NOME PUBLIC SCHOOLS

PO BOX 131

NOME, AK 99762

STANDARD
OPERATING
PROCEDURES
EFFECTIVE JULY 1, 2017
SOPs are intended to establish a standard format for policies and
procedures and to assist and guide the administrative staff of the District.
TABLE OF CONTENTS

Standard Operating Procedures

No. 1 Communications
No. 2 Human Relations
No. 3 Worker’s Compensation Claims
No. 4 Payroll Processing
No. 5 Purchasing
No. 6 Receiving
No. 7 Travel
No. 8 Student Travel
No. 9 Cash Disbursement Processing
No. 10 Budgeting & Budget Revisions
No. 11 Account Reconciliations
No. 12 Bank Reconciliations
No. 13 Adjusting Journal Entries
No. 14 Collection and Meal Accounting
No. 15 Student Activity Funds
No. 16 Fundraising Activities
No. 17 Loaning School Equipment
No. 18 Equipment Inventory
No. 19 Disposal or Sale of School Property
No. 20 Consultants Contracts – MOAs
No. 21 State Student Data Reporting
No. 22 Inventory
No. 23 Grants Reporting Requirements
No. 24 Grants Purchasing
No. 25 Leave Request & Approval
No. 26 Audit
No. 27 Developing School Calendars
No. 28 Gaming Fundraising Activities
No. 29 Credit Cards
SUMMARY

The following numbered Standard Operating Procedures are intended to establish a

standard format for policies and procedures to assist and guide the administrative staff of
the District. The SOPs adhere to Generally Accepted Accounting Standards (GAAS) and the
Government Accounting Standards Board (GASB). Many have been reviewed and
approved by the Department of Education for auditing purposes. All SOPs originate from
the Superintendent, and the principals, directors and other supervisory personnel are
responsible for ensuring their compliance. Any willful violation of SOPs must be reported
to the Superintendent by any staff member having knowledge of such violation.

Each administrative staff member is responsible for periodic review of SOPs within
his/her scope of operation and for preparing drafts for revision to be submitted to the
Superintendent. If the draft is approved, the Superintendent will forward it to the Business
Office for final review, assignment of a number and preparation of the master for
publication and duplication.

All administrative staff will familiarize themselves with the Standard Operating
Procedures and acquaint the staff they supervise with those procedures pertaining to their
job responsibilities.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 1

DISTRICT COMMUNICATIONS

1. PURPOSE: To establish uniform procedures for district communications.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: All employees

4. PROCEDURES: The following are procedures for district communications:

a. The School District website will be the repository of all District documents,
instructions, guidelines, and procedures.

b. Employees are required to check their email at least once each day and to
immediately acknowledge receipt as appropriate. If one is not able to comply
with an email request at the time requested, then the email recipient shall
communicate such and to collaboratively determine a response date.

c. All documents are to be scanned to district office; where originals are required
they are to be scanned and mailed.

d. Employees are required to respond to telephone inquiries as soon as possible,

but no later than 24 hours after receipt of a telephone cal l.

e. Employees who are out of the office are required to initiate an email auto-reply
offering another School District employee as a contact. They are also required
to place a similar message on their telephone when out of the office; or they
may forward their phone as appropriate.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 2

HUMAN RELATIONS

1. PURPOSE: To establish uniform procedures for management of employee relations.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Superintendent, HR Specialist, Chief Financial Officer, all

employees.

4. PROCEDURES FOR HIRING:

a. The Superintendent shall approve position vacancies in accordance with the

approved budget. All vacant positions shall be advertised on the District
website, posted in the District, Alaska Job Service, Alaska Teacher Placement,
etc. Record of all District postings shall be maintained by the HR department.
b. Electronic applications are preferred; however, hard-copy applications will be
accepted.
c. All applicants shall be interviewed with 3 references checked, including one
from the most recent employer, before positions are offered. All applicants
must pass a background check. The Superintendent must approve all hires.
d. Only positions authorized by the District approved budget or as authorized by
granting agencies may be hired.
e. Employees shall receive a contract or personnel action form, job description,
and a work calendar. Employees shall sign their contracts or personnel action
forms.
f. Temporary positions (30 days or less) may be hired at the discretion of the
Superintendent and based on available funds.
g. Employees must have all hire paperwork completed before starting work.

5. PROCEDURES FOR PERSONNEL FILES

a. A permanent HR file shall be maintained for all employees to include all

mandated documents. This file is the only and official record of employment
for all employees.

SOP No. 2
 b. A separate permanent HR employee health file shall be maintained for all
employees.
c. Copies of all employee payroll related records shall be transmitted to the
Payroll Technician.
d. Copies of all certificated contracts and personnel action forms shall be
transmitted to the Payroll Technician.

6. PROCEDURES FOR VOLUNTARY TERMINATION:

a. Employees must submit resignations in writing to their immediate supervisor.

b. All resignations shall be transmitted to HR and Payroll immediately.

7. PROCEDURES FOR STAFFING:

a. The Chief Financial Officer will prepare the Draft Revenue budget for the
subsequent year by January 1 annually.
b. The SD DO administration will review the SD certificated staffing and classified
staffing needs by January 31 annually.
c. All staffing needs for the subsequent year shall be determined by January 31
annually.
d. When an employee resigns, that position shall be reviewed for continuation.

8. PROCEDURES FOR LEAVES:

a. Prior approval by supervisors is required for all leave requests; employees

calling in sick must obtain sick leave approval immediately upon their return to
work.
b. Except in situations the Superintendent considers extenuating, personal, or
annual/vacation leave will not be granted during the first two (2) weeks or the
last two (2) weeks of the school year.
c. Leave requests in conjunction with Thanksgiving, Christmas Break or Spring
Break are not encouraged for any employee. An exception may be granted on
a limited basis by the Superintendent for extenuating circumstances not
deemed precedent setting.

SOP No. 2
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 3

WORKERS’ COMPENSATION CLAIMS

1. PURPOSE: To establish uniform procedures for handling all job-related injury or illness,
to protect the District, and to insure that the injured employee receives all benefits to
which he/she is entitled.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The Human Resources Director, all principals and/or supervisors are
responsible for ensuring compliance with this procedure.

4. REPORTING PROCEDURES: The following are procedures for reporting work-related

injury or illness:

a. When an employee is injured, the Principal or supervisor must be notified

immediately. This must be relayed to all employees for whom the Principal or
supervisors are accountable.
b. The employee must complete the employee portion of the Report of Occupational
Injury or Illness form. This form is located in the Forms section of the District
website.
c. The principal or supervisor must complete the employer portion of the same form,
including signing as the ‘authorized employer representative’. If the principal or
supervisor doubts the validity of the injury or illness, there is an area on the form,
just above the signature, to state the reason for doubt. This form must be
completed and sent to the HR Director within 7 days from the date of injury.
d. When the injured employee goes to a physician or hospital, he/she must inform the
physician that it is a job-related injury so the physician will complete and mail a
“Physician’s Report of Injury.”
e. The injured employee will receive one copy of the completed claim form and must
read all the instructions and information provided on the back of the form.
f. Workers’ compensation claims must be submitted to the Alaska Department of
Labor and the District’s Workers’ compensation insurer within 10 days of the injury.
A completed copy of the workers’ compensation form must be filed in the
employee’s HR health file and a copy must be sent to payroll.

