Example Financial Controls

Transcription

1 Example Financial Controls From the Bedford Stuyvesant New Beginnings Charter School, a DOE applicant approved in 2009: Bedford Stuyvesant New Beginnings Charter School Draft Financial Controls Policy The Bedford Stuyvesant New Beginnings Charter School shall employ a Director of Operations (DO)and Finance Associate to administer the daily fiscal and accounting functions of the School. The Board of Trustees and Head of School will provide fiscal oversight. The Charter School will contract with an independent certified public accountant (CPA) to provide support to the School in analyzing, reconciling and adjusting account balances, and to ensure the records are maintained in accordance with generally accepted accounting principles (GAAP). The CPA also may assist in developing the Charter School s charter of accounts and implementation of an accounting software system. The internal financial control policies and procedures of the Charter School are as follows: I. ACCOUNTING SYSTEM Policy: The charter school shall use the accrual basis accounting in accordance with GAAP. All financial statements and any reporting to the IRS or other governmental entities shall be completed using this method. Procedure: The charter school shall maintain an accrual basis accounting system in accordance with generally accepted accounting procedures. All financial statements and reports to the IRS and other governmental entities shall be completed by the charter school or an accounting firm selected by the charter school on an accrual basis, or otherwise in accordance with IRS or other regulations, and shall be submitted to such entities by the charter school. II. BOOKS OF ACCOUNT Policy: The books of account shall be maintained in accordance with GAAP, and include Budget Reports, General Ledger, and detailed journals for all cash receipts and cash disbursements (including payroll). Procedure: The Finance Associate shall maintain all books of accounts. An accounting software package will be utilized to properly record all assets, liabilities, net assets, revenues, expenses and budgets. A certified public accountant will be available, as needed, to provide monthly accounting support to the Finance Associate. III. CHART OF ACCOUNTS Policy: A corporate Chart of Accounts in accordance with GAAP shall be developed by the DO to properly record all accounting activity. Procedure: The Finance Associate shall record all school fiscal transactions to the Chart of Accounts in accordance with GAAP. The Head of School will allocate revenues and expenses according to the Chart of Accounts. IV. FINANCIAL STATEMENTS A-69

2 Policy: Financial statements shall be prepared by the DO and shall be reviewed by the Head of School and Board of Trustees. Procedure: The DO shall prepare monthly balance sheets and statements of activity. These statements will be prepared in accordance with GAAP, and include a detailed reporting of asset, liability, revenue and expense categories, and a comparison between year-to-date actual and year-to-date budget data. Financial statements shall be presented to and reviewed by the Board of Trustees monthly. V. BANK ACCOUNT MANAGEMENT: ISSUING/SIGNING CHECKS Policy: Check signing procedures as established by the Board shall be adhered to by staff. Procedure: School checks shall be signed by the Head of School. Checks in excess of $5,000 will require the second signature of a Board member. Checks shall be issued only when within the approved budget and with the approval of the Head of School. Checks shall be prepared for signature by the Finance Associate. The Finance Associate shall not have check signing authority or withdrawal authority. Voided checks shall be retained to insure proper maintenance of checking account records. VI. BANK ACCOUNT MANAGEMENT: OPENING/CLOSING ACCOUNTS Policy: The signature of the Head of School shall be required to open or close accounts, subject to restrictions of such authority established by the Board of Trustees and by state law or regulation. Procedure: The Head of School, after consultation with and authorization by the Board Chair, shall secure any necessary signatures to open or close a charter school account. VII. BANK ACCOUNT RECONCILIATION Policy: Reconciliation of each charter school account shall be done within sixty (60) days of receipt of bank statements. Procedure: The Head of School shall reconcile all bank accounts monthly. The Head of School will open all bank statements and review cancelled checks and monthly bank statement activity, and compare the cash receipts log (prepared by the mail opener) to the deposits listed on the bank statement. VIII. PETTY CASH Policy: The charter school shall maintain a petty cash fund to be used for reimbursements to employees for minimal out-of-pocket business-related expenses, not to exceed $ Procedure: The Finance Associate shall reimburse employees for out-of-pocket expenses, not to exceed $100.00, upon submission of a petty cash reimbursement voucher, approved by the Head of School, and substantiating receipts related to each expenditure. The Finance Associate shall verify all receipts as required for all requested reimbursements, make any required payment, and maintain the petty cash fund. Replenishment of the petty cash fund will be documented with a check request prepared by the Finance Associate as needed, and approved by the DO. The DO will count and reconcile the petty cash fund monthly. IX. ACCOUNTS RECEIVABLE Policy: The charter school will maintain accounts receivable in accordance with GAAP for scheduled receipts from the school districts, grants or any other amounts due but not yet received. Procedure: All revenues will be recorded on an accrual basis in accordance with GAAP. The Finance Associate will maintain an aged schedule of amounts receivable, which lists payor, date, description, and account. The DO will reconcile such schedule to the general ledger on a monthly basis. A-70

