Student Activity Funds Management

Policies and Procedures

Page I. Introduction……………………………………………………………………………………….. 2 II. Definition of Student Activities…..………..………………………………………………. 2 III. Purpose and use of Student Activity Accounts…….………………………………... 3

A. Deposits……………….………………………………………………………………………… 3 B. Expenditures……………..…….……………………………………………………………... 4

IV. Establishment and Structure of Accounts………..……..…………………………….. 4 V. Roles and Responsibilities…..…….……………………………………………………….. 5

A. School-based Staff……………….…………………………………………………………. 5 B. CPS Financial Staff……………….…………………………………………………………. 5 C. City Financial Staff………………………………………………………………………….. 6

VI. Procedures for Collecting, Depositing, and Expending Funds..………………. 6 A. Collection of Monies………..……………………………………………………………… 6 B. Deposit of Monies………………………………………..……………..…...………….…... 6 C. Expenditures………………………………………………………….………………………. 7

VII. Record-keeping…….……………………………………………………………………………. 8 VIII. Reporting Lost / Stolen Funds….……..…………………………………………………. 8 IX. Closure of Inactive Accounts…………………………….………………………………… 8 X. Forms / Templates…..……….………..……………………………………………….……. 9

Field Trip / Student Activity Fee Collection Form…..……………………………. 10 Deposit Form (Form 21) and Instructions………………………………………….. 11 Student Activity Tracking Form………………………..………...……………………… 13

Appendix….……………………………………………………………………………………………… District Field Trip Policy…………………………………………………………………….. 14 District Fundraising Policies.………………………………………………………………. 18 Use of Checking Accounts…………………………………………………………………… 22

I. Introduction All students in the Cambridge Public Schools should have an opportunity to take part in co-curricular activities and extra-classroom experiences.

Funds collected for student activities belong to the students and not to the district or to any school within the district. However, in order to enable schools to facilitate and organize student activities, thelaw allows the establishment of Student Activity Accounts so that monies may be received by school principals, held in the public trust, and expended by principals on behalf of students for costs related to student activities.

This manual outlines the policies and procedures pertaining to Student Activity Accounts required to enable a robust slate of student activities across the district, safeguard monies raised in support ofthese activities, as well as protect staff tasked with managing these monies.

District policy is in accordance with Massachusetts General Laws (M. G. L. Chapter 71, Section 47), as authorized by the School Committee.

Questions pertaining to Student Activity Account policies and procedures should be directed to the Financial Operations Department:

Miranda Fasulo: mfasulo@cpsd.us or 617-349-6447 Patricia Rousseau: prousseau@cpsd.us or 617-349-6446 Linda Branco: lbranco@cpsd.us or 617-349-6445

II. Definition of Student Activities Under the law, Student Activity Accounts may only be used for the express purpose of conducting student activities.

Student activities for this purpose are broadly defined to be:

• Non-curricular in nature; • Contingent on a fee or on external fundraising; • For the benefit of students.

The Cambridge Public Schools recognize the following as student activities:

• Field Trips* • Student clubs approved by the School Principal • Co-curricular or enrichment activities that are not part of the district’s regular programming • Student-initiated special events • Student-initiated collections for a charitable purpose

*Field trips must be in line with the district’s Field Trip Policy (see Appendix) and approved before any funds may be collected.

Tutoring programs or other academic services, even when they occur outside of the normal school day, DO NOT qualify as student activities.

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III. Purpose and Use of Student Activity Accounts The sole purpose of Student Activity Accounts is to accept deposits of monies collected for student activities and to make payments for costs related to those student activities.

A. Deposits

All monies collected for student activities must be deposited in a timely manner into the school’s student activity account. Only funds collected “for the express purpose of conducting studentactivities” as defined in Section III may be deposited into Student Activity Accounts. All deposits will require a written statement on how the funds were raised and for what activity they will be used.Grants and general purpose donations MAY NOT be deposited to Student Activity Accounts.

Eligible Deposits

The following types of receipts may be deposited to Student Activity Accounts:

• Receipts from approved fundraising activities conducted to raise monies for a specific, eligible student activity*

• Contributions from “Friends of” or other organizations when made for a specific field trip orother eligible co-curricular activity

• Contributions from parents/families for a specific field trip or other eligible co-curricular activity

*Fundraising for student activities must be in accordance with the district’s Fundraising Policy (see Appendix).

Ineligible Deposits

The following types of receipts MAY NOT be deposited to Student Activity Accounts:

• Grants and other donations*: General-purpose gifts and grants must be accepted by the School Committee, deposited to the Grant Fund and expended through the Purchasing system forpurposes in line with donor intent.

