. 4) When there is only one possible source from which to procure goods or services required in the public interest. Documentation: The District will maintain written documentation of the unique benefits of the item or service purchased as compared to other items or services available in the marketplace; that no other item or service provides substantially equivalent or similar benefits; and that, considering the benefits received, the cost of the item or service is reasonable, when compared to conventional methods. In addition, the documentation will provide that there is no possibility of competition for the procurement of the goods. Bid Protest Committee A Bid Protest Committee will be established to respond to protests of the award of purchase contracts resulting from formal bids. Any persons who perceive themselves to be injured or aggrieved by the result of an award must submit their written protests in duplicate with one of the copies going to each of the following addresses: (Continued) 2005 5420R.1 5 of 5
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Bid Protest Committee Audit Department Buffalo Board of Education C/O Internal Auditor C/O Room 801 City Hall Room 818 City Hall Buffalo, NY 14202 Buffalo, NY 14202
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Operations SUBJECT: COMPETITIVE PURCHASING OF GOODS AND SERVICES General Statements The purchasing policy of the Buffalo City School District is to secure supplies, materials, equipment and services in an efficient, economical and timely fashion to meet the District's needs. The purchasing procedures employed shall comply with all applicable laws and regulations of the State and Commissioner of Education. Authority/Responsibility The purchasing function will be centralized in the business office under the general supervision of the Purchasing Agent designated by the Board of Education. The Purchasing Agent shall be responsible for developing and administrating the purchasing program of the School District. Quality The purchasing function shall consider circumstances and use as determining factors in quality selection. The Board of Education expects the purchasing agent to make every effort to receive the maximum educational value for every dollar expended. Items commonly used in the various schools therefore shall be standardized whenever consistent with the educational goals and in the interest of efficiency and economy. Vendors and Contractors One of the purposes of the purchasing function is to purchase competitively, without prejudice or favoritism. Each order shall be placed on the basis of quality, price, delivery and past service being a factor if all other considerations are equal. No Board member, officer or employee of the Buffalo City School District shall be interested financially in any contract entered into by the Board. This shall also preclude acceptance of any gratuities, financial or otherwise, by the above persons, from any supplier of materials or services to the District. Requesting Bids and Quotations The purpose of obtaining bids or quotations is to encourage competition in the procurement of supplies, equipment and services which will be paid for from public funds. Competitive bids for quotations shall be solicited in connection with all purchases whenever feasible and in the best interest of the Buffalo City School District. (Continued) 2005 5420R.2 2 of 3
Operations SUBJECT: COMPETITIVE PURCHASING OF GOODS AND SERVICES (Cont'd.) Contracts will be awarded to the lowest responsible bidder; residence or place of business of the local bidders may be a consideration only in cases where identical bids have been submitted. All purchase contracts for materials, equipment or supplies involving an annual expenditure of over ten thousand dollars ($10,000) and all public works involving an expenditure of more than twenty thousand dollars ($20,000) will be awarded on the basis of public advertising and competitive bidding. All contracts requiring public advertising and competitive bidding will be awarded by resolution of the Board. A statement of "General Conditions" will be included with all specifications submitted to suppliers for their bids. Bid Opening Sealed bids should be received, time-stamped, recorded and kept in a locked bid box until the appointed day and time when they are publicly opened and read. It is important to note that the law requires SEALED BIDS; therefore, "FAXED" bids MAY NOT be accepted. Bids should be checked and analyzed for compliance with specifications and law. The right to reject all bids for valid cause is reserved to the School District. Also reserved is the right to reject, for cause, any bid in whole or in part; to waive technical defects, qualifications, irregularities and omissions if in its judgment the best interests of the District will be served. Also reserved is the right to reject bids and to purchase items on State Contract if such items can be obtained on the same terms, conditions, specifications, and at a lower price. The Purchasing Agent is authorized to open and record bids; and the District will maintain records of verbal or written quotes. State Contracts Purchases shall be made through available State contracts of the Office of General Services Division of Standards and Purchase, whenever such purchases are in the best interest of the Buffalo City School District. However, whenever possible, if quotations can be obtained from suppliers locally at similar prices and equal quality to the State contract, then residence or place of business may be considered if all bidding conditions are met. Purchase Orders The Purchasing Agent shall be authorized to issue pre-numbered purchase orders for all goods and services where a budgetary appropriation has been made. When formal bidding procedures are required by law, the purchase order will be issued after the Board award of the bid and will refer to the (Continued) 2005 5420R.2 3 of 3