3 X. ACCOUNTS PAYABLE Policy: The charter school, whenever practical, shall pay invoices within 60 days of their issue, unless alternative arrangements are made with vendors or unless a dispute arises. Invoices of an amount which precludes payment within 60 days may be put on a payment plan, allowing a monthly payment agreeable to both the charter school and the vendor, unless another arrangement is reached agreeable to both the charter school and the vendor. Procedure: All accounts payable shall be recorded on an accrual basis in accordance with GAAP. Accounts payable shall be maintained by the Finance Associate who shall ensure timely payment and the development of payment plans. The Finance Associate also shall maintain an aging of accounts payable schedule listing the payee, transaction date, amount and payable description and account. Payments of invoices shall be processed on or about the end of each week. All purchased in excess of $5,000 shall be approved by the Board of Trustees. All invoices will be approved by the DO prior to payment by the Finance Associate. No payment will be made without a properly approved invoice or other supporting documentation. All contracts and loans shall be approved by the Board of Trustees. XI. PAYROLL SYSTEM Policy: The charter school shall maintain a payroll system approved by the Board of Trustees. Procedure: Documentation of authorized pay rates shall be maintained in the employee s personnel file. Personnel files shall be secured with access limited to authorized individuals. The charter school will contract with a payroll service to provide payroll processing. Personnel will be paid biweekly, by check. Personnel electing direct deposit will receive a check stub. Employee time sheets will be maintained daily. Time sheets, signed by the employee and approved by a supervisor, shall be forwarded to the Finance Associate at the end of the pay period for payroll processing. The Finance Associate will review the time sheets for signatures and approvals, review time worked and verify for mathematical accuracy, summarize the payroll information and forward it to the payroll service for processing. The DO and Head of School will receive all completed payroll reports and paychecks from the payroll service. The DO will review the payroll reports and document approval. The Finance Associate will distribute the paychecks. All payroll changes will be authorized by the Head of School and forwarded to the payroll service by the Finance Associate. The Finance Associate will record each payroll to the accounting system, including any payroll accruals, in accordance with GAAP. The Finance Associate will be responsible for payment of all payroll-related liabilities. A deferred compensation program may be established in accordance with IRS and personnel policies and administered by a third party. All services performed by independent contractors will be processed as accounts payable. At the close of the fiscal year, Forms 1099 will be issued to independent contractors in accordance with IRS regulations. XII. MAIL MANAGEMENT; INCOMING CHECKS Policy: All incoming mail is opened and distributed by a designated staff person. Any checks received are immediately restrictively endorsed by the mail opener. Procedure: All mail shall be opened by the Office Assistant or any other employee as designated by the Head of School, except the DO and Finance Associate. The Office Assistant (or other designated employee) shall record the name, date received, name(s) or donor, address (if available), amount, and type of receipt. The Office Assistant shall stamp the check for deposit only into the charter school s account, and shall present these checks to the Finance Associate who then shall prepare the deposit slip and deposit the checks into the appropriate account. A copy of each check shall be attached to a copy of the deposit slip and deposit receipt and shall be filed and used for reconciliation of the bank statement. The Finance A-71

4 Associate will receive the documentation related to the cash receipts deposit and record the activity to the accounting system. The Board of Trustees will review all cash receipts monthly, including a comparison of amounts received to the budget. XIII. BUDGETING OF FUNDS Policy: The Board of Trustees shall approve an annual operating budget for the charter school. Adjustments to budget categories during the year shall be approved by the Board. Procedure: The Head of School shall develop, in conjunction with the DO, the charter school s annual budgets. Budget assumptions in the initial year of operations will be based on known expenditures of similar entities, modified for the charter school s specifications and expectations. Future budgets will be based on the school s history, specifications and expectations. Budgeted expense categories shall include the cost of personnel instruction, administration, facilities, operations and other spending categories of the charter school. Detailed expenses, such as supplies, repairs and maintenance, travel, contracted services, utilities, rent, and other expenses will be budgeted according the above spending categories. The Board of Trustees will approve the annual budget of the charter school by June 1 of the immediately preceding fiscal year. The Board also will approve any amendments proposed during the year. The Board of Trustees will compare year-to-date revenues and expenditures to the budget and review significant variations on a monthly basis. XIV. CAPITAL DEPRECIATION; DISPOSITIONS AND DEPRECIATION Policy: The Charter school shall, either independently or with the assistance of an accountant, maintain appropriate fixed asset and related depreciation accounts. Procedure: All property and equipment acquisitions and dispositions shall be approved by the Board of Trustees. Assets in excess of $500 shall be capitalized and depreciated over their useful life in accordance with GAAP for nonprofit organizations. Asset purchases of under $500 and software purchases shall be expensed. The Finance Associate will reconcile the fixed asset and related depreciation schedules to the general ledger account monthly. XV. STAFF AND TRAVEL EXPENSES Policy: Staff shall be reimbursed for travel and related expenses while on approved charter school business. Procedure: All out-of-town travel shall be approved by the Head of School in advance. All staff shall submit travel reimbursement forms by which they request reimbursement. Travel reimbursement forms shall document employee name, travel dates, destination, business purpose, and detail business costs such as tolls, parking, mileage and meals. All receipts and substantive documentation must be attached to the travel reimbursement form. Submitted travel reimbursement forms shall be reviewed by the Finance Associate for: (a) accuracy of computations; (b) completeness of required receipts; and (c) adherence to established guidelines. Inaccurate or incomplete information shall be discussed with the submitting staff member, and any necessary additional information shall be requested by and provided to the Finance Associate prior to reimbursement. Staff shall be compensated within 20 business days of submission of a complete and accurate reimbursement form to the Finance Associate. Reimbursement requests submitted by the Finance Associate shall be reviewed and approved for payment by DO; requests submitted by the DO and HOS shall be reviewed and approved for payment by a member of the Board of Trustees. XVI. AUDITS; FINANCIAL REGULATORY FORMS A-72

