Local School Accounting

Transcription

1 Local School ing Chart of s 7/1/2016 Created for: The Cobb County School District 514 Glover Street Marietta, Ga (770) User Guide for Bookkeepers 3/16/2018 Created by: CCSD Financial Services Internal Compliance 440 Glover Street Marietta, GA 30060

2 Revision Chart The following chart lists the revisions made to this document. Use this to describe the changes or additions made to the document each time it is re-published (draft or final). The description should outline the changes as possible. Date Published By Revision Notes 01/03/2017 Financial Analysis & Training Local School ing (LSA) Initial Draft Release. 02/15/2017 Financial Analysis & Training LSA made additions/deletions from Bookkeeper feedback. LSA Finalized & Approved Numbers. 03/30/2017 Financial Analysis & Training Receipting/Disbursing Rules Finalized. 04/11/2017 Financial Analysis & Training Additional accounts added. 4/14/2017 Financial Analysis & Training Added transfer language to credit card section. 05/31/2017 Internal Compliance & LSA Updated Receipting/Disbursing Rules for School Year. 12/19/2017 Internal Compliance & LSA Mid-Year Update to Receipting/Disbursing Rules for School Year. 03/16/2018 Internal Compliance & LSA Update Travel Regulation Hyperlink Cobb County School District Page 2 of 23

3 Local School ing...1 Revision Chart...2 Chart of s...4 Credit Cards...4 Chart of s Reference Guide...5 Field Trip & Activity s... 5 Main FT/ACT s... 5 Grade Level & Multi-Grade FT/ACT s... 5 Instructional Classroom s... 7 Instructional Special Use s... 8 Instructional Test s... 8 Vocational s... 9 Operational s... 9 Operational s - Special Use After School Program (ASP) s Class s Club s Faculty s Donation s Contribution s Fundraiser s Fundraiser Special Use s Special Event s Instructional Business Program Change Fund Athletic s Athletic Management s Clearing s Miscellaneous Clearing s Unclaimed Funds Adult Education s Summer School General Ledger s Cobb County School District Page 3 of 23

4 Chart of s The Chart of s is a standardized list of accounts, maintained by the Internal Compliance Department, created to define the accounting and financial reporting of the local school s programs and activities. The Chart of s is designed to provide school management with a comprehensive account structure for its internal financial reporting as well as reporting to the Financial Services Division. The Chart of s includes a comprehensive list of accounts for all school levels. Depending upon the nature of each individual school s programs and activities, certain account ranges may not be deemed applicable to an individual school. In addition, some accounts are generic and must be identified using the Fs-435 A, B or C Mapping document for Elementary, Middle or High School, respectively. A hard copy of this document should be maintained in the Bookkeeper s office and submitted monthly to Local School ing, along with the Fs-172 Bookkeeper Month End Report. The Chart of s includes an and Description. It also provides the specific details concerning the allowable receipts, disbursements and transfers for individual accounts in accordance with, and in some cases references to, Cobb County School District (CCSD) Policies and District Administrative Rules and related regulations. It may be necessary for some accounts to have deficit balances while awaiting reimbursements. All transfers to cover specific disbursements should be made at the time of the disbursement. The following accounts may carry deficit balances: ASP Tuition Revenue, Change Fund, County Reimbursements, Performing Arts Revenue, Performance Contracts and ROTC. Questions concerning the Chart of s or requests for exceptions must be directed to Internal Compliance. Credit Cards It is the goal of the Financial Services Division of CCSD to continually evaluate processes and identify opportunities for additional programs benefiting the District and the population we serve. The expansion of credit card processing capabilities for the local schools is an opportunity to provide parents with optional online payment capabilities. Throughout the Chart of s, designated credit card accounts are identified in BLUE. These accounts are unique because, in addition to daily normal accounting activity, they will also be used for the processing and systematic posting of credit card payments through MyPaymentsPlus. Transfers to other accounts to move the credit card revenue to the appropriate account will routinely occur. Cobb County School District Page 4 of 23

5 Chart of s Reference Guide Description Receipts Disbursements Field Trip & Activity s Main FT/ACT s ES Main FT/ACT MS Main FT/ACT Collections or refunds after FT/ACT is closed HS Main FT/ACT Transfers of balances from field trip/activity accounts after all field trip/activity expenses have been paid. Grade Level & Multi-Grade FT/ACT s See Below Collections to cover the cost of the field trip/activity including, but not limited to, the cost of admission tickets, meals, T-shirts, transportation (including tips), and substitute teachers for field trips and activities. Collections for activities including classroom activities. Transfers from Main Field Trip/Activity account to cover deficit balances of field trips. Payments to the District for the cost of substitute teachers, transportation services, and other previous year field trip/activity expenses after the field trip/activity account has been closed. Transfers to accounts directly related to field trip activities including the Performance Contract account. Transfers to other field trip/activity accounts to cover deficit balances of field trips/activities. Payments for tickets, meals, transportation (including tips) and other specific trip expenses. Payments to the District for the cost of substitute teachers and transportation services incurred as part of field trip cost. Reimbursements to chaperones traveling on student field trips for expenses incurred. Transfers to other field trip/activity accounts and Performance Contracts. Transfers of balance in field trip/activity account to Main Field Trip/Activity account at the conclusion of the field trip/activity and after all expenses have been paid. Cobb County School District Page 5 of 23