Operations SUBJECT: COMPETITIVE PURCHASING OF GOODS AND SERVICES (Cont'd.) bid submitted, to the specifications which will be attached as part of the contract and will bear the price or prices indicated by the bidder in the bid. Blanket purchase orders issued yearly to local dealers shall be used only for day-to-day custodial needs or minor repairs. Purchase orders shall also indicate the address for delivery. All goods received must be accepted by an authorized Buffalo City School District employee who shall certify that the goods were received in good condition, before payment can be approved. No payment for goods or services shall be made unless both an itemized invoice showing name of the person or firm to whom payment is due, and a receiving copy of the purchase order, bearing the signature of an authorized school employee are present. Furthermore, the invoice must have been issued in response to an approved purchase order. 2005 5420R.3 1 of 2
Operations SUBJECT: CRITERIA FOR AWARDING CONTRACTS TO THE LOWEST RESPONSIBLE BIDDER The award of public contracts is of vital interest to the taxpayers and citizens. Many state laws provide for award to the lowest responsible bidder in order to avoid favoritism and its concomitant evils. It would be unfair to bidders, who have expended time and money in the preparation of bids, to be denied equal consideration. The basis of making awards to the lowest responsible bidder has been adopted with the view of enabling a public body to enter into contracts with the same efficiency and economy that a prudent business person does in the conduct of everyday business affairs. This beneficial result cannot always be obtained when the award goes to the lowest bidder. Definite specifications must be adopted to enable all bidders to make intelligent bids. This establishes a common standard by which to measure the respective bids to determine the lowest responsible bidder. The New York Courts define the term lowest responsible bidder as one able to respond or answer in accordance with what is expected or demanded. More specifically, the lowest responsible bidder has been interpreted as requiring the successful bidder to possess: Financial or procuring ability to complete the contract; Integrity and trustworthiness; Skill; Judgment; Ability to perform faithful and conscientious work; Promptness; Experience; Previous performance of satisfactory work; Other essential factors which may depend upon the type and kind of contract involved. For example, for vendors of instructional materials, preferences will be given to vendors who agree to provide materials in alternative formats. For apparel or sports equipment vendors, responsible bidders will be considered to be those that comply with fair and proper labor standards including those related to child labor, employee compensation, employees' rights to form unions, and working conditions. (Continued) 2005 5420R.3 2 of 2
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On opening and tabulating the bids, the public official must determine two things to make a valid award: The responsibility of the bidder; Which of the responsible bidders has submitted the lowest bid. Awarding a contract required to be let to the lowest responsible bidder is mandatory. No authority, except by statute, authorizes the official to accept any other bidder. Determination of the responsibility of a bidder by the official requires the exercise of judgment and discretion in favor of the institution for which he/she works. This discretion must be exercised honestly and fairly, not arbitrarily nor capriciously. The decision must be based on facts obtained after investigation into the responsibility of the bidders which show that the lowest bidder to whom the award was not made was not a responsible bidder. Failure to make such an investigation invalidates the contract award and such award will not be upheld. The lowest bidder who is not the lowest responsible bidder must prove that the investigation of the responsibility of bidders was not made or that such action was not the result of the exercise of honest and fair discretion in determining the responsibility of the bidders, but was arbitrary or capricious. The ultimate facts must be recorded. It is the policy of the District to provide equal opportunities for awarding contracts regardless of race, color, creed, national origin, political affiliation, sex, sexual orientation, age, marital status, military status, or disability. 2005 5520R 1 of 7
