Presentation Transcript

1. Business Manager Roles and Responsibilities

2. Presented by:

   Patty VerDouw VerDouw – all one word. Rhymes with HER COW
3. Everything You Ever Wanted to Know About Patty and Were Afraid to Ask! Oldest of 7 Children – Edgeley is my Home Town Valley City State & Dickinson State Licensed Insurance Agent 20+ Years - Licensed in All Lines of Insurance Sold and Drove Over the Road Heavy-Duty Semis Finance & Insurance Manager at Car Dealership Retail Jewelry Sales Diocese of Bismarck – SEARCH Coordinator 15 Years with Deere & Co Insurance Agent Collection Manager – Repossess Equip – Inventory - 5 State Area Manager Office Administration OSHA Certified - Organized and Trained All First Responders Relocated 1,200 Deere Employees From 4 Buildings into 264,000 Sq Ft World Headquarters in 3 Months With No Interruption of Business Responsible for Facilities, Vendors, Microfilm/Records, Security, Cafeteria, Building Management
4. What We Are Going To Cover: Century Code Mandated Duties SBA BM Job Description Your Toolbox Things Nobody Told You to Expect Ethics and You Your Challenges Questions
5. Business Manager Duties: ND Century Code Description of Duties Are Outlined on Page 4 At: http://www.legis.nd.gov/cencode/t15-1c07.pdf?20130912101731
6. Business Manager Duties: Keep A True And Accurate Record Of All School Board Proceedings. BOE Meetings Committee Meetings Public Meetings Negotiations Executive Sessions **
7. What Does “True And Accurate Record” Mean? Regular Board Minutes Should Included: Date of the Meeting The TYPE of Meeting (Regular, Special, Committee, etc.) Time it Began Attendees Changes to Agenda Approval of Agenda Approval of Minutes Financial Reports Old Business New Business Other Approve the Bills Time Adjourned Give the Next Meeting Date, Time and Place See Agenda Example in Tool Box
8. Minutes Should Include The Facts Who Made a Motion Who Seconded the Motion If it was Brought to a Vote and Carried – or Indicate Who Voted For or Against: Example: It was moved by Anderson, seconded by Brown and carried (all voting yes) to approve the 2013-2014 Certificate of Levy. Or: It was moved by Anderson, seconded by Brown, to approve the Certificate of Levy for 2013-2014. After Discussion, Anderson and Brown – voted yes, James, Arthur and Kenyon – voted no. Motion DEFEATED.
9. If A Discussion Took Place And No Motions Were Made, Say So. Example: Discussion was held regarding the Formation of a Football Cooperative, New I-Pads for Kindergarten and Applying for a Technology Grant.
10. DO NOT INTERJECT EMOTION IN THE MINUTES – STATE THE FACTS! DO NOT REPORT: Director James was angry that the Superintendent did not have a report ready. The Directors argued about 15 minutes before voting on the budget. See Regular SB Meeting 12-12-12 in Tool Box
11. After the Board Meeting: Prepare Meeting Minutes Print Board Checks Give Checks to Superintendent (BOE President) to Stamp/Sign Complete and/or Follow-up Correspondence, Contracts, Notices, Etc. File Board Packets in the Board Binder
12. Negotiations and Executive Sessions RECORDExecutive Sessions – It’s the LAW Negotiation Meetings Minutes Should be Taken Negotiation Meetings Can be Recorded – Highly Recommended The More Detailed The Minutes, The Better Negotiations Seem to Shorten Memories of What was Said They Will Save You If You Ever Go To Impasse
13. Official Minutes of the Open Meeting before going into Executive Session should look something like this: EDGELEY PUBLIC SCHOOL DISTRICT Special School Board Meeting – Negotiation Strategy June 4, 2013 7:06 AM A Special School Board Meeting was held to discuss Negotiations Strategy. Those in attendance were, President Long, Directors Feist, Solinger, Madcke and Boom. Also in attendance were Superintendent Diegel and Patty VerDouw. President Long called the Special Board Meeting to order at 7:06 AM. It was moved by Madcke, seconded by Feist and carried (all voting yes) to go into Executive Session to discuss Negotiations Strategy. The Board came out of Executive Session at 8:19 AM. President Long adjourned the meeting at 8:19 AM. President________________________________ Approved________________________________ Business Manager_________________________
14. Executive Sessions MUST be Recorded. Minutes DON’T Have to be Taken. The only vote that can be made in Executive Session is to go to impasse if a final offer is rejected. If Negotiations Are Unproductive: In Executive Session, the Negotiating Team can request authority from the Board to make a final offer before impasse. When/if the offer is rejected, the Board can give the Negotiating Team authority to waive mediation and go to impasse. The Board Negotiating Team then meets with the Teacher’s Negotiation Team to negotiate and make a final. If the offer is rejected, the Board Negotiating Team can announce that they have authority from the Board to waive mediation, declare Impasse and notify the Fact Finding Commission.

