D - Fiscal Management

SECTION D: FISCAL MANAGEMENT

DA - Fiscal Management Goals and Priorities

SECTION D: FISCAL MANAGEMENT

File DA

FISCAL MANAGEMENT GOALS AND PRIORITIES

Money and money management comprise the basis of support of the school program. To make it as effective as possible, the Board intends:

  1. to encourage advance planning through the best possible budget procedures;
  2. to explore all practical and legal sources of dollar income;
  3. to guide the expenditure of funds so as to achieve the greatest educational returns. Every and all members of the Portage la Prairie School Division have a responsibility to work in the best interests of the School Division. This involves maximizing all available resources in the achievement of its purpose and mission, goals and objectives, in providing the best possible education to the students in its charge.
  4. to require maximum efficiency in accounting and reporting procedures;
  5. to maintain a level of per pupil expenditure needed to provide high quality education.

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DB - Secretary-Treasurer

SECTION D: FISCAL MANAGEMENT

File DB

SECRETARY-TREASURER

The Portage la Prairie School Division Board shall recruit and hire a Secretary-Treasurer for the Division. He/she shall manage the financial, administrative, and operational affairs of the Division and fulfill the statutory requirements under The Public Schools Act. (PSA 29, 30, 40, 41, 50.3, 53-55, 213, 247)

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DBA - Secretary-Treasurer Position Summary

SECTION D: FISCAL MANAGEMENT

File DBA

SECRETARY-TREASURER POSITION SUMMARY

The Secretary-Treasurer is responsible for planning and implementing all administrative functions related to matters that involve:
  1. Finance;
  2. Accounting;
  3. Purchasing;
  4. Record-keeping;
  5. Auditing;
  6. Insurance;
  7. Maintenance; and
  8. Transportation.

See also: CC

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DBB - Evaluation of the Secretary-Treasurer

SECTION D: FISCAL MANAGEMENT

File DBB

EVALUATION OF THE SECRETARY-TREASURER

An evaluation of the job performance of the Secretary-Treasurer shall be made bi-annually or more often if conditions dictate.  See also:  CDD

The duties and responsibilities of the Secretary-Treasurer are listed in CC and DBA.

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DC - Annual Operating Budget

SECTION D: FISCAL MANAGEMENT

File DC

ANNUAL OPERATING BUDGET

The Divisional Budget is a monetary statement of the Board’s goals and objectives for education in the Portage la Prairie School Division.  It is the blueprint for action and fiscal control.

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DCA - Budgeting System

SECTION D: FISCAL MANAGEMENT

File DCA

BUDGETING SYSTEM

The budgeting system in use corresponds to the Financial Reporting and Accounting in Manitoba Education (FRAME) system as approved by the Schools Finance Branch of Manitoba Education.  (PSA Parts IX, X, XI) (M.R. 259/06)

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DCB - Fiscal Year

SECTION D: FISCAL MANAGEMENT

File DCB

FISCAL YEAR

The fiscal year of the Portage la Prairie School Division is from July 1st to June 30th.

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DCC - Budget Deadlines and Schedules

SECTION D: FISCAL MANAGEMENT

File DCC

BUDGET DEADLINES AND SCHEDULES

The following schedule must be adhered to in preparing the Annual Budget subsequent to the announcement of the level of funding by the Minister of Education for the upcoming fiscal year. [PSA 186(1)]

Preparation of the Preliminary Budget by mid-January.
Consultation with Advisory Councils for School Leadership or equivalents prior to finalization of the Budget by March 15; [PSA 178(1)]
Special Levy requirements set by the Board and notices to municipalities to be issued by March 15; [PSA 187]
Final Budget submitted to the Minister of Education by March 31. [PSA 178(2)]

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DCD - Divisional Budget Planning Process

SECTION D: FISCAL MANAGEMENT

File DCD

DIVISIONAL BUDGET PLANNING PROCESS

The preparation of the annual Divisional Budget is the responsibility of the Secretary-Treasurer’s Department. Some of the more important items of the Divisional Budget are:

staff salaries, which make up a large percentage of expenditures, and which are determined through the negotiation process;
estimated transportation, plant maintenance, and operating expense requirements recommended by senior administrators;
individual school budgets which are set by formulas reviewed annually by the Board.

Funding for the Division is determined by the Schools Finance Program established by the provincial government. The program is comprised of Operating and Capital support and is administered by the Schools Finance Branch and the Public Schools Finance Board.

The Schools Finance Program is funded through the Education Support Levy and consolidated revenues of the province. The Education Support Levy mill rates on residential and commercial property are set by the province.

Preliminary funding information provided to school divisions is primarily based on actual previous year enrolments submitted by each school division. These enrolments are updated to actual after final data is collected in the fall. Changes made at that time relate to enrolment, statistical and financial information submitted by the school divisions and verified by the Schools Finance Branch. Provincial grants do not cover the entire Budget. The balance of expenditures less provincial and all other revenues will be funded by the local levy collected by municipalities.

M.R. 371/88, M.R. 259/06

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DCE - School Budgets

SECTION D: FISCAL MANAGEMENT

File DCE

SCHOOL BUDGETS

Individual schools shall be provided with annual budgets in the categories listed below.

