Pages from Claims, menus, policies, PAL - Part 1.pdf

S:\Business Managers\Policy\Accounting Procedures and Manual 10302023.docx 10/30/2023

BEAVERTON

SCHOOL DISTRICT

Accounting Procedures/Controls Manual

TABLE OF CONTENTS

Section 1 - Cash Management Section 2 - Purchasing Section 3 - Payroll Section 4 - Investments Section 5 - Budget Section 6 - Internal Activity Accounts/Fundraisers Section 7 - Grants/Federal Requests Section 8 - Financial Related Section 9 - Audit Section 10 - Computer Security Section 11 - Section 12 -

Free and Reduced Lunches Internal Controls

Section 1 - Cash Management

Receipts: Buildings and Athletics: Deposits are given to building secretary. When deposits are large enough, secretary completes deposit slip and deposits at bank. A copy of slip is forwarded to Central office and Business Manager or Payroll clerk enters deposit in general ledger. Buildings will keep smaller amounts of monies/checks in their building safe.

Central Office Receipts: Cash/checks are received in mail or brought to Central Office. AP/Secretary records receipt of cash/checks. Business manager deposits in bank and enters into general ledger.

Food Service utilizes a computerized system that allows them to prepay for lunches. Students will make deposits for the day, week or monthly. After meals are served, one cashier from each building will count the money and make out a deposit slip for that day. The cashier will also enter the total deposit into the computer and run the daily reports. After all reports are done, the cashier from each building will take the money bag and report to the Administration office. The money is recounted at the bank and reconciled to the deposit slip by bank clerk. Any discrepancies are reported to Business Manager immediately.

Expenses resulting from the failure to collect meal payments from students, which fall under the category of bad debt, cannot be charged to the federal school food program. Additionally, any expenses related to collecting such debt are also not allowable (legal costs, etc.).

Bad debt refers to owed funds that is deemed to be uncollectable by the conclusion of last day of the school year in which the debt was generated.

If the School Meals Program is unable to recover the delinquent debt during that year, it is classified as bad debt.

Non-federal sources of funding must reimburse the federal school food program for the entire amount of the bad debt once it has been classified as such. These sources of funding may include the District general fund, State or local funding, school or community organizations like the PTA, or any other non- Federal source.

Records pertaining to charges resulting from uncollectable debt that has been converted to bad debt must be maintained according to current record retention requirements.

Monthly treasurer's report shows all receipts. Monthly Revenue Reports compare actual to budget.

Reports are reviewed by Business Manager, Superintendent and Finance Committee.

Bank Reconciliations: Reconciliations are done by another staff member who is not responsible for the area that the bank reconciliation involves. The setup is:

- Internal Activity Accounts-AP/Secretary does checks, reconciliation by Payroll Specialist

- Payroll checks done by Payroll Specialist, reconciliation done by Business Manager

- General checking done by A/P Secretary, reconciliation done by Business Manager

All bank reconciliations are reviewed by Business Manager.

Bank Transfers: One person (Business Manager) has the capability to do bank transfer via internet website. AJE's and bank reconciliations show amounts and are reviewed by Business Manager each month.

ACH transfers: Payroll Specialist runs biweekly payroll and communicates to A/P Secretary the amount of direct deposit and federal withholdings to be ACH'd. Business Manager transfers funds to appropriate accounts and reviews A/P and payroll report amounts for reasonableness. State withholdings payment is done monthly by the 20th. School retirement contributions, TDP remittances, and other payroll related withholdings are paid via check or ACH bi-weekly with A/P check run.

Business Manager reviews amounts reported on check register. Also, monthly cash flow schedule shows amounts relating to payroll remittances and is reviewed by Business Manager.

Section 2 – Purchasing

Purchasing/Disbursements (Board Policies 6320/6470):

It is the policy of the Board of Education that the Superintendent adheres to the following:

A. Seek informal price quotations on purchases in excess of $5,000 B. When the purchase of, and contract for, single items of supplies, materials, or equipment is less than the amount allowed by State statute, but exceeds $10,000, the Superintendent shall whenever possible, require three (3) competitive bids.

Bids shall be sealed and shall be opened by the Superintendent or designee in the presence of at least one (1) witness. All orders or contracts should be awarded to the lowest responsible bidder, however, consideration can be given to:

A. the quality of the item(s) to be supplied;

B. its conformity with specifications;

C. suitability to the requirements of the District;

D. d e l i v e ry t e rms ;

E. past performance of the vendor.

The Board reserves the right to reject any and all bids.

The Board shall be informed of the terms and conditions of all competitive bids and shall award contracts as a consequence of such bids.