Operations SUBJECT: THE SAFEGUARDING, ACCOUNTING AND AUDITING OF EXTRACLASSROOM ACTIVITIES FUNDS Definition Extraclassroom activity funds are funds raised other than by taxation or through charges of a board of education, for, by or in the name of a school, student body, or any subdivision thereof. Financial Procedures All extraclassroom activity funds shall be handled in accordance with the following procedures for the safeguarding, accounting, and auditing of these funds: General There shall be only one set of records kept by an adult designated by the Building Principal. Essential safeguards are established because pupils also keep records of receipts and expenditures. Officers The following positions have responsibilities for the operation of Extraclassroom Activity Funds in schools or shall be established solely for the purpose of participating in the operation of Extraclassroom Activity Funds. The appointment authority for each position is listed next to the title. 1) Building Principal - appointed by the Board of Education. 2) Central Treasurer - appointed by the Building Principal. 3) Faculty Advisor - appointed by the Building Principal. 4) Activity Treasurer - a student elected by the membership. 5) Activity Fund Auditor - the School District internal auditor, appointed by the Board of Education. Function and Duties of Officers Building Principal The Building Principal shall: 1) Ensure that the activity fund duties (as described herein) assigned to each activity fund (Continued) 2005 5520R 2 of 7
Operations SUBJECT: THE SAFEGUARDING, ACCOUNTING AND AUDITING OF EXTRACLASSROOM ACTIVITIES FUNDS (Cont'd.) position, for which the Building Principal has supervisory responsibility, are carried out accurately and on a timely basis. 2) Submit to the Assistant Superintendent for Secondary Education for approval all new activity organizations initiated by the students. 3) Investigate all problems and disputes concerning the student organizations and initiate action that will enable these problems and disputes to be resolved. Central Treasurer It shall be the duty of the Central Treasurer to have custody of all funds. All disbursements of funds shall be by means of prenumbered check forms signed by the Central Treasurer and the Building Principal upon receipt of a disbursement order signed by the Activity Treasurer and Faculty Advisor. The Central Treasurer shall have no part in the approval of payments but shall disburse funds only on the presentation of a properly signed payment order in duplicate providing, of course, that there are sufficient funds available in the account. The Central Treasurer shall mail the check to the vendor. The Central Treasurer shall sign a receipt for all funds placed in his/her custody, and he/she shall deposit these funds promptly in a checking account authorized herein. The Central Treasurer shall keep an account listing the receipts and expenditures of each individual activity and post a register of all the receipts and disbursements of the combined accounts on ledger forms prescribed by the Activity Fund Auditor. The Central Treasurer will receive and reconcile monthly bank statements. The Central Treasurer shall submit quarterly reports to the Activity Fund Auditor. These reports should be submitted no later than July 15, October 15, January 15, and April 15 for each calendar quarter. These reports shall consist of: 1) The bank reconciliation for the last month of the calendar quarter (June, September, December, and March). 2) A list of all organizations using the activity fund, which reflects the opening balance, total receipts, total disbursements, and ending balance for each organization. (Continued) 2005 5520R 3 of 7
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(Continued) 2005 5520R 5 of 7
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2) Prepare a deposit slip and have the Faculty Advisor sign the deposit slip after the Advisor's review, and deposit the funds with the Central Treasurer. 3) Receive a receipt from the Central Treasurer for the money deposited. 4) Enter the amount of the deposit in the activity ledger indicating the source from which the funds were received. 5) File chronologically the supporting documents consisting of the copies of the receipts issued and the receipt from the Central Treasurer. Statements of admissions Statements of admissions are used in lieu of individual receipts when an organization has a dance or other activity involving admissions or makes a standard collection from all persons participating in the activity. The Activity Treasurer will: 1) Count the money and reconcile the amount with the statement of admissions and have the Faculty Advisor sign the statement of admissions below the signature of the Activity Treasurer. 2) Prepare a deposit slip and have the Faculty Advisor sign the deposit slip after the Advisor's review, and deposit the funds with the Central Treasurer. 3) Receive the receipt from the Central Treasurer for the money deposited. 4) Enter the amount of the deposit in the activity ledger indicating the source from which the funds were received 5) File chronologically the supporting documents consisting of the statement of admissions and the receipt from the Central Treasurer. Receipts from sales and campaigns etc. In those cases, for example a candy sale, where the issuance of prenumbered duplicate receipts is not practical, the Activity Treasurer with the assistance of the Faculty Advisor, should devise a method by which the exact amount to be realized from the sale is determined in advance. Each (Continued) 2005 5520R 6 of 7