• Staff-initiated charitable collections: Monies belonging to staff (e.g. Sunshine funds) MAY NOT be maintained in Student Activity Accounts. Should staff wish to maintain such an account, theymust establish a bank account in their own name and MAY NOT use the municipal tax exemption.

• Athletics gate receipts and Performing Arts ticket sales*: Athletics and Visual & Performing Arts are ongoing district-funded programs. Proceeds from games and performances must bedeposited to their established Revolving Funds and expended through the Purchasing system as part of the overall district budget in support of these programs.

• Lost books*: Any fees collected for lost textbooks should be done so only as an incentive for students to take proper care of their books. Any revenue from these fees should be deposited to the City as miscellaneous revenue and will not be used to offset any school expense.

• Proceeds from book bins, student photos, book fairs, or similar programs*: Receipts from approved, general-purpose fundraising must be deposited to the Grant Fund for expenditure through the Purchasing system on educational programming as directed by the School Principal.Proceeds from book fairs will be appropriated in support of the school library.

*Deposits to the Revolving and Grant Funds and deposits of lost book fees should be made to the Financial Operations Department.

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B. Expenditures

All payments from the Student Activity Account must be made by check. No cash payments are permitted.

Eligible Expenses

The following expenses may be paid from Student Activity Accounts:

• Costs related to approved field trips, student club activities, student-initiated special events, andco-curricular or enrichment activities

• Student-initiated charitable donations

Chapter 30B public procurement law does not apply to purchases made with student activity monies. While this exemption exists, proper research and a competitive procurement process should be utilized whenever possible.

Ineligible Expenses

Only expenses related to student activities may be paid with student activity monies. Expenses that are NOT permitted include but are not limited to the following:

• Purchase of general school supplies • Staff appreciation lunches • Staff-initiated collections (i.e. Sunshine Funds)

IV. Establishment and Structure of Accounts Massachusetts General Law requires that student activity monies be managed utilizing what is called the Student Activity Agency Fund.

The Student Activity Agency Fund is the primary vehicle for managing student activity monies. The Agency Fund is a part of the City’s fund accounting structure much like the General Fund, Grant Fund, and the Revolving Fund, etc. The Agency Fund is utilized to record deposits and expenses pertaining tomoney held on behalf of others. Student activities fall into this category because the school district is holding money collected on behalf of its students for the purpose of conducting student activities.

All monies raised for student activities at a given school must be deposited to its Student Activity Agency Fund. Expenditures may be made from the Student Activity Agency Fund following proceduresdescribed in detail in Section VI.

All schools have a Student Activity Agency Fund. Principals who have not yet made use of their school’s account should contact the Financial Operations department (x6445) to request your budget codes, deposit forms, and other required documentation, including a Bond Application for the principal. Bonding, required by statute, enables the City to insure against theft on the account.

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V. Roles and Responsibilities The successful management of Student Activity Accounts involves School-based staff, the CPS Financial Operations Department, and the City Treasurer’s Office.

A. School-based Staff

It is the responsibility of principals and other school administrators to ensure that the provisions of M.G.L. Chapter 71, Section 47,, School Committee policies, and administrative procedures are followedwith regard to student activity funds management. The importance of proper recordkeeping by each person (principals, assistant principals/school operations managers, teachers) cannot be overstated. Aclear audit trail and appropriate documentation are essential both to safeguard student funds and to protect employees from charges of wrongdoing.

The School Principal: • Ensures all procedures for safeguarding funds are followed; • Approves ALL expenditures; • Ensures that only eligible expenditures are made from student activity funds; • Ensures that expenditures do not exceed collected amounts for a specific student activity; • Ensures that funds are expended for the activity for which the funds were collected; • Assigns a school staff member to oversee Student Activity Accounts. The recommended staff

member for this role is the Assistant Principal or School Administration Manager.

Assistant Principal or School Operations Manager (recommended) or designee: • Receives and verifies cash/checks collected from classroom teachers or other staff; • Ensures that all teachers collecting funds maintain and submit proper documentation; • Ensures that cash/checks are secured in a safe pending deposit; • Ensures timely deposit of cash and checks (weekly, or by the end of the day anytime the balance

exceeds $500); • Ensures proper documentation of all collected funds (collection logs), deposits (copies of Form

21s) and expenditures (receipts, invoices) is filed and retained; • Reconciles balances in Student Activity Accounts.