15. Business Manager Duties

    Hold all Books and Records of the District and Deliver Them to the Business Manager’s Successor in Office.
16. Record Retention: Retain For 5 Years: Bank Statements Cancelled Checks Deposit Slips Paid Bills Purchase Orders Title Programs Vocational Programs Food Service
17. Record Retention: Keep for 5 Years: Workforce Safety & Insurance Reports Unemployment Compensation Teacher Contracts Oasis Reports Social Security Reports Withholding Reports
18. Record Retention: Retain for 5 Years AFTER They Have Been Paid Off Sinking & Interest Records Paid Bonds and Coupons State School Construction Records Paid Contracts (Buses, Etc.)
19. Record Retention: Other Items to Note: Personnel Records Should be Retained 7 Years Sp Education Records Should be Treated in Compliance with IDEA Regulations For Treatment of Other Student Educational Records See FERPA Regulations http://www.ed.gov/policy/gen/guid/fpco/ferpa/index.html
20. 21-06-05. Documents Which May Be Destroyed – When After the Documents Have Been Offered to The State Archivist for Preservation as Archival Resources, The Business Manager of a School District May Destroy, by any Suitable Means Determined by the School Board, its Records After the Records Become Five Years Old Except the Following Must be Retained as Permanent Records Of The School District: School Board Proceedings. 2. Receipt And Expenditure Journals. Payroll Records Permanent Student Records (For Transcripts)
21. Prepare and Submit an Annual Report to the Board and to the County Superintendent of Schools Annual Financial Report Annual Report for Publication Ideally – Have your Auditor Perform the Audit Before the Reports are Presented to the Board.
22. Questions to Ask the Auditor Before They Leave the School: Should I Do Anything Different? What Changes Could I Make, So Your Job Easier?
23. Authorize The Preparation Of All Negotiable Instruments As Directed By The Board. NEGOTIABLE(adj.) is defined as Transferable, Exchangeable, Convertible, Assignable, Movable or Flexible Some Examples Would Be: Writing Checks Issuing Contracts Transferring Money CD or Money Market Accts
24. Perform All Duties Required by Law Federal Title Grants Child Nutrition State Foundation Aid Career & Technology Education Other State Programs Local Levy Tuition Fees Interest Misc. Income ETC.
25. Perform Duties Required By The Board Board Meetings Elections Negotiations Public Meetings Payroll Accounts Payable General Ledger Accounts Administrative Reporting Insurance Fixed Assets Inventory Budget TFFR Cafeteria Plan New Hires ETC., ETC., ETC.