The Superintendent is authorized to purchase all items within budget allocations.

The Board should be advised, for prior approval, of all purchases of equipment, materials, and services when the purchase was not contemplated during the budgeting process.

The Superintendent is authorized to make emergency purchases, without prior approval, of those goods and/or services needed to keep the schools in operation. Such purchases shall be brought to the Board's attention at the next regular meeting.

Whenever items such as supplies, services, books, etc. are needed, a purchase order must be completed. Each building or department secretary enters purchase order in SDS. Supervisor then approves their orders and finally Business Manager approves all purchase orders. A review of vendor, amount and account number is done. When product arrives, building/department receives purchase order in SDS. A/P receives invoice either directly or from departments and matches with purchase order. A monthly check run is done for payments that are due. For recurring bills such as gas/electric, insurance, etc. invoices are inputted by A/P clerk and paid when due. After check run is done, general ledger is updated.

Any non-standard bills received for central office items (legal, ISD invoices, county paybacks, etc.) are given to Superintendent/Business Manager for account number and approval. Business Manager receives check registers bi-weekly and reviews vendor list/account/amount for accuracy.

Department heads/principals are given monthly revenue/expense printout for review of expenses compared with budget.

Credit cards are held in the central office. They are only used for items such as central office/board conferences/dues or for purchases via the internet. When an administrator needs to use a card, they must sign out card from Business Manager and return it after use. If on rare occasion, a building needs to use it, it must be approved by via the PO procedure and Business Manager. In both cases, a receipt must be included when turned back in.

All general disbursement checks, with support, are kept in the administration office. Normally, only administrative staff has access to checks. If someone needs a copy of check/invoice, a call should be made to A/P secretary or Business Manager.

Section 3 - Payroll

Payroll (Board Policies 6510/6520):

New Hires: Any new employee completes a packet from personnel department before starting work.

Included in packet are items such as W-4's, insurance enrollment papers, criminal history, authorization of disclosure, MPSER's enrollment/beneficiary papers racial ethnic data and sexual harassment policy.

All new employees are assigned a four digit employee number. All new hires are approved by board.

Employee Terminations: If an employee resigns they must turn their resignation into supervisor and then forward to personnel department. They are then accepted by Board. Final pay is calculated and final check is issued.

Hourly employees:

Hourly employees are paid as they work.

For the employees who are paid as they work, an hourly rate is inputted into payroll system at beginning of year and bi-weekly the employees hours worked are inputted from the timesheets.

Timesheets are completed by each employee and approved by supervisor. Timesheets are forwarded to Payroll Specialist in Administration office. Review done by Payroll Specialist verifying accuracy.

Questionable items prompt a call to Supervisor.

An edit check is perform by payroll specialist each payroll. Amounts are inputted in an excel spreadsheet for all employees and a total is calculated. That amount, gross payroll, is compared against the system calculated amount to verify all amounts were inputted correctly.

Teachers and Administrators: Total contract amount determined at beginning of year. Biweekly amount determined by Payroll specialist and inputted in system. Each teacher/administrator signs a contract.

Business Manager compares list of salaries that is used for budget with payroll to verify accuracy.

Monitoring is done throughout year by comparing actual with budget. Any discrepancies are researched by Business Manager.

All employees must complete a sick/vacation day absence report whenever a day is taken. These slips must be approved by supervisor and are given to Personnel department where they are inputted into SDS for tracking purposes. Biweekly payroll checks show remaining balances for each employee.

Biweekly payroll journals (all employees are done every two weeks) are given to Business Manager for review of amounts and accounts used. Any fluctuations are researched.

Business Manager periodically reviews detailed check register verifying names are actual employees and that there are no duplicate names. Voided payroll checks are reviewed and approved by Business Manager.At year end a payroll accrual is calculated by Payroll Specialist and given to Business Manager for approval. An accrual is done for hourly employees (for the partial week at year end) and support staff/teachers who are taking 26 pays. Business Manager verifies the number of pays after year end is correct and reviews amounts used for bi-weekly pay for reasonableness. After entry is inputted, a final review of budget versus actual is done looking for any variances.

Section 4 - Investments

Investment Policy (Board Policy 6144):

The District's policy is to use investments to maximize the returns on the District's excess cash balances, while reasonably controlling the risk of loss and maintaining an acceptable level of liquidity in those investments to meet the District's operating needs.

To this end, the District will track, through its financial reports and investment authorizations, the credit risk, concentrations of credit risk, interest rate risk and foreign currency risk related to its investments.