SOP No. 3
 5. GENERAL PROCEDURES:

a. Workers’ Compensation will reimburse the injured employee for expenses incurred
in going to a physician or hospital. The employee should keep all receipts and submit
them to the current Workers’ Compensation insurance carrier if the physician or
hospital doesn’t submit them on the employee’s behalf. The first three days off
work as a result of Worker’s Compensation accident, the leave may be charged
against the employee’s sick leave.
b. The principal or supervisor should continue to submit timesheets to the Payroll
Technician for the injured employee, showing no hours worked, and that the
employee is receiving Workers’ Compensation from the insurance carrier and is not
receiving pay from the district. (It is unlawful to receive pay from both the Employer
and Workers’ Compensation insurance carrier.)
c. The employee will not be compensated for lost salary by Workers’ Compensation if
their injury resulted in work absence of 3 days or less. In that case a sick leave or
personal leave form should be completed.
d. If an employee misses more than 3 days of work, Workers’ Compensation pays
approximately 66% of their regular salary for the days absent due to the injury
(Worker’s Compensation benefits are not taxed). It is unlawful for an employee to
claim both sick leave and be paid from their employer for the days absent due to an
injury and claim Workers’ Compensation for those days and be paid by the Workers’
Compensation insurance carrier. (It is unlawful to receive pay from both the
employer and the Worker’s Compensation carrier.)

SOP No. 3
 NOME PUBLIC SCHOOLS
Nome, Alaska
SOP No. 4

PAYROLL PROCESSING PROCEDURES

1. PURPOSE: To establish procedures for initiating, processing, authorizing, reviewing and

recording payroll transactions.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Chief Financial Officer and Payroll Technician

4. PROCEDURES: The following procedures should be followed for completing transactions

in the payroll cycle:

a) Employee and personnel/payroll records –

 Each employee shall have a file which contains a contract of employment,
relevant tax and deduction information, W-4’s, a current personnel action form
(or continuing employment memo) which includes salary information and
account coding, and any other information that is relevant and/or necessary for
payroll processing.
 All personnel changes shall be prepared by HR, signed by the supervisor and/or
Superintendent, as indicated by signature or initials.
 All changes to the master personnel file in accounting system shall be reviewed
by the Chief Financial Officer.
 The Chief Financial Officer and payroll technician shall be immediately informed
of any employee terminations. The terminated employee’s rights to access the
District’s computer system(s) shall be immediately removed, and an exit
interview should be conducted.

b) Processing payroll transactions –

 Timecards should be completed and signed by the employee and their supervisor
prior to giving them to the Payroll Technician.
 The Payroll Technician shall review the timecard and recalculate the hours to
insure accuracy.
 Errors identified on the timecards or adjustments made to the timecards should
be communicated to the site supervisor.
 Time is entered into accounting system by the Payroll Technician.
 The Payroll Technician shall prepare a pro-forma (edit list) for each pay period.

SOP No. 4
  Chief Financial Officer will review and approve the pro-forma before payroll is
processed.
 The Payroll Technician shall process payroll upon approval from the Chief
Financial Officer.
 Chief Financial Officer shall review and approve the check register and transmittal
file for direct deposits.
 Chief Financial Officer shall approve the upload of the ACH file with the bank.
 Paystubs will be distributed by the Payroll Technician and the school site
secretaries.
 The Payroll Technician shall process all payroll liability payments immediately
after payroll is processed with the goal of processing all transactions before the
end of the month related to each payroll.

c) Reporting payroll transactions

 Payroll expenses will be compared with budgeted amounts by the Chief Financial
Officer and site supervisors on a monthly basis.

SOP No. 4
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 5

PURCHASING PROCEDURE

1. PURPOSE: To maximize the value of public resources in order to maximize educational

programs of the school district and to insure the integrity of expenditures and add an
enhanced level of accountability.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: It is the responsibility of the individual requiring equipment, supplies,

and/or services to initiate the requisition, the budget supervisor(s) to approve it and the
purchasing clerk to process the requisition by generating the purchase order.

4. GENERAL PROCEDURES: The following procedures shall be followed in all instances in

which a vendor is to eventually receive payment directly from the school district for
goods and/or services furnished to the school district.

a. ORIGINATOR’S RESPONSIBILITY: The originator of the requisition shall be the school

district employee who is requesting goods and/or services from a vendor. The
originator shall enter all appropriate information on the requisition including using
an approved vendor (if the vendor is not on the approved list, leave vendor name
blank) and place his/her initials at the bottom of the printed copy.

NOTE: The “ship to” area must be completed with the name and address of one of
the school district locations and shall include the name of the originator.

EXAMPLE: Nome Public School

Attn: Elementary Principal
Po Box 131
Nome, AK 99762
(907) 443-2231

Estimated freight or postage shall be listed on the requisition. If in doubt as to an

appropriate estimate, use 20% of the merchandise cost. Be certain to define the
shipping method (e.g. air freight, insured parcel post, etc.).

SOP No. 5
 b. BUDGET SUPERVISOR’S RESPONSIBILITY:

1) The budget supervisor (Principal, Director, Manager, or Superintendent) must

first determine that the items being requested are actually needed or wanted
and eliminate any he/she determine to be unneeded or unwanted.

2) The entire requisition should be checked for errors and corrected if necessary.

3) The proper account code or codes shall be placed on the requisition with a dollar
breakdown between codes. (Coding of items shall be completed based on the
item and not the budget line item where money is available).

4) If it is determined that there is sufficient money in that line item of the budget,
the requisition should be printed and signed to indicate approval of the order.

5) Make and keep a copy for your records and send the original to the Business
office.

6) Grant Program Manager approval must be obtained for all grant funds. IT
Coordinator approval shall be obtained for all software and hardware.

c. PURCHASING CLERKS RESPONSIBILITY:

1) All requisitions shall be checked for accuracy and appropriateness. Inaccurate or

inappropriate requisitions will be returned to the budget supervisor.

2) If the line item in the budget has an unencumbered balance larger than the
requisition amount, it will be processed. If not, the requisition will be returned
to the budget supervisor unprocessed.

3) The vendor may be changed on a requisition to one that offers lower prices or a
lower overall cost to the district if approved by the site/budget supervisor.
Alaska vendors will be first preference.

4) Several requisitions for similar items may be combined in order to obtain

quantity discounts (normally done for school start-up supply orders).

5) Orders under $25,000 must conform to School Board Policy which states, that
there must be informal written quotes for purchases between $10,000 and
$25,000, and that orders for $25,000 or more must utilize the formal advertised
bid process.

6) After the requisition meets the guidelines above, a purchase order will be
printed by an Accounting Technician with the Superintendent’s signature. The

SOP No. 5
 Accounting Technician will complete this by logging in to the financial software
(Black Mountain) using an employee specific User ID and password.