5 Policy: Independent audits of the financial statements shall be conducted annually by a New York State Certified Public Accountant selected by the Board of Trustees. Annual financial audits will be conducted in accordance with generally accepted auditing standards. Financial regulatory forms shall be completed as necessary by the charter school or an accounting firm selected by the Head of School and DO. Procedure: Appropriate financial forms and reports shall be filed with the charter entity, federal government and appropriate state agencies. Upon completion, audits shall be reviewed by the DO and Head of School and submitted to the Board of Trustees for review. All audits shall include a management letter. XVII. INSURANCE Policy: The charter school shall maintain appropriate insurance coverage. Procedure: At a minimum, the following insurance shall be maintained: (a) Commercial Package (including property and liability); (b) Directors and Officers Liability; (c) Disability; and (d) Workers Compensation. The charter school also shall contribute to the state Unemployment Insurance Fund in accordance with applicable law. XVIII. FEES SCHEDULE Policy: The charter school does not charge fees for surveys, workshops, consultation, or publications, and thus does not maintain a schedule of fees. XIX. PERSONNEL LEAVE Policy: The charter school shall carry accrued vacation leave on financial statements as a liability, in accordance with personnel policy. Procedure: Employees use of accrued leave shall requested of the Personnel Officer in accordance with established personnel policy. Personnel records, including accounting of accrued leave, are maintained by the Personnel Officer. XX. CONTRACTS Policy: The execution of contracts and grants shall be within the scope of the charter school s mission, goals, and annual plans. Procedure: The charter school may enter into contracts for such things as professional services or rentals or to perform a function with the scope of the charter school s mission, goals and annual plans. All contractual agreements shall be in writing, and signed and dated by the Head of School. All contracts of the charter school must be approved by the Board of Trustees. XXI. INVESTMENT POLICIES Policy: The charter school s funds shall be invested in a money market funds and certificates of deposit. Procedure: The Head of School shall identify excess funds available for investment, and approve the transfer of such funds to be made by the DO. XXII. BORROWING FUNDS Policy: All borrowing of funds, and the establishment or increase of all credit lines must be approved by the Board of Trustees. Procedure: Based on annual audits, financial statements, and cash flow projections, the Head of School may establish credit lines and borrowing limits as directed by the Board of Trustees. Borrowed funds will be repaid with appropriate, measurable and identifiable revenues in accordance with GAAP. The DO or his or her designee shall alert the Board of Trustees if lines of credit or borrowing limits ever are not adequate to meet the needs of the organization. The Board of Trustees may amend the borrowing policy and credit limits. A-73

6 XXIII. BEQUESTS AND CONTRIBUTIONS Policy: Non-restricted bequests and contributions shall be used for operations or special projects as designated and approved by the Head of School and/or the Board of Trustees of the charter school, consistent with conditions set forth by the Board of Trustees of the charter school. Bequests and contributions that are donor restricted shall be used for the purpose articulated by the donor, except that in no case shall the school accept any such bequest or contribution for which the donor restriction violates any federal or New York state law. Procedure: Bequests and contributions will be properly budgeted and accounted for in accordance with GAAP for nonprofit organizations. The DO will maintain supporting schedules to document revenues and expenditures related to unrestricted, temporarily restricted and permanently restricted net assets. Nonrestricted bequests and contributions shall be used for operations or special projects as designated and approved by the Head of School and/or Board of Trustees of the charter school. Bequests and contributions that are donor restricted shall be used for the purpose articulated by the donor. The Board of Trustees will review and approve expenditures on a monthly basis in accordance with donor stipulations, if any. XXIV. HONORARIA Policy: Honoraria received by staff while on charter school time or on charter school business shall be the property of the charter school. Procedure: Staff shall request that any anticipated honoraria be made payable to the charter school, and any honoraria received by staff in any form shall be the property of the charter school. XXV. CREDIT CARDS Policy: The charter school may maintain corporate credit cards which shall be issued to staff as designated by the Head of School. Such credit cards shall be used solely for charter school business. Procedure: All credit cards account billing shall given immediately to the Finance Associate. The Finance Associate shall maintain a system of all charges reported by staff and each charge shall be checked against the bills. Discrepancies in these receipts or billing shall be reported by the Finance Associate to DOl for investigation. The use of the credit cards shall adhere to established personnel policy. In the event of termination of employment, staff shall be required to return any credit cards that have been issued to them. XXVI. PURCHASING PRACTICES Policy: Guiding the purchase of all goods and services of the charter school will be: (a) price; (b) quality; and (c) dependability. Particular vendors may be chosen for any one or any combination of these factors; however, at all times the selection of a particular good, service, or vendor shall be with the intention of maintaining a top-quality school. The execution of contracts and grants shall be within the scope of the charter school s mission, goals, and annual plans. Procedure: When a product is to be purchased that costs more than $10,000, the head of school, or his or her designee, shall make every reasonable effort to secure quotes and product specifications from at least three providers of the product or a similar product. The head of school shall select from among these offers, and document the reasons for selecting the chosen option which shall include mention of the aforementioned factors that guide such selection. Professional service contracts are excluded from the requirement to seek multiple bids; however, nothing shall preclude the head of school from seeking such multiple bids for these contracts. All contractual agreements shall be in writing, and signed and dated by the head of school or his or her designee. A-74