The Board of Education authorizes the Business Manager or Superintendent to make investments of available monies from the several funds of the District in:

A. bonds, bills or notes of the United States; obligations, the principal and interest of which are fully guaranteed by the United States; or obligations of the State;

B. certificates of deposit issued by a state or nationally-chartered bank or a state or Federally -chartered savings and loan association, savings bank, or credit union whose deposits are insured by an agency of the United States government and which maintains a principal office or branch office in Michigan under Michigan and Federal laws, the maximum maturity on any certificate shall be no greater than one (1) year from the date of purchase;

C. commercial paper rated 1 or prime 2 at the time of purchase and maturing not more than 270 days after the date of purchase;

D. the Michigan Liquid Asset Fund (MILAF +) Program.

A maximum of 100% of available funds may be invested in the Michigan Liquid Asset Fund (MILAF +) and any of its affiliated investment programs.

Section 5 - Budget

Budget process (Board Policy 6220):

The District's operation and educational plan is reflected in its budgets. Each year, the Board of Education will cause to have prepared and then review and approve the following Fund budgets:

Ge ner a l Fu nd , Deb t Re t i r eme n t , Sc ho o l Serv ic e , Fo od Serv i c e , Bu i ld in g an d S i t e .

Each budget shall be designed to carry out District operations in a thorough and efficient manner, maintain District facilities properly, and honor continuing obligations of the Board.

A proposed budget requires the critical analysis of every member of the Board prior to approval; once adopted, the budget deserves the support of all members of the Board regardless of their position before its adoption.

The Board directs the Business Manager to present the budgets to the Board along with all available information associated with each budget in sufficient time to allow for proper analysis and discussion prior to the hearing.

When presented to the Board for review and/or adoption, the information shall include, as appropriate:

A . the number and category of staff members for the current and the ensuing year;

B . the proposed expenditure and revenue in each financial category for the ensuing year;

C. the anticipated expenditure and revenue in each financial category for the current year;

D. the actual expenditure, the approved budget, and the revenue in each financial category for the previous year;

E. an estimate of the student enrollment by grades for the ensuing year;

F. The amount of fund equity anticipated at the end of the current year;

G. an appropriations resolution

The Business Manager presents the yearly budget for the next year in June of each year. She receives her parameters from the Superintendent. Revisions are done during the year when deemed necessary and a final revised one is done in June. Departments such as Maintenance/Operations are given a set dollar allocation and the department head can allocate monies to certain accounts as deemed necessary. Building allocations are determined based on number of students and can go up or down from year to year. The business manager calculates all salaries/fringes primarily from union/administrative contracts.

Budget Transfers - are initiated by building principal or department supervisor and approved by Business Manager, allocations for each department remain the same unless a budget revision is done.

New debt and State Aid notes have to be approved by the board. Interest expense and a new debt account are set up when the bond is financed. Journal entries are made to recorded the payments.

Debt payments are collected through taxes, which is then deposited into the appropriate debt account and logged on the ledger sheets and reconcilied. For debt payments the "bill" is compared to the amortization schedule and any discrepancies are investigated. Board reviews debt payments that are made and is aware that bond payments occur in October and April of each year.

Section 6 – Internal Activity Accounts & Fundraisers

Internal Accounts (Board Policy 6610):

Internal Accounts are established for student groups, athletic teams and groups. Internal Accounts deposits are done by each building's secretary. The deposit slip is forwarded to administration office and recorded in software.

When a purchase is needed, Club Sponsor/Building Administrator completes Internal Purchase Order, Business Manager approves and then buildings order. After product arrives/services performed, an invoice is received and matched with Purchase Order. Both are given to Business Manager and a two signature check is completed. In most cases, Business Manager signs and either building administrator or secretary is second signature. Business Manager and buildings get monthly printout of account balances. Any negative balances prompt a discussion between Business Manager and building principal and advisor.

Student Fundraisers (Board Policy 5830):

Student groups and/or athletic teams will have fundraisers to raise money for trips/supplies/uniforms, etc. A fundraising request form is completed by a teacher/advisor and approved by the building principal and superintendent (athletic director if applicable). Monies, preferably checks, are collected by students and given to advisors. The advisors then give the monies to the building secretary who makes the deposits and forwards a copy of the receipt to the AP/Secretary who records in the internal account.

When payment is due to the vendor, a purchase order is completed and a check is issued. A recap sheet is to be completed after every fundraiser detailing the receipts collected, costs, net profit and date of deposit. It must be sign by advisor. Form is available at each building's office. If fundraiser involves the collection of sales tax, building secretary will record the amount collected and remit the amount to pay to admin building monthly.

A monthly balance report is given to each building principal and business manager to monitor balance of each account. If balance is out of line, advisor will be questioned.

