Operations Conference August 1 and 2, 2019 Financial

Operations Conference August 1 and 2, 2019 Financial

Operations Conference August 1 and 2, 2019 Financial Literacy Agenda Introduction to Financial Literacy Hot Topics Student Activity FundsPayroll Travel and Class Trips

Processes/Employee Leaves/Grants School District of Philadelphia 2 Fun Financial Facts About Schools Fun Financial Fact #1 What percent of the Districts $3.4 billion budget is spent on expenses directly benefitting schools? a. 100% b. 97% c. 81% d. 68% Fun Financial Fact #2 How many total schools does the District operate and how many students? a. 185 schools and 200,000 students b. 215 schools and 131,000 students

c. 250 schools and 255,000 students d. 305 schools and 192,000 students School District of Philadelphia 3 Fun Financial Facts About Schools Fun Financial Fact #3 What have been the most frequent audit internal control findings related to schools? a. Student Activity Funds b. Payroll Non Approval c. Personnel Property Inventory and Asset Tagging d. Transpasses e. All the above Fun Financial Fact #4 How much money is collected per year in Student Activity Funds?

a. $1 million b. $5.9 million c. $9.1 million d. $19.2 million School District of Philadelphia 4 STUDENT ACTIVITY FUNDS School District of Philadelphia 5 Philadelphia school district secretary charged with stealing $41,000 from student activity fund. Jyllyan Norman, 50, worked at North Philly's Randolph Technical High School from 2012 to 2018

Article Dated July 25, 2019 Also 6abc news BY ADAM HERMANN PhillyVoice Staff A former secretary at Randolph Technical High School, 3101 Henry Ave., allegedly stole more than $41,000 from the student activity fund over a six year span, investigators say. A Philadelphia woman was charged Friday with allegedly stealing more than $41,000 from North Philly's Randolph Technical High School while working there as a secretary. Jyllyan Norman, 50, of Philadelphia, was the principal's secretary at the Philadelphia public school from 2012 to 2018, according to a release from the office of Pennsylvania Attorney General Josh Shapiro. School District of Philadelphia 6

Student Activity Funds Policy Highlights Four classifications of money o o o o True student activities Private funds (class rings, etc.) Private donations School related funds Responsibilities of the principal o o o

o Personally accountable Monitor balances Approve expenses Activity Sponsor for Student Body Fund School District of Philadelphia 7 Student Activity Funds Responsibilities of the Financial Designee o Maintain books and records of SAF in SFO o Monthly bank reconciliations o Maintain records for seven years o Managing receipts and disbursements o Obtain W-9 for all vendors Use SFO o Receipts (cash collected)

o Bank deposits o Printing checks o Activity Reports o Bank account reconciliations Budget School Related Funds School District of Philadelphia 8 Student Activity Funds Prohibited Practices o No cash transactions o No payments for services to students or employees of the District o No money left in the school overnight o No debit cards

o No comingling of funds o No manual checks o No bank accounts other than Wells Fargo Bank Other Matters o Sales Tax Issues o Legal Matters o Addendum for contracts o Process for claims School District of Philadelphia 9 Student Activity Funds Scenarios QUESTION #1 Student Activity Funds Four Classifications of Money You just received $5,000.00 from Lowes Toolbox for beautification purposes at your school. Which classification would the funds fall under?

a. b. c. d. e. True Student Activity Funds. Private Funds. Private Donation Funds or Contributions. School Related Funds. None of the above, the check should be sent to the District. School District of Philadelphia 10 QUESTION #2 Student Activity Funds

Responsibilities of the Financial Designee Jane, a member of the senior class paid for prom but is not able to attend. She has requested a refund and the senior class sponsor approves. How is the refund issued? a. Entering a PV in Advantage. b. Student activity cash that has not yet been deposited at the bank. c. Check from Student Activities. d. None of the above. School District of Philadelphia 11 QUESTION #3 Student Activity Funds Responsibilities of the Financial Designee John Hancock School is having a carnival to celebrate

the end of a successful school year. The carnival will have a DJ, magician and Mr. Softee ice cream cones. Which vendor(s) must provide a W-9 before they receive payment? a. b. c. d. e. DJ Magician Mr. Softee None of the above Only a. and b. School District of Philadelphia 12

QUESTION #4 Student Activity Funds School Related Funds During the school year, 10 students lost books and had to pay $25.00 each for the books. What would the school do with the $250.00 collected for the lost books? a. Deposit the funds into the Lost Books account, then cut a check payable to the School District of Philadelphia in order to refund the District for the lost books. b. Deposit the funds into the Student Body Activity Account (SBAA) and use the money to purchase classroom supplies for the use of students. c. Deposit the funds into the Lost Books account and at the end of the year, transfer the funds into the SBAA account in order to use them in Student activities for the following year. d. Deposit the funds into the Student Body Activity Account (SBAA) and use the money for upcoming student activities.