26. Elections: Board Sets Election Date to Fall Between April 1 and June 30 Designate Polling Place 35 Days Prior to Election Advertise for Candidates at Least 2 Times Newspaper Newsletter Website Filing Deadline is 4:00 PM on the 64thDay Prior to Election-NEW Board Appoints 2 Judges and 2 Clerks for the Precinct Ballots Prepared at Least 40 Days Prior to Election
27. Elections: Publish Notice of Election at Least 14 Days Prior to Election Hours May be Set by the BOE to Exceed 11:00 AM to 7:00 PM Requirement Returns are Filed With BM Within 24 Hrs of Closing of the Polls Canvasing must occur on the 6th day after the election-NEW Breaking a Tie Vote – Within 3 Days of the Election
28. Elections: Canvassing the Votes Completed Within 3 Days Following Breaking of the Tie Notice to Elected Members Within 3 Days of Election-New Certified Results Sent to the Co. Supt of Schools Within 10 Days of the Election Ballot Should Have - Vote to Publish Minutes Every Odd Year See Election Newspaper Notice and Notice of Election in Tool Box
29. Payroll – New Hires Create a File Folder & Record: Employment Date Wages Position Held W-4 Completed I-9 Completed Get a Copy of: Social Security Card Driver’s License Teaching/Sub License See New Hire Checklist in Tool Box
30. Payroll – New Hires TFFR Forms Completed Life & Disability Insurance Forms Completed Notice of Cafeteria Plan Eligibility Explained Given to Employee Cafeteria Forms Completed and Filed See Montpelier Hiring Form in Tool Box
31. Payroll – New Hires Leave Balances Established & Recorded New Hire Report Filed with State https://apps.nd.gov/dhs/cs/newhire/employer/login.htm Employee Signs Detail Listing Prior to Receiving 1st Check Verifies Notice of Eligibility for Cafeteria Plan Notice That WAGES WILL BE DEDUCTED FOR ACTUAL TIME ABSENT IN EXCESS OF ALLOTTED LEAVE BALANCES See Employee Listing Contract to Sign in Tool Box See New Hire Reporting Change Letter in Tool Box
32. Payroll Review and Enter Time Cards for Hourly Employees, Then Post Post Absences & Sub Hours Enter Board Salary If Mileage is Reimbursed for Traveling to/from Board Meetings, it is COMMUTING & Subject to Taxes Enter Reimbursements and any Deduction Adjustments Meal Reimbursements With No Overnight Stay = TAXABLE INCOME
33. Payroll Run Pre-Check Reports Verify Information Print Checks Make Automatic and Direct Deposit Payments
34. Payroll Print Post-Check Reports Post Payroll Batch Pay Federal Taxes (EFTPS) Distribute Checks/Direct Deposit Notices
35. Payroll – TFFR Notify TFFR of Any of the Following: Membership Enrollment Marital Status Change Change of Beneficiary Notice of Disability Change of Address Note: TFFR MUST be Reported in the Month the Work Took Place. Driver’s Ed and Summer School are Examples.
36. Payroll - Cafeteria Benefit Notify All Employees Annually of Eligibility & Plan Options Notify All Employees of District Contribution Give Employees Verification of Options Chosen Have Supply of Reimbursement Forms for Medical Spending & Dependent Care Available See Welcome Back to School 13-14 & Employee Contract Listing to Sign in The Tool Box
37. Payroll - Cafeteria Benefit Med Spending & Dependent Care Print Summary of Spending & Balances For Employee Create Spreadsheet to Track Employee Deductions Create Binder for Auditor That Tracks Employee Accounts Deductions Reimbursements Balances Copy of Reimbursement Request & Supporting Info. Copy of Check See Med – Dep Care in Tool Box
38. Payroll - Retiring Teacher or Employee Leaving District If Employee has Medical Insurance: Notify Them VERBALLY AND IN WRITING of COBRA Eligibility Number of Months Available How Payment of Premium Should be Handled When Premiums are Due How Failure to Pay Premiums Will Result in Cancellation of Coverage How Change in Status Can Affect COBRA Coverage Births Deaths Marriage, Etc.
39. Payroll - Retiring Teacher or Employee Leaving District Notify TFFR of Teacher Retirement Date Give Teacher TFFR Contact Information Move Employee File to Retired, In-Active or Terminated Status
40. Accounts Payable: Enter Invoices Enter Fixed Asset Information & Tag # if Appropriate Review Invoices Entered for Accuracy Post Batch Select Invoices to be Paid
41. Accounts Payable: Print Board Report Print Checks After Board OK Sign Checks and Get 2nd Signatures Mail, Distribute Checks or Direct Deposit
42. General Ledger: Manual Journal Entries Complete Manual Journal Entries If This Panics You – Look Back at Former Reports for Guidance
43. General Fund: Cash Receipts Record EVERY Monetary Transaction with a Receipt If Receipting Cash – Have Payer Sign the Receipt WHY – They Can’t Come Back and Say, “I GAVE YOU $100 NOT $10 Collect All Receipts and Sort by Fund Enter Cash Receipts by Fund and Verify Totals Make an Adding Machine Tape by Fund
44. General Fund: Cash Receipts Organize the Till Clip Denominations in Batches Roll Coins Assemble Checks by Fund and Endorse Review Checks for Errors (Signatures, Mismatched Amounts, Etc.) Complete the Bank Deposit Slips By Account Clip Adding Machine Tape to Checks, by Fund
45. General Fund – Cash Receipts Make the Deposit at the Bank or Credit Union Have Teller Initial Bank Deposit Slips Post Cash Receipts Batch If You Made a Deposit to The Money Market Account, Enter That Amount in the Fund Pages [Clip Board] Run a Balance Sheet to Make Sure Accounts are In Balance
46. General Fund - Budget Review Previous Budget, Expected Revenue & Expenditures for New Fiscal Period Compile Budget Comparison of Current & Next Fiscal Year for the Board File Certificate of Levy with Co. Superintendent of Schools Preliminary Budget to be Filed by August 15th File With Co. Supt. Within 10 Days of Board Action Deadline for Final Budget is October 10th See Budget Comparison in Tool Box
47. Insurance: Workforce Safety & Insurance (Worker’s Comp) File ALL New Claims Within First 24 Hours Even if the Employee Says I’M FINE & WE DON’T NEED TO FILE A REPORT! If No Claim is Filed & the Employee Decides to Claim WC Weeks or Months Later, The District is Assumed to be Liable!