Teachers and/or Other Staff: • Collect cash/checks from students/families; • Maintain a clear and accurate log of amount collected from each student. (see Forms); • Deliver cash, checks, and completed Student Activity Collection Forms (see forms) to AP or SOM

by close of school day.

B. CPS Financial Operations Department Staff:

• Facilitate the setup of accounts upon the request of school principals; • Establish policies/procedures and provide training and support to school staff; • Oversee account reconciliations and conduct periodic audits.

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C. City Treasurer’s Office Staff:

• Control all bank relationships and procedures; • Receive and post revenue to ledgers.

VI. Procedures for Collecting, Depositing, and Expending Student Activity Funds The procedures below are designed to ensure the proper management of student funds, as well as to protect staff members from mismanagement or allegations of fraud. It is in everyone’s interest thatthe procedures be followed diligently. Proper management of student activity funds includes:

Securing cash and checks in a safe on a daily basis. It is the principal’s responsibility to maintain the safe and ensure limited access.

Depositing funds regularly Maintaining accurate records of all funds collected and disbursed Reconciling deposits and expenditures on a regular basis

A. Collection of Monies

Each school must maintain a safe in the school office and follow appropriate security procedures to ensure limited access to the safe. All cash and checks must be secured in the safe by the end of each school day.

• Checks are always preferred over cash, and any school correspondence (e.g. permission slips) should indicate so as appropriate.

• Anyone collecting cash/checks must keep a master log indicating from whom and for whatactivity the funds were collected and when these funds were submitted to the office for safekeeping. Each day that cash and checks are collected by a school staff member, the dailycollectionmust be tallied on a signed Student Activity Collection Form and turned in to the AP/SOM/school office designee Every effort should be made to avoid leaving cash and checks in a desk drawer, file cabinet, or in the personal belongings of the staff member overnight.

• The AP/SOM/school office designee must verify all cash/checks received and sign the Student Activity Collection Form.

• Cash and checks delivered to the school office must be secured in the school’s safe pending deposit.

• Student Activity Collection Forms for all cash/checks must be filed and maintained andreconciled to a master log of funds collected for that particular activity.

B. Deposit of Monies to Student Activity Agency Fund

• All student activity funds collected must be deposited by the principal or designee to the Student Activity Agency Fund in a timely manner. This means that no school may retain or expend any cash.

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• Cash and checks should be deposited weekly. In addition, no cash balance exceeding $500 may be held beyond the close of the business day.

• Cash deposits must be made in person by the principal or designee to the Cashier’s window in the City Treasurer’s Office , Cambridge City Hall,795 Massachusetts Ave, Cambridge MA 02139.

• Checks may be deposited utilizing interoffice mail or the US Postal Service using the address above.

• All deposits must be accompanied by a completed Form 21 (see Forms) stating the source andthe anticipated use of the deposit. The orange copy of the Form 21 should be retained by the school and attached to backup documentation (Student Activity Collection form, receipts). o Form 21s need to be printed on four-part carbon paper. Upon request, the Financial

Operations Department will pre-print for schools a batch of Form 21s pre-filled with the relevant account codes.

C. Expenditures from the Student Activity Agency Fund

Lead time of about two weeks is sufficient to process most payments from the Student Activity Agency Fund. However, more lead time is always preferred.

• In order to pay a vendor directly from the Student Activity Agency Fund, the vendor must provide a W-9 (if they are not already in the City’s vendor system) and an invoice. Submitdocuments to Financial Operations. If you are unsure whether the vendor is new, contact Financial Operations in advance.

• For reimbursements, a payment voucher utilizing your Student Activity Agency Fund budgetcodes (to be provided by Financial Operations) and accompanying receipts should be submitted to Financial Operations. The individual will need to complete a W-9 if he/she is not already in the City’s vendor system.

• No purchase orders are required to pay vendors or to process reimbursements. Payments are made via an expedited direct voucher process facilitated by Financial Operations.

• Eastern Bus: When making a reservation for a trip that should be paid from student activity monies, use your Student Activity Agency Fund abbreviation code (SCAGXX) where you would normally enter a Purchase Order #. This will indicate to Finance that the bill should be paid fromyour Student Activity Agency Fund. No requisition is needed. This is ONLY true for reservations paid from student activity monies. Any reservations utilizing General Fund or Grant Fund dollarsstill require a requisition and Purchase Order #.

• Personnel or sole proprietors: Payment of wages or stipends to individuals is taxable income which must be paid through payroll. Should payments of this nature be required from studentactivity funds, a service agreement and payment voucher should be processed in the same manner they are processed for the general fund except that you will utilize your provided AgencyFund budget codes.