7) The original copy will be faxed (or emailed) to the vendor and that original will
be kept by the Accounting Technician, and one copy will be sent to the originator
(school secretaries will keep all purchase order copies for their site).

d. Travel: Requisitions for all travel, including airfare, hotel and rental car
(accompanied by an approved leave request form) will define the names of all
persons traveling, departure point, destination and return as appropriate, dates of
travel and purpose for travel. Requisitions should be received in the district office
no later than two weeks in advance of the departure date to allow time for
processing and to enable the district to receive the best air fare prices.

All out-of-district travel must have an approved leave slip signed by the Supervisor
and the Superintendent. The School Board must be informed of all out-of-state
travel (per Board Policy).

SOP No. 5
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 6

RECEIVING REPORT PROCEDURE

1. PURPOSE: To establish procedures for informing those responsible for managing the
school district’s business affairs of the quantity and quality of items received so that
vendors may be properly and promptly paid.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The Business department and all budget supervisors are responsible
for ensuring compliance with this procedure.

4. REPORTING: The purchase order (P.O.) copies will be used to report receiving
information as follows:

a. The person receiving the items will take an inventory upon receipt and enter the
quantity of items received on the purchase order copy.

b. If all items on the purchase order have been received, sign and date the copy of the
P.O. and send it to the Accounts Payable Technician in the business office.

c. If only a partial shipment is received, make a photocopy of the P.O., check off the
items received, sign and date the copy and send it to the Business department along
with a copy of the packing slip. When all items on the original P.O. have been
received, sign and date the copy of the P.O. and send it to the Accounts Payable
Technician in the business office.

d. When available, also send a copy of the freight bill.

NOTE: The person who receives the materials noted above will also be responsible
for marking all equipment bought under expenditure object code 510 with the fixed
asset inventory tag (furnished by the Business department) complete a fixed asset
form, and forwarding the information to the Business department.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 7

TRAVEL EXPENSE APPROVAL AND REIMBURSEMENT

1. PURPOSE: To establish uniform procedures for travel expense approval and

reimbursement.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: All principals, directors, coordinators, and supervisors.

4. PROCEDURES: The following are procedures for travel expense approval and
reimbursement:

a. Before travel: Secure travel permission as indicated in SOP No. 25.

b. Before travel: Complete top portion of the Travel and Per Diem Form (sample
following) including the maximum authorized cost to the district and obtain the
signed approval. (All out-of-district travel must receive advance approval from the
Superintendent.) Plans should be based upon the least expensive airfare and the
first available return flight. No person may authorize funds for his/her own travel.
No person may authorize funds that are not under his/her supervision. (See detailed
instructions following.)
c. Before travel: Complete the original Travel and Per Diem Form and attach copies
of the conference agenda, registration (if applicable), air travel, hotel requisition,
and any other expenses related to same. The purchase order procedure should be
used for payment of travel expenses such as hotel, airfare, vehicle rental (if
applicable) and registration. Vehicle rentals are provided only if lodging is
unavailable where the conference is located. Flight change fees will be the traveler’s
responsibility when the change is per the traveler’s request or error on the travel
request form. Changes necessitated by the District or due to weather will be paid by
NPS.
d. The supervisor will complete the account code information, review for missing
information, and sign it.
e. Prepare and submit the form a minimum of 2 weeks in advance to the Business
Office.
f. The Business Office will disburse all PO’s and provide a copy to the traveler via
email. Payment will be provided one week before scheduled travel.

SOP No. 7
 g. Immediate supervisor and Superintendent must approve all travel.
h. The Board of Education must approve all out-of-state travel.

SOP No. 7
 Nome Public Schools
 Travel and Per Diem Request
Legal  Name  (first,  middle,  last)  of  Individual  Traveling:____________________________________________
Contact  Phone  (cell):_________________ ___Male __Female Date  of  Birth:_____________________

Purpose  for  Travel:______________________________________________________________________________

           (a$ach  necessary  informa0on,  e.g.,  agenda)

Dates  of  event:__________________________________    DesBnaBon:______________________________

Desired  Departure  Date  &  Time:___________________    Return  Date  &  Time:_________________________

Funding  Source(code):_________________________________Total  Es.mated  Cost  of  Trip:  $______________

(to  be  completed  by  traveler)
Airfare PO# Lodging PO# Registration PO# Per Diem PO# Other PO#
_____________ _______________ _______________ _______________ __________
Airfare: Lodging:
Vendor  Name:____________________________ Vendor  Name:____________________________
Mileage  #:  _______________________________ Dates  of  Stay:_____________________________
Preferred  SeaBng:  _________________________ Est.Cost/Night:$___________  #Nights:_________
EsBmated  Cost:$  __________________________ ReservaBon#:_____________________________
ConfirmaBon  Code:________________________ Other Costs:
Vendor  Name:____________________________
Registration: Please  specify:____________________________
Vendor  Name:____________________________ ________________________________________
EsBmated  Cost:$__________________________ EsBmated  Cost:$__________________________
RegistraBon#:  ____________________________ ReservaBon#:  ____________________________
To  Calculate  Per  Diem,  Fill  in  the  blanks  with  required  price.  Meals  included  with  conference  should  be  marked  with  "X"
Mon. Tues. Wed. Thurs. Fri. Sat. Sun.
Date
Breakfast $15
Lunch $20
Dinner $25
If an airport shuttle is not complimentary, add $20 taxi/shuttle fee
Total Per Diem $
*Actual  Cost  of  Trip:  $_______________
Requested  by:________________________________________________________________________________
Supervisor/Budget  Administrator  approval:_________________________________________________________
Superintendent  approval:_______________________________________________________________________
Business  Manager  approval:_____________________________________________________________________
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 8

STUDENT TRAVEL

1. PURPOSE: To establish uniform guidelines for approval of and fiscal accountability for
student travel and travel study programs.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Principals are responsible for ensuring compliance with these

procedures. Sponsors of the students involved shall ensure compliance as trips are in
progress. (See School Board Policy BP 3541.1)

4. PROCEDURE: The Principal is responsible for following all steps in the authorization for
student travel:

a. Obtain and complete the Student Activity Travel Requisition form (sample attached)
from the Principal or Registrar.
b. Submit the Student Activity Travel Requisition form to the Principal and
Superintendent for approval. This form should be submitted a minimum of 2 weeks
in advance to the Business Office. Complete all travel related information (airfare,
hotel, car rental), if hotel, car rental and per diem is not applicable, please note
same.
c. Business Office will disburse all PO’s and provide a copy to the traveling supervisor
via email.
d. Upon return submit all receipts (if applicable) and any remaining cash to Accounting
Technician.