6 Description Description Description ELEMENTARY SCHOOL 1907 ES Multi-Gr FT/Act th Grade FT/Act KINDERGARTEN FT/ACT MIDDLE SCHOOL th Grade FT/Act Kindergarten FT/Act TH GRADE FT/ACTIVITY th Grade FT/Act Kindergarten FT/Act th Grade FT/Act th Grade FT/Act Kindergarten FT/Act th Grade FT/Act th Grade FT/Act Kindergarten FT/Act th Grade FT/Act th Grade FT/Act Kindergarten FT/Act th Grade FT/Act th Grade FT/Act Kindergarten FT/Act th Grade FT/Act th Grade FT/Act Kindergarten FT/Act th Grade FT/Act TH GRADE FT/ACTIVITY 1009 Kindergarten FT/Act th Grade FT/Act th Grade FT/Act ST GRADE FT/ACTIVITY TH GRADE FT/ACTIVITY th Grade FT/Act st Grade FT/Act th Grade FT/Act th Grade FT/Act st Grade FT/Act th Grade FT/Act th Grade FT/Act st Grade FT/Act th Grade FT/Act th Grade FT/Act st Grade FT/Act th Grade FT/Act th Grade FT/Act st Grade FT/Act th Grade FT/Act th Grade FT/Act st Grade FT/Act th Grade FT/Act th Grade FT/Act st Grade FT/Act th Grade FT/Act th Grade FT/Act ND GRADE FT/ACTIVITY TH GRADE FT/ACTIVITY th Grade FT/Act nd Grade FT/Act th Grade FT/Act th Grade FT/Act nd Grade FT/Act th Grade FT/Act th Grade FT/Act nd Grade FT/Act th Grade FT/Act th Grade FT/Act nd Grade FT/Act th Grade FT/Act th Grade FT/Act nd Grade FT/Act th Grade FT/Act TH GRADE FT/ACTIVITY nd Grade FT/Act th Grade FT/Act th Grade FT/Act nd Grade FT/Act th Grade FT/Act th Grade FT/Act RD GRADE FT/ACTIVITY 2900 MS MULTI-GRADE FT/ACT th Grade FT/Act rd Grade FT/Act MS Multi-Grade FT/Act th Grade FT/Act rd Grade FT/Act MS Multi-Grade FT/Act th Grade FT/Act rd Grade FT/Act MS Multi-Grade FT/Act th Grade FT/Act rd Grade FT/Act MS Multi-Grade FT/Act th Grade FT/Act rd Grade FT/Act MS Multi-Grade FT/Act th Grade FT/Act rd Grade FT/Act MS Multi-Grade FT/Act th Grade FT/Act rd Grade FT/Act MS Multi-Grade FT/Act th Grade FT/Act TH GRADE FT/ACTIVITY 2908 MS Multi-Grade FT/Act HS MULTI-GRADE FT/ACT th Grade FT/Act MS Multi-Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act MS Multi-Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act MS Multi-Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act MS Multi-Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act MS Multi-Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act MS Multi-Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act MS Multi-Grade FT/Act HS Multi-Grade FT/Act TH GRADE FT/ACTIVITY HIGH SCHOOL 3908 HS Multi-Grade FT/Act th Grade FT/Act TH GRADE FT/ACTIVITY 3909 HS Multi-Grade FT/Act th Grade FT/Act th Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act th Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act th Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act th Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act th Grade FT/Act HS Multi-Grade FT/Act th Grade FT/Act th Grade FT/Act HS Multi-Grade FT/Act ES MULTI-GR FT/ACT th Grade FT/Act HS Multi-Grade FT/Act ES Multi-Gr FT/Act th Grade FT/Act HS Multi-Grade FT/Act ES Multi-Gr FT/Act th Grade FT/Act HS Multi-Grade FT/Act ES Multi-Gr FT/Act th Grade FT/Act HS Multi-Grade FT/Act ES Multi-Gr FT/Act TH GRADE FT/ACTIVITY 3920 HS Multi-Grade FT/Act ES Multi-Gr FT/Act th Grade FT/Act ES Multi-Gr FT/Act th Grade FT/Act 2 Cobb County School District Page 6 of 23