School District of Philadelphia 13 QUESTION #5 Student Activity Funds Prohibited Practices On Tuesday morning, Miss Johnson just turned in $225.00 in cash that she collected from students for their upcoming field trip. The Chess Club sponsor also turned in $200.00 that morning from a pretzel sales fundraiser the club has been conducting for an upcoming Chess Tournament. So far they have raised $540.00. Later that morning, pretzels are delivered for the Chess Club and the vendor is looking for payment for the delivery. The invoice is for $150.00. How do you pay for the pretzels? a. Create a Purchase Order. b. Pay with a check from Student Activities, using the SBAA General Account.

c. Pay using the cash Miss Johnson turned in. d. Pay with the cash turned in from The Chess Club sponsor. e. Pay with a check from Student Activities, using the Chess Club Account. School District of Philadelphia 14 QUESTION #6 Student Activity Funds Permitted SAF Expenses Principal Jones wants to replace the basketball rim in the school gym that some students damaged while horsing around. He contacted Facilities and they wanted to charge him 8 hours of overtime labor plus the cost of the new rim, approximately $1500.00. Principal Jones was lamenting over the cost with Coach Johnson who suggested that he and Building Engineer Smith could fix it for a lot less. So Coach Johnson and Building

Engineer Smith got together the following list of expenses to fix the rim: Cost of rim - $50.00 (from wholesaler who only takes cash) Cost of paint for parent teacher organization to paint parts of the gym - $60.00 Payment to Coach Johnson and Building Engineer Smith for installation - $200.00 Pizza Thank you lunch for installation and painting - $50.00 Total expense - $360.00 School District of Philadelphia 15 QUESTION #6 Student Activity Funds Permitted SAF Expenses (Continued) Part of the cash from the days pretzel sale would be used to pay the Wholesaler for the rim. Principal Jones gave Coach Johnson a presigned blank check to purchase the paint. The rest of the money would come from checks written on the Student

Activity Funds Account. How many SAF Policy Violations are present in this scenario? a. Using cash from SAF Activity to make a payment without writing a check. b. Paying expenses for Parent/Teacher organization. c. Payments to Coach Johnson and Building Engineer Smith for their work. d. Pizza party Thank you meal. e. Principal Jones giving Coach Johnson a pre-signed blank check. f. Repair and maintenance of District-owned facilities and equipment. g. All of the above. School District of Philadelphia 16 Employee Travel and Class Trips School District of Philadelphia

17 Employee Travel While employee travel expenses are reimbursable expenditures when in compliance with School District policy 331 Employee Travel and Expense Reimbursement; appropriate approval by authorized personnel is necessary prior to incur such expenses. Routine (Intra/Inter-City)travel: Intra City travel is defined as travel within the states of Pennsylvania, New Jersey, and Delaware, does not include an overnight stay and is less than 150 miles one way. Inter-City travel is defined as travel within the geographical limits of the City of Philadelphia. Employees who use their privately owned vehicle for official District travel purposes will be reimbursed at the standard mileage rate. While employee travel is a reimbursable expense, commuting to work and home is not a reimbursable expense.

School District of Philadelphia 18 Employee Travel (Continued) Out-of-town travel is defined as traveling more than 150 miles oneway or includes an overnight stay. Employees traveling out of town on official School District business are required to make travel arrangements through the School District of Philadelphias official travel agencies (AAA Corporate Travel Services for airfare reservations and Au Revoir for rail reservations and for groups of six or more). Employees must obtain a travel quote of the estimated transportation cost; after obtaining a travel quote, the employee must complete a Travel Authorization Request form (SEH-194) within 24 hours of receiving the estimated cost from the travel agent in order to preserve the lowest available airfare.

Upon conclusion of travel for out-of-town trips and within 10 business days, an approved SEH-195 form must be submitted to the Accounts Payable Department to reconcile the travel advance request. School District of Philadelphia 19 Employee Travel (Continued) Employee reimbursements and travel advance requests processed by the Accounts Payable Department will be included in the employees paycheck. We invite you to visit our Accounts Payable website for helpful information concerning your travel needs https://www.philasd.org/accountspayable/ School District of Philadelphia

20 Class Trips Approval Authorizations, all class trips require approval in advance to the trip date via EH-81 form. Class trips within the City of Philadelphia require only the approval of the School Principal. Class Trips outside of the City of Philadelphia require the approval of the School Principal, Assistant Superintendent and the Chief of Schools. In cases where the trip requires an overnight stay, the Director of Risk Management must also approve the trip to ensure insurance regulations are in compliance. Employees traveling out- of- town with students on a class trip must follow the Employee Travel Policy 331 for their travel needs. School District of Philadelphia 21