• It is not permitted to use funds collected specifically for one student activity on the expenses related to another student activity.

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VII. Recordkeeping

• Schools must maintain appropriate documentation for the collection, deposit, and expenditure of all student activity monies. Schools are also responsible for tracking these transactions as theypertain to each individual student activity. Records must be sufficiently detailed in order to support a full reconcilement of funds collected, funds deposited and funds expended for each student activity.

• Student Activity Collection Forms. and copies of completed deposit forms (Form 21s) must be retained by the school office and filed by individual student activity. Copies of submittedinvoices, vouchers, reimbursement forms or other expenditure-related documentation must be retained by the school office and filed by individual student activity.

• Each principal or designee is responsible for tracking deposits and expenditures for each individual student activity (funds raised for “Field trip A” may not be used for expenditures related to “Field trip B”). The Student Activity Tracking Form (available in Forms) or a comparable reconciliation tool developed by the principal or designee should be maintained on an ongoing basis.

Financial Operations will perform an audit of each school’s student activity accounts annually and may audit any documentation throughout the year upon request.

VIII. Reporting Lost/Stolen Funds

In the event that funds collected for student activities are lost or stolen, the school principal is responsible for immediately notifying the Chief Financial Officer AND for filing a written incidentreport to the CPS Office of Safety and Security. In addition, if theft is suspected, a police report may be required.

The Chief Financial Officer will meet with the principal to determine what immediate steps may benecessary to ensure that the student activity for which funds were intended is not negatively impacted. In addition, loss of funds will trigger an immediate review of the procedures in place at the school.

The Office of Safety and Security will initiate an investigation into the incident and will contact the Cambridge Police Department if required.

IX. Closure and Dissolution of Inactive Accounts Whenever possible, excess balances collected for particular student activities should be avoided. Student activity balances with no activity (deposits or disbursements) for two years will be closed andany balances shall be deposited to the City of Cambridge’s general scholarship account.

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X. Forms / Templates (see pages that follow)

Field Trip / Student Activity Fee Collection Form [Excel version available from CPS Financial Forms]

Deposit Form (Form 21) and Instructions [Printed copies of Form 21 on required four-part carbon paper available upon request from Financial Operations]

Student Activity Tracking Form [Excel version available from CPS Financial Forms]

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Field Trip/ Student Activity Fee Collection Form

Excel version available from CPS Financial Forms (PERSON COLLECTING FUNDS) TEACHER/STAFF NAME:

NAME OF FIELD TRIP OR ACTIVITY:

DATE OF FIELD TRIP OR ACTIVITY:

Student Name Amount Paid Cash or Check? Date NOTES

Grand TOTAL $ -

SIGNATURES:

TEACHER/STAFF Responsible for Collection:

Assistant Principal/SOM Responsible for Receiving Cash

DATE:

Student Activity Deposit Instructions

All cash deposits should be made in person by the school principal or designee to the Cashier’s window at Cambridge City Hall, 795 Massachusetts Avenue. No deposit may be made directly to a bank.

All deposits require a completed Form 21 (see next page). Deposits containing both cash AND checks should be made using 2 Forms 21s – one for the cash and one for the checks.

All Form 21s must have a both copies (yellow & white) of a deposit slip attached.

Deposits containing checks exclusively may be deposited utilizing interoffice mail and should be sent with all accompanying documentation indicated below directly to City Hall / Finance.

Checks must be endorsed using the school’s stamp provided by Financial Operations.

Include with your deposit:

• Deposit slip (both the white and yellow copy) • Completed Form 21

o Pre-populated Form 21s printed on the required 4-part copy paper are available from Financial Operations upon request

o Make sure to indicate the source of the funds and anticipated use of funds in the space provided

o The orange copy of the Form 21 must be retained and filed by the school,attached to all backup documentation (e.g. collection forms)

• Checks, as applicable o All checks must be stamped on the back with your school stamp o Deposits containing multiple checks must be accompanied by adding tape or

an Excel spreadsheet printout listing all checks and showing the sum total. • Cash, as applicable

o Bills must be grouped as follows using money bands and coin rolls (available from Financial Operations): 100s in groups of 10 bills ($1,000) 50s in groups of 20 bills ($1,000) 20s in groups of 25 bills ($500) 10s in groups of 25 bills ($250) 5s in groups of 20 bills ($100) 1s in groups of 25 bills ($25) Leftover bills outside of these grouping should be sorted in order of

denomination. Large quantities of coins must be rolled.

