Carol Gregorich, Chief Business Officer
Board of Education
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Business Services | Facilities & Planning | Food & Nutrition Services |
Maintenance, Operations & Transportation |

Business Department Fax:
(510) 475-3858

We welcome questions, comments
and suggestions. Please send to:

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| Personnel | School Sites | Superintendent | Technology

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Annual Audit Report: 2004-05
Annual Audit Report: 2005-06

Budget Developments

Business Procedures

Back to Business

Instructional Minutes

Associated Student Body (ASB)

Back to Business

FORMS (PDF Files unless otherwise noted)

Business Forms

Accounting Forms

Purchasing Forms

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Payroll Forms

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ADA Forms

Print Shop Forms

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Travel & Conference Forms

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General (PDF Files)

Unorganized Student Body (PDF Files unless otherwise noted)

Organized Student Body (PDF Files unless otherwise noted)

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Archived Instructional Minutes: 2005-06

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The Graphic Communications Department of the New Haven Unified School District functions as part of the Business Department, reporting to the Chief Business Officer. We are a full service Graphic Communications Department, offering color work on our presses in addition to copy work on the Docutech. This department produces all forms, letterhead, and business cards used within the district. We also produce design work for such activities as Graduation, Agendas, New Haven News, flyers, handbooks, and programs. The facility is located at James Logan High School, 1800 H Street, Union City, California.

Lead Technician: Tom Ekstrom

Equipment Operations II: Jessie Montano

Accounting Technician: Belinda Sapida

The Graphics Communications Department is open from 7:00 a.m. to 6:00 p.m. Monday through Friday.


In order to better serve our customers, we request that the following guidelines be followed when submitting work to the Graphic Communications Department.

Document Request Form

Document Request jobs are scheduled around Next Day Service jobs; therefore, you should consult with the Lead Technician about scheduling your work. Do not put ASAP as a completion date on this form.

The Document Request Form should be used for long term jobs, jobs that require special services, and jobs that are over the specified quantities for the Next Day Service form.

Jobs that require special services include photos or halftones, odd-size originals, jobs which require reducing or enlarging, books with front and back covers, thermal bound books, books with tabs, any job requiring paper other than bond, carbon less forms, signature booklets, and any jobs requiring bindery work.

Consultation is recommended for jobs which require photos, tabs, cut-and-paste, and signature booklets.

How to Submit Your Work

After properly completing your request, you may submit jobs to your designated pick-up area. We provide a morning and afternoon pickup-up at each site. If you are faxing jobs, please only fax four or fewer originals.

You may fax during the regular shop hours of 7:00 a.m. to 6:00 p.m.

Make sure that all of your originals, submitted on the Document Request Form, are numbered on the back. This will assist us if the document handler jams and we have to re-order your originals.

Leave at least a quarter inch margin around your document.

Please send in clean, clear, straight, black and white originals.

Credits to Your Account

If for some reason your job is completed incorrectly, please follow the procedures below so we may credit your account.

• Return the original Next Day Service/Document Request forma long with the printed materials and the Xerox delivery slip to the Graphic Communications Department, attention Belinda Sapida.

• Include a reason for the credit request and the amount needed to be credited.

Billing System

The billing system for the Print Shop is located on the district service, in File Maker Pro. Please contact the Technology Department for a “launcher” which will allow access to the system.

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Business Procedures


Expense Transfers

During the course of a year, expenditures may be transferred, having been originally charged to a program and needing to be transferred to another program. Note: Expenditures cannot be transferred from one object code to another one (i.e., 4300 to 6400).

In those cases where a transfer needs to be made, please use the following guidelines:

  1. For a single item transfer, identify the purchase order number or warrant number from a review of your detail and submit this information along with the request to transfer to a different program, including the reason.

    NOTE: You may copy the page on the "on line lookup" account and submit corrections on this page.

  2. 2. In the case of multiple transfers not specifically identified to a single purchase but simply transferring a dollar amount, write a memo to the Director of Fiscal Services requesting a transfer of the dollar amount, including the program number and object number and the stated reason for it. Sign and date the memo. We will review the details to move appropriate items. Please Note: If any of the transfers are going from a General Fund expenditure to a categorical or special education funding source program, then you must receive approval of the director or administrator in charge of that specific program. Therefore, your letter should first be addressed to that person, signed by them, and then forwarded to the Business Department.

Reminder: If you are transferring a specific employee's salary, then a letter to Personnel changing the FTE distribution (with a copy to Payroll) is the course to follow.

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Abatement of Purchases

Throughout the school year, many of you have purchases that you initially create through your purchase order at the ESC, Business Department. These are usually charged to your school basic allowance accounts for later reimbursement from the student body or other sources of funds. To facilitate this, here are some guidelines to assist you in the proper handling of these items.

  1. When you make the requisition, clearly state on it that this is an item that will be reimbursed and abated to the expenditure account later.

  2. The next step is for you to issue a check from the student body or other fund account for this exact amount and mail this to the purchasing technician, referencing the actual purchase order number that was given earlier. This should all be done prior to the purchase order actually leaving the department, encumbering the district for these funds. In this way your school basic allowance monies will always be in balance with an abatement of expenditures and either the actual expenditure or encumbrance amount.