7 Example Admissions Policy From Explore II Charter School, approved by the DOE in Explore Charter School II is a non-sectarian, public school. Explore Charter School II does not discriminate on the basis of ethnicity, national origin, religion, gender or disability. The admission process is as follows: a. Application and Admission Periods and Procedures After Year 1 (where ECS II s planning team will recruit incoming K-2 nd graders), Explore Charter School II will hold a recruitment period for students entering the Kindergarten class. The period lasts for a minimum of thirty days. By the New York Charter Schools Act, applications will be accepted from February 1 st until the close of business on April 1 st of each year. Applications are available in the main office. Applications can be completed in person, faxed, mailed or ed as an attachment to anyone requesting an application. All completed applications must be dated to indicate receipt and must show the initials of the staff member accepting the application. Students who will be five by December 31 st of the current year are eligible for kindergarten. Students who will not be five by that time are not permitted to complete an application. If an admissions preference is checked, applicants must provide proof of eligibility by the application deadline. Documentation provided by parents that is not eligible will void an application s eligibility for an admissions preference, unless corrected before the application deadline. Families who submit an application with an admissions preference but submit documentation after the application deadline will be considered timely for the lottery, but will not be eligible for any admissions preference. Explore II will have two admissions preferences: sibling and community school district. Parents must provide at the time of application legal documentation that they qualify for one of the enrollment preferences. Sibling In order to meet the needs of parents and guardians that care for more than one child attending elementary or middle school, enrollment preference is given to the siblings of currently enrolled students that reside in the same home. For this purpose, in order to be considered for sibling status, applicants must meet one of the following criteria: 1) Brothers or sisters that reside in the same home under the supervision of the same parent(s) or legal guardian(s). 2) Children that reside in the same household that have the same legal caregiver. *Legal proof of guardianship and residence is required for both instances. A-75

8 The sibling preference is paramount to other preferences. Families who qualify for other admissions preferences but not the sibling preference will be admitted, depending on the number of available spaces, after families who qualify for the sibling preference. Any of the following documentation meets the standard for legal proof of guardianship: Birth certificate, with name of parent submitting an application listed on the certificate Court documentation from the State of New York verifying legal guardianship Any of the following documentation meets the standard for proof of residence: Apartment lease or deed, with name of parent submitting an application listed on the certificate An original, notarized letter from a landlord or management company attesting that the applicant lives at the residence in question Two current billing statements, with the name of the parent submitting an application listed on the proof of guardianship. The following constitute acceptable forms of billing statements: o Gas utility bill o Electricity utility bill o Cable television bill o Receipt of rent payment o Paystub from employer o Bank statement Community School District The second preference, as mandated by the New York Charter Schools Act (revised April, 2007), applies to applications who reside within the community school district in which the charter school is located. This preference does not supersede the sibling preference, but is secondary to it. As such, an applicant with only a community school district preference will not earn a spot before a student with a sibling preference. Additionally, applicants who have siblings at Explore, have legal residence and live within Explore II s community school district do not have a preference above applicants with only a sibling preference. b. Outreach Plan Information Sessions and Tours: During the recruitment period, open houses are held weekly in the morning and evenings. These meeting are open to all interested families and provide families with an opportunity to complete applications. During the school year, school tours will be available weekly by contacting the school s main office. Website: Explore II will leverage its website to disseminate information about upcoming information sessions and tours. A-76

9 Community Outreach: Explore II will seek and develop relationships with organizations that serve families of preschool children within the community, including those that service students with disabilities and English Language Learners. These organizations include, but are not limited to local day care centers, preschools, Head Start programs, community boards, community-based organizations (health-based organizations, WIC Centers, etc.) and public libraries in the community school district. In addition to mailings announcing our recruitment period, Explore II staff will also make presentations to Head Starts and other programs that have potential applicants. This information will include school brochures and the dates of upcoming information sessions, as well as key features of Explore s academic program. Flyers: Flyers are distributed to all current students. Language Accessibility: The application and flyers are available in Spanish and other languages representative of the community. Staff persons are available at open houses to work with Spanish-speaking families. All methods of outreach, including information sessions, tours or any meetings and interviews used during the recruitment period will expressly state that they are not a requirement for admission. c. Procedures if Student Applications Numbers Exceed Available Space Conduction of Lottery If the number of applications submitted exceeds the number of spaces available in our kindergarten admissions class, then a lottery is conducted. Postcards announcing the date and location of the lottery are mailed to all applicants following the application deadline. The lottery date will also be posted on the student application. The kindergarten lottery is held between April 1 st and April 15 th, and is open to the public. All kindergarten applications received before the April 1 st deadline, are entered into a drawing where all names are called. When a name is drawn from the lottery it is posted immediately on Explore II s lottery board, where spaces have been reserved for families who qualify for the sibling and community school district preference, in that order. Following the lottery, letters are mailed to inform parents/guardians of acceptance or their number on the waiting list. Parents/guardians of accepted students are asked to RSVP and attend a scheduled enrollment date. Ensuring that Admissions Process Adheres to Legal Requirements Prior to the conduction of the lottery, an independent, unaffiliated observer of the lottery will review the applications and assure the following: All applicants turned five years of age by December 31 of the school year that they entering Every application received from Explore within the February 1 to April 1, 2008 timeframe had a corresponding lottery card with the student s name on it. A-77

