SBH EntireManual

SCHOOL INTERNAL ACCOUNTS HANDBOOK for Bookkeepers/Secretaries
This handbook and other valuable information is on the web – www.sdhc.k12.fl.us!

Choose Quick Links, Auditing. This book is for you - we welcome your input.
A Principal’s Handbook for Internal Accounts is in the Principal’s Packet, Chapter K.
CHAPTER TITLE page
I Introduction ...............................................................................................................2
II Cash Management Guidelines ...................................................................................2
III Receipts......................................................................................................................4
IV Deposits......................................................................................................................8
V Disbursements .......................................................................................................10
A - Prohibited /Controlled Disbursements ................................................................10
G - Payments For Services........................................................................................12
VI Posting to Internal Accounts.....................................................................................13
A – Account Structure ...............................................................................................13
B - Procedure ............................................................................................................14
C - Change Funds.....................................................................................................15
D - Savings Accounts / Investments - EPES ...........................................................15
VII Bank Reconciliation - EPES .....................................................................................16

VIII Monthly Reports .......................................................................................................19
IX NSF Checks .............................................................................................................20
X Accounts...................................................................................................................21
A - Petty Check / Cash - District Level .....................................................................21
B - General Miscellaneous Account/Budget ............................................................23
C - Donations ............................................................................................................24
D - Principal's Hospitality ..........................................................................................24
E - School Bookstore ................................................................................................24
F – Locker Rentals ....................................................................................................25
G - Vending Machines ..............................................................................................25
H - Sales Tax.............................................................................................................26
I - Class and Club Accounts .....................................................................................27
J – Faculty/Sunshine.................................................................................................27
K – Band/Music .........................................................................................................27
XI Activities ...................................................................................................................28
A - Fundraising Activities ..........................................................................................28
B - Agreements for School Activity...........................................................................29
B1. Consultant Agreements.....................................................................................29
C – Travel (Employee) ..............................................................................................30
D - Yearbook/Memory Book Activity ........................................................................31
E - Rental Of School Facilities..................................................................................31
F - Athletic Activity Accounts ....................................................................................32
G – Extramural Athletic Game Expenses ...............................................................34
H - Work Orders ........................................................................................................35
I - Adult Education.....................................................................................................36
XII Filing System Summary............................................................................................37
XIII Internal Accounts Calendar .....................................................................................38
XIV Back to School Faculty Reminder ............................................................................39
XV. EPES Software – Quick Reference Tips ..................................................................40
XVI. Other Forms / Information ......................................................................................43a
XVII. Bookstore Operations Manual .................................................................................44
XVIII. Booster Guidelines ...................................................................................................51
School Bookkeeping Handbook (revised 03/08) Page 1

Introduction
I. TWO KINDS OF $$$$’S

There are two kinds of funds available to schools:
1. Budget/ County/ District funds

♦ track on the cost center via Lawson
♦ access through requisitions via Lawson
♦ examples:
classroom teaching supplies
administrative & custodial supplies
special project supplies – Accountability,Grants,etc.
textbooks, major supplies and equipment
♦ Always spend this money first!!!
2. Internal accounts/ School activity funds

♦ track on your computerized bookkeeping software (EPES)
♦ access is on site - cash, receipts, checks, bank statements
♦ examples:
picture commissions
field trips, candy sales, fundraisers
vending commissions
faculty/sunshine social funds
II. CASH MANAGEMENT
A. Funds generated or collected on school grounds by school employees or students should be

maintained in the school’s internal accounts.
B. Funds derived from a school-wide activity should be expended for the benefit of the entire
student body. Funds derived from club activities should be expended for the benefit of the
students who earned it (i.e. club funds=club members, school wide activities=school, no one
group, faculty vending commission=faculty fund).
C. Purchases shall not exceed resources.
D. All monies remitted to the secretary/bookkeeper should be recorded immediately on an official

receipt, and stored in the school safe until deposit.
E. Cashing personal checks is prohibited.
F. Immediately report any stolen funds to the Security Department and complete a Property Loss
and Damage Report (PDR 100) via FirstClass email desktop – District icon – District Forms.
Quick reporting increases recovery!
G. All checks received by the school should be STAMPED immediately with a restrictive, dual
deposit stamp, “for deposit only” endorsement, and reference the student’s ID number for
student service payments (i.e. field trips, lost books, etc.) on memo line. Checks received for
other purposes (i.e. fundraisers, donations) shall reference purpose of check on memo line
and “NS” (non-student).
H. Contracts should be Board approved.

NEW SCHOOL SECRETARIES/BOOKKEEPERS
Resources Checklist:
______1. Internal Accounts training courses – register via First Class email desktop “PDS Staff
Development Icon” then choose the “Staff Development Tools Icon” then Course
Catalogs. To register for the below courses: Go to Target Audience: Choose
Instructional Support Personnel from drop down menu.
School Internal Accounts Procedures
EPES Accounting Software
______2. Internal Account help line 707-7393
______3. Bank authorization form –check signers must complete this email form (District icon,
District Forms) and forward to Business Division, SAC, Rt 7.
______ 4. Security (623-3996) - to change safe combination (school will be charged).
______ 5. Warehouse (744-8260) - for student receipt books, monies collected forms,
other forms, deposit bags, and school supplies, etc.
(your budget will be charged!)
______ 6. EPESW receipts/checks - District email – click on the icon for “District” -
/district forms/ Order Form for laser printer checks or
receipts (Wachovia Bank users only, all others -call 707-
7393 for current printer vendor information)
______7. Deposit Slips - Order from your bank (your account may be charged).
Wachovia Bank users only, use an order form (contact
Budget Dept @ 272-4065).
Secretary/Bookkeeper Back Up Personnel
The Principal should appoint a backup person at their site to handwrite receipts, checks &
prepare deposits in the event the secretary/bookkeeper is out ill or on leave.
Receipts can be handwritten using a student receipt book (in lieu of official
receipts) during the secretary/bookkeepers absence.
Checks can be handwritten. We suggest that the back up person follow the
format of a previously issued check from the computer system (which should be
located in the secretary/bookkeepers files).
Deposits should be prepared as often as armored car service picks up.
Secretary/Bookkeepers should train a back up person on how to perform the above steps.
In the event that an emergency situation occurs and a back up person has not been trained
to perform the above, contact the auditing help line @ 707-7393.

For your office door:
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
No Personal Checks
may be cashed here!!
... Per the District Auditing Office
School Bookkeeping Handbook (revised 03/08) Page 3a

III. RECEIPTING
Two ways to receipt funds collected by

school employees or students on school
grounds:
Student Receipt Money Collected

Books (SR) Forms (MCF)
Over $50.00
$50.00 and under
STUDENT/FACULTY MEMBER MONIES GIVEN TO STUDENT/FACULTY MEMBER:
Over $50 per individual collections receipt in Student Receipt Book (Pg 4a)
Under $50 per individual collections receipt on Monies Collected Form (Pg 5)
STUDENT/FACULTY MEMBER MONIES GIVEN TO SECRETARY/BOOKKEEPER:

Receipt on an Official Receipt (Pg 6)

A. STUDENT RECEIPTS (SR)
1. School personnel who collect funds must use a receipt. For individual collections
over $20, a Student Receipt Book should be used (Lawson #1000344). Distribution:
Original white copy of receipt to student/customer, Yellow copy of receipt remains in
book.
2. All checks accepted should have the following information included on the check:
maker's name, current street address, telephone number. The memo line of check
should include, student's ID number for student services (i.e. field trips, lost books, etc)
or a brief explanation regarding purpose of check and “NS” (non-student) for other
purposes (i.e. fundraisers, donations).
3. Dates: The Student Receipts should indicate the dates the funds were
collected. All funds collected should be remitted in full (before expenses) to the
bookkeeper on a daily basis.
4. Review the receipt data:

Review the hand written receipts to ensure ink was used, amounts were not
altered, receipts were completely filled out – including date of collection, and
voids still have the white original copy attached.
Check to see if these receipts were remitted timely (daily is required, but are
they at LEAST weekly?)
Re-count the actual funds to ensure the written amounts match the cash –
note: your faculty remitter should have already counted the funds at least
once!
Does your faculty remitter need inservice?? See page 39 and hint below!
5. Prepare an Official Receipt (pg 6) from the Student Receipt book data:
Use your calculator to run a tape on the current receipts being remitted (this
amount should match actual funds counted above)
Post the data to your computer (see pg 40,#1), print your receipt, sign top
portion of the Official Receipt and give to remitter and staple the middle
portion of the Official Receipt to originating form (on the previous page so
you can see both the official receipt and the last student receipt covered on
the official receipt). Keep bottom portion of receipt to file with deposit
information.
6. Reference: The Student Receipt number series should be referenced on the

Official Receipt in the “note” section along with purpose of collections (see pg
6a).
7. Cross-reference: The Official Receipt number and amount should be referenced

on the last yellow copy of Student Receipt in series, which was officially
receipted (see pg 4a).
8. The bookkeeper should maintain a log of signatures of faculty that have been
assigned a student receipt book – see page 4c. The Log should also indicate the date
the book was issued and returned.
HINT: each NEW student receipt book cover lists some important reminders for
faculty – ask new faculty to read that cover and sign it in your presence to help
increase compliance!! Also be sure all your club sponsors have been assigned
books so that they don’t collect funds without it!!
HINT: All student receipt books should be returned to the bookkeeper prior to the
winter holiday and summer. The bookkeeper should check each book to be sure
all monies collected have been receipted.
9. Completed Student Receipt books should be maintained for audit.

STUDENT RECEIPT N 29231
School SAMPLE ELEMENTARY Date 8/14/xx

Received From:TOM Teacher $ 20.00
For: SOCIAL DUES
Account: SOCIAL 4040
SAMPLE TEACHER
Principal or Designee
SB 47100
----------------------------------------------------------------------------------------------------------------------------------

Received From:ALICIA Teacher $ 20.00
For: SOCIAL DUES
SAMPLE TEACHER
SB 47100
----------------------------------------------------------------------------------------------------------------------------------

Received From:JOE Teacher $ 15.00
For: CHRISTMAS LUNCHEON
SAMPLE TEACHER
SB 47100
----------------------------------------------------------------------------------------------------------------------------------

Received From:PAULA Teacher $ 20.00
For: SOCIAL DUES
OR 2482 $ 75.00 8/16/xx SAMPLE TEACHER
SR N 29231 – 34
----------------------------------------------------------------------------------------------------------------------------------
Sample of computerized printed Official Receipt #2482 on page 6a
School Bookkeeping Handbook (revised 03/08) Page 4b

SCHOOL INTERNAL ACCOUNTS
Student Receipt Book Check Out LOG
School name: FINAL

DATE Staff DATE Staff
SR Book Number checked Staff Name initial returned initial
out
School Bookkeeping Handbook (revised 03/08) Page 4c

B. MONIES COLLECTED FORMS (MCF)
1. School personnel who collect funds must use Monies Collected Forms (Lawson #
1000312) to record individual collections of $50 and under.
should include, student's ID number for student services (i.e. field trips, lost books, etc)
or a brief explanation regarding purpose of check and “NS” (non-student) for other
3. Dates: The school personnel collecting the funds should write the dates the
funds were collected on the form. All funds collected should then be remitted in
tact (before expenses) to the bookkeeper on a daily basis. Review the MCF data
(refer to page 4a, #4 & 5 examples).
4. MCF distribution – both the bookkeeper and the sponsor get a copy of the MCF
stapled to the corresponding official receipt:
a. Bookkeeper - keeps the original, white MCF copy (which generally may not
be reused) stapled to the MIDDLE official receipt section.
b. Teacher – yellow copy of MCF, & TOP signed official receipt.
c. Bottom of the official receipt gets filed with deposit information.
5. Reference: The Official Receipt number and amount should be referenced on

the Monies Collected Form.
6. Completed Monies Collected Forms (MCF) should be filed by Official Receipt date
in a yearly Monies Collected Form file.
SCHOOL DISTRICT OF HILLSBOROUGH COUNTY, FLORIDA

REPORT OF MONIES COLLECTED
for collections under $50
Teacher: ___Carol Teacher______ Purpose: Field Trip-Lowry Zoo

(1) (2) (3) (4)
STUDENT Amount Date Amount Official
List Names Separately Collected Collected Receipted Receipt #
1. Bobby Allen $10.00 9/18/xx
2. Cindy Smith $10.00 9/18/xx
3. Carol Jones $10.00 9/19/xx
4. Scott Anthony $10.00 9/20/xx $40.00 3286
5. 9/21/xx
6.
7.
8.
TOTAL
A. Teacher should list amount and date collected from each individual in Columns (1) and (2).
B. Teacher should print "sub-total" in STUDENT column after each day's collections, and print
sub-total amount collected in Column (1) for the day.
C. Secretary/Bookkeeper will record total receipted and receipt # in Columns (3 & 4).
Carol Teacher Susan

Secretary
Signed (Teacher/Sponsor) Signed (Bookkeeper/Secretary)
Distribution: White:Bookkeeper/Secretary
SB 35400 Revised 4/97 Yellow: Teacher/Sponsor

C. OFFICIAL RECEIPTS
RESPONSIBILITY
1. The bookkeeper/secretary must be available for receipting funds daily. No
funds should be placed in the safe to be receipted at a later date. Funds not
receipted, which are lost or stolen, cannot be replaced.
should include, student's ID number for student services (i.e. field trips, lost books,
etc) or a brief explanation regarding purpose of check and “NS” (non-student) for other
3. All items deposited get receipted, including checks you receive in the mail!
Faculty Vending commissions – Faculty account
Faculty/Student Vending commissions – Principal Discretion (should be placed in
an account to benefit those who generated the commissions)
Picture commissions – General Miscellaneous account
Bookfair Proceeds – Media account
Petty Check Reimbursements – Petty Check account(s)
PROCEDURE
1. Immediately upon receipt of funds, and in the presence of the person remitting
the money, the bookkeeper should count the money and present the original of
the prenumbered Official Receipt (page 6a). The top third section should be signed
and given to the person remitting the money. (Manual: The yellow copy of the Official
Receipt should remain in the Official Receipt Book.) See item D, page 7 for Alternate
Procedures for those who cannot wait for a receipt.
2. When Student Receipts and/or a Monies Collected Form accompany the collections,
total these forms to agree with the collections counted before issuing an Official
Receipt.
3. On the computer receipt, type all appropriate information, including vendor (who is
remitting funds) and note (what the funds are for). Reminder: Also note student
receipt numbers, MCF or check number (commission checks, donations, etc.)
on note line to reference type of document received with funds.
4. Completed Official Receipts should be maintained for audit.
5. Reminder for computer receipting:

For multiple collections of one type and to one teacher - for example, social dues
collections which the faculty sponsor has already student receipted - issue ONLY 1
official receipt for the group of student receipts. In the case of one teacher, one receipt
type, do NOT officially receipt EACH student receipt separately.
10 SR’s => 1 OR => 1 posting transaction
6. Voided Official Receipts

a. If an error is made on an Official Receipt, write "VOID" across the original and
staple all copies together. Prepare a new Official Receipt.
b. All "VOID" Official Receipts should be posted to the General Miscellaneous

account number 6800 with the receipt number but a zero amount, unless the
Official Receipt has been written to an account with a dollar amount and an
adjustment needs to be made (see pg 41a #7).
7. Immediately STAMP all checks with a restrictive dual deposit stamp, “for deposit only”
endorsement. This will help prevent improper depositing of checks, either accidentally
by the bank (it happens) or otherwise.
8. Exceptions: Transactions/collections which are not officially receipted:

1. Interest earnings credited on the bank statement
2. Deposit overages/shortages
3. Interest earnings from your School Board (SBA) investment account

Receipt Source:
Monies Collected Form

(MCF) Student Receipt Other (checks from mail)
Part 1 given to sponsor for their placed in sponsor's mailbox as

(Top) stapled to yellow MCF records FYI
and returned to sponsor
stapled in relevant Student
Receipt book (on previous filed in separate receipt file (eg,
stapled to white MCF
Part 2 page so you can see both soda commission checks) along
and filed in MCF file by
(Middle) Official Receipt and last with any remittance stub
bkkpr
Student Receipt covered on information
the Official Receipt).
Part 3
stapled behind deposit slip and filed in deposit file
(Bottom)
Computerized Printed Receipt - 3 parts

PART I - the actual receipt is given to the vendor (stapled to MCF and SR book)
Receipt 2482
Sample District School Date:Aug 16, 20xx
School District of Hillsborough County, Florida $75.00
3399 Sample Street Received From:Sample Teacher
Tampa, FL 33602
Account # Account Title Memo Amount

4040Sunshine Dues SR#N29231-34 Social Dues $75.00
Received by Total $75.00

Receipt # K= $75.00
Middle stub- generally filed by bookkeeper with MCF copy/other receipts file or stapled to SR book
Receipt 2482
Sample District School Date:Aug 16, 20xx
School District of Hillsborough County, Florida $75.00
3399 Sample Street Received From:Sample Teacher
Tampa, FL 33602
Account # Account Title Memo Amount

Received by COPY Total $75.00

Receipt # K= $75.00
PART III - Filed with Deposit slip
2482
Date:Aug 16, 20xx
Received From:Sample Teacher
Receipt # K= $75.00 $75.00

D. ALTERNATIVE PROCEDURE for those unable to wait for money to be counted
Note that this is an alternate procedure for emergency purposes only. This should NOT
take the place of normal receipting procedures on a routine basis. Further note that a
receipt MUST always be given to document the exchange of monies.
1. A Monies Collected Envelope (Lawson order#1000311) should be used to turn money

in to the bookkeeper indicating:
a) Teacher name
b) Dates of collection
c) Purpose
d) Amount (as verified by a second party)
The envelope should include:

a) Funds collected
b) Properly completed and totaled Report of Monies Collected Form
2. The bookkeeper will prepare an official receipt for the amount indicated on the
envelope. The receipt should state “funds not yet counted”. The official receipt
number should be written on the Monies Collected Envelope. The white copy of the
receipt and one copy of the Report of Monies Collected Form is given to the teacher to
document the exchange.
3. The teacher should initial the Monies Collected Envelope to signify acceptance of an
Official Receipt for the amount indicated.
4. The bookkeeper will count and receipt the money in the envelope before the close of
the day and must do so in the presence of a third party for collections of more than
$200.
5. If there is a difference in the amount of money counted and the Report of Monies
Collected Form, it will be resolved with the teacher and the bookkeeper before the end
of the day. Should resolution not be possible, the matter must be turned over to the
Principal before the end of the day. The bookkeeper will issue a NEW official receipt
to document the difference in actual funds counted and cross-reference the original
receipt number (a lesser amount indicated by a NEGATIVE receipt amount).
6. All Monies Collected Envelopes should be turned in to the office at the close of the
school year for audit purposes.

IV. DEPOSITS
A. FREQUENCY
1. Deposits should be made as follows:
a. As often as armored transport service picks up.
b. Always on the last working day before a weekend or holiday.
c. Whenever collections are unusually large (fundraiser/yearbook receipts)
d. Any receipts written and posted within the month should be prepared for deposit
by the last working day of the month.
2. For armored car service problems, contact the Purchasing Dept @ 272-4329 or via
email (document any service dates missed).
3. If armored car service is not available, and excessive funds are at the school, the
Principal may request that either the School Resource Officer or Security personnel
accompany the bookkeeper to transport funds to the bank. It is NOT recommended
that the bookkeeper transport funds to the bank alone.
B. PROCEDURE
1. Gather all the following in a quiet place during a quiet time ☺:
all cash, checks, money orders on hand
all official receipts (bottom portion) written since last deposit
a blank duplicate deposit slip, deposit bag (available from school warehouse-
small bags-Lawson order #1000259, large bags-Lawson order# 1000260)
computer screen (see pg 9a)
Log of Official Receipts form (see pg 9c)
Armored car service pickup log book (see pg 9b1)
2. Cash on hand - All monies must be receipted and deposited intact, in the order in
which they are received. When you prepare a deposit, clear your safe of all monies
collected since the last deposit. Be careful not to include monies, especially checks,
from one official receipt series deposit with another deposit.
3. Monies - Count and prepare the monies for deposit:

a. Currency – separate by denomination, separate by strap or rubber band. Bills
must be neat, all be facing up and in the same direction.
b. Coins – may be rolled (unless less than a roll). Unrolled coins should be sealed in
a clear plastic bag (available through District Purchasing bid under first aid
supplies (ice bags) or ziplock bags can be used) and the amount written on the
bag with marker. Place rolled/unrolled coins into deposit bag. Hint: Calculator
tapes should be kept with deposit records to verify amounts.
c. Checks/money orders – upon initial receipt, each check should have been
endorsed, using a rubber “dual deposit stamp” that is endorsed with the school’s
and the collection agency’s bank. Checks should be stamped immediately upon
receipt. Run 2 calculator tapes of the check amounts (1 for the bank, 1 to keep),
then secure checks with a paperclip or rubber band. If the student number or
purpose of check-“NS” (non-student) is not included on the memo line, reference
the official receipt #’s for the deposit which you are preparing, on the check memo
line. Then, if you need to research that check for any reason, it will be easier to
track.
4. Computer software - Select File, Transfers & Deposits, Record Bank Deposit. The
date on the deposit slip is the date to be entered into the computer. The calculated
deposit amount appears on screen. This amount should agree with the monies
counted. Input the Official Receipt series #’s (ie OR#10020-10025) in the description
section. Next, staple the duplicate copy of deposit slip (showing OR #’s covered in
deposit) to all EPES receipt stubs included with that deposit, along with deposit bag
(tear off) seal # and calculator tapes. For manual receipt writers – On bottom of last OR
used, write OR series #’s (ie 10020-10025), the current date and t deposit total.
5. If the computer calculated deposit does not equal the cash counted, go to
Output and run a Reconciliation Report for account 991 and compare your
receipts to each deposit to determine the cause of the difference.
6. Errors requiring correction should be posted to your over/short account. A memo

signed by the Principal should document the causes of significant shortages.
Significant shortages must then be reported to Security and a PDR form filed.
7. Deposit ticket – prepare only ONE duplicate deposit ticket for each deposit, indicating
the total currency, coins and checks included. DO NOT list the individual check makers
on the ticket. Instead, attach the calculator tape listing each check amount to the
deposit ticket.
8. Reference the Official Receipt numbers included in the deposit on the duplicate copy of
the deposit ticket (pg 9b). Most deposit tickets are prepared in duplicate. The original
accompanies the deposit and the duplicate copy should be filed in a monthly or yearly
folder at the school, stapled to all the related official receipt copies (pg 37 A#1).
9. Complete the Log of Official Receipts Deposited (page 9b/c) with the deposit
information. Be sure to list all voided receipts. Account for all Official Receipts since the
last entry on this log.
10. Complete the armored car service pickup log book (page 9d - books available from
armored car service). Be sure to list deposit type and bag number (for example: internal
accounts/food service/athletics/adult).
11. NSF Checks - Re-deposit of funds received from Accounting Department for an NSF
check:
a) Prepare a student receipt (from a SEPARATE student receipt book
maintained solely for NSF collections) to document receipt of funds. The note
section of student receipt should read, "NSF collections–Ck# (indicate SDHC
ck# received – See page 20 for more detail)
b) Prepare a separate deposit ticket when depositing funds. Indicate
"Re-deposit-SR#” (list student receipt number issued) on schools copy of
deposit slip.
c) NSF procedures are more fully outlined in Chapter IX of this Handbook.
C. VERIFIER
A person other than the bookkeeper should be designated by the Principal to verify
deposits as follows:
1. Verify that the beginning official receipt # referenced on the Log of Official Receipts is
the first official receipt following the last official receipt # referenced on the log for the
previous deposit.
2. Total the official receipts listed on the deposit slip and the Log of Official Receipts
Deposited and agree to the total on the deposit slip.
3. After verifying the totals, initial the Log of Official Receipts Deposited.
4. The last official receipt included in the deposit should be the last receipt written.
5. The Principal must also appoint a backup to handwrite checks, receipts & prepare
deposits in the event the secretary/bookkeeper is on leave.
6. Note that School Food Service deposits should be prepared, verified, and bagged by
your School Food Service personnel.
D. VAULT/SAFE
When you prepare a deposit, clear your safe of all monies collected since the last deposit. No
funds should ever be accepted without issuing an official receipt. No funds of any kind should be
placed in the safe to be receipted at a later date. Variations/exceptions:
1. PTA/Boosters – These funds should not be stored in the school vault UNLESS
officially receipted. A school check can then be issued to the PTA as needed. If
hardship requires that the PTA utilize school vault space, PTA funds must be placed
in a lockbox separated from school funds. Further, for the school’s protection, school
staff (especially the secretary/bookkeeper) should NOT have access to the key or
combination to that PTA lockbox.
2. Penny drives – coins may be taken directly to bank for counting.
3. Pictures/vendor fundraisers – most picture companies will handle collections.