Athletics: The fall and winter sports charge admission to their events. Therefore, certain controls are in place to safeguard the money collected. Before each game, the Athletic Director gives the event volunteers a cash box and roll of two part pre-numbered tickets. The beginning ticket number is recorded in order to track all ticket sales. At games, people give the volunteer the admission amount and receive a ticket to enter the game. The other part of the ticket is kept by the volunteer. At the end of the game, the volunteer counts the money and compares it to the expected amount based on ticket numbers. The Athletic Director will recount the money and complete a game summary that is forward to the Business Office. The game summary lists the beginning and ending ticket number, expected receipts and actual receipts. Variances are calculated and monitored by Athletic Director and Business Manager.

file://fs1/fter

Section 7 – Grants & Federal Requests

Grants: Each year, grant applications are entered into MEGS by the Federal Programs Director/RESD.

A copy is given to Business Manager and the Budget is updated according to grant amounts. Business Manager reviews with personnel and payroll the employees involved to make sure correct accounts are assigned. A monthly review is done by Business Manager of all accounts in the grants to verify accuracy. Periodically a cash request will be done (see below).

All grants have a time period for which funds can be expended. The Federal Programs Director is responsible for submitting all Title grant applications which will allow the District to start expending monies. The RESD completes the IDEA grants.

Grant compliance is monitored as follows: Flow Through and Preschool-Special Ed Director, Title I & II

– Federal Programs Director. The Business Manager will also be involved with monitoring of certain areas of the grant, primarily the financial items. Training on compliance is done at regional meetings put on by MDE, RESD meetings/roundtables and by reading compliance manuals.

At year end, the Business Manager completes the SEFA (Schedule of Federal Awards) and is audited by outside accounting firm. A copy is then sent to all agencies involved and MDE.

Federal Cash Requests: For Title Grants: A review of trial balance is done by Business Manager and Federal Programs Director to verify all expenses are eligible and appear reasonable. The Superintendent has access to the Cash Management System through NEXSYS. The Business Manager reviews YTD expenses and previous draws and inputs amounts into NEXSYS and requests draws for all grants. For IDEA Flow-through and Preschool: Spreadsheet detailing YTD expenditures and previous request is sent to RESD. RESD reviews and will issue check. The Superintendent has access to the Cash Management System through NEXSYS, to verify activity.

In both cases, a copy of request, with account coding on it, is given to Business Manager, Federal Programs Director and A/R secretary.

Section 8 – Financial Related

Adjusting Journal Entries (AJE's): A standard form is used for all journal entries. Payroll Specialist, A/P Secretary or Business Manager prepares AJE's. Routine AJE's (ACH/cash transfers, month-end allocations, copy center allocations) are done by AP/Secretary and entered in General Ledger. Non-routine entries are approved by Business Manager before entry in General Ledger. Business Manager approves all entries at month end. On each journal entry, an explanation of the reason for the entry must be completed as well as attaching supporting documentation for the entry. All entries are stored in the Administration Office.

Fixed Assets: Material asset purchases are recorded in capital outlay accounts. Business Manager keeps list of new capital assets during year. The District has determined to capitalize any new asset over $5,000. The useful life of each asset is determined by type of asset. A review of capital outlay accounts is also done to verify completeness of list at year end. Asset additions/deletions are sent to an outside company and an asset listing is sent back to school with yearly depreciation amounts.

Monthly Financial Statement Reports: Each month the Business Manager prepares a spreadsheet for the General Fund and the School Service Funds (Athletics, Food Service and Community Ed) revenues/expenses. Amounts are summarized by function and YTD amounts are compared to budget and prior YTD. These reports are used during the monthly Finance Committee meeting and a line by line review is done. Treasurer's Reports, showing cash balances/activity, are done for General, Debt Retirement and Capital Projects Funds.

An ACH redemption spreadsheet is also done showing all of the ACH transfers for the month. These are normally all payroll related.

Business Manager reviews monthly Revenue/Expense reports, by account, comparing actual expenses with budget looking for abnormalities such as wrong accounts or over budget status. Corrections and/or budget transfers are made as necessary.

Section 9 - Audit

Audit Process (Board Policy 6830):

The Board of Education requires that, after the close of the fiscal year (June 30th), an audit of all accounts of the District be made annually by an independent, certified public accountant. The audit examination shall be conducted in accordance with generally accepted auditing standards and shall include all funds over which the Board has direct or supervisory control.

The Auditing Firm shall also prepare and submit two (2) copies of the District’s single audit report and management letter to the Clare Gladwin Regional Educational School District by October 15th of each year.

