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Treasurer's Office

Office of the Treasurer

Robert J. Applebaum, Treasurer

(Bob) Ext. 3100

 

Lori Lesher, Assistant Treasurer
 Ext. 3101


 

TABLE OF CONTENTS 
 

District Purchase Order Procedures

General Purchasing Guidelines

Confirming Requisitions

General Forms

 Student Activity Program Administrative Procedure
             
Definitions
             Responsibilities of the Treasurer
              Responsibilities of the Building Principal
              Responsibilities of the Building Cashier/Secretary
              Responsibilities of the Activity Supervisor
              Creating New Student Activity Programs
              Reporting Requirements
              Fund Definitions and Uses
              Collecting and Depositing Cash
              Prohibited Expenditures for Fund 200
              Fund Raising Documentation Requirements
              Board Approval of Contracts
              Professional Trips Requisitions
              Reimbursements
              Activity Forms

Contact Information

 

DISTRICT PURCHASE ORDER PROCEDURES

 

GENERAL Purchasing GUIDELINES

 

1.     All purchases with Maple Heights School District Funds must be pre-approved by the superintendent and treasurer before the purchase is made.  This includes, but is not limited to those purchases involving: principal funds, field trips, professional development, instructional supplies, repairs and maintenance, and new equipment.

 

2.    Any item personally purchased by any employee without pre-approval will not be reimbursed by the school district.

 

3.    Please check with the building administrator first before entering a requisition to make sure that he or she is okay with the purchase so you are not surprised should it be rejected.  If it is an expenditure using any type of grant funding, make certain that it has been approved by the Curriculum Department prior with the proper coding before being entered into the RAM system.

 

4.      Avoid rush orders – plan ahead:  Please give at least two weeks for a requisition to be processed.  

 

5.    Reimbursements.  Before any expenditure is made, it must be pre-approved with a purchase order prior to making a purchase.  To get such an expediture pre-approved that you are spending out of your pocket, you must get verbal approval from your supervisor, and then submit the description of the expenditure by email to the Assistant Treasurer with a copy to the Treasurer.  One of them will respond with a purchase order number that you should reference when submitting your requisition for reimbursement in RAM.  If this is a reimbursement for a professional development trip, such as mileages or meals, a copy of the signed, approved pd form must accompany the reimbursement along with proper receipts and/or map quest form.

 

6.     Hotel Reservations:  For all District paid hotel accommodations for professional development or special conferences, please email the Assistant Treasurer and copy the Treasurer with the details of your trip (where, why, when & what hotel) prior to making your reservations.  You will then be advised what you will need to do to make reservations.  If it is for professional development, you will need a signed, approved pd form attached with the email.  If it's for any other type of trip, a signed email approval from your supervisor.

           

these rules and procedures will be enforced!

 


 

ConfirminG REQUISITIONS: The District tries to avoid confirming orders.  However, there are times when they are necessary – usually in emergency situations.  (i.e., a building’s boiler breaks down and a replacement part is needed).  If there is not a liquidating PO open for the vendor, the following procedure should be followed.

 

Step 1     The principal/designated administrator needs to email the request to the business office for the Business Manager’s approval (or Treasurer if Business Manager is out.)  Once approved, you will be issued a PO number via email (from Lori Lesher ).  You will then use the PO number to purchase what is needed. Next, have the secretary fill out a requisition marked “CONFIRMING”, attaching the proper quote and W-9 with the working invoice or receipt of goods once the purchase or repair is completed. Lastly, submit to the business office for payment.



BOARD APPROVAL OF CONTRACTS:  The nature of certain student activity programs requires that contracts be entered with vendors relative to such items as class rings, student pictures, yearbooks, school newspapers, magazine sales, candy, and other products for sale.  The principal or his/her designee will make preliminary arrangements with appropriate vendors to prepare contracts providing for the necessary services.  However, pursuant to ORC 3313.33, such Contracts must each be authorized by the Board of Education vote and signed by the Board President and Treasurer before funds for such proposed expenditures may be encumbered. 