Operations SUBJECT: THE SAFEGUARDING, ACCOUNTING AND AUDITING OF EXTRACLASSROOM ACTIVITIES FUNDS (Cont'd.) salesperson should be given a statement showing the amount to be received. After the sale, each salesperson should turn in that amount in cash and unsold goods. The Activity Treasurer should verify the totals for each salesperson and make deposits with the Central Treasurer following the procedures described in "Deposit of Money" immediately below. Deposit of Money The Activity Treasurer will: 1) Count the money and reconcile the amount with the receipts issued, statements of admissions, sales campaign reports, etc. 2) Prepare a deposit slip and have the Faculty Advisor review and sign the slip and deposit the funds with the Central Treasurer. 3) Receive a receipt from the Central Treasurer for the money deposited 4) Enter the amount of the deposit in the his/her activity ledger indicating the source from which the funds were received 5) File chronologically the supporting documents consisting of the original sales documents, campaign documents and statements of admissions and the receipt from the Central Treasurer. Withdrawal Procedure for Extraclassroom Activities 1) When merchandise or services are to be purchased, a Purchase Order Form Letter is to be prepared in duplicate by the Activity Treasurer and Faculty Advisor. The Faculty Advisor is responsible for ensuring that the purchase is proper in all respects including availability of funds to cover the cost of the purchase. Both copies of the Purchase Order Form Letter are forwarded to the Central Treasurer. The Central Treasurer will certify the availability of funds by initialing both copies of the Purchase Order Form Letter in the space provided and forward both copies to the Building Principal for final approval. The Building Principal will signify approval by signing both copies of the Purchase Order Form Letters in the place provided and return both copies to the Central Treasurer. The Central Treasurer will send the original copy of the Purchase Order Form Letter to the vendor and forward the duplicate copy to the Faculty Advisor. (Continued) 2005 5520R 7 of 7
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2) When the merchandise is received and the invoice arrives, the Activity Treasurer, under the Faculty Advisor's supervision, checks the goods and/or services against the invoice, and the copy of the Purchase Order Form Letter to ensure that there are no discrepancies. If there are no discrepancies, the Faculty Advisor and Activity Treasurer will sign the Purchase Order Form Letter in the Certificate Area of the form. 3) The Activity Treasurer will: a. Submit the Certified Purchase Order Form Letter with the invoice attached to the Central Treasurer. b. Receive the copy of the Purchase Order Form Letter with the check number indicated. c. Make entries in the ledger indicating to whom the check was made out, the reason for the payment, and the check number. 4) The Central Treasurer will: a. Record the check number on the Purchase Order Form Letter. b. Make a copy of the Purchase Order Form Letter and return it to the Faculty Advisor. c. Issue the check and send it to the vendor. d. Make entries in the ledger and file the Purchase Order Form Letter and invoice. Procedure for Closing Out Inactive Activity Accounts Prior to the termination of a student organization, all funds remaining in the treasury must be disposed of in one of the following ways: 1) Expended by vote of the organization controlling these funds as provided in their bylaws. 2) Transferred to an other student organization following the standard withdrawal procedure. 3) Divided equally among the active student organizations in the school if neither of the above options has been implemented. NOTE: Refer also to Regulation #5520R.1 -- The Safeguarding, Accounting and Auditing of Funds Other than Extraclassroom Activities Funds 2005 5520R.1 1 of 3
Operations SUBJECT: THE SAFEGUARDING, ACCOUNTING AND AUDITING OF FUNDS OTHER THAN EXTRACLASSROOM ACTIVITIES FUNDS Definition Schools shall be allowed to commingle within their Extraclassroom Accounts funds which are not properly classified as Extraclassroom Activity Funds. Such funds shall be those normally collected within or remitted to a school for a specific purpose on a one time or continuing basis and for which safeguarding, accounting, and auditing procedures should be in place. 1) Funds collected by schools which are to be remitted to the Board of Education such as money collected from the sale of tickets for a sporting event, fines collected for overdue library books, fees collected for musical instrument rental, money collected for personal long distance phone calls made by employees, etc. 2) Funds remitted by the Board of Education to the schools for specific purposes such as postage, Principal's petty cash and Teachers' petty cash. 3) Any other funds collected within a school for a purpose that is not properly classified as an Extraclassroom Activity. 4) Funds collected in elementary schools where the students are too young to be organized into Extraclassroom activities for such items as class activities, school picnics and award ceremonies. For the purpose of this section, such funds shall be known as General Funds. Financial Procedures All general funds shall be handled in accordance with the procedures described for extraclassroom funds (refer to Regulation #5520R) with the following exceptions: Custodian The Custodian of general funds shall be the staff member appointed by the Building Principal to be responsible for the collection and disbursement of such funds for each specific purpose. (Continued) 2005 5520R.1 2 of 3