FORM 21 – CITY OF CAMBRIDGE REPORT OF RECEIPTS

Form use: To be used for payments credited to the City revenue accounts.

RECEIPT DESCRIPTION (Type of Service charge, taxes, licenses, fines, etc.)

IDENTIFICATION (Payer, check, remittance information, etc.)

AMOUNT

TOTAL: $

REVENUE CODE AMOUNT Revenue Account

Description Account Fund Org Project/Grant Abbr. Code

Submitted by: Department: Date:

Student Activity Accounts Student Activity Tracking Form

Template in Excel available on CPS Financial Forms webpage.

SUBLEDGER BY ACTIVITY

Name of Activity Deposits Expenditures Balance

Activity A (date/description of transaction) $0.00 (date/description of transaction) $0.00 (date/description of transaction) $0.00 (date/description of transaction) $0.00 (date/description of transaction) $0.00

Subtotal $0.00 $0.00 $0.00

Activity B (date/description of transaction) (date/description of transaction) (date/description of transaction) (date/description of transaction) (date/description of transaction)

Subtotal $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

Activity C (date/description of transaction) (date/description of transaction) (date/description of transaction) (date/description of transaction) (date/description of transaction)

Subtotal $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00 $0.00

GRAND TOTAL $0.00 $0.00 $0.00

FIELD TRIP POLICY

File: IJOA

The Cambridge School Committee recognizes that first-hand experiences provided by field trips and school-sponsored trips are a most effective and worthwhile means of learning; therefore, the Cambridge School Committee encourages that field trips and school-sponsored trips of significant educational value, which are related to the total school program and curriculum. Additionally, due to the inherent educational value of field trips and school-sponsored trips, it is the School Committee’s goal that all students be able to participate in and have equal access to field trips and school-sponsored trips.

Consistent with this goal, the Superintendent of Schools shall establish guidelines for field trips and school sponsored trips. These guidelines shall address the process for screening, evaluating and approving field trips and school-sponsored trips in order to ensure that all reasonable steps are taken for the health, safety and welfare of the participants and to ensure no substantial disruption to the educational process and the inherent educational value of the field trip and/or school-sponsored trip. Additionally, the guidelines shall provide that no student shall be denied participation in a field trip or school-sponsored trip as a consequence or form of punishment for previous behavior for which he or she already has been disciplined. A student may only be excluded from a field trip or school-sponsored trip if the date or dates of his/her suspension or expulsion from school for a violation of school-based rules or the codes of conduct set forth in the Rights and Responsibilities Handbook coincides with the scheduled date or dates of the field trip or school-sponsored trip, or if, in the judgment of the principal, a student’s previous or current behavior poses a substantial risk to the health, safety and welfare of the student, other students and/or staff participating in the field trip and/or school-sponsored event. The guidelines also should require the prior approval of all field trips or school-sponsored trips by the principal/head of upper school, and the prior approval by the Superintendent of Schools and/or his/her designee of all overnight and out-of-state or out-of-country trips. Furthermore, the guidelines shall establish procedures to assure that: (i) all students have parental/guardian permission for trips; (ii) all trips are properly supervised, (iii) all safety precautions are observed, (iv) all student files have been reviewed to determine if any accommodations or modifications are required in order for a student to participate in and have equal access to any field trip or school-sponsored trip; (v) all trips contribute substantially to the educational program; (vi) the district is monitoring whether students are excluded from participation in and/or having equal access to field trips and/or school-sponsored trips and, if so, for what reasons; and (vii) there are procedures in place for parents/guardians to appeal a decision to exclude a student from participation and access to a field trip and/or school-sponsored trip. Field trips and school-sponsored trips shall not require approval of the Cambridge School Committee.

Approval of all field trips and school-sponsored trips shall be conditional. Approval for any field trip or school-sponsored trip may be revoked if a change in circumstances, whether man-made or natural, would warrant cancellation of this field trip or school sponsored trip in the interest of the safety of the students and staff of the Cambridge Public Schools.

The Cambridge Public Schools and the Cambridge School Committee will not be responsible for any financial obligations incurred as a result of the planning of the field trip or school sponsored trip, or for any monies that are non-refundable or are otherwise lost due to the subsequent cancellation of the field trip or school-sponsored trip or due to a student’s exclusion from participation and access to a field trip or school-sponsored trip as a result of the student’s suspension or expulsion from school on the date or dates of the field trip or school-sponsored trip.