10 The drawing is also performed under the observation of an independent, unaffiliated observer, who will bring the lottery cards to the lottery site in a sealed envelope following review. During the lottery, the observer will assure that the following standards were met: The procedures for the lottery were read aloud to the public and available for public viewing. Each eligible kindergarten application had a card that was placed into the lottery drum, and that no other materials were placed into the drum. Names of applicants were drawn directly from the lottery drum, and from no other source. Names were called out accurately. Names were recorded accurately on the lottery board and the lottery logs kept by Explore staff during the time of the lottery, according to procedures described at the lottery. The lottery board is also open to the public as well as a lottery log that records names of kindergarten applications as they are called. Waitlist Management The waitlist is comprised of applications that were not selected from the kindergarten lottery as well as applications submitted throughout the school year. Waitlist applications are accepted year round for grades 1 through 8 and for the current Kindergarten class after the pre-determined application deadline. These applications are placed on the waitlist by the date and time the application was received. Kindergarten applications received after the April 1 st deadline are placed in order of receipt behind applications placed on the waitlist from the Kindergarten lottery. Waitlist applications are considered active until the application is pulled from the waitlist (and a parent either accepts or declines the offer), a parent withdraws their application, or the grade level and class pertinent to the application has graduated from Explore. In the event that a child s grade level placement has changed between the time of application and the time that the application is called from the waitlist (ex. retention or promotion), the students application will be placed in the appropriate grade level, in order of date and time applied. If the application is eligible for an admissions preference, it will be placed within that preference, in order of date and time applied. Waitlist Enrollment Procedures Waitlisted applications are considered if space becomes available at the beginning of each new school year or when space becomes available at Explore. Calls are made to all phone numbers made available on the application, and a record of those A-78

11 calls is kept. Parents must accept within 24 hours of the phone call or their space will be forfeited to the next applicant on the waitlist. Admissions Preferences and the Waitlist Waitlist applications are ordered first by the kindergarten lottery results, followed by the date and time of applications received post-lottery. Additionally, the waitlist is subject to the same admissions preferences as those in the lottery. Applications of families who qualify and provide evidence of admissions preferences will move up to the top of each grade s waitlist, with order within each preference determined by the date and time of application. Families who qualify for the sibling preference automatically move to the top of their respective grade s waitlist. With the New York Charter Schools Act, the admissions preferences will include both the sibling and the community school district preference with the kindergarten class and beyond. Families who qualify for the sibling preference will move to the top of the waitlist, followed by families who qualify for community school district preference. d. Withdrawal or Transfer Procedures Parents/guardians may withdraw their child at any time from Explore II. When a parent or legal guardian withdraws a student from the school they must complete a withdrawal form. This form can be obtained from the main office. The withdrawal process is complete when the signed withdrawal form is returned to the main office and is logged into the appropriate data systems. This includes checking ATS and confirming enrollment with the new school. In the case that returning students do not attend the first day of school, they are subject to the same 24-hour rule that applies to families being called from the waitlist. Following the first absence, Explore calls absent students and gives them 24 hours to report to school. If the student does not report to school within that timeframe, the returning student is considered to have withdrawn. Auto-withdrawn students must then submit a waitlist application and their application would be placed in the order of date and time of application. Explore II staff will not send out information on any student at any time unless an official request has been made from another school on behalf of the student who withdrew. When a parent or legal guardian withdraws a student from the school they first complete a withdrawal form. This form can be obtained from the main office. The withdrawal process is complete when the signed withdrawal form is returned to the main office and is logged into the appropriate data systems. ATS is checked, and the new school is contacted to confirm enrollment. If a parent/guardian s signature cannot be obtained, then the student is considered officially withdrawn only after enrollment at the new school is confirmed. Once the student is officially withdrawn, the student s file is moved from the current student file cabinet to a withdrawn student file cabinet. Withdrawn student files are maintained in a locked A-79

12 cabinet in the main office and filed by the year of withdrawal. Records of students will be kept for nine years. A-80