1. Screen view of EPESW receipt:
2. All receipts entered should then total the screen total from choosing “File, Transfers & Deposits,
Record Bank Deposit”:
Amount should equal

cash counted and hard
copy receipts.
Input OR receipt
series: OR 3285 -
3288
Refer to page 8, item B #5-6 if amount on above screen does not match the amount of the deposit you are
posting, unless you have actual cash on hand that was receipted after the deposit was prepared and the
difference in the amount is the amount of that cash on hand.

Step 7: Deposit ticket – prepare only ONE duplicate deposit ticket for each deposit, indicating
the total currency, coins and checks included. DO NOT list the individual check makers on the
ticket. Instead, attach the calculator tape listing each check amount to the deposit ticket.
DEPOSIT TICKET DOLLARS CENTS
CURRENCY 95 00
Date August 19 20 xx COIN 5 00
CHECKS AND OTHER ITEMS ARE RECEIVED FOR DEPOSIT SUBJECT TO THE PROVISIONS CHECKS 155 00
OF THE UNIFORM COMMERCIAL CODE OR ANY APPLICABLE COLLECTION AGREEMENT.
DEPOSITS MAY NOT BE AVAILABLE FOR IMMEDIATE WITHDRAWAL LIST SEPARATELY
-
BE SURE EACH ITEM IS
ENDORSED
Wachovia TOTAL FROM REVERSE SIDE

Temple Terrace, Florida 16 TOTAL ITEMS
TOTAL DEPOSIT 255 00
OR 3285-3288
l:063100277lI: 1603847001": 532
Step 9: OR LOG OF OFFICIAL RECEIPTS

Log: DEPOSITED
Receipts included Total of Initials

in this deposit Official Redeposits Total Date of of
(Beginning/Ending) Receipts Included Deposit Deposit Verifier
3285 3288 $ 255.00 0 $ 255.00 8/17/xx DE
3289 3290 $ 4,445.32 0 $ 4,445.32 8/28/xx DE
3291 3309 $ 3,245.88 $45.00 $ 3,290.88 8/30/xx DE
VOIDS - Voided receipts should be listed separately in the space provided below and
the person verifying this log should also verify that these official receipts are marked as
"VOID" and that all copies are still with the official receipt.
3295 DE
3297 DE

HILLSBOROUGH COUNTY PUBLIC SCHOOLS
LOG OF OFFICIAL RECEIPTS DEPOSITED
School Name
Receipts included Total of Amount of Initials

in this deposit Official Redeposits Total Date of of
Beginning # Ending # Receipts Included Deposit Deposit Verifier
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
$ $ $
VOIDS - Voided receipts should be listed separately in the space provided below. The person
verifying this log should also verify that these official receipts are marked as "VOID" and that all copies
of the void receipt are maintained intact in the official receipt book.
Complete every time a deposit is made. Retain for audit.
SB90516 (Rev 2/99)

Step 10: Armored Car Log
Courier must be in
uniform and have ID
This section to be filled out by the shipper This section By DUNBAR ARMORED
NO. OF Dunbar Guard
RECEIPTED BY TIME DATE
CONSIGNEE DESCRIPTIONSEALED SHIPMENTS SAID TO CONTAIN SEALED to Spell out
{Full Signature Required} OF OF
(Bank) MIL THOUSANDS HUN TEN UNIT CENTS PACKAGES no of packages COUNT YOUR ITEMS BEFORE SIGNING! PICKUP PICKUP
Wachovia IA 5 2 2 6 .26 1
Wachovia SNS 6 4 2 .36 1
This section completed

by bookkeeper
Food service &

internal accounts
School Bookkeeping Handbook (revised 03/08) Page 9d

V. DISBURSEMENTS
A. PROHIBITED DISBURSEMENTS
The following are prohibited UNLESS they are approved in writing by the Area Director, or are
purchased from monies donated or collected for that purpose:
1. Personal items:
• Clothing for students or faculty members.
• Books, magazines, subscriptions, or personal memberships in professional
organizations (permissible memberships must be in the school name using
the school address).
• Articles for the personal use of School District employees or other persons
(ex. teacher incentives).
• Gifts in excess of $50 to individuals from class or club funds
• Any product having adverse effects upon the human body (tobacco
products, alcoholic beverages, etc.)
• Gifts, loans, credit or accommodation purchases for district employees or
others.
• Excessive tips (note: Budgetary funds will not reimburse any tips)
2. Food including, meals, coffee, or refreshments except when purchased as follows:

• when dues or assessments are collected for that purpose
• as part of the school wide disciplinary incentive program
• as an integral part of the instructional curriculum (ex. Home Ec)
• from the following accounts:
♦ principal’s hospitality
♦ outside donations
♦ faculty/sunshine fund
♦ senior class
3. Equipment:
• Equipment, supplies, forms, maintenance, postage, etc. for curricular or
classroom use when budgeted School District funds are available.
• Small equipment, supplies, and service for rooms and areas not used
primarily for students, with the exception of facility rental income and
faculty trust fund (but see B.1 below).
4. Salaries and other compensations for School District personnel, including stipends and
supplements.
5. Contributions to fund-raising drives (except if collected for that specific purpose).
6. Purchases from employees of the School District or their immediate families.
7. Advertising.
8. Buildings, permanent attachments to buildings, or other renovations or remodeling

which alters the facilities.
B. CONTROLLED DISBURSEMENTS
1. Equipment, computer hardware, furniture, appliances, etc. require the use of a Lawson
requisition.
2. Purchase of high dollar items require a written bid or quote (for more, see page 12a):
a. Bids are required for items costing more than or equal to $25,000.
b. Three written quotes are required for items costing between $8,000 and
$24,999.99.
c. Telephone quotes are required for items costing between $3,000 and $7,999.99.
3. All salaries paid to District employees must be processed through Payroll.
4. Professional/technical services such as consultants, lighting technician, DJ, etc. require
an approved Technical Services Agreement, Agreement for School Activity or be paid
via District requisition.
5. Gift cards should be copied and the copy signed by the recipient.

C. AUTHORIZATION
1. Purchases should be made only upon authorization by the Principal.
A Request for Services, Equipment or Supplies Form (p. 43a), is optional, and may
be completed by teachers, etc to secure approval before purchasing.
2. Purchases should not exceed the cash available in the applicable account.
3. All checks need two authorizing signatures:
The primary check signer should be the Principal (except in emergency situations).
The backup for the primary signer should also be an administrator, so that all
checks are always signed by at least 1 administrator. (No signature stamps!)
All check signers should complete the Agreement for Check Signing Privileges
Form (p. 43c).
School check signers may not be a check signer for Booster or PTA accounts.
Checks made payable to any check-signer should be signed by 2 authorized check
signers OTHER THAN that check payee (ie, the Principal or bookkeeper should not
sign on checks to her or himself).
D. PROCEDURE FOR DISBURSEMENT

1. Invoices - Funds should be disbursed only upon receipt of an original, itemized
invoice or a receipt, either of which must be signed and dated by the school personnel
receiving the services or merchandise. Verify the extensions, totals, and unit prices
on the invoice. DO NOT disburse funds based solely on statements or credit card
slips. Exceptions to original, itemized invoice documentation:
Budget Office remittances – use a copy of the account reconciliation report. See
pages 43d-e-f for further Budget Office remittance guidelines.
student refunds (i.e. cancelled field trip) – copy the original Student Receipt or
Monies Collected Form and highlight the student name. Group refunds-can issue
1 check to individual responsible for return of funds. Students must initial MCF
indicating that they received their funds, which is backup for above check issued.
Field trips, orders, registration – many times documentation is received after the
check is written. Be sure to staple the info to the check requisition in your file for
audit purposes. Hint: Keep “checks pending documentation” folder as a
reminder.
2. Check Requisition (Lawson order # 1000315) – should be prepared by sponsor for

each invoice or group of invoices (page 12c). The bottom section of the 3 part EPES-
printed check may be used as the "check requisition" instead of the check requisition
form (see p. 12e) for NON-SPONSOR related disbursements, such as Gen Misc and
Facility. To assist in identifying the correct account number to be charged and approval
for payment of the expense for SPONSOR related accounts, the “check requisition”
form will still be necessary. Be sure to obtain the sponsor signature on the check
requisition form (example: faculty, media, lead teacher, club funds).
.
3. Log of Checks – should be maintained for all checks issued (page 12d).
a) List beginning and ending number of signed checks.
b) Account for missing checks within and between sequences.
c) List VOIDED check numbers and the reason for voiding.
d) Log checks in groups as they are written – not individually.
4. 2 signatures - All checks should be signed first by the secondary signer and then by the
Principal or administrator (only in emergency situations). After the checks are prepared,
organize the check requisitions, checks, invoices and Log of Checks Signed for
Payment. Present the packet first to the designated co-signer and then the Principal for
review and signature. The two check signers should sign the check after verifying that
the check, check requisition and the invoice agree as to the amount and payee.
5. Staple the check requisition, EPES bottom portion of check stub, and invoices together
and maintain in a monthly file in numerical sequence.
6. Invoices not paid within 30 days should be researched and documented as to

why the disbursement was not made timely.
E. VOIDED and STOP PAID CHECKS

1. If an error is made, do not discard the check. Void the check by writing "VOID" across
the face of the check and tearing the signature space off the check.
2. Attach voided check to check requisition and file in numerical sequence.
3. To post a voided or stop paid check, post a new entry via File, Checks Paid, using the
current date, same check # and vendor code, posted to the original account number,
the note should read “void” or ”stop pay” and reason, the amount should be a negative
of the check amount. This new transaction will add that money back to the ledger.
The original check and the adjusting check entry should then be cancelled via File,
Cancel Checks, dated the current date (total amount of cancel checks should be zero).
4. If a stop payment fee is charged, post an adjusting entry using instructions on page 18,
item B # 9.
5. To write off a check: Use the same instructions as 3 with the exception that the note
should read “write off” and reason for write off such as “over 6 months”. Written
principal approval is required for checks written off.
F. IF THE BOOKKEEPER IS A COSIGNER ON THE BANK ACCOUNT

1. The Principal must also review the bank statement each month to ensure that the
checks paid by the bank have been accounted for on the Log of Checks. The Log of
Checks should then be signed by the Principal. See also C3 above.
G. PAYMENTS FOR SERVICES - These procedures are general guidelines. Remember that
School Board employees may NOT generally be paid directly from internal accounts.
1. Corporation – best to pay via District requisition. If no requisition, then an Agreement for School
Activity or Technical Services Agreement should be filed (see pg 29).
2. School Board employee INDIVIDUAL Please call the Payroll Department with any questions.
a. JOB RELATED overtime - paid from internal accounts - processed by Personnel using an SB
90702 Overtime Form (Lawson #1000391)accompanied by an internal accounts check.
- paid from County Budget - payment is processed by Personnel using an SB 90700 Non-
Instructional Overtime Form (Lawson #1000390). No internal accounts check is needed.
d. NON JOB RELATED - use the SB 90711 NJR payroll form.
e. Sample forms in back of handbook, pages 43h–43j.
3. Non-School Board INDIVIDUAL – non-technical, non-curricular services may be paid from internal
accounts upon filing an Agreement for School Activity Form. Examples of such services include a
piano player, hiring a clown to appear at assembly, or hiring a DJ. Technical Services Agreement
is required for technical or curricular services (see pg 29).
4. Security - Non-Athletic, Non-School Board Employee - may be paid directly from internal
accounts, with the exception of Tampa Police Department (TPD) personnel. TPD personnel
complete vouchers and are paid by TPD.
5. Athletics - generally, payment is made through the Athletic Petty Check account.
a) Athletic Security - Officers are paid from Athletic Petty Check or from the District Office,
depending on the Agency (City vs. County).
b) Athletic custodian (School Board employee) - payment is processed by Personnel using
an SB 90700 Non-Instructional Overtime Form (Lawson #1000390). Athletic account
coding must be listed on the form as follows: site-101-7900-130-6100-08E. No internal
accounts check is needed.
c) Officials – may be paid through Athletic petty check, even if employees.
d) Ticket takers – paid through petty check UNLESS they are employees – then thru
payroll.
6. Student assistants – must be paid through Payroll - Students must first be processed for the T
payroll via a Personnel Transaction Form with project 400 specified in the account coding. Then to
actually pay the students, send a completed "Remittance Advice for Student Clerks", (page 43g)
accompanied by an internal accounts check to the Budget Office.
7. Reminder: Form 1099 Information (see page 12f) would need to be filed with the Purchasing
Department for items G-3, 4, 5a and 5c above. G1 and 3 must register with the district as a vendor.
Go to http://www.vendorbid.net/hillsborough/ to register. The school needs to complete the Request
new vendor form.
H. Checks – when ordering your preprinted checks, include your site number as well as your
site name, have the checks pre-numbered, and allow spaces for two check signers.
BIDS FOR ITEMS PAID FROM INTERNAL ACCOUNTS
Purchasing Department
Contact: 272-4327
The grid below serves only as a general guideline for the bidding process.
Please refer to Business News > Procurement > Procurement Guidelines for specific directions
relating to School Pictures, Memory Books, Yearbooks, Graduation Accessories, etc...
Service Cost Step #1 Step #2

$25,000 or more Sealed bid obtained by Purchasing Department awards
purchasing department. bid.
$8,000 - $24,999.99 Complete Invitation to Quote Purchasing/School obtains three
(ITB) Form-email to Purchasing written quotes.
Agent
$3,000 - $7,999.99 Three telephone quotes obtained School completes telephone
by school. School completes quote form (forms remain at
telephone quote form (forms school site). Award is made by
remain at school site). the use of a Lawson Requisition
(Comments in requisition should
read: “Telephone quotes
obtained from vendor 1, vendor 2
and vendor 3 (use vendors’
name). Records maintained at
site”) For certain services, an
Agreement for School Activity
can be used in lieu of a Lawson
Requisition.
$3,000 and less No bid or quote needed. Award for services is made by
the use of an Agreement for
School Activity Form (SB22800)
**The Purchasing Department reserves the right to verify, re-quote the items, or require written quotes.
School Bookkeeping Handbook (revised 03/08) Page 12 a

CHECK REQUISITION
Date of check request: 10/1/98

Make check payable to: Seminole Orange
For the amount of: $103.81
From account number: 6500
From account NAME: Bookstore
Purpose of expenditure: Inv. 238479 To purchase inventory – pencils, notepads
Signature of Class/Club
sponsor (if applicable): Susan Teacher
Check number issued: 1198
Instructions: For checks from classes, clubs or other accounts with faculty sponsors, this check requisition form must
be completed and filed with the original, itemized invoice or other supporting check documentation stapled to it. For
checks from other accounts, either this form OR the computerized check stub must be filed with the supporting
documentation.
Lawson #1000315 (Rev. 2/99) Distribution: White: Bookkeeper/Secretary Yellow: Teacher/Sponsor (if applicable)
School District of Hillsborough County, Florida

Log of Checks Signed for Payment
School Name: Sample Elementary
Month/Year: Octobe r 1998
Administrator’s Co-Signer's
Check Numbers Date Initials Initials
Check No. 1198 thru 1202 10/01/98 SP SAP
Check No. thru
Check No. thru
Save voids – tear
VOID Check Numbers Reason for Voiding off signature line
1200 printer jam
To be completed by the Principal every time checks are signed and maintained for audit in
the monthly file of invoices associated with these checks. The Principal should verify that
voided checks are VOID and the signature space is torn off.
The checks returned by the bank as paid for the month indicated are accounted for on the
Log of Checks Signed for Payment.
Penelope Principal
Principal's Signature
School Bookkeeping Handbook (revised 03/08) Page 12 b

Log of Checks Signed for Payment
School Name:
Month/Year:
To be completed by the secretary/bookkeeper: To be completed by the check signers:
Administrator's Co-Signer's
Check Numbers Date Initials Initials
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
Check No. thru
List all VOIDED Check Numbers: List reason for Voiding:
To be completed by the Administrator every time checks are signed. Maintain a log for each month checks are
issued. All logs should be maintained for audit in the monthly file of invoices associated with these checks.
The Administrator should verify that all checks are accounted for sequentially. Voided checks should be
Inspected to ensure they are marked VOID with the signature space torn off.
SB 90517 Principal/Administrator's Signature
School Bookkeeping Handbook (revised 03/08) Page 12 c

Computerized Printed Check - 3 parts
PART I - the actual check and vendor stub below are given to the vendor
Sample District School Wachovia Bank 14001

School District of Hillsborough County, Florida Tampa, FL
3399 Sample Street
Tampa, FL 33602
813-222-2222 July 22, 20xx
$550.00
Five hundred fifty Dollars & 00/100 ************************************************************ Dollars
Pay to: Seminole Orange Supplies

454 West Blue Street Pat Principal
Tampa, Fl 33602
Sally Assistant Principal
PART II - Vendor stub- given to vendor with check above
Check #: 14001Sample District School Date: July 22, 20xx

Account Account # Description Amount Invoice# PO#
Bookstore 6500Bookstore Supplies $550.00 3548-45
Pay to: Seminole Orange Supplies Total: $550.00

454 West Blue Street
Tampa, Fl 33602 Tax id# 14001
PART III - School maintains this stub - file numerically by month - can use as a check requisition
Check #: 3100Sample District School Date: Amount

Account Account # Description Amount Invoice# PO#
Bookstore 6500Bookstore Supplies $550.00 3548-45
Pay to: Seminole Orange Supplies Total: $550.00

454 West Blue Street
Tampa, Fl 33602 Tax id# 14001
School Bookkeeping Handbook (revised 03/08) Page 12 d

School Bookkeeping Handbook (revised 03/08) Page 12 e
VI. Posting to Internal Accounts
A. ACCOUNT STRUCTURE
Activity Accounts General Ledger (Cash) Accounts

Act No. Account Name Act No.Account Name
1XXX CLASSES THAT USE WORK ORDERS 991Cash on Hand
1010 Cosmetology work orders 992Check Account
1020 Automotive work orders 994SBA Investment
2XXX MUSIC 995N.S.F. Checks
2010 Recorders
2XXX Band
2XXX Uniform Rental
2XXX Instrument Rental (Elem., Middle & Senior)
3XXX CLASSES, CLUBS & DEPARTMENTS
3800 Yearbook (& 3810 for schools that rotate)
3XXX FBLA
3XXX Honor Society
3XXX Student Council
4XXX TRUST
4020 Field Trip
4030 Donated - Hospitality
4040 Sunshine Dues
4050 Faculty
4500 Hall Locks
4510 Boy's P.E. Locks
4520 Girl's P.E. Locks
4530 Parking Decals
4610 Athletic Insurance
4XXX Charity Drives
4XXX Publications - Weekly Reader/Scholastic
6XXX GENERAL (School-Wide)
6010 Facility Rental
6020 Media Center
6030 Bookfair
6500 Bookstore
6800 General Miscellaneous
6810 Over/Short
6830 Travel
6840 Hospitality
6999 Int. act. Change/P Cash
6XXX School-wide fundraisers
6XXX Vending
6XXX Recycling projects
8XXX DUE SCHOOL BOARD
8020 Principal's Petty Check
8060 SACC/MSED Middle (extended day)
8070 OT/Util facility rent
8080 L/D Textbook
8210 Jamboree
8220 Tournament series
8230 Athletic Petty Check (Middle & Senior)
8240 Gate Receipts (Middle & Senior)
8400 Sales Tax
8999 Board Petty Change Fund

B. PROCEDURE for posting to Internal Accounts
1. Posting should be current. Receipts and checks should be printed automatically when
posted.
2. Posting should include all official receipts, checks, transfers, and adjustments.
3. All pertinent information should be filled in on the computer screen. The vendor line
should always contain detailed information on "who" gave you the funds or “who” the
check is to and the explanation line should contain detailed information on "what" the
receipt/expense was for. This will aid you if future research is necessary.
4. When posting amounts, do NOT use a dollar sign or comma. Do use a decimal point to
enter cents.
5. Official receipts and checks should be posted ACCURATELY to the proper account
number. See page 13 for account number guidelines.
6. VOIDED Official Receipts and checks with zero amounts should be posted to the
General Miscellaneous account number 6800 with a zero amount. All Official Receipt
numbers and check numbers must be posted to the ledger. Any official receipt/check
corrections with a value must be posted as an adjusting entry using quick reference tips
found on page 41a # 7.
7. Deposit overages/shortages will be posted to the Over/Short account number 6810

as receipts. All overages will be posted as a positive amount. Shortages will be posted
as a NEGATIVE receipt and reference the deposit date. No Official Receipt is needed
for overages/shortages.
8. Bank or School Board (SBA) interest should be posted as a receipt to the Gen Misc
or investment account & 994 (investment G/L acct). No Official Receipt is needed.
Reminder: both increasing and decreasing the SBA investment account requires a
transfer from or to the 992 checking account and the 99x SBA account. See pg 41#8.
9. Internal transfers are used when monies are transferred from one activity account to
the other and no actual cash leaves the school. For example, the transfer of funds from
General Miscellaneous to travel or hospitality requires a transfer form.
a) Complete an Internal Transfer Form SB 36000 (Lawson #1000316) for each

transfer (page 14a). The principal signature is always required. Signatures of
sponsors are required for class, club, bookstore or sponsor related accounts.
b) Internal transfers should be numbered each year beginning with number one.
c) Transfers between unrelated accounts or to cover losses require written General

Area Director approval. For example:
Transfer of excess locker monies (rental fees).
Any transfer of General Miscellaneous funds that are not in accordance with
the General Miscellaneous Budget.
Transfer to cover club account deficit balance.
To transfer trust account monies to another account.
10. Stop payment - See pg 12 # 3.

INTERNAL TRANSFER FORM
Transfer $
Amount:
From:
Account Number Account Name
To:
Explanation:
Signatures:
Principal Teacher/Sponsor (if applicable)
Posting:
IT # Date of Transfer
Directions: A. This form is required to document the transfer of funds from one internal account to another. Number all
transfer forms consecutively, beginning with number 1, and post this number as the "Document #."
B. All transfer forms must be signed by the Principal. Transfers from class/club funds (3xxx accounts) or
sponsored accounts (bookstore) also require the sponsor signature. Transfers to cover deficit balances
also require written Area Director approval.
C. Post this information to your school software: Click File - Transfers & Deposits - Activity Account Transfer
SB 36000 (Rev. 2/99) Distribution: White: Teacher/Sponsor (if applicable)

(Lawson Order # 1000316) Bookkeeper/Secretary

INTERNAL TRANSFER FORM
Transfer $
Amount:
From:
To:
Explanation:
Signatures:
Principal Teacher/Sponsor (if applicable)
Posting:
IT # Date of Transfer
Directions: A. This form is required to document the transfer of funds from one internal account to another. Number all
transfer forms consecutively, beginning with number 1, and post this number as the "Document #."
B. All transfer forms must be signed by the Principal. Transfers from class/club funds (3xxx accounts) or
sponsored accounts (bookstore) also require the sponsor signature. Transfers to cover deficit balances
also require written Area Director approval.
C. Post this information to your school software: Click File - Transfers & Deposits - Activity Account Transfer
SB 36000 (Rev. 2/99) Distribution: White: Teacher/Sponsor (if applicable)

(Lawson Order#1000316) Bookkeeper/Secretary

C. CHANGE FUNDS –
1. Use ACCOUNTS 6999 for internal change funds AND 8999 for Board change
funds.
2. For INTERNAL CHANGE FUNDS – (Yearbook pre-sales, Drama productions,

Cosmetology classes, Bookstore, Lock petty cash, Office petty cash, etc.).
Establish Account - transfer from applicable account (club, Gen Misc) to 6999
Issue $ to Sponsor - account 6999, post check to File, Accounts Payable
Return $ - use account 6999, post official receipt to File, Receipts

(Change funds should be officially receipted back to the 6999 account
when not in use or prior to the closing of the school year)
3. For BOARD-ISSUED CHANGE FUNDS – (Student Nutrition Service, Athletics)

Establish Account - receipt District check into account 8999.
Issue $ to Sponsor - account 8999, post check to File, Accounts Payable
Return $ - use account 8999, post official receipt to File, Receipts

(Change funds should always be officially receipted back to the 8999
account prior to the closing of the school year)
D. SAVINGS ACCOUNTS AND OTHER INVESTMENTS – EPES
1. SBA (State Board of Administrations) investment accounts, use general ledger account
994 – See Bookkeeping Handbook page 41, item #8 for instructions on posting these
transactions to your EPES Internal Accounts software.
2. When posting interest, change the normal 991 receipt account box to read 994
investment (select file, receipts, receipts, then click on the drop down list button and
choose 994). Post to account 6800 for Gen Misc **Note: Posting interest to
account 991 is the most common reason for deposit balance errors **.

