Activity Fund Resources
General Rules and Redbook | Receipts | Activity Fund Purchasing (your checking account) | Fund 22 (District Activity Funds) | Donations | Field Trips | Munis Purchasing (your budget money)
General and Redbook
- The Redbook is the law that says how you can collect and use your activity funds.
- This Redbook FAQ answers some common questions about the law.
- EPES Training Notes is a reference manual that outlines how bookkeepers use the activity fund accounting software and how to balance each month.
- The Monthly Report Verification Form is the checklist helping you know what to include in your month-end report packet.
- This form is used to record the Accounts Receivable items and the NSF checks outstanding for each month. This form is part of the Monthly Financial Report sent to Internal Audit by the 15th of each month.
- Principal's Combining Budget is a required form due May 15 that lists the summary budget information for each activity account in the school activity fund.
- The Fee Waiver Form is a form to send to the parents of eligible free and reduced-price meal students regarding the fee waiver process.
- The Infinite Campus FRAM Report discloses fee-waiver-eligible students versus paid students.
- The NSF Log is used to track the checks that have been returned due to insufficient funds in the payer's account.
- ETech is a company most schools use to collect their NSF checks. This reduces the burden on the bookkeeper and minimizes embarrassment to the check writer. Call 1-800-826-8185 to enroll.
- The Change Bank Account Instructions are used when your school needs to switch to another bank. The instructions include which banks are approved.
Activity Fund Purchasing
- The F-SA-7 Purchase Request must be completed prior to making any purchase to show that someone has verified that sufficient funds are available to make the purchase and that the principal has approved it.
- The Small Purchase Determination & Findings (D&F) Form is used to document price quotes to prove that nonbid purchases follow model procurement.
- The Noncompetitive Determination & Findings (D&F) Form (Single Source) is used to document purchases where there is no competitive pricing available, such as an official assigned by the Kentucky High School Athletic Association (KHSAA) or items held for resale. Lack of time is never considered justification for avoiding competitive pricing!
- The F-SA-8 Standard Invoice Form is used when vendors do not issue invoices, such as officials.
- The F-SA-9 School Activity Expense Report is used to document the expenses of a class or club trip funded by a cash advance check written to the sponsor. At the end of the activity, the sponsor must return this form, all receipts, and the remaining cash to the bookkeeper within one business day.
- The F-SA-13 Credit Card Log Form is used to sign out or in the school credit card whenever a staff person borrows it to make purchases after the principal has approved the Purchase Request Form.
- The F-SA-14 Student Refund Form is used to document cash refunded to classes or larger groups of students instead of writing individual checks in such circumstances as canceled field trips. This is not common.
- The Professional Services Contract documents the services to be performed and the price to be charged for this service, such as a dance choreographer, DJ, or piano accompanist. Contracts under $5,000 may be signed by the principal. Contracts of $5,000 or more must be submitted to the Jefferson County Board of Education (JCBE) for approval before beginning to use the service.
- W-9s are required whenever you set up a new vendor other than a corporation. The IRS is very serious about this!
- When paying any service provider other than a corporation, you must flag them as a 1099 vendor. To do this, you must have the contractor's W-9 and enter the tax ID number (Social Security number), which flags them as a 1099 vendor, before making the payment. Additionally, when setting the vendor up in EPES, you must enter the Munis vendor number as part of the vendor name field. On the 1099 report in your monthly report packet, document the service provided next to each vendor.
Fund 22 (District Activity Funds)
- Funds that aren't generated by student fundraisers or funds and fees to support after-school activities must be sent to the JCBE for deposit into your school's fund 22. The exceptions to this rule are field trip funds, including at-risk allocation, your staff activities account (hospitality), and the interest earned on your school activity fund. You should send any fund 22 money to Accounting at least monthly.
- These Guidelines outline the law and give examples to help you understand how it works.
- The Fund 22 Form is sent out to all bookkeepers periodically and shows all of your school's accounts. This form should be sent to Accounting whenever you send in a deposit to ensure the funds are put in the correct code.
- The Fund 22 Expense Transfer Form should be sent to Accounting if you discover that funds were deposited into the wrong account.
Donations and Crowdfunding
Field Trip Procedures
Purchasing Through Munis (your budget money!)
- Munis uses an account code structure made up of three different codes, the org-object-project. These lists show the most common ORG and Objects.
- Most purchases should be made using the bid vendor regardless of whether using Munis or school activity funds. The list of Bid Vendors includes the procedure for obtaining Notary license and filing fees and purchasing school activity fund check and deposit stock (Printing: Laser Checks and Laser Receipts).
- This Requisition to Purchase Form (xls or .pdf) is an optional form used to document that the principal has approved a purchase prior to putting the requisition on using Munis.
- If a selected vendor does not have a vendor number set up in Munis or if the vendor contact information has changed, complete the New Vendor Form and send it to Accounts Payable.
- When purchasing postage and wishing to carry a check to the Post Office, use the US Postmaster Payment Request Form as your invoice and put on receiving against your purchase order.
- When purchasing items against a Kroger purchase order, attach your receipt to a Kroger Payment Request Form, put on receiving against your purchase order, and send the form with your attached receipt to Accounts Payable for payment.
- The Purchase Order Maintenance Form can be used to request changes, such as increasing or decreasing the dollar amount or closing it completely, to an active purchase order. This form should be sent to Accounts Payable when completed.
- Accounts Payable separates work alphabetically by vendor name. A list of assigned staff and their contact information can be found here.
- When purchasing technology items, review this List of KETS Codes to ensure that you are coding the purchase properly.
- When making any purchase, remember that we are tax-exempt and shouldn't pay sales tax. This Kentucky Purchase Exemption Certificate can be used to not be charged sales tax within Kentucky and Indiana. This Florida Purchase Exemption Certificate may be used to eliminate sales tax on trips in that state. If reimbursing an individual, sales tax should not be reimbursed except for CBI (ECE).
- Online Payment Vouchers can be used for select small purchases, such as CBI (ECE) or moving at-risk funds to your school activity fund. Both the Preparation Guide and the system are linked.
- If purchasing software, please consult the Software Approval Process to ensure that the software is approved and secure.