7 Description Receipts Disbursements Instructional Classroom s 4000 INSTRUCTIONAL Collection of funds relating to the Instructional Classroom account Inst: Art Refunds or rebates Inst: Band Inst: Business Reimbursements received from the Cobb County School District for ROTC Inst: Chemistry 4005 Inst: Chorus 4006 Inst: Dance 4007 Inst: Drama 4008 Inst: Engineering 4009 Inst: Family & Consmr Sc 4010 Inst: Foreign Language 4011 Inst: Gifted 4012 Inst: Language Arts 4013 Inst: Magnet 4014 Inst: Math 4015 Inst: Music 4016 Inst: Orchestra 4017 Inst: Performing Arts 4018 Inst: Physical Education 4019 Inst: Reading 4020 Inst: ROTC 4021 Inst: Science 4022 Inst: Social Studies 4023 Inst: Special Ed 4024 Inst: Speech 4025 Inst: STEAM 4026 Inst: STEM 4027 Inst: Vocabulary 4028 Inst: Other Inst: Other Inst: Other Inst: Other Inst: Other 5 Reimbursements received from other agencies. Payments for the purchase of instructional supplies and costs related to the Instructional Classroom account. Transfers to County Payroll Expense. Transfers to Inventoried Property. Transfers to other Field Trip & Activity s for expenditures related to the Instructional Classroom account. Transfers to other accounts for expenditures related to the Instructional Classroom account. Cobb County School District Page 7 of 23

8 Description Receipts Disbursements Instructional Special Use s 4100 AGENDAS/PLANNERS Collections from students for the 4101 LOST/DAMAGED TEXTBOOKS purchase or replacement of agendas, planners or workbooks WORKBOOKS Collections from students for lost or damaged textbooks and workbooks provided by CCSD. Refunds or reimbursements. Transfers from Textbook Deposits for books on loan that are not returned GradPoint/GaVS Collections from the High School Computer-Based Programs [GradPoint, Georgia Virtual School (GaVS)]. Instructional Test s 4200 TESTS Collection of fees from students to cover the cost and administration 4201 Test: AP of tests Test: EOCT 4203 Test: Foreign Language 4204 Test: Math 4205 Test: PSAT 4206 Test: SAT 4207 Test: Other 1 Refunds or reimbursements. Rebates. Payments for the cost to purchase or replace agendas, planners or workbooks for student use. Transfers to other accounts to benefit the Instructional program. Transfers to Admin Supply & Furn to pay for envelopes used to mail student report cards. Transfers to Postage/Mailing to pay for postage used to mail student report cards. Transfers to Student Recognition. High Schools Only: Transfers to the Instructional program for the purchase of scanner for Textbook Inventory Management System. Payments for the cost of the High School Computer-Based Programs [GradPoint, Georgia Virtual School (GaVS)] including supplies, administration and monitoring costs. Transfers to County Payroll Expense. Advanced Placement Tests Only: Payments in accordance with District Administrative rule IDCE-R Advanced College Placement. Payments for the costs of tests and the administration of tests. Payments in accordance with rebate letter. Transfers to County Payroll Expense. Transfers to Travel. Cobb County School District Page 8 of 23

9 Vocational s Description Receipts Disbursements VOCATIONAL Voc: Auto Mechanics Revenue from services performed or products sold to further the learning process Voc: Construction 4303 Voc: Cosmetology 4304 Voc: Culinary Arts 4305 Voc: Drafting 4306 Voc: Graphic Arts 4307 Voc: Horticulture 4308 Voc: Law Enforcement 4309 Voc: Media/Video Prod 4310 Voc: Robotics 4311 Voc: Other Voc: Other Voc: Other Voc: Other Voc: Other 5 Operational s 5000 Op: After Hours Enrichmnt Collection of funds relating to 5001 Op: Clinic operational account. Exception: 5004 Op: Principal 5002 Op: Phone Charges Discretion (transfers only) Op: Postage/Mailing 5004 Op: Principal Discretion 5005 Op: Printing/Photo Sup 5006 Op: School Uniforms 5007 Op: Staff Development 5008 Op: STEAM 5009 Op: STEM 5010 Op: Student Needs 5011 Op: Student Recognition 5012 Op: Other Op: Other Op: Other Op: Other Op: Other Op: Other 6 Transfers from donation account, if designated use is to benefit operational account. Transfers from fundraiser account, if designated use is to benefit operational account. Payments for the cost of instructional items related to a particular vocational course. Transfers to other accounts for expenditures related to the Vocational account. Payments for costs related to operational account. Exception: 5004 Op: Principal Discretion (transfers only). Transfers to County Payroll Expense. Transfers to Inventoried Property. Transfers to other accounts for expenditures related to the Operational account. Cobb County School District Page 9 of 23