Year End Guidelines

In order to facilitate efficient use of funds allocated to schools for supplies and materials, the Board authorizes the carryover of unexpended funds to the subsequent fiscal year according to the following guidelines. The total amount carried forward shall be reflected in the annual budget and allocated by school.

  1. A maximum carryover of 10% of allocations is authorized in the following categories:
  1. Regular Instruction (Discretionary)

Administration

English Language

Science

Physical Education

Music

Literacy with Information and Communication Technology (LwICT)

Library

  1. A carryover of 30% of the year’s allocation is authorized in the $30 Manitoba Text Book Bureau account.
  2. A carryover is not authorized in the following accounts (Non-Discretionary):

Basic French

Exceptional Programs

Vocational (Operating and Replacement grants)

Industrial Arts (Operating and Replacement grants)

Business Education (Operating and Replacement grants)

Home Economics (Operating and Replacement grants)

Graduation allowance

Transportation allowance

$20 M.T.B.B. grants

Inner City grant

Small schools grant

Library upgrading grant

  1. Over expenditures in the following program areas must be repaid to the Division:

Band

Vocational

Industrial Arts

Home Economics

Transportation

Exceptions to these guidelines may be considered providing written submissions are presented to the Board indicating that the request is part of a long range plan for a major purchase. Written submissions are to be received by the Board by the first meeting in March.

Major Equipment Budget Allocation

The Major Equipment Budget Allocation has been instituted by the Division to provide for the purchase of items that are considered to be basic requirements and

  1. would place excessive demands upon the operating budget allocation, and
  2. which are not covered under other budget categories.

The categories under which this budget allocation is established are as follows:

  1. MAJOR EQUIPMENT
  • Audio-visual equipment: movie projectors, TV sets, P.A. systems, photocopiers, etc.
  • Music and Band equipment: pianos, stereo systems, large and expensive band instruments, etc.
  • Computer Technology equipment: basic computer equipment including basic peripherals (modems and printers) for use in classrooms, administration offices, and the MRC.
  • Other curricular requirements/resources:
    • Physical Education - major basic items and safety related items.
    Other subject areas - safety related and other major basic items.

    In addition to the Major Equipment Grant Allocation, the following divisional budget categories are in place to support specific areas:

    1. FURNISHINGS

      2. Desks, chairs, stands, carts, tables, filing cabinets, lockers, etc. including Staff Room furniture.

    2. VOCATIONAL EQUIPMENT REPLACEMENT GRANT
    1. INDUSTRIAL ARTS EQUIPMENT REPLACEMENT GRANT
    2. OPERATIONS DEPARTMENT
    The Supervisor of Operations will contact the Principals at least annually as part of the development of this budget category.
      1. Maintenance: including building maintenance, mechanical (Heating, Ventilation, Air Conditioning) and grounds.
      2. Custodial: supplies, material and equipment.
      3. Transportation: school buses
      4. Administration

    Principals/Supervisors should maintain a list of requirements according to these categories for annual submission on the prescribed forms.

    Equipment purchased under these grants must comply with Division specifications and guidelines.

    Requests submitted under the above budget categories will be prioritized and each request acknowledged as:

      1. Approved for the current budget year
      2. Deferred for consideration in a subsequent year
      3. Denied

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    DD - Provincial Funding

    SECTION D: FISCAL MANAGEMENT

    File DD

    PROVINCIAL FUNDING

    The Province of Manitoba gives financial aid to the Portage la Prairie School Division through various grants under the Schools’ Finance Program. [PSA 173 (1.1)]

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    DDA - Innovative and Special Grants

    SECTION D: FISCAL MANAGEMENT

    File DDA

    INNOVATIVE AND SPECIAL GRANTS

    The Board intends to avail itself of any innovative and special grants and encourages its staff to make use of such grants offered by the province or by private concerns.

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    DDB - Tax and Debt Limitations

    SECTION D: FISCAL MANAGEMENT

    File DDB

    TAX AND DEBT LIMITATIONS

    The Board is responsible for setting the annual local levy required from the municipalities. The Public Schools Act requires school divisions to report and deal with any occurrence of accumulated deficit. [PSA 41.1 (1) (2) (3)]

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    DDC - Use of Surplus Funds

    SECTION D: FISCAL MANAGEMENT

    File DDC

    USE OF SURPLUS FUNDS

    "A school board may:

    1. invest in securities of a bank, trust company or credit union, or securities issued or guaranteed by the Government of Canada or the Government of Manitoba, that mature within one year, or
    2. deposit for investment with the Minister of Finance for a period not exceeding one year: money that is not required for immediate expenditure." [PSA 201(2)]

    "In this section, ‘securities’ means bonds, debentures, promissory notes, deposit certificates, treasury bills, trust certificates, guaranteed investment certificates or other documents evidencing debt." [PSA 201 (1)]

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    DDD - Charitable Donations

    SECTION D: FISCAL MANAGEMENT

    File DDD

    CHARITABLE DONATIONS

    The Portage la Prairie School Division previously maintained a Charitable Trust in order to collect and record tax deductible donations of funds.

    The Trust was established to fund achievement awards, bursaries, and scholarships in recognition of scholastic performance by students of the Portage la Prairie School Division. It is now administered by the Portage Community Development Corporation.

    Specific donations to a particular school for items such as specialized equipment and materials utilized to enhance the educational experiences of students should go through the School Division (which has a tax number) but earmarked for that school.