5. Students must be escorted and appropriately supervised during their travel. In some
cases, it is acceptable for a chaperone to place students on an airplane and to arrange
for them to be met at their arrival by another chaperone.
 Nome Public Schools
Student Activity Travel Requisition

Team/Group Name: Code:

(attach all reservation back up)
Name and Location of Event:
Dates of Event:
Legal Name of Chaperone 1: Est. Cost of Trip:
Mobile Phone#: Male Female $ -

Legal Name of Chaperone 2: Actual Cost of Trip:

Mobile Phone#: Male Female $

Airline: FAX# For office Use:

Confirmaton# Cost: PO#
Lodging: FAX#
Reservation#: Cost: PO#
Transportation: FAX#
Reservation#: Cost: PO#
Other: FAX#
Cost: PO#
Please List Each Student Traveling: include alternates Birth Date: Male/Female:

Requested By:
Budget Administrator:
Business Manager Approval:
Superintendent Approval:
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 9

CASH DISBURSEMENTS

1. PURPOSE: To establish uniform procedures for the disbursement of cash throughout

Nome Public Schools.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The Business department

4. PROCEDURES: The following procedures shall be followed for disbursement approval

for check issuance:

a. Standard Operating Procedures No. 6 (Receiving), No. 5 (Purchasing), No. 20

(Payments for Contracts and MOA’s) are followed.
b. The Accounting Technician verifies all documents are appropriate and logs in to the
password protected financial software and posts amounts for payment. Accounting
Technician inputs batches of invoices/payment requests which includes the invoice
date, date of service, unit and extended amount, PO (if applicable).
c. The batches are reviewed by the Business Contractor who also logs in to the
password protected financial software (using a different user ID and password) and
if any invoices are in question can lookup the vendor’s payment history.
d. When all have been reviewed and are accurate, the Business Contractor then
notifies the Accounting Technician the batch(es) are approved and ready to print.
e. For Payroll, the Payroll Technician reviews all time and logs in to the password
protected financial software to enter data and run an edit list/worksheet to review
all projected payroll. The Business Contractor then reviews the edit list/worksheet
comparing to the timesheets, and if accurate, emails the Payroll Technician the
payroll is approved for final processing.
f. The Payroll Technician then prints the payroll checks and direct deposit advices.
Both payroll and accounts payable checks are printed and two signatures are
obtained 1) Superintendent and 2) Board President (via lazer signature). The
Business Contractor releasing checks then signs the check register and the Accounts
Payable and/or Payroll technician disburses payment.
g. Accounts payable checks are run on Friday of every other week. Payroll is run for all
contracted and non-contracted (hourly) employees on the 15th and 30th/31st of each
month based on their payment schedule selections.
h. All Accounts payable and Payroll copies are scanned and filed electronically in the
Business Office.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 10

BUDGETING AND BUDGET REVISIONS

1. PURPOSE: To establish uniform procedures for initial budgeting, making line item
adjustments on a budget after school board approval of the initial budget.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The Business department and all principals and budget supervisors are
responsible for ensuring compliance with this procedure

4. PROCEDURES: The following are timelines and procedures for making line item
adjustments on a budget:

a. When the principal or budget supervisor determines that additional money is

needed in a certain line-item and that an excess budget is available in another line
item, a Budget Transfer request form may be submitted to the Business department
for approval.
b. Upon approval by the Business department, the Budget Transfer request form will
be processed.
c. Transferring funds between two principals or budget supervisors requires the
signature of both supervisors. This can be completed via an email communication to
the Business department.
d. Budget Transfer requests should originate from the supervisor whose budget is
being affected.
e. Monies may not be transferred between funds (i.e., General Operating Fund ‘100’ to
Food Service Fund ‘255’) without school board approval.
f. In accordance with Board Policy BP 3110, the Superintendent can authorize budget
transfers (between functions) under $25,000. The school board must approve any
transfers (between functions) $25,000 or more.
g. The Business department shall report all transfers between budget categories
(functions) to the Board.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 11

ACCOUNTS RECEIVABLE

1. PURPOSE: To establish uniform procedures for invoicing individuals or companies for

services, materials or supplies purchased from the Nome Public Schools and maintain an
accurate Accounts Receivable.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The business department, directors, principals and budget supervisors.

4. PROCEDURES: The following procedures shall be followed for issuing an invoice for
payment to an individual(s) or company for payment to the Nome Public School District:

a. The directors, principals, or budget supervisor will contact the Business department
when an individual or company needs to be billed for services or supplies
provided/purchased by the District.
b. The director, principal, or budget supervisor will provide any written documentation
regarding the billing for same.
c. The Business department will complete an invoice and add the data to the running
accounts receivable register for the year.
d. When the payments are made, the Business department will credit the account(s)
appropriately and update the accounts receivable register.
e. The Business department will post all open accounts receivable at the end of the
fiscal year. This is posted directly to the financial software. Copies of all invoices will
be kept for the current year in an ‘invoicing’ binder with an electronic file also kept
for the required time.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No 12

BANK RECONCILIATIONS

1. PURPOSE: To establish uniform procedures for performing monthly bank

reconciliations, to insure deposits are not at risk, separation of duties and internal
controls for same.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The Business contractor

4. PROCEDURES: The following procedures shall be followed for completing monthly bank
reconciliations:

a. The Business contractor receives monthly bank statements either via electronic or
hard copy format (scanned) for all accounts under Nome Public Schools’ purview
(currently General Checking and Gaming Checking).
b. The Business contractor verifies all checks were paid for the amount issued –
comparing checks with the general ledger, and all deposits are compared with cash
receipts, and comparing the book balance on the bank reconciliation with the
general ledger.
c. The Business contractor will verify the adjustments and make the necessary
adjusting journal entries (including interbank and interfund transfers) and post to
the general ledger. The individual posting the adjusting journal entry will first
receive approval from another individual not completing the bank reconciliation.
Once the monthly bank statement is balanced, the monthly bank reconciliation is
closed in the financial software system.
d. Annually the stale-dated outstanding checks are reviewed and voided if appropriate.
e. All deposits are collateralized in accordance with Board policy.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 13

ADJUSTING JOURNAL ENTRY PROCEDURE

1. PURPOSE: To establish procedures for adjusting journal entries (a/k/a journal

vouchers). The only way of changing account balances is to make journal entries. If
current account balances do not represent correct amounts, journal entries are needed
to change current balances to the correct balances.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The Business department and all budget supervisors are responsible
for ensuring compliance with this procedure.

4. PROCEDURES: The following are timelines and procedures for making adjusting journal
entries.

a. Determine the erroneous entries that have been made during the period.

b. Identify the original entries that have been made during the period which will be
affected by the erroneous entry.

c. Identify the correct account balances. Entries to equity and fund balances are never
to be made. It is not appropriate to record current activity directly to equity
accounts.

d. Analyze the differences between correct and current balances and prepare journal
entries to adjust such differences.

e. Sign the document reflecting the changes to be made. In the event the Business
Manager locates erroneous entries, one other signature will be obtained on all
journal entries.

f. Submit the document to supervisor or the Business department for approval.

g. After approval from the Business Manager, the Accounting Technician will enter the
adjustment providing an appropriate number sequencing (currently the Business
Manager makes the entry).

SOP No. 13
 h. Signed document(s) and all backup will be kept in an electronic Journal Entry file in
chronological order for audit review.