GENERAL FORMS:

Maple Heights W-9 Form

             Professional Trip Form

             Reimbursement Form


ACTIVITY FORMS:

Activity Purpose Statement
Activity Monthly Balance Sheet

Activity/Payout Requisition
Field Trip Form

Fund Raiser Request Form
Fund Raiser Sales Completion

             Ticket Cash Accountability for Special Events

             Pay In Order

            


  

STudent Activity Program Administrative Procedures

 

activity purpose statementThis form must be completed and approved by the Building Principal, Superintendent, and Treasurer for all activity funds at the beginning of each school year.  All activities and fundraisers must be listed on the activity purpose statement that was approved by Principal, Superintendent and Treasurer before said activity or fundraiser takes place.

 

ACTIVITY MONTHLY BALANCE SHEET:  This form is for your convenience to track your monthly fund transactions and ensure they balance.  Should the advisor need current financial information for an activity fund, please contact Bob in the Treasurer's Office and the requested information will be forwarded.


PROHIBITED EXPENDITURES FOR FUND 200:  All student activity program expenditures must serve a public purpose.  The following are prohibited expenditures:

 

1.   Purchase of equipment, supplies, postage, etc. for curricular or classroom use.

2.    Repair and maintenance of district owned equipment or property.

3.    Salaries for services which are the responsibility of the General Fund or some other fund.

4.    Dues to a professional organization or other memberships which benefit an individual.

5.    Jackets, uniforms or other items for personal use.

6.    Lending or advancing money to individuals or groups.

7.    Contributions to charitable organizations.

8.    Contributions to promote a tax levy or bond issue.

9.  Any expenditure not provided for in the purpose clauses and informal budgets approved by the Board of Education.

BOARD APPROVAL OF CONTRACTS:  The nature of certain student activity programs requires that contracts be entered with vendors relative to such items as class rings, student pictures, yearbooks, school newspapers, magazine sales, candy, and other products for sale.  The principal or his/her designee will make preliminary arrangements with the appropriate vendors to prepare contracts providing for the necessary services.  However, pursuant to ORC 3313.33, such contracts must each be authorized by the Board of Education vote and signed by the Board President and Treasurer before funds for such proposed expenditures may be encumbered.   
  

COLLECTING & DEPOSITING CASHAll money received in connection with an activity program must be turned over promptly to the building cashier/secretary and documented by records of pre-numbered tickets or other auditable records along with a properly prepared pay-in form.  The cashier/secretary is to deposit all money within 24 hours.  All money that is kept overnight must be placed in a locked and secure place for safekeeping, preferably a safe or a vault.  The cashier/secretary shall send a duplicate deposit slip along with a pay-in form and any other required forms to the Treasurer’s office. 

Activity/PayouT REQUISITIONS: This form is used for activity funds (Funds 200, 300, 014, and 018).  Please read procedures below for instructions on submitting activity payout requisitions.  The key here is that an activity purpose statement, a field trip approval form, a fundraiser approval form, or a professional development form had to have been filled out in advance and approved by the building principal and superintendent and the treasurer.  The second key here is that the vendor you are using is an approved vendor in the system with a current W-9 on file.

 

 NOTE:Tip reimbursements are allowable only when activity involves the education of Maple Heights students.

 FIELD TRIP Procedures: 

 

1.  A field trip approval form must be properly filled out and approved by the Building Principal, and or designated administrator, the Superintendent, and the Treasurer.  A copy of the approved field trip form must accompany all payouts involving the field trip.

 

2.  All vendor contracts must be submitted to Superintendent for Board approval, pursuant to ORC 3313.33, such Contracts must each be authorized by the Board of Education vote and signed by the Board president and Treasurer before funds for such proposed expenditures may be encumbered.

 

3.  For vendor payment:  a) complete activity payout requisition; b) attach copy of approved field trip form, quote and W-9 forward to Superintendent’s office.  Also, attach all invoices/receipts that you may have to support request to pay vendor.
 

4.  If a check or copy of purchase order is required at the time of the field trip, then mark appropriate box on payout activity requisition under special instructions with the actual date you will need the check or copy of purchase order by.  We will notify the requisitioner when the check or copy of purchase order is ready for pick up. 

 

Fund Raiser procedures: 


1.  A fundraiser request form must be properly filled out and approved by the Building Principal, and or designated administrator, the Superintendent, and the Treasurer.  A copy of this approved fundraiser request form must accompany all payouts involving the fundraiser. 

 

2.  All vendor contracts must be submitted to Superintendent for Board approval, pursuant to ORC 3313.33, such Contracts must each be authorized by the Board of Education vote and signed by the Board president and Treasurer before funds for such proposed expenditures may be encumbered.