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    DDD-R - Charitable Donations

    SECTION D: FISCAL MANAGEMENT

    File DDD-R

    CHARITABLE DONATIONS

    Guidelines:

    1. Official receipts will bear the charity’s registration number and will be issued only by the Board Office.
    2. Receipts will be issued only for specific equipment or materials that contribute directly to the enhancement of education (e.g. band instrument, lab equipment, computer equipment).
    3. No receipts will be issued for donations of under $25.
    4. Requests for tax receipts must be accompanied by an invoice indicating the value of the item.
    5. There should be clear understanding and communication before the donation is made regarding eligibility for tax receipts. Queries should be directed to the Business and Finance Department.
    6. Tax receipts will not be issued for:
    1. donations to raise funds for activities (e.g. tournaments, band trips).
    2. a donation of merchandise that is stock in trade for the donor or is otherwise an expense of business.
    3. donations of old clothes, furniture, home baking, hobby crafts, etc. An exception may be made for articles of unusually high value. These items must have an independently appraised value of at least $100.
    4. donations of services.
    5. amounts paid for admission to concerts, dinners and similar fundraising events.

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    DE - Schools Funds Accounting

    SECTION D: FISCAL MANAGEMENT

    File DE

    SCHOOLS FUNDS ACCOUNTING

    The Board authorizes the establishment and maintenance of a school activities account at each of the schools in the Division. All monies collected shall be deposited in the school activities account at a local financial institution. The Principal shall be responsible for:

    seeing to the administration of the financial activities in accordance with appropriate accounting practices and procedures;
    approving all payments made from the account;
    submitting to the Secretary-Treasurer of the Division balanced receipts and payments statements;
    making accounts records available to the Division Auditor upon request;
    seeing that no large amounts of money are left in the school overnight.

    See also: DLE

    According to the Public Schools Act, subsection 56(4), school funds are moneys that the Principal of each school, subject to the rules of the School Board, may raise, hold, administer and expend for the purposes of the school.

    All funds collected are to be expended for educational purposes or extra-curricular activities which are approved by the Board of Trustees.

    Type A Funds

    Type A funds include moneys from all fund-raising activities of the school. As these moneys are raised by the school, or under the auspices of the school, through extra-curricular activities for the sole use of that school, they are not included in the School Division’s financial statements.

    Funds from cafeterias and vending machines that are operated by or contracted out by the Student Council are Student Council funds. Funds from cafeterias (canteens) and vending machines that are operated by or contracted out by the school are Type A funds. See also DEB.

    Procedures for handling Type A funds:

    1. Accounts should be segregated by purpose.
    2. All disbursements and requests for reimbursement must be supported by supplier invoices or receipts. A record of all honorariums paid will be kept in the appropriate spaces on the

      3. Division’s Professional Development proposal form and forwarded to the Secretary-Treasurer. See also DLA.

    3. Personal expenses are not to be paid from school funds (e.g. borrowing from school funds for personal expenditures).
    4. Monthly reconciliations must be maintained for all accounts.
    1. Approved software should be used for record-keeping, except where it is not practical due to small school size.
    2. All bank accounts or term deposits require a minimum of two authorized signatures.
    3. Financial statements are to be submitted to Division Office a minimum of three times per school year; December 31, March 31. And June 30 and are to include:
    1. separate "year to date" revenue statement and expense statement properly categorized by purpose.
    2. balance sheet showing bank balances and investments.
    3. copy of current bank statements and investment certificates.

    Income and expense statement must reconcile to bank statements.

    Type B Funds

    Type B school funds include funds raised and expended by the school through the following vocational programs:

    auto shop
    cosmetology
    building construction trades

    The balance of these funds are to be included in the School Division’s financial statements.

    All other handling procedures are the same as for the Type A funds.

    School funds shall be reviewed on a rotational basis by the Manager of Business and Finance who will also ensure that proper controls and procedures were in place throughout the year. The procedures undertaken to conduct this review will be documented and signed off at the time of the review.

    The divisional external auditor should review the adequacy of the systems and controls established for school funds and report on same in the Auditor’s Supplementary Report.

    [PSA 56(4)]

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    DEA - Fund Raising

    SECTION D: FISCAL MANAGEMENT

    File DEA

    FUND-RAISING

    The Board of Trustees approves of school fund-raising activities, provided such events support useful educational needs and are undertaken with due consideration to the value of the activity

    for students and its effect on the school and the school community. This policy is to ensure that major fund-raising events for each school year have prior approval and that funds are properly dispersed and accounted for.

    Schools and parent organizations are authorized to raise funds to be utilized for the benefit of the students subject to the following conditions:

    1. Parent organizations, student councils, band, yearbook committees, and school administration will meet and agree on the following:
    Purpose of fundraising event(s)
    Financial goal
    Type of fundraising activity to pursue
    1. Plans for all major fundraising activities (expected profits in excess of $1500) are to be determined no later than January 31st and submitted to the Superintendent’s Office for approval;
    2. The group sponsoring the fundraising event will assume responsibility for the activity’s funds and file a financial report with the school administration;
    3. Students shall be discouraged in raising monies by way of door-to-door canvas sales;
    4. Licensed lotteries may be conducted, with frequency and amount under the careful supervision of the Principal;
    5. Funds kept in reserve shall be limited to amounts required as necessary for the beginning of the following year’s operation, or for a special project for which funds are earmarked in advance;
    6. Items purchased from school-raised funds becomes the property of the school, and should be added to the school’s inventory;
    7. Activities involving the sale of liquor or gambling will not be approved;
    8. Incentives, if utilized, shall be minor in nature.