The Auditing Firm shall also file a copy of its annual financial audit report including management letter, with the Michigan Department of Treasury by no later than October 31st of each year.

A list of requested items is given to Business Manager from auditors before audit. Business Manager distributes copies to staff and assigns various schedules to be completed. Business Manager reviews trial balance and prepares any year-end AJE’s. Calculations are done for payroll, insurance, compensated absences, A/P and other items to convert from a cash to an accrual basis. Business Manager reviews calculations before inputted on AJE’s. For invoices received after year end but apply to previous year, separate check runs are done and are booked to the old year. New year invoices are booked to the new/next year.

Business Manager prepares requested schedules and reviews schedules received from staff before giving to auditors. Grant information such as grant amount, CFDA number, source, etc. is also completed and given to auditors. After audit is completed preliminary financial statements and SEFA are given to Business Manager for review. Any corrections/concerns are returned to auditors.

Estimating Procedures: Very little estimating is done. Any at all would be done by the Business Manager and depending on the circumstance reviewed by Superintendent.

Travel/Expenditure Reimbursement: Employees are to use their own vehicles for school related business/conferences. Employees will be reimbursed at the IRS rate. To be reimbursed, an Expense report must be completed by the employee and approved by their supervisor. The report is then to be sent to Administration office for approval by Business Manager. If an employee purchases supplies, a copy of the receipt must be turned in with the expense report.

Section 10 - Computer Security

Access Control: User access control levels are determined based on the role of that user. Users in specific roles are members of security groups which allow or restrict access to applications, services, shares, printers, Internet, home drives, etc. Roles are based on major and minor categories as follows:

A. Student B. Elementary School Student C. Middle School Student D. High School Student E. Staff Member F. Administrator/building Teacher/building Support staff/building Other staff G. Guest

Authorizing use: Each building administrator (or their designee) is responsible for determining who has access to the technology resources of their buildings. As such authorization is granted based on requests from the main office in each building.

Authorizing New Programs: Authorization for new programs is ultimately the responsibility of building administrators in conjunction with the district Technology Director. However, the process can be initiated from a variety of sources such as:

• District Curriculum Council

• District Technology Committee

• Consortium initiatives (i.e. implementation of programs with other districts in the county)

• General curriculum needs

• General business needs

• Individual faculty or staff

Updating, Upgrading and Patching Existing Programs

Updates, upgrades and patches will first be applied in a test environment when possible.

Updates, upgrades and patches will be applied as necessary in order to:

• Fix issues or "bugs"

• Prevent security issues

• Take advantage of advanced features or functionality

• Remain on a supported platform

When possible, updates, upgrades, and patches will be applied during downtime (such as summer months) in order to minimize the impact on production systems.

Using the Internet: Internet access, as well as general access to network and technology resources, will only be granted based on the acceptance and return of a signed Acceptable Use Policy (parent signatures are required in the case of students under the age of 18).

Internet access is content filtered through the Clare Gladwin RESD consortium.

All Internet access is logged by the users ID and IP address.

Disaster Recovery Planning: In the event of a disaster involving core technologies (file servers, phone switch, infrastructure, etc.) a number of immediate actions will be implemented:

• Damage will be assessed to determine what level of functionality still exists and what specific systems are affected.

• If possible full or partial service will be stored using existing equipment (i.e. shifting services from one file server to another).

• In the event that hardware must be replaced an order will be issued for the equipment requesting express delivery.

• Where applicable, the Business Office may file an insurance claim on the affected devices.

• If the equipment in question requires installation services, an order for those services will be issued requesting the services be performed upon arrival of the devices.

• In the case of file servers, network operating systems will be installed on the equipment upon arrival and data will be restored from backup to the newest state possible.

Contingency Planning: Contingencies are in place for a variety of issues to critical systems including but not limited to:

• If access to financial systems and other software and services access through the Clare Gladwin RESD is lost and will remain unavailable for any extended period of time, the appropriate personnel may drive to the ISD, or a neighboring school district to access those systems.

• If circumstances should render the districts head-end room unusable, the equipment (or replacement equipment) may be shifted to another building in the district. The primary location for this would be the middle school main distribution frame room.

• If circumstances should render the district unable to house the equipment from the head-end room anywhere in the district, the equipment could be shifted to a neighboring school or the Clare Gladwin RESD and accessed from that location or remotely over the counties fiber network.

• If the digital telephone circuit (PRI) is lost for any reason, the district will continue to operate on a limited number of backup analog (copper) lines until service is restored.

• If a situation exists that requires a building to be evacuated, all network applications, data, and services can generally be accessed from another building in the district.