No student shall be denied participation in a field trip or school-sponsored trip that takes place during the school day (and is not an overnight trip) because of financial inability to pay the fee. Each club, team or group is responsible for raising all of the money necessary to fund a field trip or school sponsored trip that is being proposed by a group of students. No fundraising or other preparations for a field trip or school sponsored trip should occur until the field trip or school sponsored trip has been approved. No financial support will be available from the Cambridge Public School Department or the Cambridge School Committee for any overnight, out-of-state or out-of-country travel unless an athletic team or academic team or competition has qualified for an overnight, out-of-state or out-of-country competition and in these narrow circumstances final approval of funding for such travel by an athletic team or academic team is subject to final approval by the Superintendent.

The Cambridge Public School Department and the Cambridge School Committee will not be responsible for any expenses incurred as a result of a chaperone’s decision to send a student participant home earlier than the scheduled return date due to the student’s unacceptable behavior. Students and their parents/guardians will be held responsible for any damage done to hotels, rental properties, real or personal property. Parents/guardians must agree to pay for any damages that may be done by their son/daughter and/or aid school officials in collecting money necessary to do so.

For all field trips requiring transportation, transportation must be provided by a common carrier that is licensed to do business in the Commonwealth of Massachusetts and is licensed for passenger transport by the Federal Motor Carrier Safety Administration, or in an approved Cambridge Public Schools licensed vehicle or by public transportation, such as the MBTA, bus, train or other form of public transportation. All charter services for field trips or school sponsored trips must be provided by a common carrier that is licensed by the Commonwealth of Massachusetts to provide charter services and is licensed for passenger transport by the Federal Motor Carrier Safety Administration. All vendors that provide transportation for field trips or school sponsored trips must provide evidence that their driver(s) are licensed in the Commonwealth of Massachusetts to drive the vehicles being used to provide the transportation for the field trips and/or the charter services for the field trips. All transportation vendors also must maintain liability insurance with a minimum of $500,000 (five hundred thousand dollars) per occurrence for bodily injury. No transportation vendor shall be used to provide transportation and/or charter services for field trips or school sponsored trips if it has a rating of “conditional” or “unsatisfactory” issued by the Federal Motor Carrier Safety Administration. Nothing in this field trip policy should be construed to prohibit field trips where students travel by means of walking.

Use of privately owned vehicles or leased vans to transport students to and from field trips, athletic events or school sponsored trips are strictly prohibited, except in the case of a bona fide emergency. Determination of the existence of a bona fide emergency will be made by the Principal/Head of Upper School and/or Trip Leader if the Principal is not present. Staff and parents/guardians who use their own vehicles risk being legally liable for any injury a student sustains while in the vehicle.

Overnight accommodations should be made in advance with safety and security in mind and, whenever possible, travel between the hours of midnight and 6:00 a.m. should be avoided, trip itineraries should leave enough room for drivers to rest in conformity with federal hour-of-service requirements and common sense and take into account the likelihood of delays due to weather, traffic and unanticipated factors.

LEGAL REFS: M.G.L.c. 71, §37N Massachusetts Department of Education Model Policy

Adopted: December 17, 2013

FIELD TRIP APPROVAL FORM LOCAL FIELD TRIP(S)

OUT OF STATE/OUT OF COUNTRY School:

Grade Level:

Teacher(s):

Chaperone(s):

Brief Description of Trip:

Educational Rationale:

Date(s) of Trip:

Location:

Mode of Transportation:

Accommodations:

Estimated Cost Per Person:

Date of Informational Meeting for Parents: Planned Follow-up Activities (if applicable) See Attached Sheet

N.B.: This trip meets all the requirements of the School Committee’s Field Trip and the Cambridge Public Schools Administrative Guidelines for Field Trips. It has been explained that all extraordinary costs, passports and medical clearance are the responsibility of the student and his/her parent/guardian.

Signatures Name of Teacher/Coordinator of Trip:

Assistant Principal:

Principal:

Signature: Approved: Chief Operating Officer

This form must be submitted and approved two (2) months prior to Out of Country trips and one (1) month prior to Out of State trips.

Please attach copies of all appropriate documents.

Conditional Approval for Field Trip(s): This trip has been approved. Please note that approval for this field trip is conditional. Approval for the field trip may be revoked if a change in circumstances would warrant cancellation of this field trip in the interest of the safety of the students and staff of the Cambridge public Schools. The Cambridge Public Schools will not be responsible for any financial obligations incurred as a result of the planning of the field trip, or for any monies that are non-refundable or are otherwise lost due to the subsequent cancellation of the field trip.