SOP No. 13
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 14

COLLECTION AND MEAL ACCOUNTABILITY PROCEDURE

1. PURPOSE: To establish a standardized procedure for the collection of monies and for
meal accountability for the National School Lunch Program.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Food Service Program Manager, site Secretaries and the Business
Department

4. PROCEDURE: The following procedures shall be followed for collection and meal
accountability:

a. The site secretaries shall submit on a monthly basis all meals served in the schools
and submit that report to the Business department.
b. The Business department shall prepare a Claim for Reimbursement and submit
online with the State of Alaska Child Nutrition Program no later than 30 days
following the end of a month. Confirmation of same shall be kept electronically in
the Business office.
c. Collection of money from the Food Service Program shall be daily by the Food
Service Personnel (currently site secretaries oversee this task) and turned into the
Business department at the end of each day. The Business department shall make
weekly deposits.
d. Collections shall be in accordance to the Nome Public Schools policy, money in
school buildings, BP3450.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 15

STUDENT ACTIVITY AND ADMINISTRATIVE FUNDS

1. PURPOSE: To establish uniform procedures to properly account for all student activity
and administrative funds. To provide detailed accounting reports of financial activities
to the business office.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Principals are responsible for ensuring compliance with this policy.

4. PROCEDURE: The following are the general accounting procedures for all student
activity accounts and/or administrative funds.

a. Cash Collections and Transmittal – Individuals collecting cash prepare receipt forms
in duplicate for each receipt with the original copy given to the remitter and the
duplicate copy held in the school office for future reference. The original deposit
form shall be sent to the Business department. The Business department will
prepare and deposit funds weekly, however, more often if large amounts are
collected in order to safeguard cash. Deposits will be identified as to the source of
the funds (i.e. Chess Club, Girls Volleyball, Spanish Club, Band, etc.).

b. Cash Disbursements – All withdrawals for expenditures by clubs or special accounts

will be paid by check by the Accounting Technician after confirmation of receiving.
(Note: Student Activity funds shall follow the same purchasing and receiving
procedures as with regular school purchases.)

c. Income and Expense statements – All sites receive their student activity reports,
expenses and revenues, from the Business Dept. Reports have been set up for each
activity so the report indicates each individual club and activity balances. Under no
circumstance shall a club or activity receive approval to spend funds that would
exceed their balance.

d. Bank Reconciliation – The Business contractor will complete the bank reconciliation
(into which all funds are deposited; currently the General Checking) on a monthly
basis.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 16

FUNDRAISING ACTIVITIES

1. PURPOSE: To establish procedures for fundraising activities by student organizations.

(Review the Student Activities Procedures and Controls Handbook)

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The Principals are responsible for ensuring compliance with this policy.
It is the intent that students participating in extra curricular activities be actively
involved in fundraising to support their activity.

4. APPROVAL: All fundraising events or activities shall be approved by the Principal.

5. GENERAL:

a. Prior to engaging in fundraising activity(ies), all clubs or organizations shall request

in writing, to the building supervisor (Principal), permission to raise funds.
b. The method of raising funds and the purpose for which the funds will be raised shall
be specified in writing.
c. All deposits and withdrawals shall comply with procedures set out in SOP No. 5 and
SOP No. 6.
d. Fundraising that falls under the school gaming permit is to be conducted in
accordance with the Gaming Activity SOP No. 28.
e. Soliciting contributions is not considered fundraising and requires the
Superintendent’s pre-approval.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 17

LOANING SCHOOL DISTRICT MATERIALS, SUPPLIES, OR EQUIPMENT TO INDIVIDUALS OR NON-

SCHOOL AGENCIES

1. PURPOSE: To establish uniform procedures to prevent problems which arise from the
informal loan of school materials, supplies or equipment to individuals or non-school
agencies.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Principals and budget supervisors are responsible for ensuring

compliance with this policy.

4. PROCEDURE: The following are the general procedures for all school district materials,
supplies or equipment being loaned to individuals or non-school agencies:

a. The principal or designee must have the individual or the representative from the
requesting agency sign a completed District Lending Agreement before any
materials, supplies, or equipment are released to anyone. (Lending Agreement
attached.)
b. The principal or designee (usually site secretary) must give a signed, dated written
receipt for the items returned. The bottom portion of the original Lending
Agreement can be used for this purpose. If damages occurred, complete
appropriate portion of Lending Agreement and submit a copy to the Business Office.
c. The completed form must be kept on file in the school (if during the school year) or
in the Business department (if during the summer).
 NOME PUBLIC SCHOOLS

LENDING AGREEMENT

Items to be borrowed ____________________________________________________________

______________________________________________________________________________
Date needed _________________________Date to be returned__________________________

From ___________________________________________________
(NPS Employee Authorizing the Loan)

Borrower ________________________________________________
(Company or Organization)

Person responsible for above borrowed items _________________________________________

(Printed First and Last Name)

AGREEMENT: I agree to return all borrowed items in the same condition as when borrowed and
to reimburse Nome Public Schools for any damages which might occur through usage during the
period of lending.

________________________________ ____________
Signature Date

NOTE: Keep copy of this lending agreement on file with the site secretary until the item(s) have
been returned in proper condition. Complete bottom portion upon return.

Date Returned ___________________

 Returned in same condition as when borrowed

 Damages occurred to property: __________________ $ Amount of Damage: _________

_______________________________ _____________________________
Signature of NPS Employee Signature of Borrower (if damages occurred)
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 18

EQUIPMENT (CAPITAL ASSETS) INVENTORY PROCEDURES

1. PURPOSE: To establish uniform guidelines to ensure that a complete equipment record

is maintained for all accountable Nome Public Schools property. Items which have an
object code 510 (equipment) are accountable and considered Capital Assets.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: It is the responsibility of the Business Office to initiate and maintain all
equipment control records for the Nome Public Schools. All principals and building
supervisors shall also maintain a list of equipment assigned to them or purchased from
their budgets.

4. DEFINITION: The following are definitions of the phrases, ‘Capitalized Asset’ and
‘consumable item.’

a. Capital Asset – Any item of material that had an original unit price of $5,000.00 or
more, the life of the item is more than one year, is repairable, and is an end item or
is an improvement that must increase the value or extend the life of the item being
improved. (i.e. school vehicle, server, commercial sewing machine, new roof).
b. Consumable item – Any item of material which has an original unit price of less than
$5,000.00, is not repairable, or is used in the repair of an end item (i.e., part for a
piece of equipment, door replacement, laptop, etc.)