10 Description Receipts Disbursements Operational s - Special Use 5100 Op: Bank Charges Reversal of bank charges. Transfers from Principal s Discretionary accounts to cover charges not credited by the bank Op: Building & Grounds Refunds or rebates. Payments for bank related expenses and supplies. Payments for supply and maintenance expenses for the building and grounds. Payments for false alarms on building security systems. Payments for school emergency kit supplies. Transfers to Inventoried Property Op: Cell Tower Funds Per District Administrative Rule FEAE-R funds are restricted and cannot be used for: Celebration activities Staff and student incentive programs Activities of a social nature Cell tower proceeds. Payments made in accordance with District Administrative Rule FEAE-R (See Section E Revenues). Transfers to Inventoried Property. Transfers to County Payroll Expense. Transfers to Travel Op: Cert of Attendance Collection of fees for certificates of attendance Op: Damaged Rcpts/Checks Damaged master receipts which are deemed unusable and no financial information has been recorded. Skipped master receipts and no financial information has been recorded. Skipped student statement receipt numbers and no financial information has been recorded. Payments for paper, supplies and equipment to comply with state regulations. Payment of expenses related to the maintenance and administration of the attendance office. Transfers to benefit Instructional programs and Student Recognition. Damaged school checks which are deemed unusable and no financial information has been recorded. Skipped school checks and no financial information has been recorded Op: Equipment & Furniture Payments for equipment and furniture which do not meet inventoried property requirements. Payments for computer accessories. Payments for equipment and furniture repairs. Cobb County School District Page 10 of 23

11 Description Receipts Disbursements 5106 OP: GUIDANCE Collection of fees for transcripts in accordance with District Administrative Rule JR-R, and student IDs. Collection of fees for Guidancerelated programs. Payment for expenses to produce transcripts and student IDs. Payments for Guidance-related expenses. Payment of expenses for student and parent hospitality food and refreshment items for Guidance/Counseling activities. Transfers to benefit Instructional programs and Student Recognition. Transfers to Inventoried Property. Transfers to Travel. Transfers to other accounts for expenditures related to the Guidance account Op: Hosp/Non-Staff Non-staff hospitality and recognition may be provided for school support organizations, volunteers and other Cobb County School District employees. Transfers from donation accounts. Transfers from discretionary accounts. Transfers from fundraiser accounts. Payment of expenses for dinners, snacks, hospitality food items, and other allowable entertainment and recognition items for non-staff Op: Hosp/Staff Recog Transfers from donation accounts. Transfers from discretionary accounts. Transfers from fundraiser accounts Op: Interest Income Interest earned and credited on checking, savings and investment accounts. Payment of expenses for dinners, snacks, hospitality food items, and other allowable entertainment and recognition items for staff. Transfers to other accounts at discretion of Principal. Transfers, if necessary, to the appropriate scholarship or grant account to properly record the earned interest Op: Inventoried Property Payments for the cost of Inventoried Property items. Refer to Property Control Quick Reference Guide OP: LOST/DMGD SCH PROP Collection as restitution for damage to school buildings, grounds, buses, equipment or other school property. Collections from returning employees for missing equipment, including but not limited to, laptops, ipads and peripherals. Insurance payments for damage. Payments to replace missing laptops or peripherals. Payments for the cost of repairs to be paid with school funds. Reimbursements to CCSD for repairs or replacements that the District makes for damaged property. Transfers to Building & Grounds or Instructional s if restitution is made on school property that will not be replaced. Cobb County School District Page 11 of 23

12 Description Receipts Disbursements 5112 OP: MEDIA Collections for lost books and late fees for overdue books. Refunds or reimbursements. Payments for Media-related expenses. Payments for student and parent hospitality food and refreshment expenses related to Media Center activities. Transfers to Student Recognition for Mediarelated activities. Transfers to Inventoried Property. Transfers to County Payroll Expense. Transfers to Travel. Transfers to other accounts for expenditures related to the Media account Op: Miscellaneous Use of this account should be limited to transactions that cannot be assigned to another account in the Chart of s. Collection of funds not relating to any other account. Collections from staff for small amounts of tax charged in error on procurement card purchases. Payments for items purchased for administrative purposes not relating to other accounts. Payment of sales tax charged in error on procurement card. Credits received for fraudulent procurement card charges. Payments to the District for fraudulent procurement card charges. Money found on campus (post to No Name ). Reverse and correct to appropriate activity account if student name can be determined. Transfers from appropriate accounts to cover miscellaneous expenses as they are incurred. Payments for lost or misplaced devices or other items taken up and retained by school staff. Transfers to other accounts Op: Office/Admin Supplies Payments for office/administrative supplies. Payments for software and licenses, including school blog accounts. Payments for fees for Notary Public certification and seal OP: PARKING FINES Collections for parking fines. Transfers to other accounts to benefit the Instructional program and Student Recognition. Transfers to other accounts for parkingrelated expenses. Transfers to Building & Grounds. Cobb County School District Page 12 of 23