 

3.  For vendor payment:  a) complete activity payout requisition; b) attach copy of approved fund raiser request form, quote and W-9 forward to Superintendent’s office. Also, attach all invoices/receipts that you may have to support request to pay vendor.

 

4.   If a check or copy of purchase order is required at the time of the fund raiser, then mark appropriate box on payout activity requisition under special instructions with the actual date you will need the check or copy of the purchase order by.  We will notify the requisitioner when check or copy of purchase order is ready for pick up.

 

5.  Once fundraiser is completed, a fund raiser sales completion form must also be submitted along with a ticket and cash accountability form, (if applicable).

 

SPECIAL EVENTS PROCEDURES:

 

1.  Event must be on activity purpose statement approved by Building Principal, and or proper designated administrator, the Superintendent, and the Treasurer.  A copy of the approved activity purpose statement must accompany all payouts involving the special event.

 

2.  All vendor contracts must be submitted to Superintendent for Board approval, pursuant to ORC 3313.33, such Contracts must each be authorized by the Board of Education vote and signed by the Board president and Treasurer before funds for such proposed expenditures may be encumbered.

 

3.  For vendor payment:  a) complete activity payout requisition; b) attach copy of approved activity purpose statement, quote and W-9 forward to Superintendent’s office. Also, attach all invoices/receipts that you may have to support request to pay vendor.
 

4.  If a check or copy of purchase order is required at the time of the field trip, then mark appropriate box on payout activity requisition under special instructions with the actual date you will need the check or copy of purchase order by.  We will notify the requisitioner when the check or copy of purchase order is ready for pick up. 

 

SALE OF TICKETS TO A PERFORMANCE OR ATHLETIC EVENT:

 

1.   A ticket and cash accountability form must be completed whenever funds are generated through the sale of tickets.

2.   After the event the activity supervisor must complete the form, keep a copy, for his/her records and forward a copy to the Treasurer’s office for filing.

 

GIFTS/DONATIONS:  All gifts or donations to the Maple Heights City Schools District must be formally accepted by the Board of Education at one of its meetings.  Such action by the Board must be recorded in the official minutes of the meeting. 

 

Reimbursements Complete a Reimbursement Form, attaching all receipts and pre-approved forms.  All receipts must be detailed.  Credit card receipts must include a full detail of what was purchased along with your name, the credit card company’s name, and the date of purchase.  Please black out your credit card number.  We will not accept requests for reimbursements more than 90 days after the expenses were incurred.  Remember, if the pre-approved form for professional development, fund raiser, field trip, or for any other expenditure, is not attached, we can not reimburse you for the expenditure. 

DEFINITIONS:

 

Activity BudgetA listing of the estimated expenditures and revenue of an activity program for the school year.

 

Activity Program: A separate curricular, co-curricular or extra-curricular organization or structure whose written policy and purpose definition has been approved by the Superintendent and Board of Education.

 

Activity Supervisor:  An adult, usually a faculty member, appointed by the principal to supervise a student activity program.

 

Cashier/Secretary:  The person in each school designated by the Principal to be responsible for initial custody and depositing of activity money.

 

Treasurer:  The person who serves as the fiscal officer of the Board of Education.  This person is responsible for all funds controlled by the Board of Education, including activity program funds.

RESPONSIBILITIES OF THE TREASURER:

1.      Serve as chief administrator for the operation of all activity programs.

 

2.  Administer and enforce accounting and internal control procedures necessary to provide accountability for all student activity money.

 

3.      Oversee the process of collecting and depositing revenue


RESPONSIBILITIES OF THE BUILDING PRINCIPAL:
 

1.  Serve as chief administrator for the operation of all activity programs at his/ her school.
 

2.  Recommend to the Superintendent for his consideration any new student activity programs which may be desirable.

 

3.  Make certain that activity supervisors carry out their responsibilities consistent with Board Policy and written administrative procedures.

 

4.  In cooperation with the Treasurer, insure that adequate security measures are taken to safeguard collection and deposit of activity money.