VII. BANK RECONCILIATION-EPES-Windows
A. Bank statements must be reconciled as soon as they are received. RESEARCH and POST all
reconciling items before the monthly reports are run.
1. After the Bank Statement arrives, use the computer program to:
a. Cancel checks that have cleared the bank – File > Cancel Checks. Use the bank
statement ending date as the cancel date. You may use your mouse and double-click
on the check to cancel OR select the check using your up/down arrow key and
pressing the enter key. If you select a check to be cancelled in error, press the enter
key while that check is highlighted by the blue bar. As you cancel each check, verify
that the check amount per bank equals the check amount per EPES – put check marks
on your bank statement to leave an audit trail. The “checks cancelled” amount on
your screen should equal the debits on your bank statement, less the NSF
amount.
Checks Cancelled Amount = Total Debits – Misc. Debits.
Press OK when finished. Use this check total formula before leaving the Cancel
Checks screen. Any adjustments after this will have to be made in the Checks Paid
file.
b. Then use your Log of Official Receipts Deposited to trace all deposits to the bank
statement with a check mark (this step works best if you also record Athletic deposits
on your Log). You may have deposits in transit from the previous month – these
should be the first deposits listed on the bank statement. You may also have
deposits in transit at the end of the month – indicate these on your bank statement,
as you will need this amount later.
c. Post total amount of NSF activity recorded on the bank statement as “Deposited item
returned” per instructions on Pg. 20, #B1. Place a check mark on the bank statement
to verify posting.
d. Post any miscellaneous debits or credits (ex. overages/shortages) recorded on the

bank statement not already posted. Place a check mark on the bank statement as
you post each miscellaneous item. See section B below for posting tips.
e. When you are done, review the bank statement to be sure each item has been
checked. See section B below to post any unchecked items.
2. Using your software, at the Main menu, Click Output > Click Bank Reconciliation, and input:
a. the beginning date shown on the statement you are trying to reconcile for “Beg.
Statement Date”.
b. the ending date shown on the bank statement for “End. Statement Date”.
c. the ending bank statement balance for “Ending balance from bank statement."
d. for the "Total of deposits not on bank statement," input the amount determined in step
1b above (which are any deposits posted for the current bank statement month which
did not clear the bank).
3. You know your Bank Reconciliation Report is in balance when (see sample on page 16a):
a. Both “Cash Balance as of xx/xx/xxxx” lines equal each other and your 992 checking
account balance.
b. On the "Bank Reconciliation Report" under summary of asset accounts, both the ending
balance for the cash on hand account 991 and the transfer column asset total equal zero.
c. Asset totals agree to both grand total lines on the “General Ledger Report".
d. See page 19 for other monthly reports/activities. If the bank statement does not balance,
see Section B on pages 17-18 for guidance.
4. Print reconciliation reports for all class/club sponsors for the month (Output > Reconciliation
Report). Reconciliation reports for your ledger book may be printed in June (or upon auditor
request) for the entire year.

Bank reconciliation using EPESW bookkeeping software:
Step A2: At the EPESW main menu screen, from the tool bar chose Output, Bank Reconciliation:
Be sure to input
ENDING bank
balance!
Step A3: Review the printed Bank Reconciliation to verify that you balance
(a) item a
(a) item a
(d)
(a) item a
(b)
(c)
(a) All three numbers should agree.
(b)= these totals should agree to the Ledger Report grand total lines.
(c) = these balances should be zero. If not, check your nsf’s and transfers.
(d)= this balances should be zero. If not, did you make a month end deposit transfer?
=

B. LIST OF RECONCILING ITEMS - EPES
If your bank reconciliation does not balance, review the following list of common reconciling items:
1. Cancelled Checks:
To verify your cancelled checks after you have cancelled them,
Click Output > Sequential Lists > List of Checks > Click By Check #.
Click on “Cancelled” in the upper left box
Click “Is Between” in the middle upper box
Tab to the “Compare To” box-type 07/01/20xx,07/31/20xx (use bank stmt beginning
&ending dates)
Click on “Accept Condition” button, then click on “Preview” button at bottom of query.
You will click “Zoom In” to view the report, then click “OK” to get back to the query screen
Click “Print” if you need to print the report or “Done” if you want to close out of the report
Any adjustments necessary should be made under Checks Paid using instructions on page 41a
# 7.
2. Outstanding Checks:
To verify your outstanding checks after you have cancelled checks for the month you are
reconciling,
Click Output>Outstanding Checks and enter the ending date of your bank statement in the “Print
Outstanding Checks as of:” box, Click on “Print to Printer”, then Click the “OK” button. This will
allow you to view the Outstanding Checks which have not cleared your bank.
3. Deposits in Transit:
Check each deposit against the bank statement to determine deposits in transit. Make sure that
the ending balance for the cash on hand account (991) is zero (if not, make sure all bank
deposits have been posted as a negative transfer to this account).
Hint: Match your regular deposits to your Log of Official Receipts Deposited. Compare
athletic deposits to deposit slips received from the Athletic BM. The Deposit in Transit
amount is the amount of the deposits posted in your working month that didn’t actually
reach the bank during the month.
4. NSF Checks Not Posted, Re-Deposited or Written Off:

Transfer the amount of NSF checks from 992 (Checking) to 995 (NSF). Re-deposits are
recorded as a General Ledger transfer from 995 (NSF) to 992 (Checking). Approved write-off’s
are listed on a Write-off Report under Debt Collections in Lawson. They should be recorded as
a negative receipt to 995 (NSF) and to the original account the NSF was posted. Hint: The
NSF 995 account can be reconciled by taking your previous month’s NSF 995 balance
and adding all the NSF’s debited on your current month’s bank statement, then
subtracting off the NSF’s redeposited or written off. That number should be your ending
balance in your NSF 995 account.
Example: Prior Month NSF 995 balance $ 99.00
+ Current Month new NSF’s $151.00
- Current Month NSF redeposits $ 75.00
Current Month NSF 995 account balance $175.00
5. Checks on which you issued a Stop Payment, see instructions on page 12 item E # 3.
6. Deposit Shortage/Bank Debit Memo:

Post as a NEGATIVE 992 (Checking) receipt # 1 to the Over/Short account number 6810, print
on plain paper and staple with deposit records where shortage/debit memo occurred.

7. Deposit Overage/Bank Credit Memo:
Post as a POSITIVE 992 (Checking) receipt #1 to the Over/Short account number 6810, print on
plain paper and staple with deposit records where overage/credit memo occurred.
8. Interest Earnings:
Enter as a 994 (SBA Investment), 993 (Savings) or 992 (Checking) Receipt, depending on the
type of interest. Use Receipt #1, vendor code will be SDHC or Bank name. Use account 6800
for General Miscellaneous, Payment type will be E (electronic transfer).
9. Bank Service Charges:

Post (UNDER CHECKS PAID)>Check #1>Dated the ending date of bank statement, to General
Misc. (6800), and also cancel the check using the ending date of bank statement.
10. Check Clearing Difference:

If a check clears for a higher amount than posted, post an adjusting entry>dated ending date of
statement, for the difference in amount as a positive check (UNDER CHECKS PAID) to account
originally posted. If a check clears for a lesser amount than posted, post as above, for the
difference in amount as a negative check (UNDER CHECKS PAID) to account originally posted.
Hint: The easiest way to compare your cleared checks is to use your bank statement.
While canceling checks, verify the amount of the cleared check is the same on the
computer as the bank statement. If not, make a notation on your bank statement of the
posted amount and post the difference using the bank statement date.
11. Investments and Savings:

Investment account should equal total invested.
12. Bank Error:

If an error was made by the bank, notify the bank and request a debit/credit memo. Post
accordingly for the current month.
C. If you still do not balance, check the following:

1. Were all manual items posted? (checks or receipts - printer problems or absence of bookkeeper?)
2. Was a deposit prepared on the last working day of the month? If not, verify the outstanding deposit
amount is correct.
3. Were there any NSF charges on the bank statement? Was the total amount of NSF’s transferred
correctly?
4. Run a Ledger Report - do this month’s beginning balances agree to last month’s ending
balances? After reconciling, never go back in a prior month to make changes. Always make your
adjusting entries in the current month. Also, you may have accidentally made a change - review
your FIRST receipt and check in the computer – it is VERY EASY to overwrite these FIRST
documents because the “edit” button is right next to the “add” button. If this happened, you will need
to restore the original entry and rekey the errant receipt or check.
5. If you have tried all these steps to no avail - call the help desk at 707-7393 for assistance, and have
your documents handy.
D. BANK SERVICE CHARGES
Wachovia (District’s bank):

• Non-interest bearing accounts should not be charged any fees. All fees for this type of
account should be charged to the district. If schools with a non-interest bearing account
are charged any fees, they should contact the Budget Department at 272-4314 to have
them removed. In the meantime, you will have to record the charge and then reverse
after the charge is removed.
• Interest bearing accounts should be charged all fees. They also receive interest.
Other Banks:
• Non-interest bearing accounts should not be charged for NSF fees. NSF fees should
be charged to the district. However, these accounts will be charged for check and
deposit slip printing charges.
• Interest bearing accounts should be charged all fees. They also receive interest.
VIII. MONTHLY REPORTS
1. Reconcile your bank statement monthly – see page 16. Maintain at your school:
Original General Ledger Report (let the computer default on account number
and Financial Report option. Make the appropriate changes for dates and
summarize on digit “3”.)
Original Bank Reconciliation Report
Original Bank Statement
List of Outstanding Checks
2. A signed copy of the above items should be sent to the Auditing Department – Rt. 5
at Area 5, by the 20th of each month.
3. Did you remember to prepare your month-end deposit? Did you

• Issue timely & proper receipts for all funds
• Prepare deposits timely
• Issue checks with proper documentation
4. Review accounts on the General Ledger Report:
a) reconcile all 8xxx Petty Check accounts and request reimbursement.
b) ensure that all 8xxx account balances have been remitted to the Budget Department
(except petty check) based on appropriate schedule shown on pages 43d-f.
c) sales tax – any to be remitted to Budget?
d) correct any accounts with negative balances if necessary.
e) 9xx cash accounts:
total of transfer column should be 0.
cash on hand account (991) ending balance should be 0 (if not, make sure
all bank deposits have been posted as a transfer to this account).
LOOK at 992 – checking – is there enough funds to cover your next month’s
checks?? Be careful of overdrawing your bank account.
Look at 995 NSF account - Are you periodically receiving NSF repayments
from the District Accounting Department 272-4293?
f) any Outstanding checks written by the school that are over six months old should be
reviewed for either write-off and re-issue or just write-off. To write-off an old check,
copy your List of Outstanding Checks Report, highlighting the checks to be written
off including a brief explanation. The Principal should then sign this as your
approval to write off the old checks. Then, post the write-off to your software under
Checks Paid, Add:
check number (SAME number as original check written)
use the same vendor (vendor same as original check)
the original account number
note should read “write-off” and reason for write off (lost in mail, etc.)
the NEGATIVE dollar amount of the original check
Be sure to cancel the old, original check entry and the new adjusting check
entry (or you won’t balance at month end!)
File write off documents with the monthly check folder
5. Distribute an account reconciliation report to all sponsors - class, club, media, bookstore,
sunshine or Adult accounts.
6. Account Reconciliation Reports for general ledger accounts 1xxx through 9xxx (NOT the 3 digit
9xx cash accounts) should be filed in a three ring binder by account number, NOT by month (i.e,
all 12 months of an account should be run together). Ledgers should also be bound by school
year. HINT: you may choose not to run all your account ledgers until the end of the
school year. Please keep ledgers available until your annual audit. Thereafter, records may be
stored, but must be maintained for three prior school years PLUS the current year.
7. Be sure you are using your EPES software backup diskettes every day! Have a Monday,
Wednesday, Friday diskette and a second Tuesday, Thursday diskette. Use Utilities,
Backup/Restore, Backup all Files and backup your data to diskette.
IX. NON-SUFFICIENT FUNDS (NSF) CHECKS
A. PROCESSING NSF CHECKS
1. Checks returned for non-sufficient funds (NSF) will automatically be routed to CheckCare
Systems (collection agency).
a) The maker of the check will not have an opportunity to pay the school/site after the
check has been forwarded to CheckCare Systems.
b) If the maker attempts to pay the school/site, a CFL0002 form (“Cannot Accept
Payment”) should be given to the maker which gives the maker instructions to contact
CheckCare Systems (collection agency) to resolve the situation.
2. NSF Lists - two NSF lists are available via Lawson to the school/sites:
a. NSF Master List – A list of ALL current (non-reimbursed) non-sufficient fund checks
b. Cash or Money Order List (CMO) List – List of individuals/companies who have two or more
uncollected non-sufficient fund checks, and from whom sites should NOT accept any
further checks.
3. If a check maker is on the CMO List and writes a check, the funds will not be guaranteed
by CheckCare, therefore the check should not be accepted, but returned to the maker by
the school/site with a CFL0003 form (“ Cash/Money Order Only”) instructing the maker to
contact CheckCare Systems to resolve the situation.
a) If a check maker on the CMO List had already been issued a student receipt and/or
listed on a monies collected form, in error, and the error is caught prior to funds being
officially receipted, document as follows:
1) Write “VOID” across the front of the makers check (in the event that the check
may be lost and/or stolen)
2) Make a copy of the check to be returned to the maker
3) Official receipt - Record on first line of official receipt the actual amount of funds
collected and verified (per student receipt book and/or monies collected form),
including check amount to be returned to maker
i. Record on second line of official receipt a negative amount of funds

being returned to maker, noting the student receipt # and/or MCF-
“check returned to maker” on the note line.
4) Mark on the yellow student receipt and/or MCF, “VOID” (in bright ink) next to
the individuals name
5) Keep the copy of the check returned to the maker with the deposit copy of the
official receipt
6) Return voided check to maker with CFL0003 form

B. Posting NSF Activity
1) MONTHLY BANK RECONCILIATION PROCEDURES - Upon receipt of the monthly bank

statement post NSF activity as follows:
a) Go to File>Transfers and Deposits>General Ledger Transfers, click on “Add” icon
b) Date = ending date on bank statement
c) From acct = 992, To acct = 995
d) Amount = total amount of NSF activity shown on bank statement
e) Document = “NSF”
f) Note = per bank statement month/year
g) Click “Save” button to save
2) NSF Reimbursements - The Accounting Department (272-4293) will periodically send

replacement fund checks to each school/site. Upon receipt of NSF replacement funds from the
Accounting Department:
a) Prepare a student receipt (from a SEPARATE student receipt book maintained solely
for NSF collections) to document receipt of funds. The note section of student receipt
should read, "NSF collections–Ck# (indicate SDHC ck# received). Do not officially
Receipt – Follow instructions b-c below.
b) Prepare a separate deposit ticket when depositing funds. Indicate "Re-deposit-SR# (list
student receipt number issued") on schools copy of deposit slip.
c) Do not receipt or post the student receipt to your software ledger. Instead, post the
redeposit as a transfer as follows:
1) Go to File>Transfers and Deposits>General Ledger Transfers, click on “Add”

icon
2) Date = date of deposit slip for NSF re-deposit
3) From acct = 995, To acct = 992
4) Amount = enter amount of total NSF reimbursement redeposit
5) Document = type the student receipt # issued
6) Note = SDHC check number
7) Click “Save” button to save
3) NSF Write-offs - The Accounting Department will periodically send a notice indicating the site
must “write-off” certain uncollectible NSF checks. Only AFTER receiving the notice from the
Accounting Department, clear your software records of the NSF item(s) per below instructions.
Maintain the write off notice in the applicable monthly folder.
1) Go to File>Receipts>Receipts>Choose “995 NSF” GL acct, click on “Add” icon

2) Receipt = use receipt #1
3) Date = date will default to current date
4) Vendor code = NSF
5) Click on “Add new line item” for new detail screen
6) Account = enter account # originally receipted to (or 6800-Gen Misc if acct #
unknown)
7) Type payment = K for check
8) Note = “Write off NSF” followed by NSF write off date (per notice from
Accounting Department)
9) Amount = enter negative amount of total NSF’s to write off
10) Click on “Save line items and Exit”, then click on “Save” button to save
record
School Bookkeeping Handbook (revised 03/08) Page 20A

X. ACCOUNTS
A. PETTY CHECK AND PETTY CASH ACCOUNTS - DISTRICT LEVEL

A. PURPOSE
1. This account should be used to pay for budget expenditures of an emergency nature
and for incidental amounts (SB Procedure 7.13).
2. This money should be deposited into an 8000 School Board Trust account.
B. GENERAL PROCEDURES
1. It is recommended that a petty check account be maintained rather than petty cash or a
combination of petty check and petty cash.
2. Purchases made should NOT exceed the account balance.
3. The Principal may require those who wish to expend funds from the petty check account
to first complete a Request for Services, Equipment or Supplies Form SB 35900 (form
page 43a).
4. All purchases of equipment, furniture or appliances must be made using a School

Board Purchase Requisition. These items should NOT be purchased through
Petty Check. Travel is also prohibited through petty check.
5. Reimbursement of expenditures from petty check should be requested as often

as necessary OR AT LEAST MONTHLY to prevent a deficit balance. Additionally,
the Accounts Payable Department requires that the date of the request for
reimbursement is no more than 30 days after the invoice/receipt date. The turn
around time for reimbursement is approximately two weeks.
Requesting reimbursement is accomplished on-line via Lawson. See Your Lawson

handbook for assistance. Please remember to send Accounts Payable (SAC, Rt. 7)
your SIGNED SB 36300 (Lawson Order# 1000318) Envelope with original check
requisitions and supporting documentation in the form of receipts or invoices.
6. Hint for postage stamps – please process through Lawson - refer to your Lawson
handbook. This will save time requesting reimbursement from petty check.
7. The Petty Check account should be balanced monthly. The sum of the following should
equal the total Petty Check Fund: the total Petty Check account balance, plus
reimbursements requested and pending, plus expenditures for which reimbursement
has not yet been requested, plus Petty Cash and Petty Cash Vouchers not yet
reimbursed.
C. ADDITIONAL PROCEDURES FOR PETTY CASH

1. Set up a Petty Check Account with an 8000 School Board Trust account.
2. Cash a check drawn on the Petty Check Account payable to the Petty Cash Custodian.
3. The Petty Cash Custodian must maintain the Petty Cash in a secure, locked area when
not in use.
4. Requests for reimbursement from Petty Cash must be made from itemized receipts
which are signed by the person who made the purchase. Prepare a Petty Cash
Voucher SB Form 36200 (warehouse-Lawson #1000317) for each cash reimbursement
made from Petty Cash. These vouchers must be signed by the person who received
reimbursement.

5. To reimburse the Petty Cash fund, total the Petty Cash Vouchers and prepare a check
requisition and a check on the Petty Check Account payable to the Petty Cash
Custodian.
6. Copy the check requisition and the receipts and invoices documenting the
reimbursements. Remember to file these in numerical sequential order with all other
check requisitions.
7. The procedure for requesting reimbursement from Accounts Payable remains the same
as Section B, items 1 through 7 above. Remember to send the original receipts and
invoices to Accounts Payable.
8. Petty cash is to be reimbursed from a School Board check. Under NO circumstances is

petty cash to be replenished from cash received that day.
Any questions regarding School Board purchase requisitions may be addressed to the
Purchasing Department at 272-4331.

PETTY CHECK RECONCILIATION - MONTHLY
School: Date:
1. AMOUNT OF PETTY CHECK FUND ISSUED TO SITE

Obtain from Internal Auditing for your first month - then it will be the same every month thereafter.
2. AMOUNT IN SAF ACCOUNT

Make copy of current month's ledger page and attach to this sheet.
3. DISBURSEMENTS NOT REQUESTED YET (not yet requested from A/P)

Itemize:
Check: Amount: Check: Amount:
(Total disbursements not requested yet)
4. DISBURSEMENTS REQUESTED, BUT NOT REIMBURSED

( PREVIOUSLY SENT TO A/P)
Itemize:
(Total disbursements requested, but not reimbursed)
5. CORRECTIONS
Itemize:
(Total Corrections)
6. TOTAL ACCOUNTED (Add Items 2 thru 5) < >

7. Balanced OR Over/<Short> & Unidentified (Subtract Item 6 from 1)
I am responsible for the petty check fund dollar amount indicated above. I have performed this reconciliation of the
petty check account and verify its accuracy.
Secretary/Bookkeeper:
B. GENERAL MISCELLANEOUS (Gen Misc) ACCOUNT
A. REVENUE - Generally, funds collected should be expended to benefit those pupils currently
in school for whom the monies were accumulated (Policies & Procedures F-1.7). Examples
of revenue to post to this account include the following:
1. All interest, including that from School Board Investment, saving accounts, CD's,
money market accounts, and NOW accounts.
2. Donated monies for which no specific use is designated
3. Pay telephone revenue
4. Profits from picture sales, school store sales, school-wide fundraisers, and
designated PE or non-faculty vending machine accounts may be transferred into
General Miscellaneous
5. NSF checks should be written off from the account to which the receipt was
originally posted. However, when this is not feasible (i.e., fundraising account which
has been closed), post to General Miscellaneous account as a NEGATIVE
AMOUNT in receipt column.
B. EXPENDITURES - Generally, expenditures from Gen Misc should be for the benefit of all the
students at the school. Examples include:
1. Bank service charges.

2. Check printing charges.
3. Checks outstanding more than six months of which the original account charged has
been closed. Post as a NEGATIVE amount in the expenditure column. Signed
permission from the Principal is required.
4. Travel expenses budgeted in the Gen Misc Budget for the current school year.
Note that a separate account is recommended for travel. Gen Misc travel is limited
to the following % of anticipated revenue (excluding carry-over balance):
Elementary/Middle Schools 25%
Senior High/Other Centers 30%
5. Purchases for classroom, postage and custodial supplies - only after budgeted
funds are depleted.
6. Purchases related to student school-wide incentives.
7. Teacher incentives are normally prohibited from Gen Misc. However, a waiver
request may be approved in writing by your General Area Director, or you may
include the waiver (be specific) on your Gen Misc Budget.
C. GENERAL MISCELLANEOUS (Gen Misc) BUDGET

1. The Organizational/Activity Budget Form (page 23a/b) must be prepared each
year for your Gen Misc account activities. Each school must have a supervisory
committee of at least two or more members of the faculty and/or any other additional
persons appointed by the Principal to serve as advisors or to assist the Principal in
preparing the budget. The budget must be distributed and discussed with the
school faculty and staff.
2. The Gen Misc Budget may be amended as needed throughout the school year.
3. The prior year ending Gen Misc account balance (as of June 30) plus anticipated
revenue from current year fundraising projects, etc. (based on past experience),
equals total anticipated income.
4. Proposed expenditures are those which the budget committee has agreed upon,
within the guidelines of the School Activity Fund policies, include waivers if any – be
detailed and have separate line items for teacher and student incentives.
5. The Gen Misc Budget and any amendments must be approved by the budget
committee and the Principal. A copy of the Gen Misc Budget must be sent to
the Area Director for approval, returned to the school, and kept on file.

ORGANIZATION / ACTIVITY BUDGET
__________________________
SCHOOL YEAR
SCHOOL NAME_________________________________________
NAME OF ORGANIZATION ________________________________ PRINCIPAL'S APPROVAL ________________________
CHAIRMAN, FINANCE COM.__________________TREASURER___________________SPONSOR______________________
GENERAL COMMENTS AND EXPLANATION FOR BUDGET AMENDMENTS:
BUDGET AMENDMENT NO: _______________ CURRENT

ORGANIZATION/ BUDGET
APPROVAL DATE:____________, 19________ ACTIVITY REQUEST ADJUSTED
BUDGET INC OR (Dec) BUDGET
ANTICIPATED INCOME:
CARRY-OVER BALANCE: 7/1/ ________________ ________________ ________________
FUNDRAISING PROJECTS:_________________ ________________ ________________ ________________
________________________________________ ________________ ________________ ________________
________________________________________
________________________________________ ________________ ________________ ________________
________________________________________ ________________ ________________ ________________
________________________________________ ________________ ________________ ________________
TOTAL ANTICIPATED INCOME _________________

_________________ _________________
_________________ _________________
_________________
PROPOSED EXPENDITURES:
________________________________________ ________________ ________________ ________________
________________________________________ ________________ ________________ ________________
________________________________________ ________________ ________________ ________________
________________________________________ ________________ ________________ ________________
TOTAL PR0POSED EXPENDITURES _________________

_________________ _________________
_________________ _________________
_________________
ANTICIPATED CARRY OVER

(Income Less Expenditures) _________________
_________________ _________________
_________________ _________________
_________________
SB 22300
A computer download version of this form is available in Ideas Business News>Forms and Contacts.

ORGANIZATION / ACTIVITY BUDGET
98-99
SCHOOL YEAR
SCHOOL NAME Sample School
NAME OF ORGANIZATION ___General Miscellaneous PRINCIPAL'S APPROVAL Sample Teacher
CHAIRMAN, FINANCE COM.__________________TREASURER___________________SPONSOR___________________
GENERAL COMMENTS AND EXPLANATION FOR BUDGET AMENDMENTS:
need signatures!!
BUDGET AMENDMENT NO: _______________ CURRENT

ORGANIZATION/ BUDGET
APPROVAL DATE:____________, 19________ ACTIVITY REQUEST ADJUSTED
BUDGET INC OR (Dec) BUDGET
ANTICIPATED INCOME:
CARRY-OVER BALANCE: 7/1/98 $ 3,000
FUNDRAISING PROJECTS:
School Pictures $ 6,000 2 per year !!