Operations SUBJECT: THE SAFEGUARDING, ACCOUNTING AND AUDITING OF FUNDS OTHER THAN EXTRACLASSROOM ACTIVITIES FUNDS (Cont'd.) Statement of Purpose The Custodian shall place on file with the Building Principal a document stating the purpose for which specific funds are collected. This document shall also give specific name to the funds being collected. Collection of Funds The Custodian shall follow the same procedures in collecting and depositing funds as those followed by a Student Treasurer. The Custodian shall have the Building Principal countersign the deposit slips, and statements of admission before depositing the funds with the Central Treasurer. The Custodian is not required to keep a ledger, but supporting documentation for revenues and disbursements must be kept. Withdrawal of Funds The Custodian is responsible to ensure that funds will be withdrawn only for purposes consistent with the statement of purpose. Purchase orders need not be issued, but a payment order, made out in duplicate, must be accompanied by either an audited invoice completely describing the service rendered or merchandise received or an signed statement describing the reason for the payment and naming the payee. The payment order and the signed statement must be co-signed by the Building Principal as approved. The Central Treasurer will notate the check number on the duplicate copy of the payment order and return it to the Custodian. The Central Treasurer will send the check to the vendor. The custodian shall keep the same supporting documentation for payments as the Student Treasurer. Undistributed Funds The provisions of this section do not apply to funds remitted to the schools by the Board of Education as postage allowance or for the purpose of operating the Principal's or Teachers' petty cash funds. Should all of the funds collected for a specific purpose not be expended, every effort will be made to return the funds to the individuals from whom they were received. If this is not possible or if the amount of money involved is small and returning it would be highly impractical, these funds may be: (Continued) 2005 5520R.1 3 of 3
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1) Transferred to a specific student activity account at the discretion of the Custodian and with the approval of the Building Principal. 2) Divided equally among the active student accounts at the discretion of the Custodian and with the approval of the Building Principal. 3) In the case of an elementary school where the students are too young to be organized into Extraclassroom Activities, these funds may stay in the General Fund to be used at the discretion of the Custodian and with the approval of the Building Principal for school service purposes. NOTE: Refer also to Regulation #5520R -- The Safeguarding, Accounting and Auditing of Extraclassroom Activities Funds 2005 5530R Non-Instructional/Business Operations SUBJECT: CENTRAL OFFICE PETTY CASH FUND RULES AND PROCEDURES 1) Fifty dollars ($50) per day is the maximum amount that can be disbursed from Petty Cash funds for each vendor transaction. 2) Petty Cash funds will not be disbursed when it is apparent that a single transaction has been reported in parts in order to circumvent the $50 per day vendor maximum. 3) Petty Cash fund reimbursements will be issued weekly along with the Board's regularly scheduled Accounts Payable Checks. Accounts Payable Checks are normally issued on the last business day of each week. Petty Cash reimbursements will be mailed to the address associated with the purchaser's vendor # in the Accounts Payable System. Other payments due to the purchaser such as those for Travel Expense reimbursement will be combined on the same check. 4) Reimbursements will be made upon the presentation of a legible, original sales receipt (paid vendor invoice or cash register receipt) attached to a properly completed "Petty Cash Reimbursement Request Form (#5530F). A separate form must be submitted for each receipt. All elements of the form and approvals including the Special Project Claims Approval for reimbursements to be charged to a Special Project Fund must be legibly and correctly completed before the form arrives in Audit. All incomplete Petty Cash Reimbursement Request Forms and forms containing errors will be rejected by Audit. 5) Under New York State Law, the Buffalo Board of Education is a Tax Exempt Organization. Any sales tax which is reflected on a receipt presented for reimbursement from Petty Cash will be disallowed. The Board's exemption number is 16-6001554. 6) Individuals must seek reimbursement for Petty Cash expenditures on a timely basis. The Audit Department will notify all offices of the final date in the fiscal year for seeking payment for Petty Cash expenditures. Petty Cash expenditures can only be reimbursed during the fiscal year in which they occur. Receipts which are to be reimbursed from a Special Project Fund must be presented thirty (30) days in advance of the termination date for the fund involved. Receipts not presented in accordance with this rule will be disallowed. *Please copy this form as you need it. A supply will not be maintained in Audit or at the Service Center. If you run out, call Audit at 3683 and we will send you one (1) copy for reproduction. 2005 5530R.1 1 of 2