13 Example Discipline Policy, Including Special Education Provisions From the Bedford Stuyvesant New Beginnings Charter School, approved by DOE in BSNBCS Code of Conduct BSNBCS envisions the school as a learning community that treats children and adults with respect and kindness. BSNBCS will be a place where children value diversity of ideas, develop compassion, and the recognize themselves not just as individuals, but citizens of a larger global community. As children mature and participate in communal classroom work, they broaden their ability to see things from varied perspectives and to work with people with viewpoints different from their own. They can then take their places in the world as empowered adults who can make good choices in their lives, good changes in the world, and work well with others in their occupational and social communities. To this end, BSNBCS will work to ensure that the school is a place where all students can learn and all staff can teach in a safe, secure and orderly environment. BSNBCS will define discipline as helping children develop self-control and self-motivation in a school community that is safe for all members. To ensure that an environment is created where teaching and learning can flourish, BSNBCS has developed a series of rules that address proper student behavior, maintenance of order within the school and while people are engaged in school activities (Code of Conduct), and a statement of student rights and responsibilities. The BSNBCS staff will ensure that parents and students are well informed of these policies both before enrollment and at the time students enroll in BSNBCS. The Code of Conduct must be signed by families to show that they have read and understand the rules, in order to hold them accountable for their actions. As such, students will not be surprised about what type of behavior is expected of them, and parents will be reassured about the type of classroom environment maintained at BSNBCS. The Code of Conduct sets forth the policy of BSNBCS regarding how students are expected to behave when participating in school activities, on and off school grounds, and how BSNBCS will respond when students fail to behave in accordance with these rules. In all disciplinary matters, students will be given notice and will have the opportunity to present their version of the facts and circumstances leading to the imposition of disciplinary sanctions to the staff member imposing such sanctions. Depending on the severity of the infraction, disciplinary responses include suspension (short or long term), detention, exclusion from extracurricular activities, and expulsion. Where appropriate, school officials also will contact law enforcement agencies. At BSNBCS, discipline will be considered a process. The BSNBCS staff will deal with each problem individually, and for each unacceptable behavior there is a range of A-81

14 consequences and actions a teacher or staff member will take. This is dependent on the frequency of this behavior, progress of the child, age of the child and severity of the behavior. The specific situation dictates which consequences will be used, revisited or skipped. The first step taken in any disciplinary action is to restore a sense of safety and bring people into self-control. This may mean time out or a sympathetic conversation; whatever will help a child to be able to face a problem rationally. The outcome of the consequences should reinforce not only the essence of what is unacceptable to the group but also how one s behavior impacts on the group and on oneself. Potential consequences include: Speaking to the child individually; Holding a group discussion; Temporarily removing a child from a difficult situation within the class; sending the child to another class (teachers may not send students unattended into the hall as a disciplinary measure); Informing parent/guardian of behavior; Discussion with parent/guardian and setting up a plan of action with the parent/ guardian, articulating what "progress" is; Sending the child to the Main Office to meet with the Dean of Students; Discussion with other school personnel; Formal meeting with the Dean of Students, teacher and parent/guardian; Discussing and initiating other support systems; Guidance hearing; Suspension (Short and Long Term); and Replacement of property or reimbursement. The decision as to which consequence is chosen will be in accordance with guidelines established by State law, which will ensure both consistency and equitable treatment for all students and enables schools to exercise discretion and educational judgment. BSNBCS assures that we will not exclude from instruction any student who is in violation of the School uniform policy. Discipline: Detention Exclusion Short-term suspension Long-term suspension Expulsion Implementation: Given by a teacher on the approval of the HOS; held after school. Determined by the staff member running the extracurricular activity. Determined by the HOS; a student may be removed from school for a period of up to five days. Determined by the HOS and the Board of Trustees; a student may be removed from school for a period of more than five days. Determined by the HOS and the Board of Trustees; a student may be removed from the school permanently. Provisions for Students with Disabilities: The HOS will have the authority to suspend or remove a student as a disciplinary action, upon conferring with the School Directors, Special Needs Coordinator, Dean of Students, Social Worker, and the Board of Trustees. BSNBCS will adhere to all Code of Federal Regulations on discipline provisions for students with disabilities that pertain to sections , (a), (b), , , and BSNBCS will ensure record keeping on the number of days a student with a disability has been suspended or removed for discipline reasons. This responsibility will fall to the school secretary, who will keep in close communication with the Student Support Director, the Special Needs Coordinator and the Head of School. Alternative instruction will be provided for students of A-82