• Critical network printing may be shifted to localized printing when the network is unavailable.

• In the event that the Technology Director is unavailable a list of technology contacts is provided to ensure help is available when needed.

Backup Operations: Backups operations are based on the requirements of the information being backed up.

• Non-critical, static information will be backed up periodically as dictated by the nature and type of the information. The media used may be magnetic tape, removable optical media, or hard disk drive, (ReadyNAS) offsite in Farwell.

• Critical static information and dynamic data will be backed up to hard drive Disks (ReadyNAS) using the following scheme:

o Full backups once per week o Differential backups all other nights throughout the week

• Hard Disk Drives (ReadyNAS) will be secured in districts climate controlled head-end room under normal circumstances.

• Certain critical static and dynamic information may also be backed up to disk to create redundancy as well as for ease of restoration.

• Periodic backups may be kept for archival purposes (i.e. an annual year-end backup).

• Backups will also be made of systems before upgrades or updates where applicable.

• The district is currently doing the following consortium initiatives in regards to information backups:

o Backup to disk housed at the Clare Gladwin RESD or another remote school district.

o Bare metal backups for quick restoration in the case of hardware failure.

• SCHOOL NAME currently uses Rsync as our backup software. The following Backup Exec features are enabled to ensure that backup media is capable of being a source for restoration:

o All backups are verified (i.e. tape is read for all files after backup completes).

Network Security: Networks will be secured against threats using a combination of technologies:

• Security patches and updates will be applied as needed

• Anti-virus and anti-spyware:

o All desktops will run anti-virus software which will be updated on a daily basis.

o All desktops will run anti-spyware software which will be updated as required.

o Servers which allow users to store files will run anti-virus software which will be updated on a daily basis.

o All incoming e-mail will be scanned for viruses, spyware, and spam.

• Firewall and content filters o Content filtering takes place as part of the Clare Gladwin RESD consortium (Astaro).

o Clare Gladwin RESD also includes a firewall to protect all Beaverton Rural Schools o The district will periodically evaluate these products and services to ensure they meet district needs.

Monitoring Computer and Network Operations: The district has one full-time Network Engineer responsible for all network operations. In addition, there is a system administrator who performs a variety of installation, desktop and user support functions. Monitoring takes place based in a variety of fashions:

• Periodic physical monitoring of network devices

• Manual monitoring in response to a user request or user reported issue

• Automated alerting via the built in capabilities of specific systems such as anti-virus and tape backup software.

• Automated monitoring and alerting using the Simple Network Management Protocol (SNMP) capability of devices which support this feature.

In addition, tools (especially those which are free or low cost) will be periodically reviewed to examine the benefit they could provide in further automating network and device monitoring, alerting

Section 11 - Free and Reduced Lunch Eligibility

A child/family can get free/reduced lunches two ways:

Applications are given to families in various ways. Some buildings put in welcome back packs. The application is available on our website, www.brs.cgresd.net. Applications are received by the Food Service Director in the High School building. Application is checked for errors or missing information and then inputted in the Meal Magic computer system.

A letter is sent to each family indicating if they qualified for free/reduced or not. It is sign by FS Secretary. Copy of letter and application is kept on file. If approved, then child will get free/reduced status the next day in Meal Magic which is the same system food service uses at point of sale.

Direct Certifications. A list of direct certifications is received form MSDS and entered into Meal Magic. A letter is sent to parents notifying them of their status.

Section 12 – Internal Controls

Transaction Cycle and Controls:

Controls will ensure that transactions comply with federal statutes and regulations (including the Compliance Supplement) that may have a direct and material impact on an award. Assurances shall be enacted for the protection of federal funds and assets against improper use, conveyance, or disposal.

Beaverton Schools personnel will monitor its compliance regularly. If irregularities are discovered through internal or external monitoring, the District will enact prompt corrective actions. In addition, Beaverton Schools personnel will secure Personally Identifiable Information (known as ‘PII’: 2 C.F.R. 200.79 ) and other confidential material as identified through a granting entity, statute, or Beaverton Schools Board of Education Polices and Administrative Guidelines.

© 2022

Series 3000: Operations, Finance, and Property

2 3300 Facilities, Real, and Personal Property

3301 Purchasing and Procurement

This Policy applies to all purchases of materials, supplies, and equipment. Purchases acquired through lease financing are governed by this Policy, but true leases (i.e., rental agreements) are not.

A. Responsibility for Purchasing

The District’s administration, under the Superintendent’s supervision, may purchase items for the District, subject to any parameters established by the Board.

B. When Competitive Bidding is Required

1. The District must competitively bid the purchase of an item or group of items costing an amount equal to or greater than the then-current state bid threshold published annually by MDE.

