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NEW MILEAGE RATE: The IRS announced a new mileage rate effective July 1, 2011. The new rate will be 55.5 cents per mile.    Coding Update Decisions    Purpose:  Below is the list of coding changes that will take effect on July 1, 2011     Board Fund topics:   Clarification of Category 06 – when can it be used at the school level   Include equipment service contracts in description Code to category 06 only if we own the equipment for maintenance agreements, otherwise if renting equipment, code to category 12 or category 17 Repair of equipment, parts for equipment, and custodial supplies should be the only items coded to 1-1-06-05 when used at the school level   Subscriptions – various coding 3-22, 3-25, or 4-23   Code to 3-25 if ordering subscriptions for the entire class (look at amount of issues/subscriptions on the invoice Code to 4-23 if only order one or two copies for the Media Center or staff reference material located in the Media Center Code to 3-22 if used in lieu of textbook and paid out of cost center 186 (check with the Curriculum Department for purpose of subscription) If dues are listed separately on the subscription invoice, code the dues to 4-22   Agenda books – various coding using categories 16 and 17, then account code 2-07 and 3-25   Code to 3-25 and Category 16 when using board funds Code to 3-25 when using school funds   3-11 vs 2-99, 3-10 vs 2-99 – when there are parts purchases with labor repair costs When labor costs are listed on the invoice or a service/repair is performed, code to 2-01, 2-02, 2-15, 2-16, or 2-99 (only when necessary)   Stationary –  printing of envelopes, business cards, letterhead – various coding using categories 12, 16, and 17 with account codes 2-07 and 3-02   Code to board fund categories 12 and 17 with account code 2-07.  Code to school funds using account code 2-07 when printing for the following items: posters for plays, pamphlets, school newsletters, school newspapers, school programs for plays, choral events and athletic events, etc.  The purchase of printed holiday cards should be coded to school funds and account code 2-07.  Change to the description to include: business cards, envelopes, note pads, letterhead, posters, newspapers, pamphlets, school programs (i.e. plays, choral events, and athletic events)   Deer Park water- coded to 2-99, 3-14, and 3-99 – also applicable to school funds   Code to 2-99 whether using board or school funds as it was determined we are paying for a service for the delivery of the water and rental of the water cooler   Employees attending banquets/luncheon coded to 3-14 – also applicable to school funds   Code to 4-89 whether using board or school funds   Appropriate Fixed Asset code for outdoor signs/billboards   Chart of accounts does not have an account for outdoor signs/billboards or like items, as such there is a proposed change to the chart of accounts to change the description for 5-99 and 6-99 to include items such as signs/billboards   Webinars – where should they be coded   ·        Code to 4-56 ·        No permission form is required at this time to register for webinars     School Fund Topics   Fundraisers: cookies, pizza, pastries, etc. coded 3-14, 3-99, 2-99, and 4-99   Code to 3-99   Scholastic Book Fair coded to 3-08, 3-24, 3-25, and 3-99   ·        Code to 3-99   Awards, medals, plaques coded to 3-25, 3-99, and 4-91   ·        Code to 3-99 when using school funds ·        Code to 4-39 when using board funds for employee recognition   Varsity Letters coded to 3-03, 3-25, and 4-91   ·        Code to 3-99   Donations, flowers, gift cards for non-employee volunteers and students, etc.   ·        Should be coded to 4-91 when using school funds ·        The use of 4-91 is strictly prohibited when using board funds   T-Shirts or other clothing items used and purchased for personal use outside of employment and school functions– not related to a required uniform for employees and school clubs (choral uniforms, drama uniforms, athletic uniforms, etc)   ·        Code to 3-99 ·        When paying for the printing of logos only code to 2-99     Update to the descriptions of account codes on the chart of accounts   Account 2-07   New Description: PRINTING & BINDING – Payments for the printing of reports, pamphlets, envelopes, business cards, letterheads, posters, newspapers, school programs (choral, drama, athletic events, etc.), and note pads   Account 3-03   New Description: CLOTHING & FOOTWEAR – Purchase of wearing apparel that are required uniforms for employees and students to aid in the performance of their duties and other necessary clothing – includes all items worn for safety purposes. Items included: school employee shirts, gym uniforms, athletic uniforms, etc. Items do not include: school spirit wear, varsity jackets, and other sports/school club clothing, etc.    3.   Account 3-25   ·        New Description: GENERAL SUPPLIES - All supplies and software which are consumed in the teaching process, I.E. tests, chalk, paper, pencils, crayons, paints, CDs, preprinted transparencies, class sets of subscriptions or software licenses, slides, kits, charts, maps, small globes, etc.   4.   Account 3-28 ·        TECHNOLOGY SERVICES EQUIPMENT (less than $5,000) – Items inventoried and tracked by the Technology Service Department are limited to: Dell projectors, Video Conference Equipment, Switches, Servers, Phone Systems, Computers, Integrated carts, and Promethean Intelligent Classroom Components   Account 5-99 and 6-99 – Relocatable Classrooms   New Description: Relocatable Classrooms, Outdoor signs, billboards, scoreboards, etc.        Gift Card Form     During the most recent legislative audit the auditors reviewed numerous gift card and gift certificate purchases. In most cases, the recipient of the gift card was not disclosed. Therefore, to address their concerns, we have created a Gift Card Form which must be completed for each gift card/certificate purchase and submitted as backup documentation.    Remember, gift cards/certificates are permissible only for non-employee volunteers and as student incentives.   The Gift Card Form becomes effective September 1, 2011.       Procurement Card User Guide Revisions     In an effort to address auditor concerns on procurement card policy violations and to help further ensure compliance, we have added a new section to the Procurement Card User Guide titled, “VIOLATIONS OF POLICY & PROCEDURES”.    The VIOLATIONS OF POLICY & PROCEDURES section, located on page 6 of the users guide, describes the two types of violations (minor & major) and addresses how progressive violations are to be handled.    We recommend all procurement card holders re-familiarize themselves with the Procurement Card User Guide and to contact the Finance Department with any questions.   The Procurement Card User Guide Revisions become effective September 1, 2011.

Mission: To promote, monitor and report on the fiscal condition and integrity of CCPS through establishing and maintaining a centralized accounting function that incorporates appropriate internal controls and generates reliable financial information in accordance with established accounting principles.

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