The following administrative rules apply to Fiscal Mangement.

The Financial Services Department performs the following functions:

1. Receipt and disbursement of funds
2. Fiscal accounting and reporting
3. Payroll accounting and reporting
4. Budget preparation and reporting
5. Public Record retention
6. Purchasing
7. Business Systems
8. Financial Analysis

Monies received are receipted and deposited in accordance with the cash receipting and disbursing guidelines in the Financial Procedures for Schools and Departments. Funds not needed for immediate disbursement are invested in accordance with the investment guidelines established by the Financial Policy Committee pursuant to Board policy.

Monies will be disbursed in accordance with the cash receipting and disbursing guidelines in the Financial Procedures for Schools and Departments.

Payroll will be disbursed on the last working day of each month. Required payroll reports will be forwarded to the proper agencies at designated times. Requests for reimbursements will be accounted for through the payroll module. For additional details see the Financial Procedures for Schools and Departments.

• Budget preparation and reporting guidelines as outlined in the Oregon Administrative Rules (OAR 581-023-0035) and Oregon Revised Statutes (294.305 through 294.565.) For additional details see the district’s website at: http://fsweb.lane.edu/ and click on “Budget Information.”
• Public record retention and destruction guidelines as outlined in the Oregon Administrative Rules (OAR 166-400-0010.) For additional details see the Financial Procedures for Schools and Departments.
• Purchasing authority, methods, delegation, and ethic considerations as outlined in the Oregon Revised Statutes (ORS 279(a), (b), (c)) and Board policy. For additional details see the Financial Procedures for Schools and Departments, also see Administrative Rule D1400 – Purchasing.

The district will follow fiscal accounting and reporting guidelines as outlined in the Oregon Administrative Rules (OAR 581-023-0035).

Business Systems will be owned and maintained by the Financial Service Department to facilitate compliance with statutory requirements and Board policy. For additional details see the Financial Procedures for Schools and Departments.

Financial analysis will be performed by the department on an on-going basis as well as for special projects. For additional details on on-going activities such as developing the five-year financial forecast, monitoring State School Fund revenues, or preparing monthly financial projections, see the Financial Procedures for Schools and Departments.

The following administrative rules apply to Accounting.

The general ledger includes all funds and is used throughout the year to facilitate the timely recoding of transactions and at year-end to facilitate the annual audit and comprehensive annual financial report. For additional details, see Financial Procedures for Schools and Departments.

All school lunch counts and school sales transactions will be recorded daily using the Point of Sale software. School cash receipts will be deposited daily. Bank reconciliation will be completed each month following the month for which the statement is prepared. Refer to Nutrition Services Handbook.

Free and reduced applications and “Parent Permission to Disclose Free/Reduce Meal Qualifications” forms are turned into the Nutrition Services office for eligibility determination. Applications are processed according to State and Federal regulations 7CFR Ch.II sec 245(1-1-01 Edition).

The principal shall be responsible for oversight of the accounting functions to be performed at the building level. The building-level accounting procedures shall be consistent with accounting and purchasing functions performed at the district office level. Procedures to be followed are outlined in the Student Body Handbook.

The following administrative rules apply to Fixed and Attractive Assets Inventory.

Fixed assets are defined as the initial, additional, and replacement items of equipment. An equipment item is a movable or fixed unit of furniture or furnishings, an instrument, a machine, vehicles, buildings, improvements, an apparatus, or a set of articles that meets all of the following conditions:

1. It has an anticipated useful life of more than 1 year.
2. It is of significant value (See the Financial Procedures for Schools and Departments), measured as original cost or estimated market value (in the case of donated items.) See Section D1320 for information on Equipment Purchased with Federal Funds.
3. It retains its original shape and appearance with use.
4. It is nonexpendable; that is, if the article is damaged or some of its parts are lost or worn out, it is usually more feasible to repair it than to replace it with an entirely new unit.
5. It does not lose its identity through incorporation into a different or more complex unit or substance.

Attractive assets are defined as those initial, additional, and replacement items of equipment that do not meet the above definition, but are movable and valuable. Attractive assets include, but are not limited to, computers and computer equipment, communication devices, and other items of a technical or non-technical nature that are movable and valuable. Directors and building principals are required, to inventory computers and computer equipment.

For information on recording and reporting of District asset see the Financial Procedures for Schools and Departments.

An annual inventory must be conducted by each department, school or building. Departments, schools or buildings must complete inventory by April 30 each year. Financial Services staff will make any necessary follow up inquiries and adjust the records adjusted accordingly. For additional information see the Financial Procedures for Schools and Departments.

Equipment Purchased with Federal Funds

Equipment purchased with Federal funds must be entered on inventory and accounted for under guidelines issued by the Oregon Department of Education. For additional information see the Financial Procedures for Schools and Departments.

Fixed and Attractive Asset Check-Out

Occasionally, district-owned property is temporarily removed from district premises. When this occurs it is necessary to complete the authorization form – Equipment Check-Out prior to removal. Those forms are available on the district’s website at:
http://web4j1.lane.edu/hr/rm/RiskManagement.html.