Operations SUBJECT: RULES AND PROCEDURES FOR THE OPERATION OF PRINCIPAL'S AND TEACHERS' SUPPLY FUNDS (PETTY CASH) 1) Principals shall be the custodians of Principal and Teacher Supply Funds in schools. 2) Each school shall have two (2) funds as follows: a. Principal's Supply Fund; b. Teachers' Supply Fund. 3) The total amount available in each fund for a school year is as follows: a. Principal's Supply Fund - one dollar ($1.00) for each student enrolled in the school; b. Teachers' Supply Fund - five dollars ($5.00) for each student enrolled in the school. The number of students enrolled in a school is determined by the annual BEDS Report. 4) The supply funds will be set up in schools each year by means of a cash advance from the Board of Education, which is equal to 60% of the estimated amount available for each school for each fund. The balance for each fund will be forwarded to the schools after the BEDS Report is available. 5) The Principal is authorized to disburse up to fifty dollars ($50) for each item purchased. More than one (1) item may be purchased at a time without obtaining separate invoices provided that the cost of each individual item is fifty dollars ($50) or less. 6) The supply fund allotment per teacher for a school year shall be determined by the Principal, taking into consideration such things as the size of the teacher's class and the total teachers' allotment for the school. 7) Disbursements will be made to reimburse staff members for the incidental purchase of supplies or materials required for the instructional program. 8) Because the Board of Education is exempted from the payment of sales tax, supply funds are not to be disbursed for that purpose. The Board's Tax Exempt Number is 16-6001554. 9) For purposes of security and to facilitate accounting, Principals must deposit supply fund advance checks into their school's bank account and all disbursements must be made by check. (Continued) 2005 5530R.1 2 of 2
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10) All disbursements must be supported by a completed "School Supply Fund Reimbursement Form" (#5530F.1) with the original sales receipt or a cash register tape attached to it. The form must be signed by the individual receiving the reimbursement. A blank copy of this form is attached and may be reproduced as needed. 11) Near the end of the school year all participants will be notified of the date when the Year-End Supply Fund Reports are due. On that date the Principal must turn in to the Audit Department cash and/or School Supply Fund Reimbursement Forms with receipts attached equal to the amounts of the advance(s) to his/her school for each fund. The forms and receipts must be accompanied by a printout from the school's Extraclassroom Activity Fund of all checks issued against the Principal's and Teachers' School Supply Funds. The printout will include Check No., Date and Payee. 12) The Principal shall maintain the Supply Funds and their records in such a manner as to make them available for audit at all times without previous notice. 13) Questions regarding the administration of Supply Funds shall be addressed to the Board of Education's Audit Department at 816-3683. Audit Department - Rm. 818 City Hall 5530F Phone (716) 816-3683, 3684, 3628, 3629 Fax (716) 851-3502 BUFFALO PUBLIC SCHOOLS BUFFALO BOARD OF EDUCATION CENTRAL OFFICE PETTY CASH REIMBURSEMENT CLAIM FORM I. PURCHASER'S DATA (Must be complete or form will be returned unpaid): Purchaser's Name (Write legibly): Office Address (Dept. & Rm. #) Social Security #: Accts Payable Vendor *#: ll. PURCHASE INFORMATION (Must be complete or form will be returned unpaid): Date of Purchase (Please Submit within 2 weeks): ORG OBJECT PROJECT Fund Number: Amount (Excluding sales tax): $ Vendor's Name (attach original sales receipt): Purpose: Purchaser's Signature: ________________________________________ Date: _______________ III. APPROVALS Division Head/Department Head Date Finance Approval Date Special Projects Approval (Required for Grant Purchases Only) Date Audit Department Approval Date *Please call Audit at 3683 to set up an Accounts Payable Vendor # assigned. 5530F.1
BUFFALO PUBLIC SCHOOLS BOARD OF EDUCATION - BUFFALO NEW YORK RECEIPT FOR PRINCIPAL'S AND TEACHERS' SUPPLY FUND REIMBURSEMENT DATE SCHOOL AMOUNT $ VENDOR NAME DESCRIPTION NAME OF PURCHASER SIGNATURE OF PURCHASER SCHOOL TO ENTER EXTRACLASSROOM ACTIVITY FUND CHECK NUMBER ATTACH RECEIPT BELOW 2005 5630R 1 of 2
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