Candy Fundraiser $ 3,000
SBA Investment Interest $ 500
TOTAL ANTICIPATED INCOME $ 12,500
PROPOSED EXPENDITURES:
Institutional Dues $ 200
Equipment $ 4,000 use po!!
Travel $ 2,000 25% OR 30%
Teacher Incentive- food & T-Shirts
for Teacher of the Month $ 1,000 WAIVER!!
Student Incentives - food & Tshirts $ 2,000 WAIVER!!
TOTAL PR0POSED EXPENDITURES $ 9,200
ANTICIPATED CARRY OVER

(Income Less Expenditures) $ 3,300
SB 22300
C. DONATIONS
A. Specific purpose - monetary donations with donor-specified purpose should be maintained
in a separate 4000 series trust account number and expended for that specific purpose only.
The account name should reflect the trust purpose. Donated funds may not be transferred
to other accounts. For balances remaining after the donation purpose is achieved: nominal
balances may be transferred to the General Miscellaneous Account; significant balances
require the donor’s written instructions for disposition (when feasible).
B. General purpose – monetary donations with no designated purpose may be receipted into
the General Miscellaneous Account or a general donation 4xxx account number and
expended for the benefit of the school’s students or faculty at the Principal’s discretion.
C. Property donations – upon receipt, notify the Property Control Department via email (Bulletin
Boards, District Forms, Fixed Asset Acquisition-Form 120). Property Control should also be
notified regarding the transfer or disposition of donated property – schools generally may not
sell or dispose of property (see School Board Policies 7.09 - 7.11).
D. All donations are subject to the rules and regulations governing internal accounts,
including travel form and equipment requisition guidelines. The donor’s purpose and
the donation’s relevance to the school’s goals should be considered when accepting and
using donations.
E. Donations valued at greater than $250 require both an official receipt AND a written
acknowledgement on school letterhead indicating amount, description, and a disclaimer that
the “donor did NOT receive any goods or services in exchange for the donation”.
D. PRINCIPAL'S HOSPITALITY -
A. Principal's Hospitality may not exceed $850 for Elementary, $1,000 for Middle and
$1,150 for Senior/Technical Schools per year. Profits from the following sources may be
used:
• General Miscellaneous / Bookstore / Parking permits / Work orders
• Vending Machines (non-Faculty)
• Rental of School Facilities (not 8xxx Extended Day Care)
• Printing fees from outside sources (ex. PTA - copier)
B. This fund is for promotion, public relations and hospitality for business guests ON
SCHOOL GROUNDS. Faculty should only be incidental to a hospitality event, ie, Open
House or SIT meetings. Written Area Director approval is required for off-site hospitality.
C. Check requisitions for this account should be specific in identifying who and what. Any
catering done by your school cafeteria must have a prenumbered campus catering form
invoice as backup (provided by your SNS Manager).
D. The account balance may not be carried forward from year to year; rather, each year the
account may only be restored to its maximum of $850, $1,000, or $1,150 as applicable.
E. In addition to the hospitality limit, each school may purchase up to 9 banquet tickets, of any
combination, approved by the Principal.

E. SCHOOL BOOKSTORE / PE uniforms / T-shirt sales
A. School bookstores may be established upon Principal approval. Provided as a student
service, and not a fundraiser, an average mark-up of no more than 20% is allowed on
bookstore items. Conversely, the bookstore should not operate at a loss.
B. A School Store Inventory Form SB 22400 (p 24b) should be completed when the school
opens in August, January, and in June at the close of school. Inventories should also be
taken if there is a change in personnel involved with the bookstore.
C. The School Store Financial Statement Form SB 22500 (page 24c) should be completed in
January, June and for change in personnel. Upon completion of the financial statement, the
profit earned may be transferred to the General Miscellaneous account for expenditure in
accordance with the approved budget for General Miscellaneous.
D. All bills for the bookstore should be paid from this account, which can create a negative
account balance if the bills are paid before the sales proceeds are collected - this is
acceptable for these types of sales activities. Ultimately, by mid-year and year end, the
account should show a positive balance.
E. Sales tax should be paid to the vendor on all purchases made for resale items.
F. PE Uniforms – PE uniforms may be sold as part of the school bookstore or accounted for in
a separate 6xxx account. PE uniform sales require that sales tax be paid to the vendor. PE
uniform sales are considered a normal school activity and do not need an ASA unless a
contract is signed with the supplying vendor. However, a bid/quote is needed if the amount
purchased exceeds $3,000. See bid/quote rules on page 12a.
a. Profit - The PE uniform profit can be transferred periodically to a 3xxx athletic club
account to be spent in accord with an approved club budget. The profit is
determined via the inventory forms discussed above.
b. Receipts - advance (pre-sales) of PE uniforms are recommended and should be
documented individually via a student receipt so that the receipt copy may be used
to exchange for the uniforms when they arrive (as proof of purchase
documentation). Sales where the uniform is exchanged simultaneously for cash
may be documented daily in a lump sum on a student receipt. The inventory forms
will periodically provide an assessment of PE uniform profitability.
G. T-shirt sales – all t-shirt sales require that sales tax be paid to the vendor. See F-b above
for issuing student receipts for presales. T shirt sales may be handled as described below:
a. through the bookstore with the 20% profit margin limit

b. through club accounts as an accommodation to students – ie, no profit margin.
Club accounts should reflect T-shirt sales on their respective approved club
budgets, list the anticipated amount of collection of t-shirt funds from students as
anticipated income and the anticipated purchase amount of T-shirts as a proposed
expenditure
c. through club accounts as a fundraiser - Club accounts should reflect T-shirt sales
on their respective approved club budgets, list the anticipated amount of collection
of t-shirt funds from students as anticipated income and the anticipated purchase
amount of T-shirts as a proposal

School District of Hillsborough County, Florida Page _________ of __________
Bookstore Inventory
School: Date:
Sales Last Invoice Quantity Value of

Price Name of Price - (including on Items on
Description of Item of item Last Vendor sales tax, freight) Hand Hand
20% markup (1) (2) (1 * 2)
Sponsor Signature: Date: TOTAL THIS PAGE
Principal Signature: Date: TOTAL OF ALL PAGES
SB 22400 (Rev. 3/00)

Bookstore Financial Statement
Date From: School:
Date To: Sponsor:
A. Total Receipts of Bookstore (acct for all receipts. all money turned in?)
DO NOT include beginning balance of bookstore account.
DO include appropriate transfers IN/OUT.
B. Stock Value on Hand at BEGINNING of Period
C. Plus Stock Bought This Period (from below) +

ONLY include inventoried items.
Inventoried items sold below cost should be
approved by Principal.
D. Total Stock Available for Sale (B + C) =
E. Less Stock Value on Hand at END of Period < >
F. Cost of Goods Sold to Date (D minus E) < >
G. Profit or (Loss) (A minus F) on inventoried items $
H. Less Adjustments (DO NOT include in Line C)

To include items purchased thru the bookstore but given away < >
(ex last year's t-shirts) or non-inventoried purchases (ex ribbons
for the cash register or gifts to student assistants). These items
should be substantiated by memo approved by Principal or GAD.
I. Adjusted Profit or (Loss) (G minus H) for bookstore operations $
J. Adjusted average markup percentage:

(Divide Profit (I) by Cost (F) = %) %
Note: Profit should be from 0% - 20%.
Profits over 20% and losses should be
researched to determine the cause.
K. Detail of stock purchased: (also account for outstanding invoices)
Check # Amount Check # Amount Check # Amount
Sponsor Signature: Principal Signature:

SB 22500 (Rev. 3/00)
F. LOCKER RENTALS
A. Secondary students rent both hall and pe locks (boys and girls), and a separate account
should be maintained for each. If a student cannot pay for a lock, other arrangements (fee
waivers) are to be documented for that student and retained for audit.
B. Two plans are available for the collection of lock rental fees, as follows:
Plan A: Locker rental fees are $4, $2 of which will be refunded when the lock is
returned. The refunds should be handled as follows:
At school end: A check should be made payable to the Assistant Principal in
charge of locker collections. Students who return their lock should sign on a Monies
Collected Form to indicate receipt of the $2 refund. Leftover monies should be
returned to the Bookkeeper/Secretary for receipt back into the Lock account.
Monies refunded per the MCF plus the funds subsequently receipted should equal
the original check issued to the AP.
During the year: The AP in charge of locker collections should be issued an
incidental petty cash fund. The AP can refund students returning locks and
complete a petty cash voucher. The AP can then submit the vouchers to the
Bookkeeper for reimbursement of the petty cash fund.
Plan B: With written General Area Director approval, the school may charge a flat fee
of $2, with no refund when the lock is returned. If the lock is not returned, an additional
$2 will be charged to replace the lock.
C. Faculty members responsible for collecting lock fees must use either MCF, student
receipt books, or other rosters to document collections and retained for audit.
Collections must be remitted timely and in full to the bookkeeper.
D. The fee collected should be used to maintain lockers and locks. Monies in the Lock
accounts may be transferred to other accounts ONLY with written permission from the
General Area Director.
E. Sales tax should be paid on the $2 rental portion, excluding refunds. For more information
on tax, see page 26.
G. VENDING MACHINES NOT SERVICED BY THE VENDOR

Note: Full service vending commission may be receipted directly into the Faculty account.
A. Stock should be kept in a locked, secure place.
B. There should be limited access to the keys where the stock is stored except for people
responsible for the stock.
C. Someone other than the bookkeeper should collect the money and restock the machine.
D. The person collecting the money should count and turn the money in to the bookkeeper and
wait for a receipt.
E. The bookkeeper should prepare the Vending Machine Reconciliation Form (page 25a) in
January, May and August.
1) Enter the storeroom beginning balance (same as ending balance - previous reconciliation).
2) Add the number of items purchased since the last reconciliation (referenced by the invoice).
3) Subtract the number of items remaining in stock at the time the reconciliation is prepared.
4) Beginning stock plus purchases less ending stock equals cans sold. Cans sold multiplied by
machine sale price equals what should have been collected.
F. Any considerable differences between receipts and what should have been collected should
be resolved as soon as possible (recounting stock on hand, rechecking figures on the
reconciliation form, verifying inventory security). Should these differences recur, contact the
District Auditing Office at 707-7393.

VENDING MACHINE RECONCILIATION
School:
Date:
Machine Location:
A. Storeroom Beginning Balance

(Same as Storeroom Ending Balance
from previous form)
B. Purchases During Period

(Use attachment, listing check number +
& cans received)
C. Storeroom Ending Balance < >

(Must physically count)
D. Sales During Period =

(A plus B minus C)
E. Selling Price each can $
F. Value of Quantity Sold

("D" times "E")
G. Total Amount Receipted During Period

(Total receipts for period per ledger - < >
Specify receipts used on attachment)
H. <Over>/Under Receipted
("F" minus "G")
I. Percentage (H divided by F)
Completed By Date
Principal Date
Instructions: Complete each January, May (school end) and August (school begin) for
all self-service vending machines.
SB 90515 (Rev. 2/99)

H. SALES TAX
1. All schools use the DISTRICT sales tax exemption number (85-8012621971C-8) when
PURCHASING items exempt from sales tax.
2. Examples of purchases EXEMPT from sales tax:

a) Any purchase by the School (paid by school check made out to vendor) for school
use, including field trips, educational supplies/materials, student incentives
b) Yearbooks / Memory Books
c) Pickle sales, donuts, popcorn (any general grocery item that is non-taxable at store
d) Sales of Entertainment/Coupon books
e) School plays
f) Coupon book fundraisers
3. Examples of purchases REQUIRING payment of sales tax:

a) Items purchased for resale, including School Bookstore items, vending machine
items, candy for fundraisers
b) school pictures (self service only)
c) petty check reimbursements
d) items purchased from Faculty/Sunshine account
e) resale items purchased for Class or Club members (ex. T-shirts)
f) charges on Work Orders, including Food Service work orders (except bakery items)
g) Rental fees
♦ Rental of School Facilities
♦ lock rentals
♦ parking fees (NOT fines for booting)
♦ uniform rental fees
♦ string/band instrument rentals
♦ Adult textbooks
4. Reimbursements to school personnel – when school personnel use their personal funds to
purchase items, they should ALWAYS pay sales tax. You may then reimburse them the full
amount, including sales tax.
5. Receipts - all receipts issued must separately state any sales tax included. For
example, receipts for band instrument rentals or Adult textbook sales should indicate
fee and sales tax portion separately on note line. See the Principal’s Packet for student
supply fees (section L).
6. When purchasing taxable items, whenever possible, pay sales tax directly to the
vendor instead of collecting/remitting the sales tax yourself. For example, candy or
PE uniforms for resale, or bookstore items.
7. Sales Tax Payment Calculation – save your calculations as backup for your check!!
a. transfers - Run account ledgers for the accounts that you need to transfer sales
tax from, like band, lockers, parking, calculator rentals, etc . Calculate tax based on
the example below. Keep these ledger pages and notes as backup for your check.
Example:
Locker rental collections $1,000.00
Less refunds issued 200.00
Taxable collections $ 800.00
Divide by 1.07 747.67
Difference $ 52.33
b. split-post - Next, add the amount that has been split-posted directly into the sales
tax account. Common split-posted items include facility rental fees, adult textbook
sales and work order payments. When you split-post these items, it would be
helpful to post the account source on the explanation line.
8. Sales Tax Remittance –

For schools that remit sales tax, one 8400 Sales Tax account is recommended. You
may then either split-post or transfer any applicable sales tax into this account.

Sales tax collected by your school should be forward via school internal accounts check
th
to the District Budget Office by the 12 day of the following month. The check skirt will
provide the Budget Office with the information needed. No additional information should
be sent.
The District will file one electronic return and payment for all sites on a monthly basis.
I. CLASS AND CLUB ACCOUNTS- 3xxx

A. A separate account should be set up for each Class or Club. The sponsor should receive a
copy of the account ledger report each month.
B. All class/club activities must be approved by the Principal. The Principal, sponsor, and the
class/club officer should approve all expenditures. Expenditures from class/club accounts
should benefit the students that participated in the generation of the revenue. See the
Principal’s Packet for current student supply fees like band rentals, lockers etc. (section L).
C. No Class or Club account should be overdrawn at the end of the school year.
D. Any funds remaining in a club which has become inactive should be closed out to the
General Miscellaneous account, or appropriate corresponding account. For graduating
classes, traditionally the funds revert to the upcoming class. However, with sponsor
permission, remaining funds can be transferred to the General Miscellaneous.
E. In addition to the two school-wide fundraisers allowed,

a) each student class/club may have one fundraiser per school year.
b) Vocational, ESE and Enterprise Classes may have an unlimited number of
fundraisers (each with Principal approval and District approval via ASA form
SB22800).
F. The Sponsor of each class or club is responsible for adequate financial records, including:
Form Handbook
Organization Budget Form SB 22300 23a-b
Check Requisitions (approved) 12c
Agreement for School Activity SB 22800 28b-c
Activity Accounting Reports 28d-g
G. Other records include:

a) written Student Receipts (or Monies Collected Forms) for revenue from dues,
fundraisers, assessments, and donations
b) maintaining and returning the Student Receipt books issued to their class or club
J. FACULTY/SUNSHINE ACCOUNT- 4xxx

A. The faculty/sunshine account(s) should consist of a committee of two or more members of
the faculty and they should appoint a Chairperson. The Chairperson should receive a copy
of the account ledger report(s) each month.
B. The Chairperson for the account should approve all expenditures by signing the check
requisition as sponsor. Expenditures from this account should benefit the faculty that
participated in the generation of the revenue.
C. Revenue – Examples of revenue to post to this account(s) include the following:

1. dues assessed members (if any)
2. commission checks from vending machines located in the teacher’s lounge
K. BAND/MUSIC RENTALS - 2xxx

A. Band rentals for instruments, uniforms, etc are taxable, and the sales tax must be separately
stated on the student receipts used to record collections.
B. We recommend that the rental fees and sales tax be split posted upon official receipting.
See H.5 on page 26 for monthly sales tax remittance rules.
C. Sites maintain rental fees to be spent from internal accounts for repairs.

XI. ACTIVITIES
A. FUNDRAISING ACTIVITIES
1. Planning
a. Approval - All fundraising activities should have the prior approval of its sponsor and
the Principal (Board Procedure 7.21).
b. Presales – BEST practice to ensure profit! Customers pre-order & pre-PAY $ before
product shipment. Use receipts.
c. Receipts – for presales and pre-numbered tickets to account for admission fees.
d. Ordering – if not a presale, carefully determine how much to order to avoid leftovers!
Arrange in writing for a FULL refund for unsold goods. Use prior sales as gauges.
e. Inventory Control – count all shipments, store in a secure area, consider food needs
(no heat for chocolate!)
f. Student debt - distribute small amounts to each student at one time, to be replenished
upon return of proceeds. Determine which students should participate in future
fundraisers. A debt list should be maintained until all outstanding debts are cleared.
g. Planned expenses – consider the impact of giveaways on pricing – incentives to top
sellers and needy children, etc
2. Limit per school year

a. School-wide - Each school may have only 2 school-wide fundraisers a year, including
pictures. SIT Team fundraisers do count towards the 2 school-wide fundraiser
limit, unless a SIT waiver is obtained. Fundraisers sponsored by the Education
Foundation (ie, sale of USF Bull tickets) are not counted towards the 2 school-wide
fundraiser limit, although other fundraiser rules apply to Foundation fundraisers.
b. Charitable Drive - Each school may also have 1 charitable drive (ie, collections for
Red Cross). Charitable drives should not exceed two weeks or ten days.
c. Clubs - each school club may have one fundraiser, and one charitable drive.
d. Exceptions to limits – Career and Technical Student Organizations (CTSO’s),
elementary enterprise economic classes, PEP classes, and curricular activities for
exceptional classes are unlimited. Plays that charge admission are unlimited, as
plays are curricular in nature. Adult-only activities and Adult sites (sites where the
students are not K-12) are also unlimited.
e. More exceptions - Bookfairs, bookstores, school newspapers, yearbook or memory
book sales, recycling projects, student handbooks, pe uniforms and student
identification cards are deemed normal school activities that are curricular in nature
and are not considered fundraisers. Therefore, they do not count towards the
fundraiser limits or require an ASA. A bid process awards school pictures, so no ASA
is needed. However, pictures do count as a school-wide fundraiser. If the PTA
donates money to the school, no ASA is needed. However, if a PTA activity is
accounted for in the school’s internal accounts, then an ASA form is needed.
3. Prohibitions: Raffle sales to minors, door-to-door sales, and charging admission during
school hours are prohibited. Magazine sales are restricted to middle schools only. No
food or drink sold in competition with the Food Service program until one hour after the
last lunch period at secondary schools, and until the end of the day at elementary sites.
Follow conflict of interest rules (ie, employees of the School District or their
immediate families may not also be the vendor unless Board approved – Board
Procedure 7.14).
4. Form 1 of 2: Agreement for School Activity Form (ASA) applies to:

a) any fundraising activity of the school (for example, candy sales, magazine
drives, school dances or plays if admission charged), with exceptions noted in item
2 e above (bookfairs, bookstores, etc).
b) any contract with an individual or organization for non-curricular services (for
example, vending machines, DJ or lighting technician for a school dance/play)
c) any function exposing the Board to extraordinary liability
d) PTA or Booster fundraising activity should be reported on the Use of School Facility
Rental Form. A blanket form listing all activities may be filed each school year.

e) Miscellaneous ASA form information:
a. ASA’s should be submitted to the Business Office to be approved by the
School Board before the activity. Allow 2-3 weeks for processing.
b. Changes to ASA’s that have been submitted to the Business Office can be
requested through email. Please email/submit your request to Gretchen
Saunders (Assistant Superintendent for Business).
c. Forms that indicate activities that are deemed unusual or require a waiver
will be forwarded to the appropriate Area Director for approval.
d. Generally, one ASA form is needed for each fundraiser or contract.

However, one ASA form may be used to cover related events, for example:
• 3 clubs at one school all selling the same product, from the same
vendor, for the same time period.
• Monthly plays that also include sales of food.
• Blanket for yearly activities of an exceptional student class.
5. Form 2: Activity Accounting Report (AAR p. 28d-g) – To report fundraiser results to the
Principal, completed by the sponsor immediately AFTER fundraiser. Use a Property
Loss & Damage Report Form (PDR100) to report any items and/or funds lost or stolen.
Property Loss & Damage Report forms (PDR100) is available via Ideas Email under
District Forms.
6. Sales tax is required on most fundraising merchandise. Best bet: pay tax to the vendor,
or you will be required to remit the tax to the Budget Office monthly.
7. Each school-wide fundraiser should be accounted for in a separate account set up for
that purpose. Only receipts and expenditures of the fundraising activity should be
recorded in this account.
8. Note that Technical Service Agreements apply to services involving

curricular/instructional activity paid to an individual. For example, a professional
speaker presenting to an assembly of students would require a Technical Services
Agreement, NOT an Agreement for School Activity. See Section B on page 29 for more
clarification.

Guidelines for the Agreement for School Activity - Form SB 22800 (Lawson#1000282)
Business Division
Contact: Budget Office 272-4314
The following guidelines are provided for use in completing the Agreement for School Activity:
Please use only the most current revision of Form SB 22800.
Items 1 and 2 – Date and School

Indicate the date the form was completed, and your school name.
Item 3 - Purpose section

An ASA form should be completed to inform the School Board of the school’s planned fundraising
activities and contracts. Such activities should be recorded in the school’s internal accounts. Please
check the box or boxes on the ASA form that most closely fit the intended purpose. Note that activities
conducted by the PTA or Booster organizations should only be reported on a Use of Facility Form.
Professional activities paid to individuals, such as lecturers, doctors, architects, etc, should only be
requested on a Technical Services Agreement.
Item 4 - Description of function

Be specific in your description, indicating what and where. For example, “Walk-a-thon on school
grounds with a collection of pledges from parents/community”.
Items 5 and 6 - Dates

Enter the anticipated beginning and ending dates. For fundraisers, enter the dates of the sales activity
only - do not include dates for pre-planning, distribution, or post-fundraiser activity.
a. Please use complete dates, such as January 20, 2008.
b. Fundraisers generally have a limit of three weeks or 15 specific dates (such as “3/20, 3/28
and 4/5”). Longer fundraisers require General Area Director written approval (please
attach).
c. School-level charitable drives (such as collections for Red Cross) may only last two
weeks.
d. “PEP” Student Enterprises are part of the curriculum and does not require GAD approval
for extended sale.
Item 7 – Vendor name

If a vendor is involved, indicate the vendor’s name. Otherwise, indicate that no vendor was used.
Item 8 – Class, Club or Account name

Indicate which school organization is conducting the fundraiser. Include the internal account number.
Item 9 – Copies of contracts

Attach a copy of any contract that the vendor required the school to sign.
Vendor Signature
The vendor should sign the ASA form. Some activities requiring an ASA form do not involve a vendor.
If no vendor is involved, no vendor signature is required. Some activities involve a vendor, but a
vendor signature is NOT required, as follows:
a. If you include a copy of a contract, which has the vendor signature, then the vendor does
NOT need to also sign the ASA form.
b. If the school conducts a charitable drive (such as Red Cross), a vendor signature for the
charity (Red Cross) is not needed.
c. A vendor signature is not required when the school incurs no obligation to buy. For example,
if students sell food or crafts made items purchased from stores such as Sam’s Club, Krispy
Kreme, Publix, etc., that ASA does not require vendor signatures from Sam’s Club, etc., as
the school has no obligation to buy from those vendors.
d. When dealing with out-of-state catalog companies, it may be impossible to obtain vendor
signatures.
e. Student Technicians - schools use various student technicians throughout the year for the
audiovisual and lighting service for school programs. At the time of the ASA, the specific
student names may not be known. Therefore, the ASA may be submitted without the student
(vendor) signatures.
Principal Signature
The school Principal must approve all ASA’s.
AGREEMENT FOR SCHOOL ACTIVITY
1. Date:
2. School:
3. Purpose:
( ) Fundraising activity (candy sale, car wash, etc.)
( ) Admission charges (e.g. plays, school dances).
( ) Collection for charitable drive (e.g. Jump Rope for Heart)
( ) Contracts for goods (e.g. vending machine contracts for snacks).
( ) Payment of services for non-curricular activity (e.g. Authors,DJ's,clowns,lighting techs,puppeteers,speakers).
Note: 1099 forms must be completed for payments to individuals for non-curricular activities.
Payments to individuals for curricular activities require an Agreement for Technical Services Form
SB00534 (e.g. professional speaker for a student assembly)
( ) Other: (e.g. Dunk tank rentals, bouncing houses and other carnival type items)
Describe:
4. Description of function:
(what and where)
5. Anticipated beginning date:
6. Anticipated ending date:

(3 week or 15 specified day maximum
for fundraisers)
7. Vendor name(s), if applicable:
8. Class, Club or Account Name:

(include internal account number if possible)
9. Attach a copy of any contract(s) the vendor required you to sign.
APPROVED: APPROVED:
SCHOOL LEVEL THE SCHOOL DISTRICT OF
HILLSBOROUGH COUNTY, FLORIDA
Vendor (if applicable)
Class/club sponsor (if applicable) Chairperson
Principal Approval Date
SB 22800 Distribution: WHITE: Business Office PINK: Sponsor