Class Trips Payments Payments should be submitted to Accounts Payable as follows: o Invoice and/or document describing nature of service (invoice number, dates of service, amount, and description of service). o Advantage System (PV1 Document-Schools) created. Contact Systems Administration Unit for training. o Approved Class Trip Request (EH-81) form. o Signed Contract/LCA and Board of Education Action Item, if applicable. School enters and approves PV1 document in the Advantage System. Payment Voucher is processed and authorized by Accounts Payable within 5 days and the payment is automatically scheduled to generate 20 days after the Acceptance School District of Philadelphia 22

Class Trips Scenario #1 Part 1 How do I pay for a Class Trip? The Star High School History Department will be taking their students on a three-day trip to Alabama to explore the history of Civil Rights. Who must approve this Class Trip Request (EH-81) form? a. b. c. d. e. Principal Assistant Superintendent Director of Risk Management Office Chief of School All of the above

School District of Philadelphia 23 Class Trips Part 2 Scenario #1 Part 2 The Star High School History Department will be taking their students on a three-day trip to Alabama to explore the history of Civil Rights. Which of the following will you need in order to pay for the students and teachers transportation to Alabama? a. EH-81 (Class Trip Authorization) b. Travel Authorization Request (SEH-194) form c. Employee Expense Reimbursement (SEH-195) form d. a. and b. only e. All the above.

School District of Philadelphia 24 Payments Out of Town Travel Scenario #2 Part 1 How Do I Get Approval and Payment to Travel Out of Town? The High School English teachers were all informed they are permitted to attend a 3-day conference in N.H. as a part of a Federal Grant for professional development purposes. The School Districts Grants Compliance Office has been consulted and they have approved the spending for professional development. Prior to traveling which of the following forms should be submitted to the Accounts Payable Office to ensure the teachers will be traveling? a. EH-81 Class Trip Authorization b. SEH-195 Employee Expense Reimbursement c. SEH-194 Travel Authorization Request d. LCA (limited contract agreement) e. All the above.

School District of Philadelphia 25 Payments Out of Town Travel Scenario #2 Part 2 The High School English teachers were all informed they are permitted to attend a 3-day conference in N.H. as a part of a Federal Grant for professional development purposes. The School Districts Grants Compliance Office has been consulted and they have approved the spending for professional development. Who must approve the form that will be submitted to the Accounts Payable department for the English teachers to travel? a. School Principal b. Associate Superintendent c. Chief of Schools d. All of the above

School District of Philadelphia 26 Traveling With Privately Owned Vehicles Scenario #3 - Part 1 How am I reimbursed for traveling with my privately owned vehicle? Employees normal work commute from home to work (headquarters/TPERS Payroll Location) and return trip home is 24 miles (roundtrip). Employee drives from home to work headquarters, Education center (440 N Broad) (12 miles). Employee drives from work headquarters to temporary work location (Central High School) (7 miles) Return trip home from last work location (Central High School) to home (14 miles). The total miles traveled is 33 miles.

School District of Philadelphia 27 Traveling With Privately Owned Vehicles Scenario #3 - Part 1 What is the total number of miles for which the employee should be reimbursed? a. 9 miles b. 24 miles c. 33 miles d. 13 miles School District of Philadelphia 28 Payroll Coding, Pay Processes,

Employee Leaves and Grants School District of Philadelphia 29 Payroll Coding Process Specific codes for different attendance & leave types. Some leaves need forms, approval & documentation. Enter payroll for the correct date & the correct time. Paper & electronic TPERs list all employees assigned to a schools organization location number(s). Employees sign-in and out on their paper TPERS each day & Principals approve/initial. Employees paid from federal grants require additional approval & documentation. Bi-weekly Payroll is to be approved in the system for every employee on a TPER regardless of pay codes.

Complete a SEH-90 form Record of Personnel Absences to monitor absences & absence controls School District of Philadelphia 30 Payroll Coding Common Issues Funeral Leave for immediate family members is a max of 5 days, close family is a max of 3 days, close relative is the day of the funeral only. EC Pay & OT Pay cannot be at the same time on the same date & its different based on funding source & union. If an employee is not at your location but still in the District at a different location code them F99. Employees who are no call, no show are coded F61 & a No Show form completed. Prep Time Payback to pay teachers for lost prep form should be completed based upon the CBA.