48. Insurance: Workforce Safety & Insurance (Worker’s Comp) File Annual Report Via Internet Payment of Premium Due by August 31st Annual Training Can Reduce Premiums up to 30% Post All Required Employee Notices More Information at: http://www.workforcesafety.com/
49. Insurance: Blanket Bonding Bond for 25% of the Maximum Amount of Money Under an Employee’s Control at Any One Time Don’t Guess Look at District Deposits Over the Year Take the Month of Highest Deposits & Determine Who Has Access Typically This Should Be: Administrators Secretary Business Manager
50. Insurance: Liability Insurance It Protects the District from Losses Due to Employee Actions Some Examples: Employee Causes Bodily Injury to Another Pulls Student’s Hair in Hallway. Student Falls and Breaks Arm Employee Causes Property Damage to Another’s Property While Blowing Snow, the Janitor Damages Student Vehicle An Employee Slanders/Harasses a Patron/Student and District is Sued Board Doesn’t Follow State Bidding Guidelines – Errors & Omissions
51. Insurance: Vehicle Insurance – Has 3 Parts Liability – Always Required For: Bodily Injury Property Damage Personal Injury Protection Under & Uninsured Motorist Comprehensive – Optional – Covers: Acts of God – Subject to Deductible Collision – Optional - Sold With Liability & Comprehensive Provides Coverage to Repair/Replace District Vehicles if The District Was “At Fault” or Other Party Has No Insurance – Subject to Deductible
52. Insurance – Building & Contents Buildings: If Anything is Permanently Attached to the Building, it is Covered Under the Building Insurance Blinds Lighting Walk-In Coolers A/C Units Plumbing Fixtures, Etc.
53. Insurance – Buildings and Contents There are 2 Basic Types of Building Insurance ACV (Actual Cash Value) Replacement Cost
54. Insurance – Building/Contents What is the Difference? ACV is Subject to Depreciation Insurer Does NOT Have to Replace With New, But Can Use “Like Kind & Quality.”
55. Insurance – Building/Contents ACV Example: Building is 50 Years Old. It Will Take $10,000,000 to Make School Usable After a Loss. Settlement Formula is: Insurance You Have X Loss – Depreciation – Deductible = Payment Insurance You Should Have $25,000,000 (.50%) X $10,000,000 = $5,000,000. $75,000,000 $5,000,000 – 50% Depreciation = $2,500,000 $2,500,000 - $5,000 Deductible = $2,495,000 Insurance Payment
56. Insurance – Building and Contents Replacement Cost is NOT Subject to Depreciation. Replacement Cost Will Pay Up To the Value the District Declared To Repair or Replace Settlement Formula is: Insurance You Have X Loss – Deductible = Payment Insurance You Should Have $25,000,000 (.50%) X $10,000,000 = $5,000,000. $75,000,000 $5,000,000 – $5,000 Deductible = $4,995,000 Insurance Payment
57. Insurance – Building and Contents THE BOARD WILL NOT BE HAPPY WITH EITHER OF THESE EXAMPLES!!
58. Insurance – Building and Contents How To Determine Building Replacement Cost? Figure Replacement Cost Based on Square Footage You Will Have to Determine the Building Costs/Sq Ft for Your Area Measure the Building & Ideally Each Room Determine Square Footage and Multiply by Building Cost
59. Insurance – Building and Contents How To Determine Building Replacement Cost? Have The Building and Contents Professionally Inventoried You Will Get Pictures, Diagrams and Costs Based on Building Costs for Your Area You Will Get an Inventory for Each Room + Replacement Costs You Will Have a File You Can Send to Your Insurer/Agent THEY WILL LOVE YOU & YOU HAVE NO WORRIES! YAHOO!!!