13 Description Receipts Disbursements 5116 Op: Performance Contracts Reimbursements from county funds. Payment to a non-employee, individual or a business entity contracting with the local school to perform agreed upon services. Payments to the District for Performance Contracts paid with a combination of local funds and county funds Op: Prof/Instnl Dues 5118 Op: Reconciling Items Posting error or correction of posting error which may be traced to bank statement, bank advice or other documentation Op: Reg Fees Semnrs/Confs 5120 Op: Travel Transfers from other accounts to clear posting errors. Payment of expenses for school or institutional membership dues to professional organizations or institutions (Note: CCSD joins the Cobb Chamber of Commerce as a District; therefore, individual schools do not have to join). Payments for individual memberships in professional organizations when membership is required to allow students to participate in the organization s instructional related activities. Payments for vendor membership cards (ex: Sam s, Costco, B.J. s). Posting error or correction of posting error which may be traced to bank statement, bank advice or other documentation. Transfers to other accounts to clear posting errors. Transfer positive balance at year-end to the Instructional account. Payments for school staff member registration fees to seminars or conferences. Payments to vendors for employee travel expenses (excluding registration fees for seminars or conferences) in accordance with CCSD Travel Regulations and Procedures. Reimbursements for travel expenses paid from school activity funds in accordance with CCSD Travel Regulations and Procedures. Cobb County School District Page 13 of 23

14 Description Receipts Disbursements After School Program (ASP) s 5200 ASP Tuition Collections of ASP tuition. Transfers from donation accounts if intent of donation is to supplement tuition. Transfers from Scholarship accounts ASP Operational Collection of funds relating to ASP operational account. Class s Transfer from discretionary accounts for payments made to the lunchroom for subsidized snack exceptions. Transfers from donation account, if designated use is to benefit ASP operational account. Transfers from fundraiser account, if designated use is to benefit ASP operational account. Transfers from discretionary accounts. Remittance of collections to CCSD should include tuition for the last business day of the month and must be received in ing Services by the 10 th of each month. Refunds to parents/guardians for student tuition. Transfers to Reconciling Items. Payment for expenses related to the ASP, including snacks and supplies. Payment for vendor membership card if used to purchase ASP supplies. Payments for costs related to the ASP operational account. Transfers to ASP Tuition account. Transfers to Inventoried Property. Balances are established as each freshman class enters. These balances are carried forward each year until graduation. Graduating class officers should provide written documentation to Principal how remaining funds should be spent Senior Class Prior Year Collections for class dues SR CLASS CURRENT YEAR 6002 JUNIOR CLASS 6003 SOPHOMORE CLASS 6004 FRESHMAN CLASS Payment for expenses authorized by class members and/or approved by the Principal. Transfer of class funds to other accounts utilizing form FS-116. Club s Management of Club s should be maintained in accordance with District Administrative Rule JHC-R School Clubs/Organizations and Student Organizations. See Below Collection of club dues. Collection of funds related to Club account. Remittance of state and national dues. Payments for the cost of supplies. Payments authorized by club members, recommended by the sponsor and approved by the Principal. Transfers to other accounts authorized by club members and recommended by the sponsor for approval by the Principal, utilizing form FS-116. Cobb County School District Page 14 of 23

15 Description Description Description 6100 CLUBS 6137 Club: Gardening 6174 Club: Peer Helpers 6101 Club: 4 H 6138 Club: German 6175 Club: Photography 6102 Club: Academic Team 6139 Club: Glee 6176 Club: Reading 6103 Club: Aerospace 6140 Club: Guitar 6177 Club: Robotics 6104 Club: Anime 6141 Club: Habitat 4 Humanity 6178 Club: Running 6105 Club: Art 6142 Club: Health & Fitness 6179 Club: Science 6106 Club: Beta 6143 Club: Helping Hands 6180 Club: Skills USA 6107 Club: Book 6144 Club: History 6181 Club: Soccer 6108 Club: Bridge 6145 Club: Honors Art 6182 Club: Sources of Strength 6109 Club: Broadcast 6146 Club: Honors English 6183 Club: Spanish 6110 Club: Builder's 6147 Club: Honors French 6184 Club: STEAM 6111 Club: Chemistry 6148 Club: Honors German 6185 Club: STEM 6112 Club: Chess 6149 Club: Honors Latin 6186 Club: Student Council 6113 Club: Chorus 6150 Club: Honors Science 6187 Club: Student Govt Assoc 6114 Club: Computer Science 6151 Club: Honors Service 6188 Club: Technology 6115 Club: Cosmetology 6152 Club: Honors Soc. Studies 6189 Club: TRI-M 6116 Club: Crafts 6153 Club: Honors Spanish 6190 Club: TSA 6117 Club: Culinary 6154 Club: Honors Technical 6191 Club: Video Production 6118 Club: Culture 6155 Club: Honors Thespian 6192 Club: Writing 6119 Club: Dance 6156 Club: Hope 6193 Club: Zoology 6120 Club: Debate 6157 Club: Horticulture 6194 Club: Other Club: DECA 6158 Club: HOSA 6195 Club: Other Club: Drama 6159 Club: Humane Society 6196 Club: Other Club: Engineering 6160 Club: Humanitarian 6197 Club: Other Club: Environmental/Green 6161 Club: Interact 6198 Club: Other Club: Etiquette - Men 6162 Club: Japanese 6199 Club: Other Club: Etiquette - Women 6163 Club: Jazz 6200 Club: Other Club: Fashion 6164 Club: Key 6201 Club: Other Club: FBLA 6165 Club: Latin 6202 Club: Other Club: Fencing 6166 Club: Lego 6203 Club: Other Club: Film 6167 Club: Link Crew 6204 Club: Other Club: Forensic Science 6168 Club: Marketing 6205 Club: Other Club: French 6169 Club: Math 6206 Club: Other Club: Future Cities 6170 Club: Model U.N Club: Other Club: Future Educators 6171 Club: Mu Alpha Theta 6208 Club: Other Club: Future Leaders 6172 Club: Music 6209 Club: Other Club: Future Physicians 6173 Club: National Honor Scty 6210 Club: Other Club: Other 18 Cobb County School District Page 15 of 23