(Rev. 4/05) YELLOW: School-Approved GOLDENROD: School-Unapproved
LAWSON #1000282

ACTIVITY ACCOUNTING REPORT for sales - type fundraisers
School:
Class/Club: Date:
Type of Merchandise: Sales tax paid to vendor?
A. Overall Profit / Loss:

1. Total collections (per account ledger)
2. Less Total Cost (per invoice)
3. Overall Profit/Loss
B. Receipts Over/Short:
4. Number of Individual Items Purchased
5. Less Number of Items Returned for Credit < >
6. Total Number of Items Available for Sale =
7. Selling Price Per Item X
8. What Should have been Collected =

(Multiply line 6 by line 7)
9 Less collections (per account ledger) < >
10. Equals Short / (Over)
C. Jusify Short / (Over) :
11. Incentives Given Away (Items x Selling Price)
12. Stolen/Lost (Total Amount shown on PDR100)
13. Amount on Debt List (Total Amount)
14. Remaining on Hand (Items x Selling Price)
15. Other (Including Unaccountable Items)
16. TOTAL (Should equal line 10)
Sponsor Signature Principal Signature

SB 22600 (Rev. 2/99)

ACTIVITY ACCOUNTING REPORT for sales - type
fundraisers
School: Sample
School District of Hillsborough County,
Elementary
Florida
Class/Club: Student Date: Sept 97
Council
Type of Candy sale Sales tax paid to yes
Merchandise: vendor?
A. Overall Profit /
1. Total collections (per account
Loss: $850.00
ledger)
2. Less Total Cost (per $532.50
invoice)
3. Overall $317.50
Profit/Loss
B. Receipts
4. Number of Individual Items
Over/Short: 1,000
Purchased
5. Less Number of Items Returned for < - >
Credit
6. Total Number of Items Available for = 1,000
Sale
7. Selling Price Per X $1.00
Item
8. What Should have been =
(Multiply line 6 by line 7 )
Collected $1,000.00
9 Less collections (per account < $850.00 >

ledger)
10. Equals Short / < $150.00 >
(Over)
C. Jusify Short / (Over)

:
11. Incentives Given Away (Items x Selling $50.00
Price)
12. Stolen/Lost (Total Amount shown on $25.00
PDR100)
13. Amount on Debt List (Total $50.00
Amount)
14. Remaining on Hand (Items x Selling $25.00
Price)
15. Other (Including Unaccountable
Items)
16. TOTAL (Should equal line $150.00
10)
Sponsor Principal
School Bookkeeping Handbook (revised 03/08) Page 28e

ACTIVITY ACCOUNTING REPORT for ticket - type fundraisers
School:
Class/Club:
Type of Program:
Date:
Tickets Issued
1. Ending Ticket Number
2. Less Beginning Ticket Number < >
3. Sub-Total
4. Add 1 to line 3 +1
5. EQUALS TOTAL TICKETS ISSUED
Reconcile Tickets Sold

6. Total Money Collected (per ledger)
7. Divided By Selling Price Per Ticket
8. Equals Total Tickets Sold
9. Plus Total Tickets Returned
10. EQUALS TOTAL TICKETS ACCOUNTED
(Should equal line 5)
Profit/Loss
11. Total Money Collected (per ledger)
12. Itemized expense description: Amount:
13. Total expenses (sum of line 12) < >
14. Profit/Loss (line 11 less line 13)
Sponsor Signature Principal Signature

Form SB 22600b
School Bookkeeping Handbook (revised 03/08) Page 28f
ACTIVITY ACCOUNTING REPORT for other type fundraisers
School:
Class/Club:
Type of Project:
Date:
1. Total collections (per account ledger)
2. Itemized expenditure description: Amount:
3. Total expenditures (sum of line 2, agrees to invoices)
4. Overall Profit/Loss (line 1 less line 3)
Sponsor Signature
Principal Signature
School Bookkeeping Handbook (revised 03/08) Page 28g
School:
Complete the applicable for all 3xxx Classes and Clubs:

Agree- Activity
Acct no. Club Name Budget? ment? Report? Vendor Dates Activity
3010 Anchor Club Y Y Y World's Finest 10/21-10/31/98 Candy Fundraiser
School Bookkeeping Handbook (revised 03/08) Page 28h

B. AGREEMENT FOR TECHNICAL SERVICES PROCEDURES
Contact: Finance Department 272-4231
1099 Vendors
1. Technical Service Agreements (SB00534) are required for the curricular or technical
services of an individual (a 1099 Vendor).
Companies providing curricular or technical services shall be hired using a Requisition

if the source of funds is School/District Budget.
Companies providing curricular or technical services shall be hired using an
Agreement for School Activity (SB22800) if the source of funds is Internal Accounts.
2. Examples are professional speakers, curriculum development services & technical

services.
3. Charge Agreement to the site receiving the service, object 310.
4. Submit Agreement for approval to the appropriate Area Director (schools) or

Assistant Superintendent (district sites).
5. Submit Agreement to the Finance Department for Board approval before the service
is received.
6. You may submit a check from Internal Accounts to Finance with the Agreement.
7. Upon Board approval, a Purchase Order will be generated to the Vendor with the
terms indicated on the Agreement.
8. Enter the amount to be paid in the quantity field of the on-line Receiver after each
service interval is complete. This may be done weekly, bi-weekly, monthly, etc.
School Board Employees

1. Technical Service Agreements (SB00534) are required for the curricular or technical
services of a School Board Employee.
2. Examples are professional speakers, curriculum development services & technical

services.
3. Charge Agreement to the site receiving the service, object 125.
4. The total cost must include fringe benefits (rate subject to change throughout year).
5. Submit Agreement for approval to the appropriate Area Director (schools) or

Assistant Superintendent (district sites).
6. Submit Agreement to the Finance Department for Board approval before the service
is received.
7. Enter the amount to be paid using the Request for Payment for Technical Services
Rendered (SB 00535) after each service interval is complete. This may be done
weekly, bi-weekly, monthly, etc.
8. Submit SB00535 to the Payroll Department.

C. EMPLOYEE TRAVEL
1. An approved Lawson Travel Authorization Form is ALWAYS required for travel outside
Hillsborough and the contiguous counties (Pinellas, Pasco, Polk and Manatee) in order
to obtain permission for travel, regardless of whether reimbursement is requested
(except for approved field trips with no reimbursement requested).
Processing a Lawson Travel Authorization Form (SB 77 Travel Request) is

accomplished on-line. See Lawson handbook for specific instructions.
2. Any travel expenses REIMBURSED to an employee requires an approved Lawson

Travel Authorization Form:
• If the travel expenses are for in-county parking, mileage (.37 cents per mile),
and tolls ONLY, an In County (Vicinity) Travel Form may be used.
• Any other in-county travel expenses, such as registration, must be reimbursed

using an approved Lawson Travel Authorization Form, as this is the only form
with a place to report registration, etc.
• Any travel expenses incurred outside Hillsborough or the contiguous counties

must be reimbursed using an approved Lawson Travel Authorization Form.
3. Certain travel expenses (for example, registration, hotel and airfare) may be paid directly
to the vendor via a school check or District requisition. In such cases, these expenses
would not be reimbursed to the employee.
4. Prohibitions:
Travel expenses should NOT be reimbursed through petty check.
Overnight travel in-county and within the contiguous counties must have Area
Director approval.
5. Checks written for travel reimbursement should be supported by

A copy of an approved Lawson Travel Authorization Form
original, itemized receipts for all costs except mileage (and meals, see below)
any conference brochure or any proof of attendance
6. ACTUAL meal costs are NOT reimbursed. Out of county meals are reimbursed at a
MAXIMUM of $30 per full day ($6 for breakfast, $9 for lunch, and $15 for dinner). Meal
reimbursement guidelines are shown on the Lawson Travel Authorization Form.
7. The use of a 6830 account for all internal account travel expenses is recommended. A
guideline has been established to limit travel from internal accounts
General/Miscellaneous Budget to: Elementary/Middle Schools = 25%; Senior
High/Other Centers = 30%
8. TRAVEL EXAMPLES
Note: Hillsborough's contiguous counties = Pinellas/Pasco/Polk/Manatee.
Example A: Mrs. Apple goes to a workshop in Orlando. Because the travel is outside both
Hillsborough and the contiguous counties, an approved Lawson Travel Authorization Form is
required (even if no expenses are incurred).
Example B: Mrs. Apple goes to a free workshop at USF, but incurs mileage expenses for
which she requests reimbursement. A Vicinity (In County) Travel Form is required to
reimburse Mrs. Apple for the mileage expense.
Example C: Mrs. Apple goes to a workshop at USF, pays the registration herself, and
requests reimbursement. An approved Lawson Travel Authorization Form is required to
reimburse Mrs. Apple for both the registration and mileage (a Travel Authorization Form is
needed because there would be no place to report registration on an in-county travel form).

D. YEARBOOK / MEMORY BOOK ACTIVITY
1. Yearbook/Memory book sales are considered normal school services, and should not be
operated by the PTA without Area Director approval. As normal school services,
yearbook/memory book sales do not count towards the 2 school-wide fundraiser limit.
2. Bids: Please refer to Business News > Procurement for proper procedures regarding
approved vendors and bids.
3. Tax exempt: Sales of yearbooks/memory books are exempt from sales tax. Schools should
not charge sales tax or pay sales tax to vendors.
4. Presales: Begin soliciting orders and collecting money for book sales at the beginning of the
school year.
A separate ledger account should be used to record all transactions.
Use student receipt books to document collections, and remit funds timely. Student
receipts should indicate the student's name, date, price and number of books
purchased.
Separate student receipt books should be used for ads or sponsor contributions.
5. Planning: The quantity of yearbooks ordered and price charged should reflect last year's
sales experience. Careful planning will prevent excessive unsold books on hand. Plan the
number of complimentary books to be given away.
6. Control: Books should be counted as soon as the shipment arrives, and exceptions noted
on the delivery ticket, which should be signed and dated. Store books in a secured place.
7. Distribution: Students should be required to present their copy of the student receipt and
furnish identification to claim a book. Schools should maintain a computerized alphabetic
listing of prepaid sales. A hard copy of the alpha list should be run and students should sign
this when books are picked up.
E. RENTAL OF SCHOOL FACILITIES

(Note: These procedures are NOT necessary when one Hillsborough County school
utilizes another Hillsborough County school site.)
1. PROCEDURES - Complete all information on the following forms (pages 31c-d) and forward
to your Area Director:
• Request for Use of School Facilities (SB39901)
• Facility Usage and Rental Agreement (SB39911)
• Certificate of Insurance naming the School Board as the additional insured.
2. Forms should be submitted for approval at least THREE weeks prior to the start of the
activity. No agreement is valid until properly approved.
3. School-connected organizations such as PTA's, Band Parents and Athletic Boosters

may file one set of forms to obtain a one year "blanket" approval for several activities.
4. A deposit should be collected prior to scheduled use of the facilities in the amount of
the estimated total charges for the use of the facilities. Sales tax is due on rental fee
unless a copy of the renter’s sales tax exemption certificate is provided (keep this on
file).
5. Post personnel overtime and utilities portion of receipts to an 8070 School Board
Trust account. Post sales tax to your 8400 Sales Tax account. Post remaining
receipts to your 6010 School Facilities account. Funds in the 6010 Facilities account
should be used to purchase supplies and equipment to improve any part of the
school facilities, in accordance with School Board policy H-13.
6. Remit sales tax, personnel overtime and utilities to the Budget Office as part of your monthly
remittances of 8xxx accounts.
7. REMEMBER: School Board personnel may not be paid directly from the monies collected-
they should be paid through the Payroll Department. Please see Financial Handbook,
chapter 3, page 39 for more details.

GUIDELINES FOR THE REQUEST FOR USE OF FACILITY AGREEMENTS
Division of Business December 2, 2003
Contact: Budget Office, 272-4314 page 1 of 3
1. Purpose - Since 1975, the School Board has required that when School District facilities are utilized by
non-District organizations (i.e., PTA, Boosters, Little League teams, Youth Football teams, Boys & Girls
Clubs, churches, businesses, etc.), informational forms must be filed with the School Board. For
liability purposes, a Certificate of Insurance is required as well.
2. Forms – Complete and sign the appropriate forms and forward to your General Area Director:
a. Request for Use of Facility Agreement SB 39901 (revised 3/99)
b. Facilities Usage and Rental Fee Agreement Form SB 39911 (revised 9/01)
If fees are charged, a deposit of the estimated fee should be collected before the rental.
If rental fees are waived, write, “waived” across rental section.
Questions concerning rental fees (waivers, employee pay, etc.) should be directed to your
Area Director.
c. A Certificate of Insurance obtained from an insurance company indicating:

Minimum requirements of General Liability insurance in the amount of $50,000 property
damage per occurrence and $300,000 bodily injury liability per occurrence.
The Hillsborough County School Board name is required to be listed in the certificate
holder box.
The Description of Operations section must indicate that “The Certificate Holder” OR
“The Hillsborough County School Board” is an Additional Insured.
Dates of insurance are generally not the same as our fiscal year. An organization that uses
your site annually but whose insurance dates are for example 2/1/99-2/1/00 must submit
the forms in item 2 and present a certificate of insurance twice during the year (i.e., 1st
7/1/99-2/1/00, 2nd 2/1/00-6/30/00). The only exceptions to this are your school PTA and
Booster Organizations. (See item #5)
Umbrella and Homeowner insurance are not accepted.
Departments under the jurisdiction of Federal, State, County, and City Government are
covered by the respective government’s insurance; therefore, proof of insurance is NOT
required. The responsible governmental agency they are affiliated with must be clearly
listed on the Use of Facility Agreement (i.e. Hillsborough County (Engineering Dept.), City
of Tampa (Recreation Dept.), Hillsborough Community College (Music Dept.). Note:
Youth and Adult Athletic Leagues must provide proof of insurance even though
they are affiliated with Parks and Recreation.
Questions regarding the Certificate of Insurance should be directed to Risk Management
at 272-4608.
3. Organization name - The name that appears in the insured section of the Certificate of Insurance
must be in agreement with the name on the Request for Use of Facility Agreement.
The company and/or group actually using the facility must also enter their appropriate signature on the
forms. Organizations working with an organization of a different name must be clearly identified.
Example A: the West Coast Regional Water Supply Authority requests the use of a facility to conduct a meeting with
Brown’s Communications. The West Coast Regional Water Supply Authority is the organization that
is using the facility. Therefore, the name entered on the agreement should be “West Coast Regional
Water Supply Authority (Brown’s Communications)”.
Example B: Amway Distributors requests to use a facility for Pro-Net Pratt. Pro-Net Pratt is a company under Amway
Distributors. Therefore, the name “Amway Distributors (Pro-Net Pratt)” should be entered on the
form.
4. Blanket Forms – Each school year, an organization may submit one set of forms (item 2) to cover
multiple events at one school site.
Example A: Little School PTA plans to have multiple events at Little School. The purpose sections may be completed
with “to cover 2 fall fundraisers, a spring walk-a-thon, and monthly parent meetings”.

5. When filling out use of facility forms for your PTA or Booster Organization the dates of use should be the
same date that appears on their certificate of insurance.
A. Boy Scouts of America - 3/1/02 – 3/1/03 Record dates of use on school calendar. Notify GAD by memo
B. Girl Scouts of America - 1/1/02 – 1/1/03 of use by scout troop. Exception: if a scout unit wants to use
you’re facilities for something other than a regular meeting.
C. PTA, PTSA, PTO - *use beginning and ending dates of insurance coverage
D. Booster Organizations - *use beginning and ending dates of insurance coverage
6. District schools/departments – For a District school or department to use another District school, a form
is required only if rental fees are incurred. For visiting District sites, rental fees may be waived without
Area Director approval. However, the visiting school is responsible for the payment of any expenses
caused by the facility rental (custodial overtime, etc). If fees are incurred, the only form required is a
Facility Usage and Rental Fee Agreement Form, which need only be approved by the host school
Principal.
7. Timeliness - Paperwork is not valid until approved by the School Board. Therefore, it must be submitted
to your Area Director at least 15 days prior to the planned use of the facility. Paperwork not submitted
timely or not meeting the above requirements would be returned. Written approval of the respective
General Area Director is required to request retroactive approval, including the reason it was not
submitted in time to be approved before the use of facility took place.
8. Rates - Note that the custodian fees listed in the “Supervisor fees” section are not actual pay rates.
This fee is an average and may be charged regardless of the employee’s actual pay rate. The school
should remit the fee collected when completing the appropriate payroll forms. However, the District will
then pay the employee an amount based upon their ACTUAL pay rate. The District will absorb any
difference between the employee’s actual payment and the rental fee collected.
9. Forms returned – Two copies of approved forms will be returned to the school - one copy for the
school’s files and one copy for the requesting party.
10. Examples/exceptions:
School level PTA’s and Booster Clubs - are required to submit all the forms indicated in item 2
each year. The only exception is provided for those groups that do not use the school campus for
any reason. If the group chooses not to conduct any fundraisers or any activities on campus, they
are not required to submit paperwork.
Hillsborough County PTA/PTSA Council - has blanket approval to use our schools. No further
action is needed. Note that this coverage is only for the Hillsborough County Council, not the
individual school PTA’s. Individual school level PTA’s are required to submit all forms in item 2
each year.
City of Tampa Elections Division - has blanket approval to use our schools as election poll sites.
No further action is needed. However, the School Board does NOT have an approved agreement
with the City of Tampa Elections Division to use our schools for training people to conduct polling.
Therefore, all forms in item 2 must be completed for the training function.
Scouts – the Gulf Ridge Boy Scout Council and the Suncoast Girl Scout Council both have a
blanket Certificate of Insurance on file. Further, all rental fees are waived. Therefore, these
organizations need only to contact the administrator for permission. School is responsible
for keeping track of the troop and/or pack number, leader’s name and phone number where
they can be reached and notifying their GAD by memo.
Fee waivers – other entities may be granted fee waivers (contact your Area Director), but the
forms described in item 2 above are still required.
Specific agencies with Cooperative Agreements – The agencies listed below are not required to
submit a certificate of insurance nor do they comply with the Hold Harmless section of the Request for
Use of Facility Agreement. Therefore, while they must complete the top portion of the revised
Request for Use of Facility Agreement form, the Hold Harmless section may be lined through except
as noted below. Please enter “COOP Agreement” in the comment section of the new form. The
current COOP Agreements on file are as follows:
• Federal and State Agencies, including the Department of Transportation
• University of South Florida

Specific agencies with Cooperative Agreements Continued

• City of Tampa, for public meetings* and Parks & Recreation
• Hillsborough County Government, for public meetings* and Parks & Recreation
*Please keep the dates of use posted to the school calendar. The Community Relations department
will send or fax you a letter of confirmation. Have the principal sign the letter, make two copies,
keep one for your files, send one to your Area Director and return original to the City of Tampa or
Hillsborough County Government office from which the request came.
11. If a school wishes to use non-District property for an event, please contact the Business Office at 272-
4270 for further information.
12. The revised Request for Use of Facilities Agreement SB 39901 is available at the Central Warehouse
(Lawson #1000331).
Changes and revisions are noted in bold italic.
School Bookkeeping Handbook (revised 03/08) Page 31b1

REQUEST FOR USE OF FACILITY AGREEMENT
Request is made for use of the

following school site:
Purpose:
Athletic or Non-Athletic:
Date beginning:
Date ending:
Organization Name:
Address:
Person Responsible:
Phone Number:
Request Date:
Comments/Conditions:
The fee arrangement is per the attached Facilities Usage and Rental Fee Agreement SB 39911 (Revised 2/99)
HOLD HARMLESS REQUIREMENT:

The ORGANIZATION hereby agrees that the SCHOOL BOARD, its agents and employees, will in no way be liable for
any injury that may occur to any person while engaged in, connected with, or in attendance at the above function.
ORGANIZATION agrees to indemnify and hold harmless the SCHOOL BOARD, its agents and employees against any
and all liabilities for personal injury, including injury resulting in death or damage to property or both, resulting directly
or indirectly from the use by ORGANIZATION of SCHOOL BOARD property, and caused by the ORGANIZATION, its
agents, employees or invitees and agrees to reimburse SCHOOL BOARD in defending any such claims that may
result therefrom.
ORGANIZATION agrees that it will furnish to the SCHOOL BOARD, along with this Agreement, a CERTIFICATE OF
INSURANCE showing proof of General Liability Insurance in the amount of Fifty Thousand ($50,000.00) Dollars property
damage per occurrence and Three Hundred Thousand ($300,000.00) Dollars bodily injury liability per occurrence.
"ADDITIONAL INSURED, School Board of Hillsborough County" must appear on the Certificate of Insurance furnished
with this Agreement. The Hillsborough County School Board name is also required to be listed in the certificate holder box.
The user agrees to pay charges in accordance with the attached fee schedule and abide by policies concerning use of
school facilities listed in Guidebook of Policies and Procedures and School Activity Fund Handbook and to reimburse
the School Board of Hillsborough County for any property damage sustained.
SIGNATURE DATE APPROVED
ORGANIZATION
SCHOOL LEVEL APPROVAL
*************************************** ***********************************************************
*********************************************
****************************************
AREA DIRECTOR APPROVAL
SCHOOL BOARD APPROVAL
WITNESSED BY _______________________________________
*************************************** ***********************************************************
*********************************************
****************************************
1) School will complete form, retain goldenrod copy submit remaining copies to General Area Director. 2) Upon approval, Area Director will retain
blue copy and submit remaining three copies to the Business Office. 3) School Board approved copies will be distributed by the Business Office.
White - Business Office Yellow - Organization Approved Pink - School Approved

SB 39901 (Revised 3/99) Blue - General Area Director Copy Goldenrod - School Copy

FACILITIES USAGE AND RENTAL FEE AGREEMENT
School Name: Organization Name:

Address: Address:
Telephone: Telephone:
Contact Person: Contact Person:
Position: Position:
Date Requested:
Time Requested:
Special Equipment Required:
Approval Signature: Approval Signature:

The School Board has approved the following rental and use fees. These fees are in effect unless waived or changed
with Area Director and School Board approval.
Facility Area Fee/Day Tax Total/Day # Whole Days ESTIMATED ACTUAL
Auditorium, Gymnasium $373.83 $ 26.17 $ 400.00 $ $
Fields (Baseball, Football, Track) $373.83 $ 26.17 $ 400.00
Classroom Facilities (per clsrm.) $ 51.40 $ 3.60 $ 55.00
Multi-Purpose Rooms $126.17 $ 8.83 $ 135.00
Cafeteria & Commons $350.47 $ 24.53 $ 375.00
Theatre $600.00 $ 42.00 $ 642.00
(based on activity)
Indoor/Outdoor Courts and Fields
Preparation & Set Up $ 93.46 $ 6.54 $ 100.00
Preparation & Marking Fields $186.92 $ 13.08 $ 200.00
Clean-up Indoor $ 51.40 $ 3.60 $ 55.00
Clean-up Outdoor $ 93.46 $ 6.54 $ 100.00
Custodial Supplies $50 minimum + tax
Electrical - 4 hour minimum: Fee/Hr #Hours
Gymnasium w/o air conditioning $ 18.00
Gymnasium with air conditioning $ 24.00
Classroom Facilities 0-40 $ 4.00
Multi-Purpose Rooms 41-200 $ 8.00
Cafeteria & Commons (high school) $ 20.00
Cafeteria & Commons (elem/middle) $ 10.00
Football/Track/Baseball $ 8.00
Softball $ 3.00
Auditorium or Theatre $ 22.00
Personnel Fees - 4 hr minimum(includes fringes): Fee/Hr #Hours

Supervisor $ 36.00
Custodian $ 17.00
Air Conditioning Tradeshelper $ 19.00
Auditorium/Gym Electronic Tech. - Staff $ 12.00
Student $ 5.00
District Security $ 17.00
Other Fees Fee/Hr #Hours

Security (current police/sheriff rate)
Equipment Storage - maximum $50 per day
Total Rental Cost

SB 39911 (Rev. 06//06) Less Deposit (receipt # _____________ )
Balance Due (receipt # _____________ )

F. ATHLETIC ACTIVITY ACCOUNTS
1. All Athletic events are assigned a sequential event # (events 1,2,3, etc) by the Athletic
Business Manager (ABM). All events are posted SEPARATELY with this event #.
2. For posting purposes, there are three main athletic accounts:

Gate receipts – event # on the note line
Athletic petty check – event # on the SUBACCOUNT line
Tournaments/jamborees – event # on the SUBACCOUNT line
3. Gate receipt account (8240) – post gate receipts from all regularly scheduled events.
Some ABM’s deposit the gate receipts directly with the bank. If this is the case, the
ABM should provide the bookkeeper with copies of the game and ticket reports, as
well as the respective deposit slip. The bookkeeper should then record the
information from the deposit slip as a (992) Checking Receipt directly into the gate
receipt account. Each event # should be posted separately. The receipt reference #
should then be written on the game/ticket reports. The bookkeeper should also
verify the actual deposit amount to the information shown on the ticket sold report.
For those schools where the bookkeeper makes the gate receipt deposits, the
bookkeeper should prepare an Official Receipt, indicating the event #. Each event #
should be posted separately. The Official Receipt should be given to the ABM, with
a copy stapled to the copies of the game and ticket reports. This information should
be maintained in a file chronologically.
Monthly, remit a check to the School Board for balances in the Gate Receipt
account. At the close of the school year, all balances must be remitted to the
Budget Office.
4. The Athletic Petty Check account (8230) - should be used to record expenditures
(advances) and School Board reimbursements for all regularly scheduled athletic
events. This account may have a deficit balance until all School Board reimbursements
are received. Using event # as the SUBACCOUNT will help you reconcile!
Advances - Each time the bookkeeper advances game expenses to the ABM, a
check from the Athletic Petty Check account 8230 should be drawn for the
ABM's estimate of game expenses. When posting checks be sure to post each
Event # as a subaccount separately.
Funds returned & additional funds advanced - Post any funds returned by the
ABM or additional funds requested to the Athletic Petty Check account 8230
using the Event # as the subaccount.
Reimbursement checks – Post each event # as subaccount from the School

Board reimbursement check to the Athletic petty check account 8230. The
bookkeeper should ensure that the reimbursement $ agrees with what was
advanced to the ABM less any returned funds. See Monthly reconciling below:
A. Monthly Reconciling using the subaccount:

Run the Budget Expense Ledger: Go to Output/Ledger Report/beginning
date is always 7/1/xx and after account number (8230) choose the button
for "Budget Expense Ledger" (don't let it default to the Financial Report
button). Print and review the End Bal, column (3rd from the right side).
After all event transactions, the end Bal should be zero!
To get detail of non-zero accounts, run the Output/Sub Account Reports/List

of All Transactions report/use 7/1/xx as beginning date, use (8230) as
“From” and “To What Account” and choose 2nd button for "List by Sub
Account/Account".