April 5, 2011

Student Activity Checking Accounts

Massachusetts General Laws (MGL) Chapter 71 Section 47 allow for the establishment of Student Activity Checking Accounts in addition to Student Activity Agency Funds. The benefit of opening a Student Activity Checking Account is to be able to pay vendors who would be difficult to pay through the City’s vendor system. This option is allowed for student activity monies because theyare not subject to Chapter 30B public procurement law.

However, with proper advance planning, most types of expenses can be processed efficiently through the City’s vendor system utilizing the Student Activity Agency Fund. Before decidingwhether to establish a Student Activity Checking Account for your school, please contact the Finance Office to discuss whether it is a practical option for your school. Opening a Student ActivityChecking Account adds a layer of complexity and risk to the management of these monies that may not be necessary for the types of activities that most schools are doing.

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Student Activity Checking Accounts are for expenditures only. In order for monies to be expended from the Student Activity Checking Account, the school must make a deposit to the Student ActivityAgency Fund, and then request a transfer from the Agency Fund to the Checking Account to fund a particular expense or series of expenses. Checking accounts for the Elementary and Upper Schoolswill be limited to a $5,000 balance; the High School is limited to a $25,000 balance.

School principals will be the signers on all checking accounts and will be responsible for ensuring that all transactions are reasonable and proper. Principals are also responsible forsecuring checkbooks in the school safe and limiting access. Schools will be required to reconcile the account on a regular basis, maintain documentation for all expenses, and ensure that sufficient funds are transferred from the Agency Fund to the Checking Account and available to meet the obligation of any check that is written by the principal.

Expenditures from the Student Activity Checking Account

With sufficient lead time, most payments can be processed directly from the Student Activity Agency Fund. Only schools that anticipate having to pay vendors who would be difficult to pay through the City’s vendor system should consider requesting a Student Activity Checking Account. Examples of payments that may be difficult to process through the vendor system include but are not limited to group travel payments (airlines, hotels), as well as expenditures where immediate payment is required and the exact amount is not known in advance.

• The Student Activity Checking Account is for expenditures only. No deposits may be made directly to the Student Activity Checking Account. All deposits must be made to the Student Activity Agency Fund.

• A balance is maintained in the Student Activity Checking Account through transfers from theStudent Activity Agency Fund to the Student Activity Checking Account upon the request of the Principal.

• All expenditures/disbursements from the Student Activity Checking Account must be made by check. No cash withdrawals may be made.

Student Activity Checking Accounts

• No check may be written payable to cash.

• Checks in excess of $5,000 must be co-signed by the City Treasurer or paid directly from theAgency Fund through the City’s vendor check process as described in Section D above. Contact Financial Operations should you require a disbursement in excess of this threshold.

• All checks require an original signature by the Principal. Signature stamps are not permitted.

• All checks issued will require invoices or receipts to document the disbursement. Whenever possible, checks should be written against existing invoices and issued to vendors directly.

• For reimbursement of up-front costs, prior approval must be obtained from the principal, and receipts will be required before a reimbursement check will be issued.

• Certain types of expenditures MUST be made directly from the Student Activity Agency Fundand MAY NOT be made from the Student Activity Checking Account. These include:

o Eastern Bus: When making a reservation for a trip that should be paid from studentactivity monies, use your Student Activity Agency Fund abbreviation code (SCAGXX) where you would normally enter a Purchase Order #. This will indicate to Finance that the bill should be paid from your Student Activity Agency Fund. No requisition isneeded. This is ONLY true for reservations paid from student activity monies . Any reservations utilizing General Fund or Grant Fund dollars still require a requisition andPurchase Order #.

o Personnel or sole proprietors: No personnel costs or payments to individuals (with the exception of reimbursements) may be made from the Student Activity Checking Account. The Checking Account is exclusively for payments to registered companies/organizations or reimbursements for the up-fronting of monies paid to companies/organizations. Payment of wages or stipends to individuals is taxable income which must be paid through payroll. Should payments of this nature be required from student activity funds, a service agreement and payment voucher should be processed in the same manner they are processed for the general fund except that you will utilize your provided Agency Fund budget codes.

Replenishing the Student Activity Checking Account via Transfer of Funds from Student Activity Agency Fund to Student Activity Checking Account

• The Student Activity Checking Account balance is maintained by periodic transfers from the Student Activity Agency Fund to the Student Activity Checking Account, to the extent that money is available in the Student Activity Agency Fund.