5. PROCEDURE:
a. The Business Office will initiate an annual inventory of all school district property
that is accountable. This inventory will be conducted at least once each fiscal year
(July 1 through June 30).
b. Prior to taking the inventory, lists will be made of all Capital Assets held at all
locations within the district and sent to each principal or building supervisor. The
lists will show description, model number, serial number, fixed asset number,
location, value, and quantity of each accountable item held.
c. Periodically the Maintenance staff in collaboration with Technology will review all
possible surplus and establish an auction of items. If surplus items are on the Capital
Assets list, a form will be completed and submitted to the Business Office of the
SOP No. 18
 item(s) that is being surplused. The Business Office will then remove the items from
the Capital Asset listing and report the items at the annual audit.
d. Before departure each school year, the principal or building supervisor will be
responsible for confirming the annual equipment listing. Items that no longer exist
or have been moved to another location, within the building or district, shall be
noted on the list prior to sending the list back to the business office. Items that
cannot be found or no longer exist will be deleted from the records by receipt of the
signed form noting same. The form will state the reason (i.e., lost, stolen, beyond
repair, etc.).
e. Items that were purchased during the year will be noted and the principal or
building supervisor is responsible for affixing a fixed asset tag on the item. The
business office will provide the tags.
f. The business office will ensure that all Capital Assets are listed on an ongoing
schedule which also indicates the annual depreciation. The Capital Assets schedule
will be reviewed and updated prior to the annual audit.
g. Items that do not fall within the Capitalized Asset definition, but have value and are
mobile (i.e. computers, cell phones, GPSs, TVs, digital cameras, etc.) shall also be
tagged but will be controlled at the buildings. The Business office shall be notified
when items are moving from one room to another.

SOP No. 18
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 19

DISPOSAL OR SALE OF OBSOLETE OR UNUSABLE SCHOOL DISTRICT EQUIPMENT, SUPPLIES, OR

MATERIALS

1. PURPOSE: To establish uniform sale or disposal procedures which protect the District
and its employees.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The Superintendent or designee, principals, and the Business

department are responsible for ensuring compliance with this policy.

4. PROCEDURE: The following are the general procedures for the sale or disposal of all
school district materials, supplies or equipment:

a. Ensure that the proposed sale or disposal is in keeping with the school board policy
BP 3270.
b. Ensure that the items for sale or disposal have not been purchased with federal
funds. The disposal of property of any value, which was purchased through federal
funds, is governed by very specific regulations; most require prior government
approval for disposition or reserving for ten (10) years. Before attempting to
dispose of or sell any property purchased through federal funding, request clearance
from the Business department.
c. Proceed with the sale or disposal per policy BP 3270.
d. If food inventory is being sold, have all buyers sign the food disposal/sales disclaimer
form. Food that is out of date and disposed, must have written across the container,
in indelible ink, the word ‘trash’.
e. Complete sale or disposal form.
f. Send proceeds and disposal records to the Business department.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 20

INITIATION AND PAYMENT OF CONSULTANT CONTRACTS OR MEMORANDUM OF AGREEMENTS

(MOA’S)

1. PURPOSE: To establish uniform procedures for defining the consultant contract or

Memorandum of Agreement (MOA) document and the method of payment.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Directors, principals, budget supervisors.

4. PROCEDURE: The following procedures shall be followed for establishing a consultant

contract or MOA and method of payment:

a. All contracts or MOAs for professional and consulting services will be negotiated by
the Superintendent or his/her designee. Other school district employees are not
authorized to make such commitments. (see Board Policy BP 3312)
b. Payments for consulting and other services may be made as payroll checks or as
vendor checks. A social security number is required for all non-incorporated
consultants. A W-9, Request for Taxpayer Number Identification and Certification
form must be completed by all consultants and returned to the Accounting
Technician.
c. For consultants in the state of Alaska, a Business license number shall also be
submitted to the District.
d. Complete the appropriate information on the contract or MOA form. The contract
or MOA must include a detailed description of the service the consultant will
perform, the time period in which the services are to be performed, the maximum
amount the District will pay for these services, and the signature of the
Superintendent or his/her designee as representative of Nome Public Schools.
e. As the work is performed, the consultant shall submit invoices to be paid against the
funds authorized.
f. The budget supervisor or Principal must acknowledge receipt of the services,
approve the invoice for payment and submit it to the Accounting Technician.
g. The Accounting Technician will issue a check based on completion of the above
procedure.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 21

STATE OF ALASKA STUDENT DATA REPORTING MANUAL

1. PURPOSE: To establish that everyone shall adhere to the State of Alaska Student Data
Reporting Manual.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: All principals and/or supervisors.

4. REPORTING PROCEDURES: To view the State of Alaska Student Data Reporting Manual,
go to the following website:
http://www.eed.state.ak.us/publications/StudentDataReportingManual.pdf
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 22

INVENTORY PROCEDURES

1. PURPOSE: To establish uniform guidelines to ensure that an updated inventory record is

an annual adjustment to the balance sheet for auditing purposes. For Nome Public
Schools this is specifically the food service program inventory and fuel inventory.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: It is the responsibility of the Business department to initiate and

update the inventory records for the Nome Public Schools.

4. PROCEDURE:
a. Prior to the end of each school year, the Business contractor will communicate with
the food service contractor, business personnel, and Director of M&O to insure the
year end food inventory and fuel inventory, respectively has been completed and
the amount has been calculated. The Business contractor will receive a copy of
those inventories. The listing will show a description of the food item, the amount
remaining (i.e., #10 Can, 5#’s, 1 Ea.), unit cost and the extended cost. The items
shall also be marked if they are USDA or other food items. The fuel inventory will
show the fuel in gallons, location of fuel, and the most recent cost of fuel per gallon.
b. Once the inventories have been reviewed for an accurate calculation the Business
contractor will prepare and post the annual adjustments to the balance sheet prior
to the final audit.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 23

GRANTS REPORTING PROCEDURES

1. PURPOSE: To ensure compliance with mandated grant reporting requirements.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Grants reporting generally consists of two kinds; (1) financial

reporting, and (2) programmatic reporting. Financial reporting is primarily the
responsibility of the Business Contractor and consists of Requests for Reimbursement
using EED form 165s, Grants Management System (GMS) reimbursement requests, or a
similar form for other granting agencies. Once a grant award has been issued the
budget information is forwarded to the business office for posting to the financial
software. Also, reporting associated with the Grants Administration Payment (GAPs)
system (draw-downs) are also prepared by the Business Contractor.

Programmatic reporting is the responsibility of each grant’s Program Manager. These

reports are often narrative in nature and many contain cursory (summary budget
information), but most provide accountability numbers, demographi cs, and information
about the effectiveness of a given program.

4. PROCEDURES: Financial reimbursement/expenditure reports are sent in to the granting

agency with accompanying expenditure back-up documentation from the financial
software. Periodically, some grants require a quarterly financial status report and, most
need a closing financial report at year-end or upon completion of the grant project.
Copies of all financial reports are kept on file with the respective District Grant Program
Manager and electronically with the District Business Office.

Programmatic reporting is largely data-driven and often a number of departments

within the District can be involved in their preparation, assessment and accountability
(e.g. testing scores).

Student records (e.g. demographic information), personnel (e.g. qualifications), and

instruction (e.g. scientific basis of program). These reports may be quarterly, semi-
annually, and annually depending upon the grant requirements. The Program Manager
is responsible for coordinating the various aspects of the data into a final report and
ensuring that it is submitted in a timely manner. Copies of all programmatic reports are
kept in the individual grant folders/binders (either electronically or hard copy).
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 24

GRANTS PURCHASING PROCEDURE

1. PURPOSE: To insure the integrity of grant expenditures and add an enhanced level of
accountability where grant funds are concerned.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: It is the responsibility of any individual who will be expending grant

funds to ensure that they follow all the procedures outlined in SOP No. 5 and, in
addition, ensure that their expenditures are appropriate for the particular grant from
which they are using funds. They should check the program budget, grant guidelines,
cost principals, and if needed consult with the granting agency’s program officer if there
are questions as to whether a given expenditure is within programmatic guidelines.
They should be aware that grant funds cannot be used outside the scope and/or intent
of the program.