B. Log – A manual Athletic Petty Check Account Log can also be maintained by the
ABM, indicating each athletic event by event #, funds advanced to the ABM,
event expenditures, reimbursement by the School Board, and reimbursement to
or from the ABM. See page 34a.
Monthly Log reconciliation – every month, the Athletic petty check account
should be reconciled to the Athletic Log. This is accomplished by printing the
monthly petty check ledger, and comparing it to the Log entries. As you
compare, check off the entries on both the log and the account ledger. Then
research any unchecked items or items you cannot locate in the ledger. Most
often, these will be items posted to the incorrect account. Also note that
jamboree and tournament events will be on your Log, but should not be posted
to the Athletic petty check account.
Unlike Principal’s petty check, the ABM prepares and submits the Request for
Reimbursement, including a game report and petty cash vouchers. They also
forward a report of tickets issued and sold to the District Auditing Office, and
payroll forms to Payroll.
Payment of School Board employees – to process payroll for School Board

employees, use the following forms obtained from the warehouse:
Athletic Official - Paid with funds advanced to Business Managers. Earnings

reported on Lawson Form 1099 School Paid Invoice AP52.1
Security - SB 90700 Non-Instructional Overtime Form Acct code: your site #,
101-6100-447-9100-750 Contact Security Office.
Make sure you post accurately! Examine your School Board reimbursement
check carefully to distinguish Athletic petty check from Principal’s petty check,
SNS, etc. The Athletic reimbursement check should have detail by event #.
5. NON-REGULARLY SCHEDULED EVENTS - Jamborees and tournaments are NOT

regularly scheduled events. The Athletic Petty Cash and Game Receipt accounts
should NOT be used for jamborees or tournaments. A SEPARATE account should
be established for these activities as follows:
Jamborees – Use the 8210 Jamboree Trust account for all Jamboree gate receipts
and other transactions. The Athletics Director should be contacted regarding the
distribution of any profits from Jamboree events.
Tournaments – Use the 8220 account series for all FHSAA tournament gate
receipts and other transactions. HCSD's share of the profit from these events
should be forwarded to the Athletics Director. Non-FHSAA tournaments may be
posted to a separate 8220 series account, as these profits/losses are supported by
sponsors. The profit from non-FHSAA tournaments may be transferred to a 4xxx
account upon conclusion of the event. If unsure of profit/loss distributions, contact
the Athletic Directors office.
Losses - Reimbursement for HCSD's share of the losses from these events should
be requested from the Athletic Directors office.
6. Athletic insurance (4xxx) – collections from students for Athletic insurance should be
posted to a separate 4xxx account. These funds are then remitted to the Insurance
company in accordance with directions received annually from the Athletic Department.
7. FHSAA membership dues - are due July 1. The dues should be paid from the General
Miscellaneous Account, NOT Athletic accounts. Once the dues are paid, forward a
request for reimbursement to the Athletic Directors Office, who should reimburse 2/3 of
the dues, which should then be receipted to the Gen Misc account.

G. EXTRAMURAL ATHLETIC GAME EXPENSES (MIDDLE SCHOOLS)
1. All extramural events are assigned a sequential event # (events 1,2,3, etc) by the
Game Manager. All extramural events are posted with this # as the SUBACCOUNT.
2. For posting purposes, there are two main athletic accounts:

Gate receipts – post event # on the NOTE line
Athletic petty check – post event # as the SUBACCOUNT
3. Gate receipt account (8240) – post all gate receipts from all regularly scheduled
events.
The bookkeeper should prepare an Official Receipt from the revenue, indicating the
event #. Each event # should be posted separately. The Official Receipt should be
given to the Extramural Manager, with a copy stapled to the copies of the game and
ticket reports. This information should be maintained in a file chronologically.
Monthly, remit a check to the School Board for balances in the Gate Receipt
account. At the close of the school year, any remaining gate receipt balance
should be remitted to the Budget Cashier.
4. The Extramural Petty Check account (8230) - should be used to record expenditures
(advances) and School Board reimbursements for all scheduled extramural events.
This account may have a deficit balance until all School Board reimbursements are
received.
Advances - Each time the bookkeeper advances game expenses to the Athletic
Business Manager (ABM), a check from the Extramural Petty Check account
8230 should be drawn for the ABM's estimate of game expenses. When posting
checks be sure to post each Event # as a subaccount separately.
Funds returned & additional funds advanced - Post any funds returned by the
ABM or additional funds requested to the Extramural Petty Check account 8230
using the Event # as the subaccount.
Reimbursement checks – Post each event # as subaccount from the School

Board reimbursement check to the Extramural petty check account 8230. The
bookkeeper should ensure that the reimbursement $ agrees with what was
advanced to the ABM less any returned funds. See Monthly reconciling below:
A. Monthly reconciling using the subaccount:

Run the Budget Expense Ledger: Go to Output/Ledger Report/beginning
date is always 7/1/xx and after account number (8230) choose the button
for "Budget Expense Ledger" (don't let it default to the Financial Report
button). Print and review the End Bal, column (3rd from the right side).
After all event transactions, the end Bal should be zero!
To get detail of non-zero accounts, run the Output/Sub Account Reports/List

of All Transactions report/use 7/1/xx as beginning date, use (8230) as
“From” and “To What Account” and choose 2nd button for "List by Sub
Account/Account".
Unlike Principal’s petty check, the MANAGER prepares and submits the
Request for Reimbursement, including a game report and petty cash vouchers.
They also forward a report of tickets issued and sold to the District Auditing
Office, and payroll forms to Payroll.
5. Extramural insurance (4xxx) – collections from students for Athletic insurance should be
posted to a separate 4xxx account. These funds are then remitted to the insurance
company in accordance with directions received annually from the Athletic Department.

Athletic Petty Check Account Log School District of Hillsborough County, Florida
to be prepared by the Bus. Manager and/or bookkeeper
A B C (A - B + C = D) E
Additional REQUEST FROM

Advance Check Return Check Balance SDHC
School Check This amount should SDHC reimbursement

Indicate
J=Jamboree received from Cash returned to Additional monies equal amount check/Expenses of
Event T=Tournamen bookkeeper for game bookkeeper after to Mgr for same requested from events reported on
Number t M=Meals expenses event event. SDHC Game Report
Example $ 300.00 $ 25.00 $ 275.00 $ 275.00
Example $ 250.00 $ 10.00 $ 260.00 $ 260.00
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24

H. WORK ORDERS
Work orders may be used by various vocational classes for Cosmetology, Food Production, Automotive
Repair, Industrial Arts, etc.
1. Log – Work orders are inventoried and audited by the District Auditing Office. To track
the prenumbered books, you must keep a log of work order book assignments. This
log may be similar to the Student Receipt book log on page 4b.
2. Accounts – All work orders types (cosmetology, auto, food production, etc) must be
maintained in a separate 1xxx account. You may also want to have a separate account
for each teacher.
3. Copies – Work orders should be completed by the student and signed by the teacher.
Work orders are generally printed with four copies for distribution as follows:
a. original white work order copy and the funds collected should be remitted to the
bookkeeper by the teacher.
b. 2nd copy (usually yellow or blue) should be given to the customer.
c. 3rd copy should remain in the work order book intact & be maintained by the
teacher.
d. 4th copy is usually for the student.
4. Remittance of funds –
a. The transfer of funds requires the counting of the funds in the presence of both
parties to verify the amount transferred. Credit is not to be extended. The
teacher should have run a tape on the amounts listed on the work orders. The
bookkeeper must run a second tape to verify the work order amounts.
b. The bookkeeper should then issue an Official Receipt as verification of transfer
of funds. The Official Receipt should reference the work order numbers included
in the Official Receipt amount, and the middle copy of the Official Receipt should
be stapled to the bookkeepers copies of the work orders.
c. The transfer of funds to the bookkeeper should be timely (daily or weekly as
appropriate).
d. The work orders should be remitted by the teacher for receipting in sequential
order (if possible).
e. Voided work order tickets should be remitted in sequential order to the
bookkeeper. The teacher should write "VOID" across the face of the ticket, and
remit ALL copies of the work order.
5. Sales tax – post the sales tax portion directly to the sales tax account 8400.
Food Production – taxable (except bakery items)
Automotive – taxable (except when charged only Shop Fee)
Cosmetology –
Services are non-taxable
Supplies are taxable
6. Filing of the white copies – The bookkeeper should maintain a separate annual file for
each type of work order. Within each file, contents should be grouped and filed by the
Official Receipt number.
7. Completed books – completed work order books should be maintained for audit.

Sample work order form:
School District of Hillsborough County, Florida A24126 1 - Log work orders
Work Order
Part and Supplies Description of Work
Customer Signature Parts

Shop Fee
Instructor Signature Deposit
Tax Due on parts fee 2. Split post tax portion
post tax to 8400
Date Completed Total 3. Post other proceeds to 1xxx
work order account
Receipt Number 4. Cross-reference receipt #

I. ADULT EDUCATION
Adult tuition collections must be remitted to the Budget Office on a monthly basis. To facilitate that purpose,
the two Adult Regional sites now have their own bookkeeping software, will have their funds deposited into
their own bank account, and will remit their own tuition. The regular Adult Night School programs will have
their funds deposited into their own bank account, and will remit their own tuition. However, the procedures
regarding the day school adult program secretary are as follows:
In summary, the day school bookkeeper will NOT be responsible for any Adult collections (neither
Regional nor Night School), but will be responsible for transferring sealed deposits to armored car
service for Night School sites and Adult Region sites if applicable.
1. Daily receipts – Daily, the Adult personnel will count the collections, verify the count, official receipt and
prepare and seal a deposit bag.
• The day school bookkeeper should accept the sealed deposit bag, and ensure its transfer to the
armored car service. The funds are NOT re-counted by the day school bookkeeper.
• The day school bookkeeper should verify the deposit bag seal number and sign the Adult Log of
Official Receipts under the far right column headed “Verification of Seal #”.
• NO Official Receipt is needed, just as no receipt is issued for SNS deposit bags.
• The Adult personnel will issue receipts using account numbers in the 9xxx series. Please only open
accounts for programs at your school. Be sure to include the program number in your account name
for easy reference.
2. Remit monthly – The Adult secretary should remit the Night School tuition to the Budget Office monthly.
To expedite the check, the Adult Administrator should sign the check requisition. Send ONLY the
following to the Budget Office:
• a multi-detail check (with one line for each account number)
• one Adult Remittance Advice. Indicate on the Remittance Advice the amount remitted by
program number, as per your reconciliation report by account.
• Do NOT remit the reconciliation report by account pages or the check requisition to Budget, but
DO file these in your check file along with a copy of the Adult Remittance Advice.
3. Other monthly Adult secretary tasks –

• remit Adult collections for account numbers 9023, 9024 and 9025 to the Adult Education
Center. See number 2 above for check instructions.
• Copies of ALL Adult reconciliation reports by account (9xxx and 5xxx accounts) should be given
to the Adult administrator.
• The bank account must be reconciled monthly. Any deposits that are over/short should be
posted to the Adult Over/Short account number 9030.
• Any over/short should be netted with the 9xxx tuition series when preparing the next
Remittance Advice (to keep the accounts in balance).
4. 5% textbook return - The Adult secretary should receipt the 5% textbook return to account 5030 - Adult
Miscellaneous, to be used as a general miscellaneous account for the Adult Program.
5. Adult Vocational Supply monies - should be receipted into a 5000 Instructional Aids account number.
These monies will remain at the school site to be expended for classroom supplies.
6. The Adult textbook sales are taxable - The appropriate portion of Adult textbook sales should be
receipted into the 8400 Trust account, and remitted monthly to the Budget Office with other 8xxx funds.
7. Refunds- The Adult Administrator should sign the check requisition for the Adult secretary to prepare a
refund check for each student. A copy of the original payment information (student receipt or monies
collected, etc.). The refund checks may then be distributed from the Adult office, with each student
signing for the refund checks. If funds to be refunded have already been sent to the Budget Office,
contact the Adult Education Office in reference to requesting a refund for the student, from the Budget
account which the funds were remitted to. Always make sure you have enough funds in your 992
Checking account prior to processing an internal account refund check.
8. All Adult personnel should order their receipt books using their Adult site number.

REMITTANCE ADVICE FOR SCHOOL YEAR:
ADULT FEE COLLECTIONS
Site Number: Site Name: Date/Month of Collection:
Student Receipt #'s: to (or attach summary cash register tape)

Amount Amount Amount
Collected For Collected For Collected For TOTAL
Courses Held Courses Held Courses Held Amount Collected
7/1 - 7/31 8/1 - 12/31 1/1 - 6/30 All Surveys
Internal Procedure for
Program (Survey 'F') (Survey 'W ') (Survey 'S') Project 9050* Acct. # Bookkeeper
PSAV Fees
351 - Agriscience 9001
352 - Business Technology 9002
353 - Family/Consumer Sciences 9007
354 - Health Science/Cosmetology 9005
355 - Industrial 9008 Remit to District Cashier
356 - Distributive/Marketing 9003

356 - Diversified 9004
357 - Public Service 9006
359 - PSAV Other 9027

Applied Tech.
364 - Health Science Remit to District Cashier
Diploma Fees 9009
Continuing
W orkforce 342 - Business Technology 9010
Fees 343 - Family/Consumer Sciences 9014
344 - Health Science/Cosmetology 9012
Remit to District Cashier
345 - Industrial 9015
346 - Marketing 9011
347 - Public Service 9013
349 - CW E Other 9028
Adult General
402 - Adult Secondary 9017
Ed Fees Remit to District Cashier
409 - AGE, Other 9029
Adult
451 - Proj. 9000 Tuition (Adult Students) 9021
Community Ed
451 - Proj. 9007 Tuition (Motorcycle) 9041 Remit to District Cashier
Fees
451 - Proj. 9008 Tuition (K-12 Students) 9042
451 - Kits/Consumables 5XXX Deposit to Internal Accounts
Textbooks
620 - Textbooks (depository sales) 9022 Remit to District Cashier
000 - Textbooks (internal sales) (Not applicable) 5040 Deposit to Internal Accounts
000 - Textbooks (sales tax) 8400 Remit to District Cashier

Miscellaneous
000 - Caps, Gowns, Announcements 9023 Remit to Adult Ed Center
000 - Duplicate Diplomas 9024

000 - GED Testing Fees (Not applicable) 9025 Remit to Adult Ed / District
000 - Proj. 5303 Drivers Ed Fees (LIGM) 9030

000 - Other: 5XXX Deposit to Internal Accounts
TOTAL REMITTANCE TO CASHIER: Add all amounts above
Payment Method Cash or Check Include in deposit bag
Credit card payments 9026 Post as a NEGATIVE amount
Note: Shaded areas should not be used; they are provided as a reminder of procedures for bookkeepers.
*Unless otherwise noted
SB 90518 (rev 9/2007)
H:DPS\DPS07_08\W DIS\Rem ittance Advice

XII. FILING SYSTEM FOR INTERNAL ACCOUNTS
A. Monthly folders should be maintained for the following:
1. Official Receipt & Deposit information – staple together deposit slip, and all official receipts
included in deposit. File in deposit date order, with official receipts filed numerically.
a. Bank statement for that month
b. All reports sent to the Auditing Office monthly
c. Log of Official Receipts Deposited (monthly) – include voids
d. School District (SBA) Investment Interest Statement
2. Check information:
a. EPES check copies (the bottom portion, which may alternatively be used as the check
requisition)
b. Check requisitions and supporting invoices in check # order.
c. Completed check log (monthly) – include voids
d. Any old check write off approvals (see page 19)
e. NOTE: Travel forms for reimbursement from internal accounts should be filed with the
appropriate check requisition.
3. Account Ledgers - Monthly account ledgers should be filed in a three ring binder by account
number, NOT by month (i.e. all 12 months of an account should be together).
B. Yearly folders should be maintained for the following:

1. Internal transfers – filed numerically.
2. Monies collected forms – file as officially receipted, not by type of collection.
3. Petty check –
a. maintain a Pending Petty Check reimbursement file
b. maintain a Petty Check Completed file.
c. First, file copies of petty check requests in the pending file. After reimbursement has
been received move copies to the petty check completed file, and attach the District
warrant stub, along with the middle portion of your official receipt.
d. Keep your monthly petty check reconciliation sheet in the petty check completed file.
4. Athletic Petty check –
a. maintain a Pending Athletic Petty Check reimbursement file
b. maintain an Athletic Petty Check Completed file.
c. First, file copies of athletic petty check requests in the pending file. After
reimbursement has been received, move copies to the athletic petty check completed
file, and attach the District warrant stub, along with the middle portion of your official
receipt.
d. Keep your monthly Athletic petty check reconciliation sheet and/or sub account reports
in the petty check completed file.
5. NSF information – maintain an NSF file of copies of any correspondence (ie. District NSF
Reimbursement check stubs and write off approvals from the Accounting Department).
6. Activities/Clubs -
a. All approved budgets should be filed in one file by account number.
b. All approved Agreements for School Activity should be filed in one file by account #.
c. Activity Accounting Reports should be stapled to the back of the approved Agreement
for School Activity.
7. Student Receipt books – maintain a Log of books issued.
8. Vocational class Work Orders (such as cosmetology, food productions, auto mechanics) -
maintain a Log of work orders issued, as well as a file for receipted work orders. Each type
of work order (cosmetology, auto mechanics, etc) should have its own file.
9. Form 1099’s – maintain forms in a file.
10. Inventories –
a. School Store Inventories and School Store Financial Statements.
b. Vending Machine Reconciliation if applicable.
11. Rental Of School Facilities forms

XIII. INTERNAL ACCOUNTS CALENDAR
A. BEGINNING OF THE YEAR

1. Pay outstanding June and July invoices and other open items.
2. Prepare the General Miscellaneous Budget Form and forward to Area Director (pg 23a).
3. Have any classes/clubs prepare budgets for Principal approval.
4. School Store sponsor should prepare beginning school store inventory.
5. Prepare Agreements for School Activity for typical annual contracts/ fundraisers
6. Distribute Faculty Fiscal reminder sheet (page 39).
7. Appoint deposit verifier & backup to handwrite checks, receipts & prepare deposits
8. Make new EPES software backup diskettes for MWF and TTH
B. DAILY/MONTHLY
1. Issue receipts for all funds
2. Prepare deposits timely
3. Issue checks with proper documentation
4. Reconcile bank recon monthly and review account ledgers (see
Chapters VII and VIII). Forward copies of monthly reports to the District Auditing Office.
5. Prepare month-end deposit (no commingling of receipts from one month to the next).
6. Reconcile all Petty Check accounts and request reimbursement if necessary.
7. Transmit all non-petty check 8xxx account balances to the Budget Office.
8. Distribute account ledgers to sponsors.
9. Review accounts with negative balances.
10. Review status of outstanding checks for those over six months old.
th
11. Send any Sales Tax collected to the Budget Office by the 12 of the following month.
C. MID-YEAR
1. School Store forms pg 24 a-c (for Principal signature):
2. All student receipts books should be returned to the bookkeeper prior to the winter
holiday and summer. The bookkeeper should check each book to sure all monies
documented therein have been receipted.
D. END OF YEAR: Forms to be completed and detailed instructions regarding year end reports
will be mailed to each site prior to year end. Some reminders about year end are as follows:
1. Year End Reports must be accurate as it is included in the District financial statements.
2. Remit certain balances in the 8000 School Board Trust accounts to the Budget Office,
including ALL balances in Athletic Game Receipts, Tuition, Extended Day Care, Lost &
Damaged Textbooks, Telephone, etc. DO NOT send any Petty Check balances.
3. Please mail the completed forms to the District Auditing Office ASAP.
4. Please include your school name on ALL reports submitted!!
5. Please also mail your May and June bank reconciliations (as complete as you can)!!
6. All student receipts books should be returned to the bookkeeper prior to the winter
holiday and summer. The bookkeeper should check each book to sure all monies
documented therein have been receipted.
7. All Change Funds (SNS, Athletic, Cosmetology, etc) should be Officially Receipted
before the end of the school year (prior to the change fund custodian’s last day).
E. GATEKEEPER ROLE
1. Support and communicate with your faculty – this includes training, reminders and tips!
2. Monitor activity – report to your principal, use the email system !
3. Document training, problems in writing - Use email, copy your principal
4. Have principal require “Request for Funds Form” if faculty purchasing is unauthorized
(pg. 43a)
5. Do NOT do the sponsors work – do not run the bookstore or fundraisers, distribute
merchandise, maintain debt list, etc.

XIV. Back-to-School Internal Accounts
Fiscal Reminders for Faculty and Staff
A. COLLECTIONS
1. All funds collected on school grounds by school employees should be remitted INTACT to the
secretary/bookkeeper DAILY. Funds should be verified and submitted to the
secretary/bookkeeper in an orderly fashion as to expedite the receipting process.
2. Use Student Receipt Books to record individual collections over $50 or Monies Collected
Forms to record individual collections under $50.
3. Receipts and Monies Collected Forms should be completed with all relevant information,
including date of collection. All checks accepted should indicate the student's ID number or
“NS” (non-student) and purpose of check (ie. donations, fundraiser, etc.) on note line of check.
4. Complete receipts in ink. Do not alter written amounts. If necessary, write “void” across
receipt, keep the original white copy in the Student Receipt book, and issue a new receipt.
Student Receipt Books are controlled items and should always be returned to the
secretary/bookkeeper.
B. PURCHASES
1. All purchases should be made with prior Principal authorization.
2. All reimbursement requests require an original, itemized invoice, signed and dated by the
person receiving the items. Credit card slips or vendor statements only are not adequate
documentation. All reimbursement requests should be made within 30 days of the purchase.
3. Purchases made with personal funds which require the payment of sales tax, will be
reimbursed.
4. Purchases of computer hardware/software, equipment, furniture or appliances generally must

be made using a District Requisition.
5. Staff Travel - All travel expense reimbursements require an approved travel form. Out of
county travel not involving students may need prior approval – please see your
secretary/bookkeeper.
C. CLASS, CLUB and FUNDRAISING ACTIVITIES

1. Each Class/Club should have its own ledger account where your secretary/ bookkeeper
records all fiscal activity. The Sponsor will receive monthly printed account ledger reports.
2. The Sponsor is responsible for completing adequate financial records, including:

Organization Budget Form - to report the school year plans to the Principal
Agreement for School Activity - to obtain Board approval for fundraisers, etc.
Activity Accounting Reports - to report fundraiser results to the Principal
Check Requisition - to authorize all expenditures
3. A student debt list should be maintained until all outstanding debts are cleared.
4. Sales tax should be paid on most fundraising merchandise.
5. No door-to door sales, no student raffles, no food sales in competition with Food Service, and
no conflict of interest (purchases from District employees or their immediate families-Board
Procedure 7.14) without proper authorization from the District.
See your friendly Secretary/Bookkeeper for help!!