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    DEB - Canteens

    SECTION D: FISCAL MANAGEMENT

    FILE DEB

    CANTEENS

    The Board approves the operation of school canteens, under the responsibility of the School Principal, and subject to the following guidelines:

    1. Items of nutritional value are to be promoted, in conformity with the provincial “Guidelines for Foods Served at School”.

    2. All items are to be moderately priced.

    3. All profits shall be used for the benefit of all students of the school.

    4. Regulations of the Fire Department regarding the use of cooking appliances and utensils, and safety requirements are to be strictly enforced.

    5. Regulations of the Department of Health must be followed.

    6. A record of receipts and expenditures shall be maintained by the adult in charge and submitted to the Principal and the Manager of Business and Finance monthly.

    7. An annual statement of receipts and expenditures shall be submitted to the Manager of Business and Finance by September 30 for the preceding school year.

    See also:  DL, DLA

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    DF - Depository of Funds

    SECTION D: FISCAL MANAGEMENT

    File DF

    DEPOSITORY OF FUNDS

    The Secretary-Treasurer of the Division, or designate, shall receive all monies on behalf of the Division, excluding school funds, and deposit them in a chartered bank or credit union in an account in the name of the Division within one week after the receipt thereof. In regards to school funds, see DE.

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    DG - Authorized Signatures

    SECTION D: FISCAL MANAGEMENT

    File DG

    AUTHORIZED SIGNATURES

    The Secretary-Treasurer of the Division shall disperse those funds authorized by the Board only by cheques signed by the Secretary-Treasurer and countersigned by the Chairperson, the Vice-Chairperson, the Manager of Business and Finance or some other member of the Board appointed for that purpose.

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    DH - Bonded Employees and Officers

    SECTION D: FISCAL MANAGEMENT

    File DH

    BONDED EMPLOYEES AND OFFICERS

    The Secretary-Treasurer of a school district, school division and any other person to whom a school board entrusts school moneys, shall be bonded by an insurer licensed to undertake guarantee insurance in the province to secure the due keeping, accounting for, and paying over of, all school moneys or property that come into his/her hands. [PSA 40(1) (2)]

    See also: BBB

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    DI - Inventories

    SECTION D: FISCAL MANAGEMENT

    File DI

    INVENTORIES

    The School Division must establish and maintain control systems to safeguard and protect Division fixed assets, equipment and inventories. The Division will establish an appropriate balance between the cost of such control systems and the loss exposure associated with the items being controlled. The Division may choose to employ the services of an appraisals firm for this purpose.

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    DIA - Insurance Management - Property and Transportation

    SECTION D: FISCAL MANAGEMENT

    File DIA

    INSURANCE MANAGEMENT - PROPERTY AND TRANSPORTATION

    The Board shall maintain adequate insurance to protect the School Division and its Board against loss due to fire, damage to school property, or other situations, occurrences or actions for which the Board, while acting on behalf of the School Division, may be legally liable. Coverage is obtained through the Manitoba Schools Insurance Program operated by the Manitoba School Board Association and through Manitoba Public Insurance. [M.R. 468/88 (43)]

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    DJ - Audits

    SECTION D: FISCAL MANAGEMENT

    File DJ

    AUDITS

    Appointment of Auditors

    "Each school board shall annually appoint an auditor, who shall be a chartered accountant, or an auditor approved by the provincial auditor and in determining whether a person is qualified to be approved for appointment as an auditor, the provincial auditor shall have regard to that person’s

    1. education;
    2. training in accounting and auditing;
    3. practical experience in auditing;

    and no person shall be appointed as an auditor who is not a member in good standing of an incorporated body of accountants in Canada which requires of its members and has power to enforce, a high standard of professional conduct." [PSA 41(8)]

    Annual Audit

    "The auditor of the school division or school district shall annually make an examination of the financial affairs, books, accounts, records, and transactions of the division or district." [PSA 41(9)]

    Method of Audit

    "An examination made as required under subsection (9) shall be in accordance with generally accepted auditing practices, and shall include a general review of the adequacy of the accounting procedures and system of internal control employed to preserve and protect the assets." [PSA 41(10)]

    The Financial Statement

    The annual auditor’s report and financial statement is distributed by the Secretary-Treasurer to the Minister of Education, Citizenship and Youth as well as to the Trustees. The Statement is available upon request to any interested person.

    [PSA 41(1)(e)]

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    DK - Purchasing

    SECTION D: FISCAL MANAGEMENT

    File DK

    PURCHASING

    Function and Authority

    1. The Board authorizes the Manager of Business and Finance under the direction of the Superintendent/Secretary-Treasurer to establish and maintain procedures to ensure that purchasing is conducted according to policy and the requirements of the Public Schools Act.

      2. Authority to purchase will be delegated to the Administrator of Accounts and Purchasing, Principals and supervisors as required.