Program Managers must sign the purchase request and insure that the account coding is
correct.

4. GENERAL PROCEDURES: Follow all guidelines in SOP No. 5 and in addition obtain
appropriate grant program manager approval. If there are any doubts, seek prior
approval.
 NOME PUBLIC SHOOLS
Nome, Alaska

SOP No. 25

LEAVE REQUEST APPROVAL

1. PURPOSE: To establish uniform procedures for securing leave request approval.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: All personnel

4. PROCEDURE: The following procedures should be followed for requesting leave

approval:

a. The employee submits the completed All Staff Leave Request form to his/her direct
supervisor.
b. The supervisor approves or disapproves the request and returns it to the employee.
c. After the leave has been taken, the employee keeps a copy of the All Staff Leave
Request form and gives a copy to the supervisor who sends the original to the
Payroll Technician.
d. No person may approve his or her own leave request.
e. In all cases, including sick leave and emergency leave the All Staff Leave Request
form must be completed. Sick and emergency leave may be approved prior to the
completion of the form; however, it is the responsibility of the employee to
complete the form on the first day of return to work.
f. Certificated employees must also complete the Certified Employee Absence Report
form for leave taken from the 1st through 15th and 16th through last day of each
month in order to provide corresponding record with substitute payments. This
form must be signed by the Principal and forwarded to the Payroll Technician with
copies retained by the employee and the site.
g. Leave forms must be submitted on a regular basis to the Payroll Technician, no later
than three (3) days after close of period (e.g. absences from the 1st through 15th
must be sent to the Payroll Technician by the 18th; absences from the 16th through
the end month must be sent to the Payroll Technician by the 3rd).
 NOME PUBLIC SHOOLS
Nome, Alaska

SOP No. 26

AUDIT

1. PURPOSE: To establish uniform procedures for being prepared for the annual audit

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Business Contractor

4. PROCEDURE: The following procedures shall be followed for annual audit preparation:

a. The Business Contractor contacts the District’s audit firm the beginning of the
calendar year to determine the audit date.
b. The Business Manager is sent an audit preparation list no later than May 1 st by the
auditing firm.
c. A thorough review of the audit preparation list occurs and the items pertinent to the
different areas – payroll, accounts payable, cash receipts, etcetera are reviewed.
Notes are then made on the audit preparation list regarding who in the business
office is responsible for each item. That information is disbursed to the various
responsible individuals.
d. Preparation begins with setting up the audit prep files and filling them with
complete and accurate schedules.
e. A week before the auditors arrive on site, the business office staff will review each
item that has been assembled and mark off each item one last time to insure all
items are prepared. Items that have been findings in the past will receive extra
scrutiny prior to audit.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 27

DEVELOPING SCHOOL CALENDARS

1. PURPOSE: To establish uniform procedures for developing school calendars.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: Principals shall be responsible for ensuring compliance with

these procedures.

4. PROCEDURES: The following procedures should be followed for developing

the District’s multi-year school calendar:

a. The Principals, in cooperation with the Board of Education will develop a

survey for use in assessing their community’s desires pertaining to their
multi-year school calendar.
b. The survey will address such issues as vacations, ending dates, holding
school on City holidays, State mandated student testing dates, and such
other options as the Board of Education may deem appropriate. (The
first day of school for teachers and students will be determined by the
Superintendent.)
c. The Board of Education will approve the survey in its final form.
d. The Principals will arrange for appropriate distribution, advertising, and
collection of the surveys.
e. The Principals and Board will canvas survey results.
f. The Board will make the final decision on the school calendar at a public
meeting and transmit the signed school calendars to the District Office.
g. The following are the timelines for developing the school calendar:
1) October – Begin survey development
2) November – Board approves survey form
3) December – Survey distributed
4) January – Board approves final calendar for the ensuing two years
5) February – Calendars submitted to the District Office no later than
February 1st.
 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 28

GAMING AS FUNDRAISING ACTIVITIES

1. PURPOSE: To establish procedures for gaming fundraising events by student

organizations and comply with Alaska Statutes and regulations.

2. AUTHORITY: Superintendent

3. RESPONSIBILITY: The school secretaries, Payroll Technician, Activities

Director, Principals, and Superintendent are responsible for ensuring
compliance with this policy. It is the intent that students participating in extra
curricular activities be actively involved in fundraising to support their
activity.

4. APPROVAL: All gaming fundraising events shall be approved by the Principal

and Superintendent.

5. GENERAL:

a. Prior to engaging in fundraising activity(ies), all clubs or organizations

shall request in writing, to the building supervisor (Principal), permission
to raise funds.
b. The method of raising funds and the purpose for which the funds will be
raised shall be specified in writing. If the fund raising will require use of
the gaming permit, the club/organization must complete the Raffle
Information Form and obtain prior approval by the Superintendent.
c. Once approved, the written documentation shall be forwarded to the
Payroll Technician. Use of the gaming permit is the responsibility of the
Payroll Technician.
d. The Payroll Technician will forward the Games of Chance & Skill Report
packet to the contact person for the group conducting the activity. This
packet will contain Games of Chance & Skill Report, State of Alaska
Gaming Statutes, Nome Public Schools Cash Count Sheet, Alaska Prize
Receipts, and a blank W9 form. This form can also be found on the
District website.
e. All activities using the gaming permit shall meet the requirements of the
gaming section of the Alaska Statutes. Activities such as “Split the Pot”,
“Raffles”, “Bingo”, “Games of Skill and Chance”, etc., are controlled by
the gaming regulations.

SOP No. 28
 f. Once the activity is complete, the club/organization must complete the
Games of Chance & Skill Report, keep a copy and forward the original to
the Payroll Technician.
g. All proceeds from the gaming activity shall be deposited in the school
District Gaming account. They shall not be mixed up with gate receipts or
any other activity proceeds.
h. A gaming deposit shall be used when preparing funds for deposit; two
people shall be present when counting the money and will sign the
deposit form.
i. All funds shall be turned into the Business Office with the gaming deposit
slip completely filled out.
j. The Business Office shall make the deposit and credit the funds to the
appropriate activity.
k. All deposits and withdrawals shall comply with procedures set out in SOP
No. 5 and SOP No. 6.

SOP No. 28
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 NOME PUBLIC SCHOOLS
Nome, Alaska

SOP No. 29

CREDIT CARD PURCHASING PROCEDURE

1. PURPOSE: To establish procedures for credit card purchasing.

2. AUTHORITY: Superintendent and Board of Education.

3. RESPONSIBILITY: Each cardholder is responsible for following this procedure.

The Business Office is ultimately responsible to notify the Authority if the
procedure is not followed.

4. APPROVAL: Superintendent or designee may approve purchases using the

credit card.