2. The District does not need to competitively bid a purchase in an emergency if competitive bidding is not required by law.

3. The District will not artificially segregate purchases into smaller orders to avoid the bid threshold.

C. Bidding Procedure

1. The District may competitively bid a purchase using 1 or more of the following methods:

a. Requesting written price quotations from at least 3 known and practical vendors of an item;

b. Distributing a request for proposals to at least 3 known and practical vendors of an item;

c. Posting a request for proposals on the District’s website or any other website that regularly informs vendors of bid opportunities;

d. Selecting a contract awarded to a winning bidder under a bid process operated by a reputable bid cooperative if the District determines, after reasonable due diligence, that the bid procedure used by the bid cooperative was fair and open, resulted in a bid award to the lowest responsible bidder, and the contract price is comparable to current market rates for the purchased item; or

e. Any other process, in the Superintendent’s or designee’s discretion, that is likely to result in at least 3 known vendors providing bids for the item sought, regardless of whether at least 3 bids are actually received.

2. Each bidder responding to a request for proposals must certify that it is not an Iran-linked business as defined by MCL 129.312.

3. Awarding Bids

a. If competitive bidding is required by law, any contract must be awarded by the Board to the lowest responsible bidder.

b. In determining bidder responsibility, the District may take 1 or more of the following into account:

The District’s experience with the bidder;

Others’ experience with the bidder;

The bidder’s history of satisfactory performance or questionable litigation, protests, or disputes;

The bidder’s capitalization and solvency;

The length of time the bidder has been engaged in its business;

The recommendation of the District’s professional consultants; and

Any other factor consistently and lawfully applied.

c. In any bid procedure, the District reserves the right to reject any or all bids or waive any informalities or irregularities in the bid process.

4. Michigan-Based Business Preference

a. The District may give up to a 10% preference to a bidder that is a Michigan-based business as defined by MCL 18.1268.

b. The Michigan-based business preference will not apply if federal funds are used for the purchase.

D. Purchases Using State Aid Act Funds

1. The District will not use state aid to purchase foreign goods or services if American goods or services are available, competitively priced, and of comparable quality.

2. The District will give a preference to goods or services manufactured or provided by Michigan businesses if competitively priced and of comparable quality.

3. The District will give a preference to goods or services manufactured or provided by Michigan businesses owned and operated by veterans if competitively priced and of comparable quality.

E. Purchases Using Federal Funds

Purchases made with federal funds and subject to the federal Uniform Grant Guidance are also governed by Policy 3301A.

Legal authority: 2 CFR 200.1 et seq.; MCL 129.311 et seq.; MCL 380.1274; MCL 388.1764c

Date adopted: Jan. 9, 2023

Date revised:

Series 3000: Operations, Finance, and Property

3300 Facilities, Real, and Personal Property

3301A Purchasing and Procurement with Federal Funds

This Policy applies to purchases of property and services with federal funds and subject to the Uniform Grant Guidance. All terms in this Policy have the same respective meanings as defined by federal regulation (2 CFR 200.1-99).

A. State Law Requirements Still Apply

Bidding requirements under Policy 3301 and Policy 3306, as applicable, remain enforceable in addition to any requirements in this Policy.

B. Procurement Methods

The District must use 1 of the following procurement methods that includes information sufficient to inform all potential bidders about the District’s technical, service, and bid procedure requirements:

1. Purchases up to $10,000 (micro-purchases)

a. To the extent District administration determines that the cost of the purchase is reasonable, micro-purchases may be made or awarded without bidding in accordance with this Policy. For purposes of this subsection, “reasonable” means the purchase is comparable to market prices for the geographic area.

b. To the extent practicable, the District will distribute micro-purchases equitably among qualified suppliers.

2. Purchases between $10,000 and $250,000 (small purchase procedures)

The District will use a bidding procedure in Policy 3301 subsection C.1., except that the District may use the bidding procedure in subsection B.1.a, above, for purchases up to the then-current state bid threshold published annually by MDE if the District satisfies the annual certification requirements of 2 CFR 200.320(a)(1)(iv).

3. Purchases over $250,000

a. The District must either receive sealed bids through formal advertising or prepare a comprehensive request for proposals and submit it to at least 5 sources.

b. With either method, the District will perform a price analysis, making an independent estimate of costs before receiving bids.

C. The District will take affirmative steps to assure that minority-owned businesses, women’s business enterprises, and labor surplus area firms are included in bidding opportunities.