    2. Purchasing, on behalf of the Division, shall be carried out in accordance with policy, under the direction of the Manager of Business and Finance, by the Administrator of Accounts and Purchasing. Purchasing for the Operations Department shall be carried out in accordance with the policy by an individual designated by the Supervisor of Operations.
    3. In its purchases the Board declares its intention to seek maximum value for each dollar expended.

      4. The purchase of supplies, equipment and services will be done in accordance with provisions made in Budget as approved by the Board.

    4. Opportunity shall be provided to all responsible suppliers to do business with the Portage la Prairie School Division. In this regard, the Division shall take into consideration the past and projected performance of a company as it pertains to such areas as the procurement of goods, the quality of goods provided, and the satisfaction of service.
  • As stated in Section 230 (2) of the Public Schools Act, no employee of the School Division shall act as an agent for any person in promoting the sale of anything for use in a school in the School Division, or receive any remuneration or other compensation for the sale or promotion thereof.
  • All expenditures for provision of goods and/or services shall be made by public tender subject to Section 70 of the Public Schools Act except:
    1. where goods and services are available only from one or two sources;
    2. where goods must be compatible with and of equal quality to existing equipment;
    3. when emergency situations exist requiring immediate availability of goods or services.
    1. Tenders for goods and/or services regardless of dollar value may be made when, in the opinion of the Administrator of Accounts & Purchasing or the Manager of Business & Finance, it is of advantage to the Division to do so.
    1. Except as otherwise specified, purchases must be awarded to the lowest tenderer where specifications are met within budgeting limits. A tender which is incomplete or does not meet specifications will be rejected. The Division reserves the right to reject all tenders.
    2. Price quotations shall be obtained from a minimum of three sources (when such sources exist) for expenditures of goods in excess of $5,000 or for lesser amounts when deemed appropriate.
    3. Items commonly used in one or more locations shall be standardized whenever:
    1. an increase in efficiency and economy will result and
    2. consistency with educational goals is a factor.
    1. The materials, equipment, supplies and/or services to be purchased shall be of the quality required to serve the function in a satisfactory manner, as determined by the specifications and the judgement and expertise of appropriate Board Office personnel.
    2. The Division’s purchasing activity is designed solely to serve the school system. Purchases will not be made through the Division or through the schools for individuals.
    3. The Portage la Prairie School Division will use the services of MERX Electronic Tendering Services for large purchases over $100,000.00 in goods and services and construction over $250,000.

    Revised: November 25, 2010

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    DK-R - Purchasing

    SECTION D: FISCAL MANAGEMENT

    File DK-R

    PURCHASING

    1. Tenders shall be made according to accepted tendering procedures which shall include:
    1. advertising in the Daily Graphic (Free Press when deemed appropriate) for a minimum of 7 days in advance of the closing date;
    2. tenders received after the stated closing date/time will be returned unopened;
    3. detailed specifications for goods and/or services will be stated in the tender or supporting documents;
    4. sealed, written tenders are to be received by the Board Office by 12:00 p.m. noon on the closing date.
    1. Two or more purchase orders for work or material may not be issued for portions of any single transaction in an attempt to circumvent the stated limits.
    2. Summaries and recommendations on all tenders shall be made for presentation to the Board at a regular or special meeting for final acceptance.

    Procedures for Schools

    1. The following dates will apply for submission of school orders to the Board Office:
    1. November 15 -Requisitions for major items on the appropriate forms, for either tendering or direct order.
    2. May 1 -Purchase requisitions will be accepted by the Business and Finance Department up until this date. This would normally include all items purchased from school discretionary funds which would not require tendering.

    Any requests submitted after May 1 should be arranged in consultation with appropriate Board Office personnel.

    1. Purchase requisitions must be approved by the Principal or designate and account coding must be indicated.
    2. All pertinent information e.g. suggested supplier, catalogue number, description and estimated cost, shall be supplied to assist the Board Office in obtaining the desired items.
    3. Separate requisitions are required for each supplier.
    4. Purchase requisitions should normally be made in duplicate with one copy being retained in the school.
    1. Purchase orders will be controlled by the Administrator of Accounts and Purchasing. Purchase orders will be in triplicate and distributed as follows:

      2. copy 1: sent to supplier

      copy 2: sent to school to be compared to supplier invoice. Board Office must be notified immediately of discrepancies.

      copy 3: filed at Board Office numerically by school.

    2. No purchase may be made by a school without an authorized purchase order. The exception is purchases paid from petty cash and school activity accounts. See also DE, DKA.
    3. School administration will monitor and control committed expenditures for the purpose of meeting budget allocations.
    4. Shipments to schools will be checked against packing slip and invoice. Board Office must be notified immediately of any shortages. Invoices are to be forwarded to the Administrator of Accounts and Purchasing after being signed by the Principal or designate.

    Procedure for Operations

    1. Purchase orders must be used wherever goods or services are acquired. The purchase order must be approved by the Supervisor of Operations or designate.
    2. One copy of the purchase order is sent to the supplier with the price indicated. The second copy is to be attached to a copy of the supplier invoice and filed by location. The 3rd copy is to be compared to the supplier invoice and forwarded with the invoice to the Board Office.
    3. All purchasing is to be processed through one designated individual. Supplier invoices are to be approved by the Supervisor of Operations, Assistant Supervisor of Operations or a designated employee other than the purchaser.
    4. Small supply items required immediately, where the total cost is less than $40.00, may be purchased through the petty cash account without a purchase order. Accounting for the petty cash account will be submitted to the Business & Finance Department on a regular basis.
    5. Requests for supplies or equipment exceeding budget allocations or for equipment not specified in the Budget must be approved by the Superintendent.
    6. Purchases of material or services which are made by contract do not require a purchase order or requisition for each automatic delivery made.
    1. Wherever feasible, purchasing should be done in large quantities, using tenders and price quotes where applicable. Where storage would be a problem, schedule deliveries at intervals throughout the year.