60. Insurance – Building and Contents Have The Building and Contents Professionally Inventoried You Will Have to Include Values for Some Outdoor Items: Flagpoles/Bells (If Not Attached to the Building) Fencing Football/Track Lights/Bleachers, Etc. More Information at: http://www.nd.gov/ndins/specialfunds/statefiretornadofund/
61. Bids: The School Board May Not Enter a Contract Involving the Expenditure of an Aggregate Amount Greater Than $25,000 Unless: Publish Notice 10 Days Before Bid Opening in Official Newspaper of the District Received Sealed Bids Accept the Bid of the Lowest Responsible Bidder Exception Noted In NDCC 15.1-09-34
62. Administrative: Assist in Lunchroom Administer Medication Answer Phones Deliver Messages Reconcile Sports Program for Coops
63. Administrative: Have a Memory Like a Steel Trap Remind Administrators When: Items are Due Meetings are Occurring Notices Need to be Published
64. Keep True and Accurate District Financial Records It is a Given, That You Keep Accurate Computer & Paper Records, BUT You Should Also Self-Audit – Count All The Remaining Cash in the Cash Boxes After Every Deposit - SO By Maintaining a Running Balance, (Like Petty Cash for Specific Funds), You Can Have a Running Total of Overages and Shortages. Report This to the Superintendent – WHY – To Reduce Fraud If You Have an Effective Checks & Balances Policy, You Should be Able to Pinpoint Where or When the Shortage/Overage Took Place
65. Prepare and Submit a School District Financial Report to the Board Quarterly OR In the Case of a Business Manager for a District Having Only One-Room or Two- Room Schools, to Submit the Report at the Request of the Board.
66. The Law Says Quarterly, but Prudently, it Could be Presented Each Month at the Board Meeting Example: If Your Board is NOT Using Tablets/Laptops for the Meeting: Print Your Reports Circle the Fund Balances, Revenue and Expenditures for Each Fund Copy the Reports on Colored Paper – One Color for Each Fund
67. If Your Board Could Use Laptops or I-Pads for the Meetings: Have Your Tech Coordinator Establish a Secure “Cloud” Depository (Dropbox, Etc.) Create File Folders Within the “Cloud” With Restricted Access One for Board Members One for Administrators One for the Local Newspaper Personal File for Each Board Member, Administrator and the Business Manager
68. To Create an Electronic Board Packet: Create a File Folder on Your Computer for BOE Reports Organize by Month or Year Export the Report File From Your Accounting Software to our PC Use Whatever Format You Are Comfortable With This Will Be Your MASTER File Open a New File Copy and Paste as Needed Color Code if Desired Save the File on Your PC in the Original Format – THEN – Save as a PDF – WHY - No One Can Change the File Copy the PDF File Into the “Cloud” Board and Newspaper File See Board Packet Example in Tool Box
69. Produce All District Financial Records When Directed to do so by the Board Actual Records Reports Compile Comparative Spreadsheets
70. 10. Maintain Custody of All District Moneys Coming into the Business Manager’s Hands This IS Considered Custody: In a Locked Cash Box in a Locked File After Properly Receipting In a Safe with Access Limited to Those Covered by the Surety Bond In a Saving, Checking, Money Market or CD Properly Insured by Financial Institution
71. This is NOT Considered Custody: Actual Examples From Business Managers: Not in a Shoe Box at the Bottom of a Closet Not in an Unlocked Desk Drawer Not in the Safe with Access by Any Employee, Student, Parent, Visitor No IOU’s in Cash Box
72. Pay Out District Moneys Under the Business Manager’s Control as Directed by the Board Generally as a Check, Automatic Payment or Direct Deposit
73. Receive and Maintain Custody of all Moneys to Which the District or the Board is Entitled. This Means YOU – Not the Activities Director, Superintendent, Cheer Team, Etc. All Moneys Should be Made Payable to the School & Under YOUR Control
74. Business Manager Job Description – NDSBA Qualifications High school diploma [Kind and amount of specialized training required] [Kind and amount of prior job experience required] [Alternatives to above qualifications that Board may find appropriate and acceptable] Reports to Board; Superintendent when Board delegates this authority Supervises [Staff members designated by Board]
75. Business Manager Job Description – NDSBA Performance Responsibilities In addition to duties required by NDCC 15.1-07-21 and NDCC Titles 57 (Debt Services) and 21 (Taxation), Business Manager shall: [Prepare Budget For Board Review And Approval And Submit Annual Budget To County And State.] [Prepare Other Reports Required For State Funding (NDCC 15.1-27-02).] Compile Operational Statistics And Gather Other Data As Board May Require. Supervise District Business Operations, Coordinate Audit Procedures, And Assist In Completion Of Audit. Conduct All Internal Audits As Necessary. Supervise Investment Of District Funds. Maintain Record On Open Enrollments, Out-of-district Students And Tuitioned Students. Supervise , Organize And Coordinate All School Elections.