16 Faculty s Description Receipts Disbursements 6300 FACULTY Collections from faculty and staff for dues, activities, spirit wear and other items approved by the faculty committee Faculty: Activities Donation s All Donation s must maintain a zero balance. Transfers from donation accounts DONATIONS Collection of donations received Don: Booster Organization 7002 Don: PTA/PTSA 7003 Don: School Foundation Contribution s Transfers from other accounts for funds donated to school, per Unclaimed Funds/Outstanding Checks procedures Grant 1 Revenue from granting agency Grant Grant Grant Grant Grant Grant Grant Grant Grant 10 Transfers from appropriate accounts that require matching school contributions as a part of the grant MEMORIAL FUNDS Contributions for special scholarships 7201 Memorial Fund 1 or memorials Memorial Fund Memorial Fund Memorial Fund Memorial Fund SCHOLARSHIPS 7301 Scholarship Scholarship Scholarship Scholarship Scholarship Scholarship ASP Transfers from donation accounts. Transfers from fundraiser or special events accounts which were held for the purpose of benefiting scholarships or memorials. Payment for expenses approved by the faculty committee, including gift cards. Payments limited to the specific purpose for which the funds were received. Transfers to accounts as designated by donor. Disbursements are not permitted from donation accounts. Payments specifically authorized for the purpose of utilizing grant funds. Transfers to Inventoried Property account for items allowed per the grant stipulations. Transfers to County Payroll Expense for payroll expenses allowed per the grant stipulations. Transfers to Performance Contracts for contracts allowed per the grant stipulations. Transfers to Travel allowed per the grant stipulations. Transfers to other accounts allowed per the grant stipulations. Payments limited to the specific purpose for which the funds were received. Transfers to After School Program Tuition. Cobb County School District Page 16 of 23

17 Fundraiser s Description Receipts Disbursements Management of Fundraising s should be maintained in accordance with District Administrative Rule JHA-R Student Activities Fund Raising. See Below Collections from the sale of goods and/or services. Donations received in lieu of sale of goods and/or services. Funds received from fundraiser vendors. Funds received from Commitment Cards. Payments for the cost of goods sold and other costs related to fundraising project. Transfer of profits to appropriate accounts per the designated purpose of the fundraiser. Transfers of commitment card funds to the appropriate account, in accordance with company s guidelines. Transfers of Picture and Vending Profits to other accounts at discretion of Principal. Description Description Description 7400 FUNDRAISERS 7416 FR: Publix 7431 FR: Other FR: Art 7417 FR: Recycling 7432 FR: Other FR: ASP 7418 FR: Smoothie King 7433 FR: Other FR: Band 7419 FR: Spirit Wear 7434 FR: Other FR: Book Fairs 7420 FR: Staff Dress Down 7435 FR: Other FR: Box Tops 7421 FR: STEM/STEAM 7436 FR: Other FR: Chick-Fil-A 7422 FR: Student Dress Down 7437 FR: Other FR: Chorus 7423 FR: Utility Company Other 7438 FR: Other FR: Coca Cola 7424 FR: Vending-Coffee 7439 FR: Other FR: Fine Arts 7425 FR: Vending-Copy/Med Ctr 7440 FR: Other FR: Food Sales 7426 FR: Vending-Drinks 7441 FR: Other FR: GNG True Blue Schools 7427 FR: Vending-Faculty 7442 FR: Other FR: Kroger 7428 FR: Vending-Pencils 7443 FR: Other FR: Music 7429 FR: Vending-Snacks 7444 FR: Other FR: Orchestra 7430 FR: Vending-Water 7445 FR: Other FR: Pictures Cobb County School District Page 17 of 23