• To initially fund the Student Activity Checking Account, funds up to the maximum checking account balance shall be transferred from the Student Activity Agency Fund to the StudentActivity Checking Account.

Student Activity Checking Accounts

• All expenditures must be documented with original receipts/invoices and check copies before additional transfers to replenish the Checking Account will be processed. Review the following scenario as an example of how the process works:

o An elementary school deposits $10,000 into their Student Activity Agency Fund aftercollecting money from families for a school trip.

o The school has never used their Student Activity Checking Account before. The principal requests that the checking account be initially funded with $5,000 (the maximumbalance).

o A transfer of funds is made from the Student Activity Agency Fund to the StudentActivity Checking Account. There is now $5,000 in the Agency Fund and $5,000 in the Checking Account.

o The School writes a check for $1,000 to a hotel. There is now $5,000 in the Student Activity Agency Fund and $4,000 in the Student Activity Checking Account.

o The School provides Financial Operations with a copy of the check written to the hotel and the invoice/receipt provided by the hotel. At this time the school may request, if they wish, to transfer another $1,000 (or less) from the Agency Fund to the CheckingAccount, replenishing the Checking Account to its $5,000 maximum balance. The Agency Fund balance is now $4,000.

• Replenishment of the checking account is requested by submitting the Checking Account Replenishment Request form (see attached) to the Financial Operations department, accompanied by original receipts or invoices and copies of all checks issued. Once the payment request is processed and approved, an electronic transfer of funds from the Agency Account to the Checking Account is made in the amount of the request.

Recordkeeping

Tracking and reconciling student activity monies becomes much more complex when utilizing both the Student Activity Agency Fund and the Student Activity Checking Account. In addition to therecordkeeping requirements of the Agency Fund alone, including documentation and reconciliation by student activity of all collections, deposits, and Agency Fund expenditures, schools with checking accounts must also process, track, document and reconcile by student activity all transfers from the Agency Fund to the Checking Account and expenses made from the Checking Account.

The attached Student Activity Tracking Form for Schools with Checking Accounts or some other comparable tracking form must be utilized by the school to ensure that funds are properly reconciled on an ongoing basis. Financial Operations can provide the Excel version of the template upon request and offer training for schools as needed.

STUDENT ACTIVITY ACCOUNT Checking Account Replenishment Request

SCHOOL: _____________________________________ AGENCY FUND ABBR. CODE: ________ CHECKING ACCT #: ______________

CHECK # CHECK DATE PAYEE

ACTIVITY AMOUNT

TOTAL

Amount to transfer from Agency Fund to Checking Account (any amount up to TOTAL above):

Attach the following documents to this completed form for EACH CHECK LISTED:

- Original bill, invoice and/or receipt (not an account statement) - Copy of the check

Return completed form (with original backup) to:

Financial Operations 159 Thorndike Street Attn: Tricia Rousseau

Student Activity Accounts Tracking Form for Schools with Checking Accounts

Template in Excel available from CPS Financial Operations Department upon request.

SUBLEDGER BY ACTIVITY

Expenditures: Expenditures: Name of Activity Deposits

Agency Fund Checking Account Balance

Activity A (date/description of transaction) $0.00 (date/description of transaction) $0.00 (date/description of transaction) $0.00 (date/description of transaction) $0.00 (date/description of transaction) $0.00

Subtotal $0.00 $0.00 $0.00 $0.00

Activity B (date/description of transaction) (date/description of transaction) (date/description of transaction) (date/description of transaction) (date/description of transaction)

Subtotal $0.00 $0.00 $0.00

$0.00 $0.00$0.00 $0.00$0.00 $0.00

Activity C (date/description of transaction) (date/description of transaction) (date/description of transaction) (date/description of transaction) (date/description of transaction)

Subtotal $0.00 $0.00 $0.00

$0.00 $0.00 $0.00$0.00 $0.00 $0.00

GRAND TOTAL $0.00 $0.00 $0.00 $0.00

ACCOUNT RECONCILIATION

Transfers from Agency Fund to Checking Account Amount (date of Transaction) $0.00 (date of Transaction) (date of Transaction) (date of Transaction) (date of Transaction)

Total $0.00

Total Deposits to Agency Fund: $0.00 minus Total Transfers from Agency Fund to Checking Account: $0.00 minus Total Expenditures from Agency Fund: $0.00

AGENCY FUND BALANCE $0.00

Total Transfers from Agency Fund to Checking Account: $0.00 minus Total Expenditures from Checking Account: $0.00

CHECKING ACCOUNT BALANCE $0.00

GRAND TOTAL BALANCE $0.00