XV. School Bookkeeping Software – EPES for Windows as of August 25, 2008
Quick Reference Tips
1) RECEIPTS
a) File > Receipts > Receipts > Click OK for 991 (Cash on Hand) > Add icon
b) Use 991 for most receipts – exceptions:
For Athletic deposits made by the Bus. Mgr., use 992 (the cash is already in the bank)
For NSF write-offs – see NSF information #6, c on page 41a.
Investment Interest – see Investment/Saving Interest #8 on page 41a.
(1) The receipt number will automatically appear after you enter the first one. Be sure that the
receipt number in the printer equals the receipt number on your screen.
c) Date - will default to current date
d) Vendor – input the vendor code of the person remitting the cash (See Vendor section, page 40a, #3)
e) After you enter vendor info, hit enter for new detail screen.
f) Account – input account number or press F5 for popup screen (click on appropriate acct # and hit enter key).
g) Sub-Account – leave blank unless for athletic event number. See Sub-account section pg42b, #16. F5 will
display a popup screen for selecting or adding sub accounts during the receipting process.
h) Type of Payment: C=Cash, K=Checks, E=Electronic Transfer, M=Money Order, O=Other. If collection
contains both checks and cash, choose selection O=Other.
i) Note–type of document recd w/funds (student receipt #’s, MCF, ck#) & brief explanation (what are funds for).
j) A receipt can be posted up to 5 different accounts per vendor. After entering the first detail screen, click on
“Add another line item” if you have more than one line item to enter. The next detail screen will appear. You
may enter 5 line items on one receipt. If you only want to post one line item, click “Save line item and exit”.
k) Omit REV codes and tax. Sales tax is recorded in a separate account 8400 on a new detail screen.
l) The receipt will print after clicking Save and keep adding or Save on the toolbar. If the receipt did not print,
check Utilities/Program Preferences to make sure your “Print Receipts while Adding” box is checked on. Then
choose “print receipt” button in lower left corner of receipt dialog box.
2) CHECKS-to be printed by computer>record in Accounts Payable!

TO RECORD CHECKS TO BE PRINTED: File > Accounts Payable > Add icon
a. Date: should default to current date
b. Vendor – input the vendor code of the person the check will be made payable to
c. After you enter vendor info, press enter for new detail screen.
d. Account–input account number or F5 for popup screen (click on appropriate acct # and hit enter key).
e. Sub-Account – leave blank unless for athletic event number. See Sub-account section pg42b, #16.
EXP codes will be skipped.
f. Note – brief explanation of check.
g. Purchase – omit (can be used for additional “note” information needed on check).
h. Invoice – enter an invoice number, if applicable. If payment is for student refund, enter student receipt
number as invoice reference.
i. Tax amount – skip. (Should be included in total amount of check)
j. Mark for 1099 – Mark with your mouse if you want to mark for 1099 form. This would be for payments
to non-employee individuals, such as DJ’s, lighting technicians, etc (not needed for corporations.) You
may print reports based on 1099 information.
k. One check can be posted up to 14 different accounts to same vendor. After entering the first detail
screen, click on “Add another line item” in the window. This will bring you to the next detail screen. You
may do this 14 times. If you only want to post to one screen, click on “save line items and exit” in the
window.
l. Pressing the Alt M buttons simultaneously will “mark” and “unmark” your check for payment.
TO PRINT CHECKS: Output > Print Checks
Note: After checks are printed, they will automatically move to the Checks Paid file.
a. Print checks with payable date through – automatically defaults to current date. Leave as is.
b. Next check number – verify this is the number of the first check in your printer.
c. Date to print on checks – automatically defaults to current date.
d. The check box “Use Note for Payee (Blank Vendor)” should be checked on.
e. Always choose preview to view your checks prior to printing. Verify amounts.
f. Print checks.
g. You should get the question “Did the checks print correctly?” Answer yes only after reviewing
to ensure that they did print correctly. If they did not print properly, answer no. By answering no,
the program will keep those entries in Accounts Payable and you will not have to re-enter that
information. “Mark” and “unmark” (as instructed in #2,L TO RECORD CHECKS) the checks for
payment in Accounts Payable to reprint as needed.
TO RECORD CHECKS written manually: File > Checks Paid > Add icon
Enter the same way as you would under Accounts Payable, with the exception that you have to enter the check
number.
3) VENDORS
TO ADD INDEPENDENTLY: File > Vendors > Add icon
Vendor code – alpha (Ex. Wal = Wal-Mart)
Add as much information as known
Not possible to add a duplicate vendor code using this method
TO ADD ON THE FLY (THROUGH ACCOUNTS PAYABLE/RECEIPTS):
Press F5 to display a popup list of vendors. Once the popup is displayed, press control a to add the
vendor. After the pertinent information is entered, press control s to save.
It is possible to add a duplicate vendor on the fly. Be very careful not to duplicate a vendor code by
making sure the vendor code does not already appear in your vendor list before adding a new
vendor. Note: if a duplicate vendor is added, the check/receipt will print out with the original
vendor name shown.
To delete duplicate vendors and/or vendor codes, go to Utilities > Duplicate ID codes and click ok – this will
delete any duplicate vendors and account numbers (if hourglass does not go away timely, hit “ESC”
(escape) key to exit).
TO ADD/USE ONE TIME VENDOR:
File > Vendors > Add icon
Vendor code– LEAVE BLANK. Only fill in “vendorname” as “ONE TIME VENDOR”
To use w/ check or receipt – leave vendor code blank, but in note section, type vendor name (when
receipts print, “One time vendor” appears as the “Received From” yet the vendor name should be in the
note section first, then purpose of collection).
To print checks– there should be a check mark next to the “use note for payee” box on the print checks
screen, if not click in the box to put the check mark in (whatever is keyed in the note section will print as the
“Pay To” on the check)
4) DEPOSITS
File > Transfers & Deposits > Record Bank Deposit
Note: Money will be deposited into 992 (Checking) from 991 (Cash on Hand). This is automatic.
Deposit Date - This date should be the date of your deposit slip for the deposit you are recording.
Deposit money from <991 Cash on Hand> - This is the default. Hit <tab> to get past this point.
Deposit amount – Defaults with current deposit amount in 991. Your actual deposit amount should be the
same. If not, change the amount to match your actual deposit slip amount (if your deposit amount matches
your official receipts total). Note: After recording the deposit, you should print a Reconciliation Report for
991 and compare to your receipts to determine the difference(did you receipt $ after you prepared your
deposit, did you forget to record a previous deposit, etc.?).
Description – This should be the Official Receipt numbers covered in this deposit. Enter “OR# ___thru___.
Click “OK” to save. Once saved, this record is automatically moved into the General Ledger Transfer file.
5) TRANSFERS
ACTIVITY ACCOUNT TRANSFERS – 1xxx-8xxx
a. File > Transfers & Deposits > Activity Account Transfers > Add icon
b. Both “From” and “To” account numbers should be 1xxx through 8xxx.
c. EXP Codes – skipped
d. Document number - IT-x
e. Note – explanation of transaction, ex. Establish fund
f. Click “Save” button to save.
GENERAL LEDGER TRANSFERS – 9xx
File > Transfers & Deposits > General Ledger Transfers > Add icon
Both the “From” and “To” account numbers should be 99x.
6) NSF’S
a) ORIGINAL NOTICE ON BANK STATEMENT: File > Transfers & Deposits > General Ledger Transfers > Add
icon
a. Date = ending date on bank statement
b. From acct = 992, To acct = 995
c. Amount = total amount of NSF activity shown on bank statement
d. Document = “NSF”
e. Note = per bank statement month/year
f. Click “Save” button to save
b) TO RECORD REDEPOSIT: File > Transfers & Deposits > General Ledger Transfers > Add icon
a. Date = date of deposit slip for NSF re-deposit
b. From acct = 995, To acct = 992
c. Amount = enter amount of redeposit
d. Document = type the student receipt # issued
e. Note = SDHC check number
f. Click “Save” button to save
c) TO WRITE-OFF (PERMISSION from Accounting Department):
File > Receipts > Receipts > Choose <995 NSF> Add icon
a. Receipt = receipt #1
b. Date = date will default to current date
c. Vendor code = NSF
d. Click on “Add new line item” for new detail screen
e. Account = enter account # originally receipted to (or 6800-Gen Misc if acct # unknown)
f. Type payment = K for check
g. Note = “Write off NSF” followed by NSF write off date (per notice from Accounting Department)
h. Amount = enter negative amount of NSF to write off
i. Click on “Save line items and Exit”, then click on “Save” button to save record
7) ADJUSTMENTS/POSTING CORRECTIONS (Writing off Outstanding Checks, Voids with dollar values, etc.)
A) To post receipt/check corrections you should NOT change an original entry, you should post a
correcting entry in the CURRENT month.
a. Enter as a Check paid or Receipt, depending on original entry. (Ex., If original entry was a check, you would
enter as a Check paid). Use original check or receipt #. Use original vendor code. Use the same account
number as the original entry. Date should be the current date. Enter the amount as a negative. On the
note line, reference the reason for the correction such as void, write-off, etc.
b. If the entry that was changed was a check, then the ORIGINAL check and the REVERSING entry must be
cancelled. File > Cancel Checks > Use current date to cancel both original and reversing entry.
8) INVESTMENT/SAVING INTEREST – record to General Miscellaneous account 6800

INTEREST: Enter as a Receipt. Choose <994 SBA Investment> for SBA interest or <992 Checking> for
checking interest as your “Select GL account to use” default. Use Receipt #1, vendor code will be SDHC or
Bank name. Payment type E. Print on white paper.
WITHDRAWALS: Write a student receipt to document receipt of funds (use NSF student receipt book for this
purpose). Prepare a separate deposit slip for deposit of funds to the bank. To record deposit in the computer,
Select File > Transfers & Deposits > General Ledger Transfers > Add icon. Date should be the date of
deposit. From account 994, To account 992 for the withdrawal amount. Reference the student receipt
number under Document. Note should read “SBA Investment withdrawal”. Click on “Save” button to save
record. Note: If deposit does not clear bank in the month you posted, you will have to carry this amount as
an outstanding deposit.
ADDITIONAL INVESTMENTS: Write a check for investment amount in the computer, post to account 6800
Gen. Misc. After check is printed, go back in computer and edit check in checks paid and change amount to
zero. Note line should read “Additional SBA Investment. To record an additional investment amount in the
computer, Select File > Transfers & Deposits > General Ledger Transfers > Add icon. Date should be the
date the check was written. From account 992, to account 994 for the check amount. Reference Check
number under Document, note should read “Additional SBA Investment”. Click on “Save” button to save the
record. Note: If check does not clear bank in the month you posted, you will have to manually adjust the
outstanding check amount on the Bank Reconciliation Report.
9) CHANGE FUNDS
TO ISSUE: Issue through File > Accounts Payable. Post to account 8999 for Board petty cash/change (food
service, athletics, etc) or account 6999 for internal account petty cash/change (bookstore, yearbook, etc).
Print Checks.
TO RETURN: Enter as a normal receipt to either 6999 or 8999.

10) NEW ACCOUNTS
ACTIVITY ACCOUNTS: File > Accounts > Activity Accounts > Add icon
Type in desired account number, name, and sponsor information. Beginning balance should be zero
(unless you are setting up accounts for a new school). Press Save and keep adding or Save.
If setting up accounts for a new school: Beginning balance will be your ending balance from your prior
PMF.
GENERAL LEDGER ACCOUNTS: (Note: Accounts 990-994 are preset.)
To Add: File > Accounts > General Ledger Accounts > Add icon
Type in desired account number & name. Beginning balance should be zero (unless you are setting up
accounts for a new school). Press Save and keep adding or Save.
11) BANK RECONCILIATION (see page 16a in bookkeeping handbook for sample)
To CANCEL CHECKS: File > Cancel Checks. Use the ending date of the bank statement as date of
cancellation. You may use your mouse and double-click on check to cancel OR select the check using your
up/down arrow key and pressing the enter key. If you select a check to be cancelled in error, press the enter
key while that check is highlighted by the blue bar. The “checks cancelled” amount on your screen should
equal the debits on your bank statement, less the NSF amount. Press OK when finished.
DETERMINE DEPOSITS IN TRANSIT: Check each deposit on your Log of Official Receipts against the bank
statement. The deposits (including NSF redeposits) on your Log that do not appear on your bank statement
are your deposits in transit.
PRINT BANK RECONCILIATION REPORT: Output > Bank Reconciliation. Type first date of month for
beginning statement date and date of bank statement for ending date. Use ending balance from bank
statement. Determine deposits in transit for the month.
Both Cash Balance numbers and Checking ending balance should match. (If they do not, subtract the
Cash Balance amounts to determine the difference.)
Possible resolutions include:

Print a reconciliation report for the 991 and 992 accounts to verify the deposits and check amounts.
Print a reconciliation report for 995 to verify NSF’s and redeposits for the reconciliation month.
Through checks paid, click Filter > tab 2 times> type in bank statement ending date> Set > Close >
List to verify checks cancelled.
Ending balance for Cash on Hand (991) should be 0.
Transfer column should equal 0.
NSF Check ending balance should equal the amount of NSF checks outstanding (waiting to be collected or
written off).
SBA Investment should equal the amount listed on your SBA statement.
PRINT THE FOLLOWING REPORTS (SEND COPIES TO AUDITING with BANK STATEMENT):
Bank Reconciliation Report
Ledger Report (Leave as “Financial Report”, but change the “Summarize on which digit of the account
number” to 3).
Verify the Grand Total ending balances for the Activity accounts (1XXX-8XXX) and the General
Ledger accounts (9XX) match. If the two Grand Totals DO NOT match, you are NOT RECONCILED!
Accounts Payable column should equal 0.
List of Outstanding Checks
PRINT RECONCILIATION REPORTS: for each class/club to be distributed to sponsors. RECONCILIATION
REPORTS for your ledger book may be ran in June for the entire year.
12) IF YOU STILL DO NOT BALANCE, CHECK THE FOLLOWING:

a. NSF Checks not redeposited, collected or written off? (See #6)
b. Deposit shortages - 992 Checking - (Negative receipt to 6810)
c. Deposit overages - 992 Checking - (Positive receipt to 6810)
d. Were interest earnings posted to the correct 99x account? (Void and reissue.)
e. Service charges posted? (Post under Checks Paid and cancel.)
f. Check clearing difference? (Post difference under Checks Paid as either a positive/negative amount and
cancel.)
g. Were all manual items posted? (in the event of printer problems or absence of bookkeeper/secretary).

13) TO BACKUP EPES SOFTWARE
TO BACKUP TO DISKETTES/THUMB DRIVES:
BACKUP DAILY!!
You need two diskettes/thumb drives. Label one diskette/thumb drive for the Monday, Wednesday, Friday
backups (M/W/F), and one diskette/thumb drive for Tuesday, Thursday backups (T/TH).
Alternate these diskettes/thumb drives to backup DAILY. This will save you from losing more than one
day’s work!
FOR DISKETTES: Choose Utilities > Backup/Restore > Backup All Files to Floppy Drive A > OK > Backup
to Floppy Drive A > Yes > Please insert first disk > OK
FOR THUMB DRIVES: Choose Utilities > Backup/Restore > Backup All Files to Hard Drive (Drive and
Path) > Type in drive and path in the box indicated on screen (i.e. f:\188107M) > Click OK > Click YES.
You should get the message “Files backed up” in the upper right corner.
NOTE: TO SET UP THUMB DRIVES FOR BACKUPS SEE PAGE 43 # 22.
14) REPORTS – All report choices are listed under Output. Experiment printing reports as needed (See pg 42b-43).
Remember that reports for multiple months or multiple accounts can be printed as needed. For example, to print
your monthly club accounts for your sponsors you would choose Reconciliation Report, From account 3000 to
account 3999, for the month of your choice.
15) FIND/LIST/FILTER BUTTONS - Find/List &Filter buttons are in the upper left row of buttons in Receipts, Accounts
Payable or Checks Paid Modules.
The List button gives you a summary list of transactions that you can scroll through (the List button is not
available in Accts Payable screen, unless you have Payable entries to view). You can select a transaction
by highlighting it with your cursor and hitting the enter key. Experiment with your List button and scroll
through your transactions. Use the escape key to exit the List mode.
The Find button lets you find a transaction that has one of multiple criteria. You select the criteria from drop
down lists. For example to find a Check you would click on File>Checks Paid>Click the Find button, a “FIND”
dialog box will open
Click on the drop down arrow next to “Select Field to Search In”
Click on “Check No”, then hit the Tab key to go to “Enter Value to Search For” box
In the “Enter Value to Search For” box – type in the check # which you are searching for (i.e. 234)
Click “Find” at the bottom of the dialog box and the entry for that check will appear on your screen
if it has been posted.
You will notice when you click on the drop down menu in the “Select Field to Search In” box that you can search by
document number, date, total amount, vendor name, etc., so you can experiment with the different search
selections to find out what is available to you in the File>Receipts, Accounts Payable or Checks Paid modules.
The Filter button lets you find multiple transactions for one of multiple criteria. You select the criteria from
drop down lists. For example to find multiple entries posted to a Check number you would click on
File>Checks Paid>Click on the Filter button, a “Filter” dialog box will open
Click on the drop down arrow next to “Select Field to Search In” box
Click on “Check No”, the hit the Tab key to go to “Enter the Search Conditions” box
In the “Enter the Search Conditions” box-“Is Equal To” appears in the box (you could click on the
drop down arrow to choose another search condition to experiment), hit the Tab key to accept the
“Is Equal To” selection
In the “Enter Value to Search For” box – enter the check number which you are searching for
(i.e.234)
Click on the “Set” button at the bottom of the dialog box (in the upper right hand corner it will
briefly tell you how many matching records were found)
Click on the “Close” button also at the bottom of the dialog box and all entries for that check will
be available to view. You can use your “List” button to view selections available for the criteria
which you have chosen.
Experiment with the FIND/LIST/FILTER buttons:) If you have questions, please call the Auditing Helpdesk @ 707-7393.

16) SUB ACCOUNTS: File > Accounts > Sub Accounts > Add icon (Use SUB Accounts for Athletic Petty Check
transactions for EASY reconciling)
Type in desired account number and sub account name. (Use the game event # for Athletic sub
accounts and leave the sub account name blank) Press Save and keep adding or Save.
If setting up sub accounts for field trips (to track individual trip income and expenses, etc.) you can issue
unique sub accounts #’s for each trip or teacher, then the sub account name would be the trip name or
teacher name (depending on how you want to track the information, i.e. by trip or teacher responsible for
trip).
Some schools may have old sub accounts with lead teacher names set up – you can use the numbers and disregard the
names, or under File>Accounts>Sub Accounts, find the sub account you want to change and click on the “edit” button and
change the sub account names. There is no need to clean them out for the athletic sub accounts, since you are only
concerned with the sub account number and not the name!
How to: Use the sub account field to record the event # (for Athletic Petty Check account transactions for EASY
reconciling) or use the sub account field to record the trip or teacher sub acct# (for field trip account transactions for
easy reconciling of field trips) for all receipts and checks written on the account (i.e. 8230, 4020). The advantage is
the Budget Expense Ledger report shows what events and/or field trips are out of balance - making it easier to
reconcile!!
1. Where to enter the Sub-account #? - for checks and receipts, the sub-account field is right after the Account #.
2. To run the Budget Expense Ledger: Go to Output/Ledger Report/
a. beginning date is always 7/1/20xx ,
b. to and from account number (8230, 4020) whichever account you are trying to reconcile.
c. choose the button for "Budget Expense Ledger" (don't let it default to the Financial Report button).
d. Print and review the End Bal, column (3rd from the right side). For athletic events, after all event
transactions have been posted, the end Bal should be zero! For field trip accounts, after all
receipts/disbursements have been posted, the end Bal should be minimal!
3. To get a detailed report of accounts, run the Output/Sub Account Reports/List of All Transactions report/use
7/1/20xx as “From What” date and the current date as the “To What” date, “From Acct” and “To Acct” should be
the account (8230,4020) whichever you are trying to reconcile, choose 2nd button for "List by Sub
Account/Account", then choose either “Print to screen” or “Print to Printer” to view reports (it is always best to
view on screen prior to printing).
.
TRY IT - YOU"LL LIKE IT :) Questions? Please call the Auditing HELPDESK LINE @ 707-7393.
17) GENERAL LEDGER REPORT – Click Output>Ledger
Press enter key to go to “From What Date” – type beginning date of bank statement, i.e. 070120xx
“To What Date” – type ending date of bank statement, i.e. 073120xx
Press the enter key 3 times to go to “Summarize on which digit of the account” box and type 3 and
press enter key
Click on “Print to Printer”, then click “OK” button to print report, then click “Exit” button to close
The above instructions are for printing your general ledger report to be sent to the Auditing Office along with your Monthly
Bank Reconciliation Report. You can choose different beginning and ending dates for the report to be printed and kept at
your school, (i.e. 070120xx through 063020xx to look at yearly figures).
18) ACCOUNT RECONCILIATION REPORT – Click Output>Reconciliation Report

Press enter key to go to “From Date” – type 070120xx (beginning date you choose to view report)
“To Date” – type 073120xx (ending date you choose to view report)
“From Acct” – type 3000
“To Acct” – type 3999
Click on “Separate page for each account”, then choose “Print to Printer”, click “OK”, then “Exit” to close.
The above instructions are for printing your account ledgers for each individual Class/Club account in the 3xxx series.
These reports should be printed monthly after you reconcile your bank statement and given to each 3xxx Class/Club
sponsor for their records. You may also view and/or print your 99x accounts or any activity accounts individually at any
time for review.

19) LIST OF VENDORS REPORT – Click Output>Vendor Listing
You will see a report query-you click on each box to build your query-don’t be intimidated by the report query-it can be fun
and gives you lots of versatility in printing reports.
Click “Vendorname” in the upper left box
Click “Is Between” in the middle upper box (you’ll need to use the little scroll bar on the right of the
upper middle box to find it)
Tab to the “Compare To” box – type “a,zz”, then click “Accept Condition” button.
Click “Output Order” (under the accept condition button) which will open a new screen
In the Select Output Order screen, click on “Vendorname” in the first box (available fields)
Click on the “Move” button, then click “Ascending” (order options), then click “OK”.
You will return to the original query window – click the “Preview” or “Print” button at the bottom (if
preview is selected, you will need to click on “Zoom In” to view report, when finished viewing click on
“OK” button, then click “Done” button to close query).
20) CANCELLED CHECKS REPORT – Click Output>Sequential Lists>List Of Checks>Click on By Check #

Click on “Cancelled” in the upper left box
Click “Is Between” in the middle upper box
Tab to the “Compare To” box-type 07/01/20xx,07/31/20xx (use bank stmt beginning &ending dates)
This report will show cancelled checks posted during the dates that you enter, so if your bank statement is not balancing,
you can run this report and verify if your cancelled checks posted in your computer match your bank statements cancelled
checks total.
21) GENERAL LEDGER TRANSFERS REPORT- Click Output>Sequential Lists>Click on List of General Ledger
Transfers
Click “Date” in the upper left box
Click “Is Between” in the middle upper box (you’ll need to use the little scroll bar on the right of the upper
middle box to find it)
Tab to the “Compare To” box-type 07/01/20xx,07/31/20xx (use bank stmt beginning &ending dates)
This report will show all General Ledger Transfers posted during the dates that you enter, so if your bank statement is not
balancing, you can run this report and verify if your deposit transfers match your bank statement.
22) TO SET UP THUMB DRIVES FOR BACKING UP EPES FILES:

Insert thumb drive
Go to “My Computer” on your desktop, Choose “Removable Disk: (F:)” Note-Alpha letter may be
different at your site depending on the drive being used on your computer.
Go to file > new > folder, new folder will appear on screen.
Type in your site number, two digit end of school year, M (Monday, Wednesday, Friday) enter to save.
FOR EXAMPLE: 188107M (Monday, Wednesday, Friday backup)
188107T (Tuesday, Thursday backup)
NOTE: Two thumb drives are needed in the event data can not be retrieved from one of the two thumb drives. It is
recommended that the two thumb drives be used solely for EPES back ups. This will save you from losing more than one
day’s work in the event of a hard drive crash, loss of thumb drive and/or information, etc. You should have a folder on
one thumb drive for your Monday, Wednesday, Friday EPES back up information (i.e. 188107M) and one folder on
another thumb drive for your Tuesday, Thursday EPES back up information (i.e. 188107T).
NOTE: The folder names are set up as the site number to differentiate your school from any other, the ending year
indicates what school year the data is from and the M & T differentiates what day the data was backed up.