18 Description Receipts Disbursements Fundraiser Special Use s Management of Fundraising s should be maintained in accordance with District Administrative Rule JHA-R Student Activities Fund Raising FR: Newspaper Collections from the sale of: 7501 FR: SCHOOL STORE Newspapers and advertisements. School Store Items FR: YEARBOOK Collections from the sale of school yearbooks. Special Event s See Below Collections for the sale of admission tickets and other receipts related to special events. Payments for the cost of: Supplies, paper and printing. Products to be sold in the School Store. Student hospitality food and refreshment items related to Fundraiser Special Use Activities. Transfer of profits to appropriate accounts per the designated purpose of the fundraiser. Payments for yearbook related costs. Transfer of profits to other accounts at the discretion of Principal after all yearbook related costs have been paid. Payment for expenses related to the special event. Transfer to County Payroll Expense. Transfer of profit to the account benefitting from the special event. Description Description Description 7600 SE: ELEMENTARY SCHOOL 7700 SE: MIDDLE SCHOOL 7800 SE: HIGH SCHOOL 7601 SE: ES - School Dance 7701 SE: MS - School Dance 7801 SE: HS - Homecoming 7602 SE: ES - Talent Show 7702 SE: MS - Talent Show 7802 SE: HS - Pageant 7603 SE: ES - Other SE: MS - Other SE: HS - Prom 7604 SE: ES - Other SE: MS - Other SE: HS - ROTC 7605 SE: ES - Other SE: MS - Other SE: HS - Shop with a 7606 SE: ES - Other SE: MS - Other SE: HS - Theater 7607 SE: ES - Other SE: MS - Other SE: HS - Other SE: HS - Other SE: HS - Other SE: HS - Other SE: HS - Other 5 Cobb County School District Page 18 of 23

19 Description Receipts Disbursements Instructional Business Program Management of Instructional Business Program account should be maintained in accordance with Special Student Services guidelines Inst Business Program Collections from Instructional Business Program activities. Change Fund 7900 Change Fund Change funds should be redeposited in the same amount as requested. Athletic s Payment for expenses related to Instructional Business Program. Transfers of profits to appropriate accounts to benefit the Instructional Business Program. Entry to record change fund order request. Checks made payable for change fund in accordance with Local School ing Standard Operating Procedures. Management of Athletic s should be maintained in accordance with District Administrative Rule DK-R Student Activities Funds Management. See Below Collections from ticket sales and/or gate receipts. Collection of camp fees. Collection of funds related to the Athletic account. Share of profit from away tournament. Payments for Regional Association dues. Payments for purchases of supplies and equipment to maintain the individual programs that do not meet Inventoried Property requirements. Payments for expenses related to the Athletic account including but not limited to student recognition, transportation and meals. Transfers to other Athletic accounts. Transfers to County Payroll Expense. Transfers to Inventoried Property. Transfers to Travel. Transfers to other accounts for expenditures related to the Athletic account. Cobb County School District Page 19 of 23

20 Description Description Description 8000 ATHLETICS 8013 Ath: Gymnastics 8026 Ath: Track 8001 Ath: Baseball 8014 Ath: Lacrosse 8027 Ath: Volleyball 8002 Ath: Basketball 8015 Ath: Lacrosse - Boys 8028 Ath: Wrestling 8003 Ath: Basketball - Boys 8016 Ath: Lacrosse - Girls 8029 Ath: Other Ath: Basketball - Girls 8017 Ath: Rifle Team 8030 Ath: Other Ath: Cheerleading 8018 Ath: Soccer 8031 Ath: Other Ath: Cricket 8019 Ath: Soccer - Boys 8032 Ath: Other Ath: Cross Country 8020 Ath: Soccer - Girls 8033 Ath: Other Ath: Dance 8021 Ath: Softball 8034 Ath: Other Ath: Drill Team 8022 Ath: Softball/Fast Pitch 8035 Ath: Other Ath: Fencing 8023 Ath: Sports Medicine 8036 Ath: Other Ath: Football 8024 Ath: Swim Team 8037 Ath: Other Ath: Golf 8025 Ath: Tennis 8038 Ath: Other 10 Description Receipts Disbursements Athletic Management s 8100 Ath: Gate/General Collection of funds related to the Athletic Management account Ath: Passes 8102 Ath: Physicals Payments for Regional Association dues. Payments for purchases of supplies and equipment to maintain the individual programs that do not meet Inventoried Property requirements. Payment for expenses related to the Athletic Management account including but not limited to student recognition, transportation and meals. Transfers to other Athletic accounts. Transfers to County Payroll Expense. Transfers to Inventoried Property. Transfers to Travel. Transfers to other accounts for expenditures related to the Athletic Management account. Cobb County School District Page 20 of 23