Employees appearing incorrectly on a schools TPER for several weeks should contact HR Staffing. Paper & Electronic TPERs should list all the employees assigned to a school organization location(s). School District of Philadelphia 31 Employee Health Services Leaves/Coding Sick leave procedures/wage continuation and no wage continuation-runs concurrently with FMLA Illness in family leave/paid and unpaid-runs concurrently with FMLA Maternity/parental leaves Sabbatical leaves-Restoration to health, prof. dev and 20 year-no reason Suspensions without pay No pay/hearings

Military leave Charter school leave Unauthorized leave School District of Philadelphia 32 Employee Health Services Workers Compensation/Sick Leave How do I code on the TPER? Scenario #1 An employee reports they fell and got hurt during work hours Which of the following do you need to do to ensure the process is followed correctly? a. Submit the claim and code employee F78 b. Submit the claim and code employee F04 c. Ensure employee completes SEH-3 absence card and code employee F04 d. Do not submit claim and wait to hear from the Workers Comp

Office School District of Philadelphia 33 Employee Health Services Maternity/Parental Leave Which code is used Scenario #2 An employee reports that they are expecting. Which of the following do you need to ensure the process is followed correctly? a. Enter F60 coding-approved unpaid leave b. Ensure employee reaches out to Employee Health Services ASAP & when employee begins maternity leave, code F04 c. Do not enter any coding

d. Enter F01-personal leave e. Contact Kelly Services for a substitute School District of Philadelphia 34 Employee Health Services Funeral Leave How do I code staff? Scenario #3 An employee has a tragic loss of an immediate family member. Which code should be used? a. F13-The day of the funeral b. F12-Three work days, including the day of the funeral, taken within ten days from date of death c. F11-Five work days, including the day of the funeral, taken within ten days from date of death

d. F60-Approved unpaid leave-Employee is not ready to return to work. e. F41-Period of mourning School District of Philadelphia 35 Grants Compliance Payroll Processing and Other Issues There are Grants Compliance Monitors (GCMs) assigned to each school who can assist you with the dos and don'ts of paying employees with federal funds as well as the other grants policies and procedures. Supplemental Pay processing has specific guidelines for grants and operating. Grants funds are very specific as to what they can be spent on for pay as well as other activities and purchases at your schools.

Special Education Assistants (1:1s and Classroom Assistants) can only be used for specific purposes. School District of Philadelphia 36 Grant Compliance Supplemental Pay How do I pay staff for PD / EC? Scenario #1 You plan on holding an after-school PD session for staff. You expect to use Title I funding. Which of the following do you need to be able to pay staff using Title I? a. PD/EC Request Form b. Board Action Item c. Title I Budget Adjustment d. PD / EC Attendance Log

e. Payroll Modification Request Form School District of Philadelphia 37 Grants Compliance Supplemental Pay How do I pay staff for PD / EC? Scenario #2 You plan on paying a teacher to run after-school Chess Club. You expect to use Operating funds. Which of the following do you need to be able to pay staff using Operating? a. PD/EC Request Form b. Board Action Item c. Operating Budget Adjustment d. PD / EC Attendance Log e. Teacher / Student Supplemental Pay Attendance log e. Payroll Modification Request Form

School District of Philadelphia 38 Grant Compliance Special Education Assistants (1:1s and Classroom Assistants) School District of Philadelphia 39 Grants Compliance Special Education Assistants How Can I Use staff? Scenario #1 A special education student who is at school today has an assigned 1:1 for all of the school day. The secretary has a large

number of student records to process in SIS and needs help. Which of the following is an allowable use of the 1:1. a. The 1:1 can be used to help out the Secretary, all day if necessary. b. The 1:1 can help out the Secretary, but only when the student doesnt need the 1:1. c. The 1:1 can help out in the office if the parent / caregiver is called and agrees. d. The District is legally obligated through the IEP to provide full time support to the student. The 1:1 cannot be used for any other purpose. School District of Philadelphia 40 Grants Compliance Special Education Assistants Use of Staff

Scenario #2 A special education student who is at school today has an assigned 1:1 for all of the school day. The 1:1 position has not been filled. There is a special education Classroom Assistant in attendance. Which of the following is the appropriate course of action? a. Wait until the 1:1 position is filled to provide the student support. b. Have the Classroom Assistant periodically check-in with the child to see if he/ she needs assistance. c. Ask the students teacher(s) to keep an eye on the student. d. Immediately reassign the Classroom Assistant to the student until the 1:1 position is filled. School District of Philadelphia 41 Grants Compliance Special Education Assistants Use of Staff

Scenario #3 A special education student who is at school today has an assigned 1:1 for all of the school day. The 1:1 position has not been filled. There is not a special education Classroom Assistant in attendance. Which of the following is the appropriate course of action? a. Wait until the 1:1 position is filled to provide the student support. b. Ask the student(s) teachers to keep an eye on the student. c. Immediately reassign another adult in the building who is not a TOR to provide support to the student. Such assignment of an adult, which could vary from day to day, would need to occur until the 1:1 position is filled. School District of Philadelphia 42 Financial Literacy Session QUESTIONS??

School District of Philadelphia 43

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