REQUEST FOR FUNDS
DATE:
REQUESTED BY:
ESTIMATED COST:
ACCOUNT/CLUB TO
BE CHARGED:
ITEM DESCRIPTION:
Signed (Teacher/Sponsor) Signed (Principal)
Distribution - White:
SB 35900 (Revised 5/97) Bookkeeper/Secretary
* * * * * *
REQUEST FOR FUNDS
DATE:
REQUESTED BY:
ESTIMATED COST:
ACCOUNT/CLUB TO
BE CHARGED:
ITEM DESCRIPTION:
Signed (Teacher/Sponsor) Signed (Principal)
Distribution - White:
SB 35900 (Revised 5/97) Bookkeeper/Secretary

Superintendent of Schools
Hillsborough County School Board MaryEllen Elia
Candy Olson, Chairman Chief of Staff

Carolyn Bricklemyer, Vice Chairman James P. Hamilton, Ph.D.
Doretha W. Edgecomb
Jennifer Faliero Chief Business Officer
Carol Kurdell Gretchen Saunders
Jack Lamb, Ed.D
Susan Valdez
School District of Hillsborough County
BANK AUTHORIZATION
Date: 20
Name of Bank:
Branch:
Dear Sir or Madame:
This is your authorization to change the signatures for:

Name of School
of the [ ] checking [ ] savings
Account Number
Name (Typed) * Principal Signature Date
Name (Typed) Title Signature Date
Two (2) check signers are required for this account, one of which must be the Principal. (See asterisk)
Please send signature cards to the school at:
Street City State Zip Code
Sincerely yours,
Sample form – real form available on
email desktop – choose District icon,
MaryEllen Elia District Forms, Bank Authorization
Superintendent Form – print and complete
1. Original to Business Division (to obtain Superintendent's signature)

2. DISTRIBUTION: (A) Original to Business Division (to obtain Superintendent’s signature)
(B) Copy for School
(C) The Business Division will retain copy.

AGREEMENT FOR CHECK SIGNING PRIVILEGES
Two signatures are required on all school checks - the recommended primary check signer is the Principal,
with a designated administrator as the Principal’s alternate; a secondary signer with an alternate should also
be appointed. All personnel authorized to sign school checks should complete this Agreement for Check
Signing Privileges and adhere to the following procedures:
1. Documentation is REQUIRED for each check signed:

a. ORIGINAL, ITEMIZED INVOICE - An original, itemized invoice should support and describe each
expense. Vendor statements or credit card slips alone are not adequate description. Checks
without proper documentation should be authorized by a written memorandum signed by the
Principal.
b. CHECK REQUISITION - A Check Requisition is only required if a sponsor signature is needed, as

in the use of class/club, faculty or media funds.
c. CHECK - The amount and payee should correspond to the invoice information. No “blank checks”
should be authorized - ie, no checks with a blank vendor name or amount.
2. Sign the check – preferably, the administrator should sign the check after the secondary signer.
3. Sign the Log of Checks:

a. Both the check signers should sign the Log of Checks Signed for Payment AT THE TIME the check
is signed. Review the check log to ensure that all checks signed have been accounted for, and
review that the check numbers are sequential, beginning with the number following the ending
number on the previous entry.
b. Do not discard voided checks. Void the check by writing “VOID” across the face of the check and
tearing the signature space off the check. Voided checks should be listed separately on the Log of
Checks.
4. If the SECRETARY/BOOKKEEPER is a routine check signer:

The Principal must also agree the checks cleared on the monthly bank statement to those checks listed
on the Log of Checks, and then sign the bottom of the Log.
5. It is preferable that the same primary (Principal) and secondary signers are used consistently. The
alternates should function as a check signer only in the absence of the primary or secondary signer,
with at least one administrator signature required for each check. The alternates should also be used
when the check is made payable to a check signer.

I have read the foregoing and agree to apply these procedures to the best of my ability.
School: ____________________________
Signature:____________________________ Title: Principal Date:______________
Signature:____________________________ Title: ______________ Date:______________
SB 39910 (Revised 11/01) DISTRIBUTION: Original Auditing Department – Rt. V. Copy as needed

Elementary School Remittance to Budget Office
School Internal Accounts
April 28, 2005
Frequency Info. required Forms remitted

Remittance Type Internal of on check in to
Acct. # Remittance memo section Budget Office
Bus Trips 4020 monthly "Bus Trip #______" n/a
Extended Day Care Programs

8060
(elementary school - project 409) monthly "Extended Day Care" n/a
Facility Rental: Electricity 8070 monthly "Facility Rental Electricity" n/a
Investments with State Board of whenever Memo from
Administration 994 there are idle “SBA Investment” Principal stating
excess dollars intent to invest
Lost/Damaged Textbooks: 8080 "lost/damaged textbooks" n/a

June
Phone reimbursement
(long distance) 8XXX June Employee Name n/a
Do NOT remit this
Petty Check/Change funds various balance to Budget
@ year end
site/ project/fund/ program/
Purchase Order Abatements various as needed account n/a
Salary (Overtime):
Internal Accts.
Facility Rental 8070 asap n/a Overtime Form
w/check to
Internal Accounts various
PERSONNEL
“Sales Tax Remittance”
Sales Tax (rentals) 8400 Monthly n/a
Vandalism of school property 8XXX as needed "Vandalism" n/a
site/ project/fund/ program/
Warehouse Order Abatements various as needed account n/a
1. All checks should include your site number either on the check or on the check skirt (memo section).
2. Remittance advices are NO LONGER NEEDED. Please record account coding on the check skirt.
3. For your school check file, please use the account ledger page as check documentation.
For the Budget Office remittance, please send the check and account codes only.
4. All checks should be made payable to "School District of Hillsborough County".
5. For account code questions, please call the Budget Office at 272- 4312.

Middle School Remittance to Budget Office
April 28, 2005

Athletic Gate Receipts 8240 Monthly “Athletic gate receipts” n/a
Extended Day Care Programs
8060
(middle school - project 483) monthly "Extended Day Care" n/a
Investments with State Board of whenever there Memo from Principal
Administration 994 are idle excess “SBA Investment” stating intent to
dollars invest

June
Field Trip Fees
Nature's Classroom only 4020 When invoiced "Nature's Classroom" n/a
Phone reimbursement
Do NOT remit this
Petty Check/Change funds various balance to Budget @
year end
site/ project/fund/
Purchase Order Abatements various as needed program/ account n/a
Salary (Overtime): Internal Accts.

Facility Rental 8070 Asap n/a Overtime Form
Internal Accounts various w/check to
PERSONNEL
site/ project/fund/
Warehouse Order Abatements various as needed program/ account n/a
School Bookkeeping Handbook (revised 03/08) Page 43e

Senior High Remittance to Budget Office
April 28, 2005

Athletic:
Athletic Gate Receipts/SAC cards 8240 monthly "Athletic Gate Receipts" n/a
Athletic Summer Camp 4XXX monthly "Athletic Summer Camp"
Driver's Ed Fees 8XXX monthly "Driver's Ed. Fees" n/a

Investments with State Board of whenever Memo from Principal
Administration there are idle stating intent to invest
994 “SBA Investment”
excess
dollars
June
PSAT proctor fees 4XXX monthly "PSAT proctor fees" n/a
Phone reimbursement
Do NOT remit
this balance to
Petty Check/Change funds various
Budget @ year
end
site/ project/fund/
Purchase Order Abatements various as needed program/ account n/a
Salary (Overtime): Internal Accts.

Facility Rental 8070 asap n/a Overtime Form
w/check to
Internal Accounts various PERSONNEL
Student Liability Insurance
8XXX monthly "Liability Insurance" n/a
(not athletic insurance)
site/ project/fund/
Warehouse Order Abatements various as needed program/ account n/a
School Bookkeeping Handbook (revised 03/08) Page 43f

Reminder - Procedures for Student Clerks:
1) You must request a unit be setup using the Lawson Position Add/Delete Form. This form can be found
in Ideas > District > District Forms.
2) Send your internal account check to Budget for the total including fringe
3) Report the actual time using the appropriate Lawson Payroll Form. Ask your assigned Payroll clerk for
assistance.

REMITTANCE ADVICE FOR STUDENT CLERKS
(Internal Accounts)
Work Location Number:
Work Location Name:
Paydate:
Employee Name Social Security Number Hours Worked
Total Hours Worked
X Hourly
Rate*
Total Check Attached
Employee's Signature Date
Principal's Signature Date
* Hourly rate is subject to change, based upon minimum wage.

Effective 10/01/96, $4.75 per hour.
Effective 09/01/97, $5.15 per hour.
INSTRUCTIONS:
Attach a copy to the check requisition for the school file. Send the check and
remittance advice to Budget one week before the paydate.
Make additional copies of this form as

needed.
School Bookkeeping Handbook (revised 03/08) Page 43g
Form with internal
accounts check attached
should go to your Area
Director for approval.
Internal Accounts Overtime Payroll Form
School Bookkeeping Handbook (revised 03/08) Page 43h
County Budget Overtime and Non-Job Related NJR Payroll Form
School Bookkeeping Handbook (revised 03/08) Page 43i
XVII. HILLSBOROUGH COUNTY PUBLIC SCHOOLS
See forms -
BOOKSTORE OPERATIONS MANUAL
pg 48&50
A. ESTABLISHING A BOOKSTORE
1. Principal approval is required prior to opening a Bookstore. The Principal should also approve the
type of merchandise offered for sale. The merchandise offered in a Bookstore should enhance the
instructional program.
Examples of items that may be sold in a Bookstore are: Paper, Pencils, Pens, Rulers, Erasers,
Index Cards, Notebooks, Folders, T-shirts.
Examples of items not to be sold in a Bookstore: Food or beverage items

(prohibited by Federal food service regulations)
2. The Principal should designate a Bookstore sponsor.
3. Locate a secure salesroom easily accessible to students.
4. Research possible suppliers and secure shipment. If necessary, obtain cash register
from OMR.
5. The Sponsor should determine selling prices for all merchandise offered for sale.
Note: The maximum average markup allowed is 20%. Prices may be set to cover
costs only (including shipping and sales tax paid to the vendor), but the Bookstore
should not operate at a loss. Slightly more than 20% may be charged on a few items
as long as the total profit does not exceed 20%. Rounding items to the nearest $.05
may be necessary to avoid maintaining pennies for change.
Examples:
Profit Suggested Rounded Off

Item + Sales Tax- x Margin = Selling Price Selling Price
Cost 7.00%
$ 0.25 + $ 0.018 x 120% = $ 0.32 $ 0.30
$ 0.04 + $ 0.003 x 120% = $ 0.05 $ 0.05
6. The Sponsor should obtain a small change fund from the secretary/bookkeeper. The amount of the
change fund should coincide with the amount of business anticipated. This amount can be increased or
decreased as necessary. (Example: a small elementary operation may only need $10, but a larger
senior high would probably need $50).
7. Determine and post hours of operation.

NOTES:
1. Sales tax of 7.00% must be paid on all Bookstore supplies. We recommend that tax
be paid directly to the vendor on product cost. Transferring sales tax on gross sales
is a more costly method.
2. Start up monies may be transferred from the General Miscellaneous account and
returned after profit has been established, or the Bookstore account may run in the
negative until profit is realized. The Bookstore is a service provided through internal
accounts. Monies provided by the District (Budget) may not be used.
3. Bookstore activities are considered a normal school function and should be recorded in
the school’s internal accounts. An outside organization, such as PTA, may assist in
operating the Bookstore as long as the receipts and expenses (and profits) are
recorded in internal accounts.
4. No items may be required for the student to purchase without the full consent of the
principal and approval of the School Board.
5. General Area Director approval is required to close the Bookstore and to approve the
method for dispersing unsold items.
6. Donated items should not be distributed through the Bookstore. These items should
be given to the Principal for distribution. Items given away (purchased through the
bookstore) should be documented and approved by the Principal. Items sold below cost
should also be documented and approved by the Principal. These items will adversely
affect your profit/loss unless tracked effectively (i.e. rung into the cash register
using a separate key).
7. If ID cards are made and sold through the Bookstore, they may be rung through the
cash register after adding a separately programmed cash register key. Further, all
ID card sales should be posted into a separate internal account specifically for ID
card sales (not bookstore). The use of a remittance advice, similar to the Adult
program, should be prepared by the bookstore sponsor to assist the bookkeeper with
correct account posting. Additionally, all purchases for the ID program should be
made from the ID account. ID cards would then not be included on the bookstore
inventory.
8. When collecting for other events, such as Prom, a table may be placed outside the
bookstore for convenience and student receipt books used to document collections.
Such funds would NOT be receipted into the bookstore account; but rather, would go
to the separate account established for that purpose.
9. We recommend that cash registers be used in the larger bookstore operations. When
a cash register is used, a copy of the summary tape should be remitted to the
bookkeeper/secretary along with the correlating deposit.

B. DAILY/MONTHLY ACTIVITIES
Daily
1. Obtain and secure change fund from bookkeeper/secretary.
2. Add sales receipts for the day, remembering to remove change fund first. If a
cash register is used, a copy of the summary tape should be remitted to the
bookkeeper/secretary along with the correlating deposit.
3. Present cash to bookkeeper/secretary each day for official receipting. Both parties
should be present when cash is counted by the bookkeeper/secretary so that the
amount transferred is verified. The Bookstore manager should then receive an
official receipt as verification of transfer of funds. Request the
bookkeeper/secretary to place change fund in the vault before leaving for the day.
Monthly or as often as necessary

1. Check inventory on hand and place order for supplies.
2. Verify sales and purchases against account ledger page obtained from
bookkeeper/secretary.
In January, End and Beginning of School Year, Personnel Change involving Bookstore
1. Take inventory count. Complete BOOKSTORE INVENTORY, page 47 & 48.
Note: You must use cost (last invoice price including sales tax and any
freight charges) to calculate the value of the inventory on hand.
2. Complete BOOKSTORE FINANCIAL STATEMENT, page 49 & 50.

Note: Review item H on Form SB22500 to ensure that the average markup
was 20% or less (but not a loss). If markup was not within the 0% - 20%,
research to determine why. If Bookstore is showing a loss or a profit greater
than 20%, adjust sales prices accordingly.
End of August (During first days of new school year)

1. Verify beginning inventory is the same as the ending inventory at end of school
year.

C. BOOKSTORE INVENTORY – see page 48.
The following instructions should assist the Sponsor in completing the Bookstore Inventory
(SB22400):
DESCRIPTION OF ITEM: Enter a brief description of the item counted. Examples of

items not to be sold in a Bookstore: Food or beverage items (prohibited by Federal food
service regulations)
SALES PRICE OF ITEM: This is the price you set to sell to the students. The maximum
average markup allowed is 20%. Prices may be set to cover costs only (including sales
tax), but the Bookstore should not operate at a loss. Slightly more than 20% may be
charged on a few items as long as the total profit does not exceed 20%. Rounding items
to the nearest $.05 may be necessary to avoid maintaining pennies for change.
NAME OF LAST VENDOR: Enter the name of the vendor you last purchased this
particular supply from.
LAST INVOICE PRICE (1): This amount is obtained by taking the item amount from the
most recent invoice, making sure you have prorated the tax and related freight charges
appropriately.
QUANTITY ON HAND (2): Enter the amount of item on hand.
VALUE OF ITEMS ON HAND (1*2): Multiply the last invoice price (1) times the quantity
on hand (2).
TOTAL THIS PAGE: Add all amounts on current page and enter the amount here.
TOTAL OF ALL PAGES: Add individual page totals to arrive at a summary total and
enter that amount here.

School District of Hillsborough County, Florida Page _________ of __________
Bookstore Inventory
School: Date:
Sales Last Invoice Quantity Value of

Price Name of Price - (including on Items on
Description of Item of item Last Vendor sales tax, freight) Hand Hand
20% markup (1) (2) (1 * 2)
Sponsor Signature: Date: TOTAL THIS PAGE
Principal Signature: Date: TOTAL OF ALL PAGES
SB 22400 (Rev. 3/00)

D. BOOKSTORE FINANCIAL STATEMENT – see page 50.
The following instructions should assist the Sponsor in completing the Bookstore Financial
Statement (SB22500):
DATE FROM: Enter the date from the prior Bookstore Inventory
DATE TO: Enter the date from the current Bookstore Inventory
(A) TOTAL RECEIPTS OF BOOKSTORE: Obtain this amount from ledger pages obtained from
bookkeeper/secretary. Calculate all receipts and appropriate Transfers In/Out for the time
period indicated. DO NOT INCLUDE the beginning balance of the Bookstore account.
(B) STOCK VALUE ON HAND AT BEGINNING OF PERIOD: Total of all pages from prior
Bookstore Inventory
(C) PLUS STOCK BOUGHT THIS PERIOD (FROM BELOW): See (I) Detail of Stock
Purchased. The number entered in “C” would be the total shown in (I). Include appropriate
transfers in/out.
(D) TOTAL STOCK AVAILABLE FOR SALE (B + C): Add B + C and enter the total here.
(E) LESS STOCK VALUE ON HAND AT END OF PERIOD: Total of all pages from current
Bookstore Inventory
(F) COST OF GOODS SOLD TO DATE (D MINUS E): Subtract E from D and enter the total
here.
(G) PROFIT OR (LOSS) (A MINUS F) on bookstore operations: Subtract F from A and enter
the total here.
(H) AVERAGE MARKUP PERCENTAGE: Divide Profit (G) by Cost (F) and enter the total here.
NOTE: Markup percentage should be from 0 - 20%. Note that all losses should be documented
as to the cause of the loss (items sold at a reduced price or incentive giveaways) and
substantiated by a memo approved by the Principal or General Area Director.
(I) DETAIL OF STOCK PURCHASED: Obtain account ledger pages from secretary/bookkeeper
and verify your copies of invoices to account ledger pages – disbursements column. Enter each
check in the space provided for the time period indicated. Also include appropriate Transfers
In/Out for the time period indicated.

Bookstore Financial Statement
Date From: School:
Date To: Sponsor:
A. Total Receipts of Bookstore (acct for all receipts. all money turned in?)
DO NOT include beginning balance of bookstore account.
B. Stock Value on Hand at BEGINNING of Period
C. Plus Stock Bought This Period (from below) +

ONLY include inventoried items.
Inventoried items sold below cost should be
approved by Principal.
D. Total Stock Available for Sale (B + C) =
E. Less Stock Value on Hand at END of Period < >
F. Cost of Goods Sold to Date (D minus E) < >
G. Profit or (Loss) (A minus F) on inventoried items $
H. Less Adjustments (DO NOT include in Line C)

To include items purchased thru the bookstore but given away < >
(ex last year's t-shirts) or non-inventoried purchases (ex ribbons
for the cash register or gifts to student assistants). These items
should be substantiated by memo approved by Principal or GAD.
I. Adjusted Profit or (Loss) (G minus H) for bookstore operations $
J. Adjusted average markup percentage:

(Divide Profit (I) by Cost (F) = %) %
Note: Profit should be from 0% - 20%.
Profits over 20% and losses should be
researched to determine the cause.
K. Detail of stock purchased: (also account for outstanding invoices)
Check # Amount Check # Amount Check # Amount
Sponsor Signature: Principal Signature:

SB 22500 (Rev. 3/00)

^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
J. BOOSTER/PTA ORGANIZATIONS
1. Purpose - Booster/PTA activity should contribute to, and not conflict with, regular school activities.
The Booster/PTA organization should not receipt monies that traditionally belong in the school’s
internal accounts – ie, student activities, club monies, or work order proceeds (see page 28, A2e).
2. In order to create a separate entity from the school, PTA / Booster organizations must have
PARENT and/or community representation. Teachers and school personnel are permitted to be
members, but are encouraged to play a subordinate role to the parents. That is, the Board, Officers
and primary control (check signing, decision making) should be maintained by parents. Without
parent involvement, the organization’s activities must be recorded in the school’s internal accounts.
3. Where to keep the money?

a. PTA organizations have their own separate bank accounts.
b. Most Booster organizations utilize a separate bank account, outside of the school’s internal
accounts. A check signer on these Booster/PTA accounts may not also be a check signer for
the school’s internal accounts (i.e., the Principal may not sign for both accounts). We
recommend that 2 parents have primary check writing authority, with 2 alternates, and that all
checks have 2 signatures authorizing payment.
Advantages of a bank account separate from the school account include:
A separate account allows more liberty regarding expenditures - including paying district
employees directly (such as to operate the concession stand)
minimal regulation (generally no audit unless problems arise)
c. Due to lack of parental support, some Booster organizations elect to utilize the school’s
internal accounts, in which case the Booster account would be set up as a trust account. The
Booster organization administrators would sign the check requisition under the “sponsor”
section, indicating authority to issue checks from this account.
Advantages include:
An internal account may utilize the same check signers as for internal accounts
Still some flexibility in expenditures
Reduces the Treasurer function, as the bookkeeper would perform the paperwork
Disadvantages include:
MUCH extra work for the bookkeeper
Still need a parent Treasurer to act as “sponsor” to authorize check requests
public access to records
may not pay employees directly, such as to operate the concession stand or to pay
a stipend to the bookkeeper (payments to employees must be processed
through the Payroll department using appropriate NJR form).
4. Tax id - If the Booster/PTA organization operates through its own bank account, they must have a
separate tax identification number. They may not use the school’s tax identification number.
5. Form - Annually, the Booster/PTA organization must fill out a blanket Use of School Facility form to
denote their fundraisers and various activities for the entire year (see page 31a-31b1) and provide
insurance information. A fee waiver can be approved by your Area Director.
6. Oversight function - Even though Principals cannot be a Booster check signer, they should still
exercise some oversight over the Booster/PTA organization, as that group is using the school’s
name. As such, the school may be asked to be accountable for Booster debts if proper separation
has not been achieved. Examples of oversight might include the following:
a. reports - request monthly receipt and expense reports and the bank statement/cancelled
checks. Look for odd bank charges, corrections, NSF activity.
b. fundraising - Approve all fundraising efforts and timelines to avoid conflicts with other school
activities
c. double up - 2 signatures for each check, 2 people involved with collections, deposits, etc
d. ensure the check signer is not remitting checks to him/herself (have a second authorized
check signer for those checks).
e. use pre-numbered receipts and checks.
f. enlist a non-officer parent to conduct an annual “audit” of records.
School Bookkeeping Handbook (revised 03/08) page 51

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SCHOOL INTERNAL ACCOUNTS HANDBOOK for Bookkeepers/Secretaries

This handbook and other valuable information is on the web – www.sdhc.k12.fl.us!

VII Bank Reconciliation - EPES .....................................................................................16

School Bookkeeping Handbook (revised 03/08) Page 1

I. TWO KINDS OF $$$$’S

1. Budget/ County/ District funds

2. Internal accounts/ School activity funds

II. CASH MANAGEMENT

A. Funds generated or collected on school grounds by school employees or students should be

C. Purchases shall not exceed resources.

D. All monies remitted to the secretary/bookkeeper should be recorded immediately on an official

E. Cashing personal checks is prohibited.

H. Contracts should be Board approved.

School Bookkeeping Handbook (revised 03/08) Page 2

Secretary/Bookkeeper Back Up Personnel

School Bookkeeping Handbook (revised 03/08) Page 3

... Per the District Auditing Office

School Bookkeeping Handbook (revised 03/08) Page 3a

Two ways to receipt funds collected by

Student Receipt Money Collected

STUDENT/FACULTY MEMBER MONIES GIVEN TO STUDENT/FACULTY MEMBER:

STUDENT/FACULTY MEMBER MONIES GIVEN TO SECRETARY/BOOKKEEPER:

School Bookkeeping Handbook (revised 03/08) Page 4

4. Review the receipt data:

6. Reference: The Student Receipt number series should be referenced on the

7. Cross-reference: The Official Receipt number and amount should be referenced

9. Completed Student Receipt books should be maintained for audit.

School Bookkeeping Handbook (revised 03/08) Page 4a

School SAMPLE ELEMENTARY Date 8/14/xx

School SAMPLE ELEMENTARY Date 8/14/xx

School SAMPLE ELEMENTARY Date 8/15/xx

School SAMPLE ELEMENTARY Date 8/15/xx

Sample of computerized printed Official Receipt #2482 on page 6a

School Bookkeeping Handbook (revised 03/08) Page 4b

School name: FINAL

School Bookkeeping Handbook (revised 03/08) Page 4c

5. Reference: The Official Receipt number and amount should be referenced on

SCHOOL DISTRICT OF HILLSBOROUGH COUNTY, FLORIDA

Teacher: ___Carol Teacher______ Purpose: Field Trip-Lowry Zoo

Carol Teacher Susan

School Bookkeeping Handbook (revised 03/08) Page 5

4. Completed Official Receipts should be maintained for audit.

5. Reminder for computer receipting:

6. Voided Official Receipts

b. All "VOID" Official Receipts should be posted to the General Miscellaneous

8. Exceptions: Transactions/collections which are not officially receipted:

School Bookkeeping Handbook (revised 03/08) Page 6

Monies Collected Form

Part 1 given to sponsor for their placed in sponsor's mailbox as

Computerized Printed Receipt - 3 parts

Account # Account Title Memo Amount

Received by Total $75.00

Account # Account Title Memo Amount

Received by COPY Total $75.00

4040Sunshine Dues SR#N29231-34 Social Dues $75.00

Receipt # K= $75.00 $75.00

1. A Monies Collected Envelope (Lawson order#1000311) should be used to turn money

The envelope should include:

School Bookkeeping Handbook (revised 03/08) Page 7

3. Monies - Count and prepare the monies for deposit:

6. Errors requiring correction should be posted to your over/short account. A memo

School Bookkeeping Handbook (revised 03/08) Page 9

Amount should equal

School Bookkeeping Handbook (revised 03/08) Page 9a

Teacher: _Carol Teacher____ Purpose: Field Trip-Lowry Zoo