76. Business Manager Job Description – NDSBA Compute District Enrollment Projections. Supervise District Administration Of Computer Operations Administer All Payroll Deduction Programs. Verify District Compliance With All Applicable State And Federal Laws Associated With Payroll And Financial Programs. Plan And Coordinate The Development Of Statistical, Financial And Management Information Related To Employee Relations. Prepare, Distribute And File All Other Reports And Contracts Requiring Business Manager’s Signature. Provide Notice Of All Board Meetings As Required By Law Attend Such Meetings As Assigned By Board And Requested By Superintendent.
77. Business Manager Job Description – NDSBA Terms of Employment Twelve-month Year. Salary And Benefits To Be Established By Board Evaluation Board Will Evaluate Performance Of This Job With Input From Superintendent. Approved by Board: ________________________ Date_____________________ President Reviewed And Agreed To By: _____________________ Date________________ Business Manager
78. How Do You Get Organized and Remember What is Due When? Monthly Quarterly Annually
79. Business Manager Tool Box
80. GET ORGANIZED
81. Ethics for School Business Officials – Discussion Seat Belts in Buses Mr. Doyle does all the exploration of issues, solutions and suggestions. Superintendent takes all the credit. Retirement Benefits Agreement Superintendent says retirement discussion took place at Board Meeting. Negotiations Impasse Confidentiality of Information. District did not request revocation of license. Purchasing Football Equipment Complaint about bidding process. Vendor use of perks
82. Ethics for School Business Officials – Discussion Investment Advisors Ms. Zoltek’ has three proposals. Superintendent not seeing the big picture. A Favor for “my Friend” Board President wants a Bus Stop, “at my friend’s house”. Investigation and Board Policy save the day.
83. What Would You Do: A Board Member/Administrator Wants to be Your Friend On Facebook. An Employee (Board Member, Administrator) of the District Submits a Reimbursement for Attending a Class That You Know – They Did Not Attend.
84. What Would You Do? A New Employee is Asked to Falsify an Insurance Application Stating the Customer had Only had 3 Minor Losses When in Fact – There had Been 8 – 2 of Them Were Major. The New Employee Refuses, But Knows Her Boss has Forwarded the Falsified Application to the Insurance Co.
85. If Someone Asks for a Favor – Ask Yourself: Am I Following Policy Am I Breaking the Law Am I Being Discriminatory Should I Report This Request Will This Create a Liability Situation Is Their Problem Going to Become My Problem
86. Keep Yourself Out of Trouble Admit When You Are Wrong Take Responsibility Don’t Ignore Problems – They Won’t Go Away Always Tell the Truth Why Would You Possibly Need to Know That? When You Lie, Your Forehead Lights Up! Be Above Reproach People Won’t Even Ask You to do Questionable Deeds Expect the Same From Others
87. Don’t Be TEMPTED Make Opportunities for Fraud, Hard For Everyone Establish an Auditor Approved Checks & Balances Policy Do Not Have Cash Drawers Available, Except to Make a Deposit Do You Know the Combination to the Safe? I DON’T See Checks & Balances in Tool Box
88. Questions