    Purchasing Limits

    The limits of authority to grant purchase orders are:

    Administrator of Accounts & Purchasing $2500.00

    Stock Clerk $1000.00

    Purchase orders above these limits must be signed by the Superintendent/Secretary-Treasurer, Manager of Business and Finance or the Supervisor of Operations.

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    DKA - Petty Cash Accounts

    SECTION D: FISCAL MANAGEMENT

    File DKA

    PETTY CASH ACCOUNTS

    The Board authorizes the Secretary-Treasurer to establish petty cash funds subject to the following regulations and limitations. Such fund amounts will be set in relation to the needs and circumstances of the various schools and departments.

    1. Petty cash funds are to be used for the following purposes:
    1. miscellaneous postage
    2. collect deliveries
    3. small disbursements under $40.00
    1. Petty cash funds are not to be used for the following purposes:
    1. travel
    2. salaries and casual labour
    3. school supplies or other items in excess of $40.00
    4. telephone
    5. loans to staff
    1. Petty cash funds will be replenished only upon presentation by the petty cash custodian of receipts and a purchase request to the Administrator of Accounts and Purchasing. An itemization of charges shall be shown on the request.
    2. Petty cash funds must be reconciled and accounted for:
    1. whenever the fund is depleted; and
    2. at the end of each month.
    1. Petty cash custodians are responsible for the funds and shortages of funds should this occur.

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    DKB - Disposal of Surplus/Obsolete Equipment

    SECTION D: FISCAL MANAGEMENT

    File DKB

    DISPOSAL OF SURPLUS AND OBSOLETE EQUIPMENT

    The Board recognizes that surplus or obsolete equipment/materials/textbooks may be of benefit to other schools, organizations, or individuals, and encourages proper disposal of same.

    In an effort to prevent the accumulation of obsolete and/or surplus equipment, vehicles, furnishings, and building effects, and to provide equal access to sale items, the following procedures shall be followed:

    1. Form BS-20-95/03 "Authorization for Equipment Transfers and Disposals" will be forwarded by the Principal/supervisor to Board Office for authorization by the Manager of Business & Finance before any equipment is permanently moved to another location. See DKB-E
    1. Approved forms will be returned to the Principal/supervisor who will then arrange for the appropriate action. A copy of the approved form will be required by the Operations Dept. before picking up obsolete equipment or transferring items between schools.
    2. The Business & Finance Department will use these forms in order to update Division inventory records.
    3. Before authorizing a transfer to Operations for sale or disposal, the Business & Finance Department will forward a notice to all schools.
    4. Major items will be advertised in the local newspaper.
    5. Once a year, if quantities warrant, the Operations Department will conduct a public sale at the maintenance compound or arrange to join in the auction conducted by the City of Portage la Prairie.
    6. The public will have equal access to all disposal items offered for sale.
    7. All monies raised through the disposal of obsolete and/or surplus equipment, vehicles, furnishings and building effects shall be allocated under general revenues.
    8. Items not deemed to be usable or saleable may be offered to non-profit charitable organizations at the discretion of the Superintendent/Secretary-Treasurer.

    Minor Items

    Minor items such as worn and obsolete textbooks, library books and magazines may be disposed of at the discretion of the Principal. Before disposing of usable textbooks, the Principal should ensure that they are not being used elsewhere in the Division. Any monies realized will be credited to the school.

    See also: ES

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    DKB-E - Authorization for Equipment Transfers and Disposals.pdf

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    DKC - Sales Calls and Demonstrations

    SECTION D: FISCAL MANAGEMENT

    File DKC

    SALES CALLS AND DEMONSTRATIONS

    "No person shall canvass or sell or offer to sell goods, services or merchandise to a teacher or a pupil on school premises without the prior approval of the school board or a designate of the school board." [PSA 231 (1)] (See also KE)

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    DL - Payment Procedures

    SECTION D: FISCAL MANAGEMENT

    File DL

    PAYMENT PROCEDURES

    Division funds shall be disbursed by properly authorized and signed cheques only.

    The Secretary-Treasurer "shall pay the accounts authorized by the school board and in accordance with the policy of the school board."

    "The Secretary-Treasurer may without prior approval of the school board pay all accounts that are payable by the school division or school district and that have been included in the estimates of the school division or school district for the year in which the amount is payable if he considers payment without prior approval of the school board to be in the best interests of the school division or school district and pay all other accounts that are payable by the school division or school district and that have been approved by the school board." [PSA 53(3) (4)]

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    DLA - Honorariums

    SECTION D: FISCAL MANAGEMENT

    File DLA

    HONORARIUMS

    The Board may grant honorariums.