Loss/damage of district property

When district-owned property is lost, stolen, or damaged, it is necessary to complete the notification form – Incident/Property Damage Report Form as soon as practically possible. Those forms are available on the district’s website at: http://web4j1.lane.edu/hr/rm/RiskManagement.html.

The following administrative rules apply to Purchasing.

ORS Chapter 279 requires the school board to approve all contracts and allows the board to delegate this authority. Without the proper authority, the individual making the contract is personally liable. The school board has delegated authority for contracts under $150,000. Designees are identified in Board Policy DI and DJCA under Delegated Authority for Purchases Under $150,000. See the Financial Procedures for Schools and Departments for additional details.

Effective and efficient purchasing requires flexibility. The district provides this flexibility by offering buildings and departments a variety of purchasing alternatives. See the Financial Procedures for Schools and Departments for direction on the most appropriate method for purchasing goods or services and obtaining the best value.

See Board Policies DJ, DJC 1, 2, 3, and DJCA for details.

The Oregon Revised Statutes (ORS 244) governs the prohibition of public officials from using, or attempting to use, their position to obtain financial gain or avoid financial detriment that would not otherwise be available but for the public official’s holding of the official position or office. See the Financial Procedures for Schools and Departments for additional details.

Purchase orders aid the collection of pertinent information necessary for the fixed and attractive asset inventory. See Section D1300. See the Financial Procedures for Schools and Departments for additional details.

1. Employee reimbursements are not made on purchase orders but are paid through payroll.
2. Independent contractor agreements: Complete appropriate check list to determine.
3. Personal Services contract: Contact purchasing to determine if the service qualifies as a “personal service” prior to using the service.
4. See the Financial Policies and Procedures Manual for Schools and Departments for additional details.

The following administrative rules apply to Budgeting.

District staff will prepare the annual budget in accordance with statute ORS 294.305 – 294.565; theLocal Budgeting Manual published by the Oregon Department of Revenue, Property Tax Division; and the Program Budgeting and Accounting Manual prepared by the Oregon Department of Education.

Each fall, Financial Services staff will prepare and post a budget calendar outlining key dates and activities for budget preparation and approval. The Budget Committee will provide direction on the parameters for preparing the budget. Superintendent’s staff will review and recommend budget changes to be proposed. Financial Services and Human Resources staff will allocate staffing and material/supply budgets in accordance with the superintendent’s staff recommendations and provide information to schools and departments.

Principals/department directors will prepare their sites’ budgets in the format required, by the deadline. Financial Services staff will accumulate budgets and prepare the budget document for presentation as required by statute. (See Financial Procedures for Schools and Departments and Budget Information on the Financial Services intranet http://fsweb.lane.edu/)

The community will be informed about budget committee meetings, and the proposed budget will be presented to the budget committee in accordance with statutory requirements. Revisions, if any, recommended by the budget committee will be incorporated into the proposed budget. The budget committee will approve the budget, declare tax rates and set the debt service levy for consideration by the Board.

After the Budget Committee has approved the budget, the Board shall consider it for adoption in accordance with statute. Financial staff will revise the approved budget, if required and the Board shall take action on the budget prior to July 1 of each year. The calendar for Board adoption is posted on the Financial Services intranet site under Budget Informationhttp://fsweb.lane.edu/. The adopted budget will be sent to agencies as required by statute, posted on the district’s internet page athttp://www.4j.lane.edu/fs/, and loaded into the district’s financial system.

The following administrative rules apply to Business Systems.

All financial transactions of the district, including those of organizations that have received permission from Financial Services to use the district’s federal employer identification number for donation purposes, shall be recorded in the appropriate district business system. Account codes required by the Oregon Department of Education shall be used to record such transactions. Financial Transactions shall be submitted to the Department of Education in the formats and time frames required by statute (ORS 294, 326, 327, 328, 329, and 332. OAR 150 and 581).

(Detailed procedures are located in Financial Procedures for Schools and Department books, Student Body Handbook, Nutrition Services Handbook.)

Requests for business system modifications will be analyzed for cost versus benefit. Requests should be submitted in writing to the business system support team (bussys@4j.lane.edu) and include the benefits of the modification. Business systems support staff will determine the cost and review the request with the Chief Financial Officer. The request will be prioritized and the requester notified of the action plan.

The following rules will be used to implement board policy DN, Disposition of District Property, and DNA, Removal of District Property.

Designated Employees of School District 4J shall comply with the provisions of the Oregon Administrative Rules (OAR 125-045 and OAR 125-050) in the disposition of the district’s personal property of value with the approval of the Chief Financial Officer or Designee.

1. Personal Property of the district which has no value shall be disposed of as listed below.
2. Definitions
   1. “No value to the district shall mean its value is less than the cost of disposal in the opinion of the Chief Financial Officer or Designee.
   2. “Personal Property” means everything subject to ownership which is not real property ( i.e., land and buildings).
3. Disposition of Non – Value Personal Property
   The property shall be disposed of in the following order:
   1. Non 4J Schools
   2. Non Profit Organizations
   3. Recycling Companies
   4. Disposal Companies
4. No property shall be given to employees.