15 compulsory school age who are suspended or expelled. This responsibility will be that of the School Directors (Lower or Middle School, depending on the grade of the student) and Special Needs Coordinator, in direct communication with the HOS. BSNBCS will also ensure that parents and students with disabilities receive appropriate notification regarding suspensions or removals for disciplinary reasons. This will be the responsibility of the HOS, working closely with the school Social Worker and Special Need Coordinator. When a suspension or removal of a student with a disability constitutes a disciplinary change of placement, the HOS, School Directors, Special Need Coordinator and Social Worker will follow the Federal Regulations and ensure that the student is provided with a free appropriate public education (FAPE) as defined in the federal regulations; the student is referred to the CSE for a functional behavioral assessment and behavioral intervention plan, and to make a manifestation determination; and the student s parent is provided with a copy of procedural due process rights. BSNBCS will ensure that when the suspension or removal of a student with a disability will constitute a disciplinary change of placement, the CSE is immediately notified so that the CSE can meet its obligations to convene a CSE meeting within 10 school days to make a manifestation determination; convene a CSE meeting within 10 business days to conduct a functional behavioral assessment and develop a behavioral intervention plan; provide the student s parent with a copy of their procedural due process rights; and determine education services or the interim alternative educational setting consistent with the FAPE requirements. Provisions for All Disciplinary Actions: Due process procedures shall be followed for all disciplinary actions consistent with federal case law pursuant to Goss v. Lopez (419 U.S. 565). The HOS shall provide notice to inform the student of the charges against him or her, and if the student denies the charges, an explanation of the evidence against the student. The student will be provided with an opportunity, in person, to present his/her version of events to the HOS. Detention: Due to insubordinate behavior or obscene or abusive language or gestures in school, a student may be given after school detention. Classroom teachers must get the approval from the HOS in order to give a detention. Staff members, other than the classroom teacher, may suggest detention for a student s behavior outside of the classroom. The classroom teacher and HOS will gather the facts and circumstances from both staff members and the student in order to come to a decision. It is the responsibility of the teacher to inform the family of the child of the reason why their child is being disciplined. The HOS will oversee after school detention. Short-Term Suspension: The HOS determines short-term suspension on a case-bycase basis. Any student that has committed any of the infractions listed below that takes place on campus, on the school bus, or off campus, shall be subjected minimally to a short-term suspension enforced by the Head of School: Attempt to assault any student or staff member. Vandalize school property causing minor damage. Endanger the physical safety of another by the use of force or threats of force, which reasonably places the victim in fear of imminent bodily injury. A-83

16 Used forged notes or excuses Cheat on exams or quizzes. Steal, attempt to steal, or possess property known by the student to be stolen. Trespass on school property. Abuse school property or equipment. Engage in acts of sexual harassment, including but not limited to physical contact or offensive sexual comments. Make a false bomb threat or pull a false emergency alarm. Possess tobacco or alcohol. Repeatedly commit minor behavioral infractions, which, in the aggregate, may be considered an infraction subject to formal disciplinary action. Commit any other act that school officials reasonably conclude warrants a disciplinary response. Any actions that take Procedures and Due Process for Short-Term Suspensions: The HOS may impose a short-term suspension, and shall follow due process procedures consistent with federal case law pursuant to Goss v. Lopez (419 U.S. 565). Before imposing a short term suspension, or other, less serious discipline, the HOS shall provide notice to inform the student of the charges against him or her, and if the student denies the charges, an explanation of the evidence against the student. The student will be provided with an opportunity, in person, to present his/her version of events to the HOS. Long-Term Suspensions: Any student that has committed any of the infractions listed below that takes place on campus, on the school bus, or off campus, shall be subjected minimally to a long-term suspension determined by the HOS and the Board of Trustees: Possess, use, attempt to use, or transfer any firearm, knife, razor blade, explosive, mace, tear gas, or other dangerous object of no reasonable use to the student at school. Commit or attempt to commit arson on school property. Possess, sell, distribute or use any alcoholic beverage, controlled substance, imitation, or marijuana on school property or at a school-sponsored event. Assault any other student or staff member. Intentionally cause physical injury to another person, except when the student s actions are reasonably necessary to protect him/herself from injury. Vandalize school property causing major damage. Commit an act which school officials reasonably conclude warrants a long-term suspension. Make false bomb threats or pull a false emergency alarm. Procedures and Due Process for Long-Term Suspensions: The HOS may impose a long-term suspension. Such a suspension may be imposed only after the student has been found guilty at a formal suspension hearing. The HOS A-84

17 and/or Board of Trustees decision for a long-term suspension may be appealed. In extreme circumstances, the HOS may expel the student from school. Prior to any/all expulsions, the Board will be consulted. Upon determining that a student's action warrants a possible long-term suspension, the HOS shall verbally inform the student that he or she is being suspended and is being considered for a long-term suspension (or expulsion) and state the reasons for such actions. The HOS also shall immediately notify the student's parent(s) or guardian(s) in writing. Written notice shall be provided by personal delivery, express mail delivery, or equivalent means reasonably calculated to assure receipt of such notice within 24 hours of suspension at the last known address. Where possible, notification also shall be provided by telephone if the School has been provided with a contact telephone number for the parent(s) or guardian(s). Such notice shall provide a description of the incident or incidents which resulted in the suspension and shall indicate that a formal hearing will be held on the matter which may result in a long-term suspension (or expulsion). The notification provided shall be in the dominant language used by the parent(s) or guardian(s). At a formal hearing the incident will be reviewed. The hearing shall include the HOS, staff members involved with the incident, and the student with his/her parent(s) or guardian(s); the student shall have the right to be represented by counsel, question witnesses, and present evidence. If the HOS initiates the suspension proceeding, he or she shall personally hear and determine the proceeding or may, in his discretion, designate a hearing officer to conduct the hearing. The hearing officer's report shall be advisory only and the HOS may accept or reject all or part of it. The Head of School s decision to impose a longterm suspension or expulsion may be challenged by the parent or guardian in accordance with the charter school s complaint process. Before imposing a short-term suspension, the HOS shall immediately notify the parents or guardian in writing that the student may be suspended from school. Written notice shall be provided by personal delivery, express mail delivery within 24 hours of the decision to impose suspension at the last known address(es) of the parents or guardians. Where possible, notification also shall be provided by telephone. Such notice shall provide a description of the incident(s) for which suspension is proposed and shall inform the parents or guardian of their right to request an immediate informal conference with the HOS. Such notice and informal conference shall be in the dominant language of mode of communication used by the parents or guardian. The parents or guardian of the student and the student shall have the opportunity to present the student s version of the incident and to ask questions of the complaining witnesses. Such notice and opportunity for an informal conference shall take place prior to the suspension of the student unless the student s presence in the school poses a continuing danger to persons or property or an ongoing threat of disruption to the academic process, in which case the notice and opportunity for an informal conference shall take place as soon as possible after the suspension as is reasonably practicable. Provisions to Implement Alternative Instruction Options: Alternative instruction must be provided within 24 hours of the beginning of a suspension, regardless of the length of the disciplinary action. A-85