    "A school board may spend moneys raised for school purposes:

    1. for extending courtesies or providing tributes and recognition to any person;
    2. for sponsoring or participating in activities in cooperation with educational organizations;
    3. for making grants to or becoming members of such organizations of an educational or related nature as the school board may determine; and
    4. for the in-service education of teachers or other employees." [PSA 48 (2)]

    Schools considering the payment of honorariums will require prior approval from the Superintendent/Secretary-Treasurer. See also DE.

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    DLC - Salary Deductions

    SECTION D: FISCAL MANAGEMENT

    File DLC

    SALARY DEDUCTIONS

    All employees of the Division are subject to statutory deductions for Employment Insurance, Canada Pension Plan, and Income Tax.

    In addition to the above, Teachers under contract must contribute to the Teachers’ Retirement Allowances Fund. Fees for Manitoba Teachers’ Society and Division Teachers’ Association are deducted according to the Collective Agreement. Participation in the MSBA/MTS Group Insurance, Long term Disability, Extended Health, and Dental plans is mandatory for professional staff unless excluded by the conditions of the plan. [PSA 41(2)(3)]

    Regular permanent support staff must contribute to a Pension Plan after one year of service is completed. Participation in the Group Insurance Plan is compulsory for some employee groups. Participation in the LTD Plan is to be reviewed. Participation in the Blue Cross or Sun Life Extended Health Care is mandatory basis for all regular permanent staff.

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    DLD - Expense Reimbursements

    SECTION D: FISCAL MANAGEMENT

    File DLD

    EXPENSE REIMBURSEMENTS

    "A school board may reimburse its trustees, trustees-elect or employees for expenses necessarily incurred while attending conventions or carrying out duties assigned or approved by the school board and at such rates and under such conditions as the school board may determine." [PSA 56(3)]

    Incidental Expenses

    Trustees and staff shall be reimbursed for out-of-pocket expenses incurred in carrying out School Division responsibilities.

    Staff members may make application for reimbursement of actual out-of-pocket expenses incurred while carrying out authorized school or Division activities.

    The maximum rates for incidental expenses shall be as approved by the Board.

    Requests for reimbursements shall be submitted to the Secretary-Treasurer on the prescribed form . (See DLD-E1)

    Guideline For Reimbursement Of Incidental Expenses - Staff

    1. PROFESSIONAL DEVELOPMENT

      2. Covered by P.D. budget according to guidelines, if approved by the Principal/Supervisor. See DLD-E5

    2. FIELD TRIPS
    1. Travel covered by extra-curricular budget allocation to schools. Note: submit on "Co-Curricular" transportation form following completion of trip.
    2. Meals
      Not covered if during the school day
      Consideration if after hours or on weekends, based upon individual circumstances and only if out of the Division.
      Volunteer supervisors and coaches may receive different consideration.
      If approval by Principal - to be paid from "school" funds.
      1. APPROVED SCHOOL/DIVISION BUSINESS - Out of Division
        2. Travel -School Division rate
        Meals -actual to a maximum amount for breakfast, lunch and dinner, to be reviewed annually by the Board (receipts required).
        Approved expenditures charged to the appropriate budget.
        Support will be in U.S. funds, if applicable.
        1. APPROVAL & CLAIM PROCEDURE
          1. Non-Teaching Staff - specific request entered in comment section of leave form by Principal/supervisor.

            2. Teaching Staff - specific request entered in comment section of leave form by Principal/supervisor.

          2. Written request for reimbursement submitted following completion of the activity along with original receipts are required. Request to be signed by participant and Principal/supervisor and forwarded to Superintendent’s Department.

          Travel Allowance - Trustees and Staff

          The travel allowance for Trustees and such staff members as to whom it may apply shall be reviewed annually by June 30.

          Trustees and staff shall be reimbursed upon receipt of a statement of actual kilometers travelled in carrying out School Division responsibilities. (See DLD-E2 or DLD-E3)

          Conference and Convention Expenses - Trustees and Administrative Staff

          1. SEMINARS, WORKSHOPS AND OTHER ONE DAY MEETINGS
          1. Registration fee - full registration.
          2. Travel - authorized mileage rate and parking.
          3. Meals and Miscellaneous - Administrative staff.
          4. Trustees – current substitute rate.
        2. CONFERENCES AND CONVENTIONS OF TWO OR MORE DAYS
          1. Registration fee - full registration.
          2. Travel
            1. The lesser of actual return airfare or return economy airfare, if travelling by air;
            2. The lesser of return economy air fare or the approved mileage allowance, if travelling by car.
          1. Meal and Miscellaneous
            1. Maximum daily allowance: In Province - $100.00/day

              2. Out of Province - $120.00/day

              Out of Country - $120.00/day U.S.

            2. Authorized daily allowance to a maximum of one day prior and one day after the scheduled program.
            3. Blue Cross Health Insurance premium, if required, for the duration of the authorized activities outside of Canada.
          1. Taxi, limousine or bus fare - actual costs to and from the airport and to and from the place of accommodation to the conference site.
          2. Accommodation and parking - actual hotel costs for the duration of the scheduled program.

          A cash advance will be made to delegates upon request to the Secretary-Treasurer.

          Requests for reimbursement of expenses shall be made to the Secretary-Treasurer on the prescribed form. (DLD-E4)

          Bus Drivers - Winter Plug Allowance

          Where applicable, Bus Drivers shall receive a winter plug allowance payable by April 1. Increases to the allowances shall keep pace with percentage increases negotiated with C.U.P.E. through collective bargaining.