5. GENERAL: The Board of Education may authorize the use of District credit
cards by designated employees to facilitate payment of travel and other
expenditures. Such use is intended to facilitate convenience for the
cardholder as well as expedite access to goods or services on behalf of the
District. The District’s Business Office is responsible at all times for managing
the District’s credit card accounts and will track the assignment and
distribution of all credit cards issued to the District, and reconcile the
expenditures of each cardholder on a monthly basis. In the event the
cardholder fails to provide documentation regarding the purchase(s) to the
Business Office, or any misuse is suspected, the Business Office shall
immediately notify the Superintendent. A written record of all card use and
its purpose shall be recorded. School credit cards may be used for the
following purposes:

a. Travel Usage

I. Out of State, Board and Superintendent approved Lodging;

II. Gasoline purchases; and
III. Emergency items related to the purpose of travel.

b. Other Usage

I. For purchase of materials, supplies, or equipment when authorized by

the Superintendent;

SOP No. 29
 II. Emergency purchases for school-related items where there is
insufficient time to follow regular procedures for purchase orders and
vouchers.

Any credits earned such as frequent flyer miles or other things of value
received as a result of the use of the District’s credit card will be solely for
the benefit of the District.

c. Definitions

I. “Qualifying Expenses” means any indebtedness incurred documented

with a receipt, credit card slip, and supporting documentation by an
employee on behalf of the District, for the benefit of the District or
for the purpose of advancing the interests of the District with the
intention of having the charge paid by the District.

II. “Receipt” means a document issued by a vendor explaining expenses

incurred by the District which has been paid with the credit card as an
expense by an employee. A receipt must contain the following
information:

a. Date expense incurred

b. Amount paid
c. Purpose of the expense including an itemized description of the
goods or services purchased
d. Name, address and telephone number of the vendor

III. “Credit Card Slip” is the customer’s copy of the credit card charge
form. A credit card slip alone is not a receipt.

IV. “Supporting Documentation” is an explanatory memorandum to the

Business office containing an explanation of the reason for the
expense.

d. Accounting Procedures

Whenever qualified expenses are incurred for the District and it is

impractical to obtain a purchase order for payment, an employee may be
authorized by the Superintendent or designee to use a District credit card
to satisfy the vendor’s invoice.

Employees must submit supporting documentation, corresponding

receipts, and credit card slips to the Business Office by the end of the
statement period. Failure to submit a timely claim may result in denial of

SOP No. 29
 the charge by the Authority and may subject the person who made the
charge to personal liability for the amount of the charge. When the
monthly statement is received, the Business Office will review and
reconcile the charges with those approved by the Superintendent or
designee.

For telephone orders, the vendor should be directed to include the

following information on the shipping label and packing list:

1. Cardholder’s name, school/department, and telephone number;

2. Complete delivery address;
3. The words “Credit Card Purchase”;
4. The vendor’s order number;
5. The cardholder shall document the transaction (order number) on
a form and give the completed document to the accounts payable
person.

For fax orders, a copy of the fax order form should be retained and
submitted to the Accounting Technician with an indication, “Paid for by
Credit Card” on the copy.

For internet orders, a credit card may only be used on secure websites.

All credit card and charge account invoices shall be reviewed and
documented in the same manner as other invoices. Credit card/charge
account balances must be paid within the allotted billing period so no
late fees, limit fees, etc. are incurred.

Receipts for any purchases made to the District’s charge card are to be
filed with the Accounting Technician prior to the monthly statement
being received in the Business Office. The total value of goods and
services shall NOT exceed the established purchase limit and no
additional fees are to be incurred by the
District should the cardholder exceed the established limit. Purchases
shall not be split into multiple transactions to stay within the purchase
limit.

e. Purchase Limits

All cardholders will follow the approval procedures and limitations

regarding purchases set forth below:

1. Purchases $0 to credit limit – Cardholder must obtain approval of

the Superintendent prior to purchase. Approval can be obtained

SOP No. 29
 via email outlining what the purchase is for, the amount, as well
as the impact to the budget for that line item expense.
Cardholder must submit a copy of the approval along with
receipts when they submit their credit card statement to the
Business Office for payment.

f. Responsibility of the Cardholder

Any cardholder authorized to use a District credit card is responsible for

reading and complying with this policy at all times. The cardholder
employee shall only use the credit card to make purchases consistent
with board policy and authorization.

Cardholders are expressly prohibited from purchasing the following with

the District’s credit card:

1. Alcoholic beverages;
2. Illegal items;
3. Personal items or services;
4. Gifts or donations; and
5. Items or services that the cardholder is not authorized to
purchase by board policy.

Use of a credit card by an employee is acceptance of the terms of this

policy.

A District credit card is not a credit card for the personal use of the
bearer. The credit card will be used only for school district purposes. An
employee who uses a credit card and signs a credit card slip is responsible
to the District for payment of that charge if the Superintendent or his
designee determines that the charge was not properly authorized. In
cases where a credit card charge is not authorized, the employee who
made the charge will make arrangements for payment to the Accounts
Payable office.

The cardholder must obtain receipts verifying each purchase (including

vendor name and location, date and time of purchase, and items/services
purchased) and provide such receipts to the business office or
cardholder’s supervisor by the end of the statement period. The
cardholder shall be responsible to reimburse the District for any
purchases not consistent with board policy or for which the cardholder
has not provided the receipt, as well as any fees/charges associated with
investigating the unauthorized purchase. The cardholder shall be
responsible for the safeguarding of the credit card and the confidentiality

SOP No. 29
 of the information contained on and regarding the credit card while in
the cardholder’s possession and/or responsibility. The cardholder shall
immediately (within 24 hours) report to the Business Office and
cardholder’s supervisor if the credit card is lost or stolen.

g. Control of Credit Cards

All credit cards shall be applied for and issued in the name of the Nome
Public Schools. The District maintains the right to keep possession and
restrict access to any or all credit cards issued in the name of the District.
The Board and/or Superintendent both have the right to cancel one or
more of the credit cards or the account and/or order immediate
collection of one or more of the credit cards. Cancellation or collection of
credit cards may be made with or without prior notice.

1. An employee who resigns must surrender the credit card. If an

authorized employee fails to surrender a credit card, the Business
Office will take immediate steps to cancel the credit card.
2. All credit cards are subject to regulation by the School Board and
the credit card company.
3. Credit cards may not be loaned to another individual.
4. The person to whom the credit card is issued is personally
responsible for each charge made on the credit card. Criminal
prosecution procedures may be initiated for misuse of credit
cards.
5. In the event a credit card is lost or stolen, the employee shall
notify the Superintendent or designee immediately. The Business
Office shall notify the credit card company.
6. Credit cards will not be used for cash advances.

h. Corporate Account Manager Program

The Accounting Technician will have access to an online account

management program. In the online management program they will have
the ability to submit card cancellations, view billing statements, review
and change billing address, phone number, and indicative data, and
request changes to cardholder spending guidelines.

The credit card shall be immediately returned to the Business Office or

cardholder’s supervisor upon request or upon termination of
cardholder’s employment relationship with the District. The cardholder
shall not be authorized to give the credit card to anyone other than the
relevant merchant as may be required.

SOP No. 29