Prior to hiring any consultants at your school site, approval must be obtained in advance by the district administration. To facilitate this process and to assure that consultants are paid in a timely manner, we request that you follow the procedures of completing the “Authorization From, Consultants/Parents/Other Non-Employees” (F151) in advance of hiring the consultants. It is recommended at least two weeks in advance. You should also include and attach a “Purchase Requisition” for the consultant services if they are a known amount or a not to exceed amount, submitting both forms to the Personnel, for approval.
Remember, this must all be done in advance of hiring a consultant or committing to a consultant as Accounting cannot pay a consultant until such paper work has been submitted and approved.
In cases where consultants do not have invoices of their own, please complete an “Invoice” (F259) and forward it to the appropriate administrator.
The Internal Revenue Service has reclassified most consultants as employees. To comply with this, the district has created the “Short Term Limited Service” form (F10) for employees in order to pay them via Payroll and have taxes deducted and paid monthly on the W-2 instead of the IRS Form 1099 at year-end.
Please see the Payroll section for more information regarding this clarification.
A “Confidential School Accident Report” needs to be completed on every reported injury and submitted to the Personnel Department within three working days of the incident. In the case of a serious accident requiring a Paramedic or ambulance, where the student is taken to the hospital or where the parents strongly protest the action taken by the school district, it is required that you immediately call the office of the Chief Business Officer and relay this information to him.
In any event, please make sure that the student accident report is completely filled out with all pertinent parts and information. In the case where students or others complete the required information, please assure that it is legible.
In addition to property self insurance incidents, such as breaking and entering, there are occasional property damage circumstances that arise from the district confiscating or being responsible for students’ personal items. In the case where it is clear it is the school’s responsibility for the loss of an item, whereby the parents request remuneration and the item is not a violation of school district policies and procedures, then follow these procedures:
Please do not make any statements in the letter or admission to the parent or student that the district will take responsibility for paying for the item without any question. It is also recommended if you confiscate any articles that you keep them in a secure place under lock and key. Then notify the parent that such items are at the school for them to pick up. If you have any questions regarding this matter, please contact the Chief Business Officer.
The process for recovery of payment for damages to school property (i.e. theft, vandalism, etc.) is as follows:
When the responsibility is firmly established, notify the responsible party (or parents) by letter that the Business Department will send a bill for damages.
Indicate the basis for the billing. For example, payment of broken windows or repair of damaged roof, prorated amount, three offenders.
Send a copy of the letter to the Maintenance Department with sufficient information to allow determination of the full amount to be billed.
The Maintenance Department will verify the charges and bill the appropriate party. When the money is received, it will be credited to the appropriate account.
If there are problems recovering the funds, the principal may be called for advice and/or assistance in dealing with the offender (or parents). In difficult cases, the district may file for recovery in small claims court.
Whenever you use the County Mail System, it is important that the address is clearly noted on the envelope. If the mail is being sent to a school in another school district, be sure to identify the name of the school, as well as the school district and addressee.
Prior to utilizing personal equipment for instructional purposes, an employee must request and be granted permission to do so by their principal or immediate supervisor. Upon approval, an employee will be covered up to $100.00 per lost or damaged item per incident. Any personal items not pre-approved will not be reimbursed under this provision. To receive reimbursement, an employee must write a letter describing the incident, include a police report and theft or loss report (if applicable), and have their principal or administrator approve and forward these documents to the Chief Business Officer, for consideration. All employees should be made aware of the district’s policy pertaining to the use of personal equipment
We have had several inquiries over the years regarding organizations that are related to the school district but not under the direct control of the Board of Education. These types of organizations, therefore, are not allowed to use the tax identification number of the district when they maintain a bank account and have financial activities. Instead, they are required by the banks and the Internal Revenue Service to apply for tax-exempt status as a non-profit organization under Section 501(c)(3) of the Internal Revenue Code. This will allow them to maintain a tax-exempt status and receive their own tax identification number.
An Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code and the application form number SS-4 are to be submitted to obtain a tax identification number. Each organization or group of individuals who comes to you asking to use the district’s tax identification that is not under the control of the Board of Education (i.e., they may expend funds in any way they choose) should be given this packet of information to be completed and sent with the necessary fees, forming the organizational structure necessary as described in the application in order to obtain this status, and receive their tax identification number. They are considered totally separate from the district and cannot use the tax identification numbers of the district or the Foundation. An example of such organizations are athletic boosters, band boosters, PTA, faculty clubs, and any other such organization that works closely with the district or the Foundation but does not choose to have their funds placed in either the Foundation or the student body of the school and, therefore, be controlled by that group such as the rules of the ASB you are already familiar with.
After looking at this information, please contact the Director of Fiscal Services if you have any questions for clarification of the issues that are raised. It is recommended that you contact all such organizations you are aware of at your school site. If they maintain a checking or savings account at a bank, you should recommend that they complete the paperwork to secure their own 501(c)(3) status and tax identification number rather than have the checking or savings account under some individual’s social security number. This could mean that individual receiving a 1099 from the bank and possibly being subject to any interest earnings on their annual income tax return. I would also recommend that you show this information to any group contemplating organizing themselves to alert them of the necessary steps required before they start receiving funds or do a fundraiser or any sort unless they plan to donate the funds received to one of the district organizations.