D. A person may protest the veracity, conformity, or eligibility of a bid. The District will handle bid protests as follows:

1. Within 48 hours of the time bid results are available, the protesting person will submit a written protest to the Superintendent describing in detail the nature of the protest;

2. The Superintendent or designee will review the written protest, and the Superintendent may bring it to the Board’s attention in the Superintendent’s discretion; and

3. A person’s failure to file a protest as described above is an irrevocable waiver of the bid protest.

Nothing in this Policy reduces or eliminates the District’s rights or protections afforded under the law.

E. The District will retain all bids and formal bid solicitation documents for a period of 6 years after the bid opening date, or longer if required by law.

Legal authority: 2 CFR 200.1 et seq.

© 2020

Series 4000: District Employment

4600 The Superintendent

4605 Gifts and Donations

A. Accepting Gifts or Donations on Behalf of the District

The Superintendent or designee is authorized to accept donations on behalf of the Board in accordance with Policy 3303. Donations may not be accepted by a particular school or department without express permission from the Board or Superintendent or designee.

B. Accepting Personal Gifts

The Superintendent shall not solicit or accept anything of value for the Superintendent’s direct or indirect personal benefit that may influence or reasonably be perceived to influence decision making or otherwise create an actual or perceived conflict of interest.

C. Gift Giving with Public Funds

Public funds may be used to purchase a plaque, medal, trophy, or other award for recognition of an employee, volunteer, or pupil if the purchase does not exceed statutory monetary limits; except, funds shall not be used to purchase alcoholic beverages, jewelry, fees for golf, or any item which is illegal, as consistent with and permitted by Policy 3205.

Legal authority: MCL 380.11a(3), 380.634, 380.1814

PAL REPORT

USDA Food Distribution

Recipient Entitlement Balance Report School Year 2022-2023

Print Date: 2023-12-18

Distributor: GLC-BR

FINAL

Beaverton Schools Sponsor Agreement Number: 26010 P.O. Box 529 Beaverton, MI 486120529

Processed Brown Box (Proc+BB) Total DoD 2022-2023 UFV Pilot Total Balance (Bonus)

July 148.00 0.00 148.00 0.00 0.00 148.00 44,880.74 51.39

August 2,255.74 1,572.33 3,828.07 0.00 239.90 4,067.97 40,812.77 1,258.92

September 2,246.14 540.87 2,787.01 0.00 317.94 3,104.95 37,707.82 380.16

QTD (1) 4,649.88 2,113.20 6,763.08 0.00 557.84 7,320.92 1,690.47

October 3,367.98 697.59 4,065.57 1,864.56 169.31 6,099.44 31,608.38 106.09

November 2,992.04 786.24 3,778.28 2,389.00 459.32 6,626.60 24,981.78 0.00

December 2,501.19 1,387.56 3,888.75 1,680.60 74.41 5,643.76 19,338.02 155.66

QTD (2) 8,861.21 2,871.39 11,732.60 5,934.16 703.04 18,369.80 261.75

January 3,488.19 997.64 4,485.83 2,598.90 377.52 7,462.25 11,875.77 0.00

February 2,170.49 173.54 2,344.03 797.95 71.24 3,213.22 8,662.55 0.00

March 2,625.15 550.99 3,176.14 1,192.70 220.86 4,589.70 4,072.85 374.28

QTD (3) 8,283.83 1,722.17 10,006.00 4,589.55 669.62 15,265.17 374.28

April 3,376.75 776.26 4,153.01 1,552.80 0.00 5,705.81 -1,632.96 281.83

May 3,141.63 1,234.74 4,376.37 14.25 36.09 4,426.71 -6,059.67 1,105.74

June 429.34 249.79 679.13 0.00 0.00 679.13 -6,738.80 0.00

QTD (4) 6,947.72 2,260.79 9,208.51 1,567.05 36.09 10,811.65 1,387.57

Total Distribution 28,742.64 8,967.55 37,710.19 12,090.76 1,966.59 51,767.54 -6,738.80 3,714.07

Entitlement Dollars: $ 45,028.74 (104,718 Meals @ 0.4300 Meal Rate)

Processed Brown Box DoD Pilot Project F-V Total

Entitlement 22,408.19 8,967.55 12,153.00 1,500.00 45,028.74

Distributions 28,742.64 8,967.55 12,090.76 1,966.59 51,767.54

Balance -6,334.45 0.00 62.24 -466.59 -6,738.80

% Usage 128.27 100.00 99.49 131.11 114.97

Carryover/GiveAway 0.00 0.00 0.00 0.00 0.00

Reallocated Balances 9,005.75 0.00 0.00 0.00 9,005.75

Adjusted Balance 2,671.30 0.00 62.24 -466.59 2,266.95