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          DDL-E1 - Expense Voucher.pdf

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          DLD-E2 - Trustee Expense Claim.pdf

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          DLD-E3 - Travel Claim.pdf

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          DLD-E4 - Trustee Meeting_Conference Voucher.pdf

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          DLD-E5 - Professional Development Request for Reimbursement.pdf

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          DLE - Cash in School Buildings

          SECTION D: FISCAL MANAGEMENT

          File DLE

          CASH IN SCHOOL BUILDINGS

          Large amounts of money should not be left in the school unless stored in a place designed to secure valuables.

          Monies shall be deposited in a bank or other safekeeping institution at the earliest possible convenience by the persons responsible for the money.

          See also:  DE

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          DM - School Properties Disposal

          SECTION D: FISCAL MANAGEMENT

          File DM

          SCHOOL PROPERTIES DISPOSAL

          “Subject to Section 174 of the Public Schools Act, a school board may dispose of any school site or school property not required by the school board.”  (PSA 67)

          “The school board of a school division shall not dispose of any land or buildings owned by it, or any interest or right therein, by way of sale, lease, gift or otherwise, unless it first obtains the authorization of the Public School Finance Board and, where the Public School Finance Board authorizes the disposal of any land or buildings owned by a school board, or any interest or right therein, it may require that the monies realized from the disposal be paid over to their fund.” (PSA 174)

          See also:  DKB

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          DN - Electrical Service - Car Heaters

          SECTION D: FISCAL MANAGEMENT

          File DN

          ELECTRICAL SERVICE - CAR HEATERS

          School Division personnel who wish to use available electrical service for either car block heaters and/or interior heaters shall be charged a fee sufficient to cover the cost of electricity. This fee shall be determined annually by the Board during September and shall be based upon current hydro rates and estimated electrical consumption.

          In locations where the electrical service is sufficient to carry the load, personnel shall be given the option of utilizing electricity for either block heaters and/or interior heaters with a separate rate established for each.

          Electrical service will be available for the period November 1 to April 30.

          The electrical service fee is payable to the Principal or supervisor by the end of October of each year.

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          DO - Fee Schedule for Day Cares and Pre-School

          SECTION D: FISCAL MANAGEMENT

          File DO

          FEE SCHEDULE FOR DAY CARES AND PRE-SCHOOL

          A standard annual agreement detailing responsibilities and expectations will be entered into with each organization. (Lease agreement -DO-E)

          Rent charged to day cares and pre-schools will be based on the Division’s actual cost per square foot. The rate will be calculated annually using the most recent FRAME report costs in maintenance (Program 820) and Repair and Maintenance (Program 850).

          The Day Care/Pre-School will be required to provide proof of insurance with a minimum liability of $2,000,000.

          Revenue derived from the agreements will be evenly divided between the Division and the individual school.

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          DO-E - Lease Agreement.pdf

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          DP - Special Budget Allocations

          SECTION D: FISCAL MANAGEMENT

          File DP

          SPECIAL BUDGET ALLOCATIONS

          Student Aid

          The Board of Trustees shall include in its Annual Budget a category designated as Student Aid. The purpose of this category is to provide funds for special events, functions, services or materials that are not otherwise provided for in the Budget and are considered by the Superintendent to be worthy of financial support.

          Requests for funds from this category must be submitted in advance in writing by the Principal to the Superintendent.

          Authorization for the expenditures of funds from this category must be given by the Superintendent.

          Requests for Donations and Financial Support

          An allocation of $500 shall be included in the Annual Budget to be used at the discretion of the senior administrative staff to support educational and/or cultural organizations that:

            1. support the educational objectives, and
            2. involve students,

          from the Portage la Prairie School Division. See File DP-E

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          DP-E - Financial Support for Special Student Activities Application.pdf

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          DQ - Provincial Competitions Funding Guidelines

          SECTION D: FISCAL MANAGEMENT

          File DQ

          PROVINCIAL COMPETITIONS FUNDING GUIDELINES

          The Board of Trustees encourages opportunities for the Division’s students to participate and perform in activities organized around academics, athletics, and the arts.

          Accordingly, the Division will provide financial support for activities at the "provincial" level of competition. Eligibility for financial support will be based upon the following criteria:

          1. The competition must be organized by a recognized provincial organization whose primary mandate is the pursuit or recognition of excellence in academics, athletics, or the arts. The purpose of the competition must be to declare a recognized provincial champion.
          2. The competition must be open to anyone (individual or group) who meets the qualifying criteria (i.e. invitational competitions do not qualify).
          3. Competitors must earn their way to the provincial competition by success at a minimum of one preliminary competition at a level above the School Division level.
          4. Expenses eligible for support are:
          1. travel for competitor(s) and coach(es)
          2. meals for coach(es)
          3. accommodation for competitor(s) and coach(es)

          Individuals or teams qualifying for financial support will be reimbursed 50% of approved expenses. Revenue from other sources (e.g. official sponsors, grants, etc.) is to be deducted from the total cost.

          The financial support will be calculated as follows:

          total eligible expenses less other revenue = grant claim

          The Division support will be 50% of the grant claim.

          The school will be issued a cheque following receipt of an itemized statement of costs and other revenue received from sponsors and supporters. Original receipts are to be attached.

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