The Superintendent has established the following rules regarding the use of Cellular Telephones by district employees to ensure compliance with School Board Policy KGF, Use of District Property, and ORS 244.040 (1)(a), both of which prohibit the personal use of cellular telephones, except in the case of an emergency.
Cellular Telephone AllowanceThe district shall provide a monthly allowance to employees whose assignments necessitate routine and ongoing access to a cellular telephone, consistent with the following:

1. The employee’s supervisor and department director, or in the case of schools, the principal and principal’s supervisor, have determined:
   1. that the employee’s job responsibilities require the ability to communicate frequently and access to a district or personal telephone may not be readily available; and/or
   2. the employee’s job responsibilities involve situations where immediate communication is necessary to ensure the security of district property or safety of students, staff, or others while on district property or engaged in district-sponsored activities.
2. The employee agrees by completion of the “Use of Personal Cellular Telephone for District Business Agreement” to the following:
   1. to obtain and maintain in good standing a private cellular telephone service with a local phone number;
   2. to use the employee’s personal cellular telephone for required district business;
   3. to make the personal cellular telephone number available to the district for appropriate distribution to those who need to have access to the employee;
   4. to ensure that the cellular telephone is charged and in good repair and turned on during work hours and at other times when necessary for district business purposes, except that phones may be disabled during meetings, conferences, and when it will otherwise interfere with the ability of the employee to complete his or her work responsibilities; and
   5. that there is no restriction on the use of the cellular telephone for personal business except to the extent that such use interferes with the ability of the employee to complete the employee’s work responsibilities;
   6. that except in the case of emergency, cellular telephones are not to be used for conversations involving district information of a confidential nature.
3. An employee may request a higher allowance if the employee can demonstrate to the satisfaction of the employee’s supervisor and department director, or in the case of schools, the principal and principal’s supervisor, that the employee’s use requires an increased allowance.
4. Payment of the allowance shall be made monthly to the employee and charged to the appropriate school or departmental budget.
5. The Director of Finance and Support Services shall maintain a schedule of monthly telephone allowances that will be paid to employees.

Assignment of District Owned Cellular Telephones

In lieu of an allowance, an employee who qualifies for a cellular telephone allowance may choose instead to be assigned a district cellular telephone.

In those instances where the employee is assigned a district owned cellular telephone, the employee shall have on file with the employee’s supervisor a signed copy of the “Cellular Telephone Use Agreement,” which affirms in writing that the employee understands and agrees to comply with the following rules regarding use of the cellular telephone:

 

The District and individual employees must be careful to avoid the appearance or perception that they are using public funding inappropriately to benefit individuals and organizations associated with charitable and non-profit companies.

The District participates in the Combined Charitable Contributions Campaign which is an organized annual fund raising effort approved by the Superintendent that benefits many groups. United Way manages this multi-agency effort. Employees participating in the United Way Day of Caring must use vacation or other personal leave for the time away form work.

Any other fund raising activities that involve the use of District resources (computers, phones, faxes, etc.) or are done during work time must meet all criteria outlined in the District’s administrative policies.

The section is reserved for future use.

The following administrative rules apply to Miscellaneous Provisions.

Donations are items received by schools/district for which the donor doesn’t receive any benefit in return. Donations include, but are not limited to, cash/checks, supplies, and equipment; whether solicited or unsolicited. Examples are donated computers and proceeds from fundraising for supplies or athletic/club expenses. The following procedures should be used in accepting or refusing such donations.When accepting donations, recipients’ shall comply with the following:

• Donated furniture and equipment shall be added to the district inventory at the fair market value on date of donation for insurance purposes. See Section D1300 for additional information.
• Donations for public building modification or ground improvement must have prior permission of the Director of Facilities.
• A receipt for donation(s) and an appropriate expression of appreciation will be provided by the principal and a copy retained for auditing purposes. The receipt provided to the donor should include the name of the donor, the date of donation, and a description of items donated. District personnel should not estimate the value of non-cash items. The donor should be directed to a tax professional or the Internal Revenue Service for guidance.

Administrators are authorized by the superintendent to accept donations from individuals and organizations on behalf of the district. Such donations may be in the form of funds, furniture, equipment, or other items of value to the schools, departments, and programs. The donations may be earmarked for special purposes, but not specific individuals. Before accepting donations of equipment, the administrator is responsible to determine whether such equipment is in good condition, is safe, and will benefit the school. If a monetary donation is offered, it can only be used for purposes permitted under policy and statute. For example, a donation to purchase religious books and magazines for a school library would not be acceptable because it would be a violation of policy and law. All administrative rules enumerated in Section D1910 shall apply.

When an individual or organization wishes to donate funds to the district, the person or organization should be referred to the Eugene Education Fund. See Section D1910.3. If for any reason the individual or organization prefers to donate directly to the district, the principal/director will accept the donation, and comply with the provisions of Section D1910.1.

An individual or organization may donate funds to the district through the EEF by contacting any EEF representative. Funds may be earmarked for specific schools, departments, or programs, but not for specific individuals.