21 Description Receipts Disbursements 8103 Ath: Tournament/Playoff 1 Collection of gate receipts for county or 8104 Ath: Tournament/Playoff 2 regional athletic tournaments and playoff events hosted at home school Ath: Tournament/Playoff Ath: Tournament/Playoff Ath: Tournament/Playoff Ath: Tournament/Playoff Ath: Tournament/Playoff Ath: Tournament/Playoff Ath: Tournament/Playoff Ath: Tournament/Playoff10 Collection of gate receipts for school sponsored tournaments. Payments to divide the proceeds according to contractual agreement with the sponsoring athletic association. Payments for expenditures of tournaments and playoff events hosted at home school. Transfer of profits to Athletic or Athletic Management accounts Ath: Concessions Ath: Conc - Baseball Collections from concession stand sales. Payments for the cost of items sold at concession stands Ath: Conc - Basketball Ath: Conc - Cheerleading Payments to parent support organizations at the discretion of the Principal Ath: Conc - Football 8155 Ath: Conc - Lacrosse 8156 Ath: Conc - Soccer 8157 Ath: Conc - Softball/FP 8158 Ath: Conc - Track 8159 Ath: Conc Volleyball 8160 Ath: Conc - Wrestling Clearing s Transfers to other accounts to benefit school programs and student recognition County Payroll Expense Reimbursements from the District. Payments to the District for payroll expenditures County Reimbursements Note: This account should be used on a limited basis. Reimbursements from the District for purchases originally made from local school funds, including but not limited to ASP expenses. Limited transfers from other accounts to cover expenses not eligible for reimbursement, including but not limited to, sales tax. Payments for purchases, including but not limited to ASP expenses, for which District funds are available PERFORMING ARTS REVENUE Collections of student donations for Performing Arts. Remittance of collections to the District by the date specified in the instructions from the Supervisor of the Performing Arts. Cobb County School District Page 21 of 23

22 Description Receipts Disbursements 8203 Teacher Laptops Collections from non-returning employees for missing equipment, including but not limited to, laptops, ipads and peripherals. Remittance of collections to the District by year end Textbook Deposits Deposits for textbooks on loan during the school year or summer months. Transfers to Lost/Damaged Textbooks, for books on loan that are not returned PARKING Collection of funds related to the 8251 Parking: One Day Decals Parking account Parking: Second Car Decal 8253 Parking: Semester Fees 8254 Parking: Staff Tags Miscellaneous Clearing s Remittance of collections to the District within ten business days of semester end. In most instances, the balance in a Miscellaneous Clearing account should be zero by the end of the fiscal year MISCELLANEOUS CLEARING Collections for events or purchases in 8301 MC: Book Clubs which the school is acting as the fiduciary of the funds for organizations 8302 MC: Gimme 5 or individuals, including but not limited 8303 MC: Principal Area Fund to, book clubs and required approval for 8304 MC: Relay 4 Life Community Fund Drives in accordance with District Administrative Rule JHA-R MC: United Way 8306 MC: Other MC: Other MC: Other MC: Other MC: Other 5 Unclaimed Funds Payments to the organization or individuals for which funds were collected. Payments for Relay for Life purchases for which funds were collected. Transfers to Instructional s. Refer to the Unclaimed Funds/Outstanding Checks section of the Local School ing Standard Operating Procedures Unclaimed Funds Transfers from an account in which the original disbursement is over 6 months old and voided. Adult Education s 8500 ADULT EDUCATION Collection of funds related to the Adult 8501 Adult Ed: Book Deposits Education program Adult Ed: GED 8503 Adult Ed: Registration Summer School 8600 SUMMER SCHOOL Collection of funds related to the Summer School program. Remittance to the District in accordance with Local School ing Standard Operating Procedures. Remittance of collections to the District. Remittance to the District for County Payroll Expenses. Remittance to the District for the District Summer School Program. Transfers to other Instructional accounts. Cobb County School District Page 22 of 23

23 General Ledger s Description Receipts Disbursements 9901 GL: Cash on Hand Collections received daily for deposit into the school s checking account GL: Checking Main GL: Checking 2 Transfers from Cash On Hand to reflect daily deposits. Interest and credits reflected on the monthly bank statement. Transfers from Returned Checks account. Transfers from investment accounts GL: Savings 1 Funds deposited to a savings account GL: Savings 2 Interest income credited to a savings account. Transfers from general ledger checking account. Transfers to the general ledger checking account to reflect daily deposits. Disbursements for school checks issued. Bank charges and debits reflected on the monthly bank statement. Transfers to Returned Checks account. Transfers to investment accounts. Transfer of savings account funds to other general ledger accounts GL: Central Investment Funds deposited to investment accounts. Transfer of investment account funds to other general ledger accounts GL: Investment 1 Interest income credited to investment accounts GL: Investment 2 Transfers from general ledger checking account GL: Returned Checks Transfers from general ledger checking account to reflect returned checks. Write-off of returned checks. Transfers to general ledger checking account. Cobb County School District Page 23 of 23