18 While homework assignments may be included in a student s requirements, direct instruction must be provided by a teacher who meets the certification requirements as detailed in Section 2854 (3)(a-1) of Education Law. The time allotted to direct instruction must be enough to ensure that the student will progress at the same rate as if s/he had attended class. This is typically no less than two or three hours per day. Students removed for a period of five days or fewer will receive all classroom assignments and a schedule by to which to complete missed assignments and/or tests during the time of the suspension. When a charter school or other public school suspends a student of compulsory school age, it must take immediate steps to provide instruction elsewhere. BSNBCS will provide additional alternative education instruction for a minimum of one hour for each school day. Instruction for each student shall be sufficient to enable the student to make adequate academic progress. Students removed for a period of more than five days will be provided with instruction by one or more of the following individuals in consultation with the student s teacher(s): teacher aides, trained volunteers, individuals within a contracted facility or a tutor hired for this purpose. Instruction will take place in one of the following locations: the student s home, a contracted facility (school district in the location of the student), or a room that is used by BSNBCS as a suspension room. All provisions of services during removal will be determined on a case-by-case basis, and will consider the needs of the suspended child. At BSNBCS, involuntary transfer as a discipline option is not a policy. Students Right to Appeal: Students have the right to appeal both short and long term suspensions. In the event of a short term suspension, students, or their legal guardian, will have the option to speak to the HOS directly to contest their argument. There is to be at least one additional person at this meeting to serve as witness and potential arbitrator. Students or their guardians have 24 hours to protest a short term suspension. If a student earns a long term suspension or is engaged in due process of removal from the school, that student, or the student s legal guardian, may exercise the right to contest an argument before the BSNBCS board of trustees and in accordance with BSNBCS formal complaint process. A student and/or the student's belongings may be searched by a school official if the official has a reasonable suspicion to believe that a search of that student will result in evidence that the student violated the law or a school rule. Items which are prohibited on school property, or which may be used to disrupt or interfere with the educational process, may be removed from the student by school authorities. Student lockers and desks remain the property of the school, though the school is not responsible for books, clothing, or valuables left in lockers or desks. A student shall not place or keep in a locker or desk any article or material which is of a non-school nature and may cause or tend to cause the disruption of the mission of the school. A-86

19 The following rules shall apply to the search of school property assigned to a specific student and the seizure of illegal items found therein: School authorities will make an individual search of a student's locker or desk only when there is reasonable suspicion to believe that a student is in the possession of an item which is prohibited on school property or which may be used to disrupt or interfere with the educational process. Searches shall be conducted under the authorization of the school HOS or his/her designee. Items which are prohibited on school property, or which may be used to disrupt or interfere with the educational process, may be removed from student lockers or desks by school authorities. A-87

20 Example Food Service Policy From Democracy Preparatory Charter School, approved by the DOE in b Food Services Democracy Prep shall make available to students breakfast, lunch, and often a morning and/or afternoon snack. When school begins after 7:59 am or ends before 12:30 pm, Democracy Prep reserves the right to determine which meals and/or snacks to serve in compliance with federal guidelines. Participation in Subsidized Meal Programs Democracy Prep will participate in the Federal Free- and Reduced-Priced breakfast, lunch and snack programs administered by the U.S. Department of Agriculture. We will adhere to all applicable requirements including, but not limited to: meal pricing, determination of eligibility, nutritional value, and reporting requirements. Any and all food service subsidy revenues received from the Federal and State meal programs shall be used exclusively for the purpose of providing meals to eligible students, and for no prohibited purpose. Typically, students from households with incomes at or below 130% of the poverty level are eligible for free meals, while students from households with incomes between 130 percent and 185 percent of the poverty level are eligible for reduced-price meals. Contracting Democracy Prep intends to contract with a vendor for the provision of food services, beginning with the New York City Department of Education s office of Nutrition and Food Safety. The school will explore arrangements with private companies providing food services to existing schools. Facilities Democracy Prep intends to reside in a traditional New York City Public School facility for its middle school program. As such, we expect the school will have its own food service facilities, including kitchen and cafeteria accommodations that will be shared by all programs within the school. If the sharing arrangement is not satisfactory to the Head of School, he or she may choose to provide food services to students directly in the classroom or in other suitable common areas. A-88

21 Example Health Service Policy From the Carl Ichan 5 Charter School, approved by CSI in A-89