 

5.     Verify that all proposed expenditures are for a public purpose at the time the requisition order is signed.

 

6. Prepare and submit activity program budget request forms each September as required.

 

RESPONSIBILITIES OF THE BUILDNG CASHIER/SECRETARY:

 

1.     Receive and account for all student activity program revenues.

 

2.     Prepare money for deposit in the bank as designated by the Treasurer.

 

3.  Prepare and submit to the Treasurer all forms required to properly account for revenues and to document bank deposits made.

 

4.    Make certain that all forms and reports are filed on or before indicated deadlines and that all requisition order forms are properly completed.

 

5.     Maintain records and other activity program data in an orderly manner to provide an audit trail for review at any time.


RESPONSIBILITIES OF THE ACTIVITY SUPERVISOR:

 

1.    Supervise the assigned activity program and insure that the purpose and objectives of the program as defined by the Activity Purpose Statement are being met.

 

2.  Ascertain that the expenditures for the activity program directly or indirectly benefit those students who are participating in that group organization, in accordance with the policies and/or purposes established by said group and consistent with Board Policy BG and these administrative procedures.

 

3.    Submit completed and accurate documentation to the secretary/cashier for the purpose of making deposits (ie. Student Fund-Raising Activities)

 

4.    Direct all potential problems or questions that may arise to the immediate attention of the building principal.

 

5.    Prepare annual informal budget and purpose clauses as required by the building principal.

 

6.    Other responsibilities as assigned or approved by the principal.

CREATING NEW STUDENT ACTIVITY PROGRAMS:

1.     A request to establish a new student activity program must be submitted in writing to the Superintendent along with a proposed purpose statement and budget.  This request must contain a brief narrative of the nature of the proposed activity, the supervisor’s name, and the signature of the building principal.

 

2.     Upon receipt of the request to establish a new student activity program as approved by the Superintendent, the Treasurer’s office must then take the following action:

 

a.    Review purpose statement and budget for compliance with Board policy BG and Circular 81-9.

b.    Submit to the Board of Education for approval the purpose statement and proposed budget of the new activity program along with the resolution necessary to establish calendar year appropriations consistent with anticipated expenditures of the program.

c.    Assign a code to the new activity program in compliance with USAS and compatible with our system.

d.    Include revenue and expense data for the new activity program in all subsequent monthly and annual financial reports.


REPORTING REQUIREMENTS:

PrincipalsPrincipals must submit annually to the Superintendent and not later than September 10th, a proposed purpose statement and budget for each active program for the next school year.  Those approved by the Superintendent are due in the Treasurer’s office on or before September 10th of each year. 

TreasurerA summary of all active student programs along with their purpose statement and budget must be submitted to the Board of Education annually at the beginning of the school year.  Additionally, financial reports should be furnished to each student activity supervisor on a monthly basis.
 


FUND DEFINITIONS AND USES:

 

Fund 200Those Student Activity Programs that have student participation in the activity and have students involved in the management of the program.  Expenditures must be approved by the appropriate Student Activity group and must benefit those students currently in school who have contributed to the accumulation of such money. Money derived from the student body as a whole shall be expended to benefit the student body as a whole.

 

Fund 300Those Student Activity Programs that have student participation in the activity, but do not have student management of the programs.  The purpose of this fund is to promote participation in athletic programs and those activities that could be associated with athletic programs.

 

Fund 014 – This is a Special Rotary Fund used to carry out a cycle of operations.  Amounts expended from this fund are restored from earnings from operations from which the fund is designated.

 

Fund 018 – The Principal’s Support Service Fund (PSSF) fund is used to support individual public schools by generalizing specific local revenue from sources other than taxes.  Approved expenditures will be to supplement curricular activities and will be used to support those activities not otherwise appropriate to the above mentioned funds.

 

1.   Examples of Revenue Sources:

a.       Vending machines

b.       Picture Sales

c.       Transcript fees

  

2.   Examples of Appropriate Expenditures

a.       Supplies for incidental curriculum needs

b.       Equipment and equipment repair

c.       Assemblies

d.       Supplemented curricular activities

e.       Subsidizing ancillary staff activities such as supplies for certain meetings when the school is academically evaluated, approval for subsidy is required by the Superintendent.

CONTACT:

Bob Applebaum, Treasurer or Lori  Lesher, Assistant Treasurer via email if you have any questions or need additional information.

Contact Us
Maple Heights City Schools5740 Lawn Avenue
Maple Heights, OH 44137
View Map & Directions
Phone: 216-587-6100
Fax: 216-518-2674