In the case where the exact amount is known in advance, the check should be attached to the requisition when submitted to Purchasing.

If you have any special circumstances not allowing you to meet these steps, please notify the purchasing agent immediately so other special arrangements may be made. Otherwise, you will be expected to follow this format.

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Budget Transfer Request

"Budget Transfer Request Forms" (BU96) should be submitted to the Business Department on an ongoing basis, as the need arises, to adjust account codes. The Budget Transfer Request Form is now available on-line. Your periodic review of your financial statements will indicate negative balances or new encumbered items that will require an adjustment in your budgeting structure. It is important that this form be used and filled out completely with the full budgeted account code and the dollar amounts "from" and "to" balancing out to zero. Budget transfers between programs is not allowed. Some important items to keep in mind:

  1. For site discretionary items, do not transfer from sites ending XX0. Transfers are only allowed where site codes are XX1.

  2. Do not transfer salary to non-salary accounts in the General Fund except for categorical projects, and these are at the approval of the director or administrator in charge of the project. Note: When you do transfer salaries, be prepared to also transfer the necessary benefits that will follow. You may need to call Payroll to determine what this is. Note: If a transfer of salary involves a specific person, it should go through the PAF process, be submitted to Personnel, and be adjusted accordingly rather than using this form.

  3. All "Budget Transfer Request Forms" need to be submitted to the Director of Fiscal Services, at the ESC for consolidation and presentation to the Board of Education, monthly.

  4. Budget transfers will be keyed to "revised" budget and sent to the Board of Education, monthly.

  5. Transfer whole dollars only. Cents are not keyed to the budget.

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Cash Reimbursement

The cash reimbursement process has been created by the district as a means of reimbursing administrators and teachers for quick, emergency items and not as a replacement to the Purchasing Requisition and Purchase Order process. The "Cash Purchase Reimbursement Form" (BU19) must be filled out completely with the budget code and with attached receipts backing up the purchases. It must also include the full dollar amount, including taxes. Note: There is a $200 limit on these items and going beyond this amount requires the prior approval of the Director of Fiscal Services, in the Business Department.

It is your responsibility to obtain proper signatures if you are charging categorical projects (such as the director or project administrator) prior to submission to the Business Department for payment. If, as Principal, you are collecting the reimbursements for several teachers (up to one or more pages full) and they are being charged to the same account code, we ask that you submit a summary page recapping those charges made to the same account line.

This form should also be used extensively with your site's revolving fund account as a means to attach receipts, indicate the account code, and approved the expenditure prior to submitting it to the Business Department for reimbursement.

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Travel/Conference Approval & Expense Claim Form

A "Travel/Conference Approval & Expense Claim Form" (BU69) is to be completed and approved by the appropriate administrator or program coordinator in advance of attending the conference or meeting. No requisition for conference, meeting, hotel, or travel expense will be processed unless a copy of Form BU69 is attached. If submitted previously, please attach a copy to the Purchase Requisition.

All requests to attend conferences for certificated employees are to be submitted to Education Services for approval. They must also follow the general guidelines listed below:

  1. A minimum of ten days advance notice is required, especially if a substitute teacher is needed. Note: Teachers should call the Personnel Department the day before the conference to confirm that a substitute has been secured for their classroom.

  2. Copy of the conference brochure should be attached to the completed Form BU69.

  3. If a Purchase Order is accepted by the conference, then a Purchase Requisition should be attached.

  4. If it is determined that a cash payment is required, you have the option of:

    1. Paying for the conference expenses yourself and submitting all reimbursable charges to the district upon return from the conference; or

    2. Submitting on Form BU69 an estimate of the expenses to be incurred, providing the amount on the line "Cash Advance Requested." Note: The Business Department requires 15 days notice to assure that payment is received prior to attending the conference for all cash advances. A minimum of $75 will be considered for approval of a cash advance.

  5. Please check over each request for the following information before forwarding:

    • Correct and complete budget code(s)
    • Complete and clear information
    • Clear information on substitute requests
    • Appropriate signatures
    • Justification statement for categorical expenditures (EIP, SIP, GATE, Immigrant, Migrant Ed., Chapter 1, and Chapter 2)

      6. Upon approval by all departments concerned at the District Office, the original will be returned to the applicant in order to complete Part B “Statement of Travel & Expense”, to obtain reimbursements, if any.

Please remind teachers that they are not to go to a conference until they have received an approved copy of the “Travel/Conference Approval & Expense Claim Form” The approved copy indicates that the substitute has been ordered.

It is the conference attendee's responsibility to make sure all reservations and travel arrangements have been secured. In many cases, purchase orders are just confirming and should not be totally relied upon to assure that reservations have been properly made. This applies unless you have been directed otherwise, as in the case of group attendees at the same conference with one purchase order for all participants submitted by the district office. Note: If all of the proper paper work has not been submitted and you attend a conference, you run the risk of not being reimbursed for expenses if they have not been approved in advance.

The "Hotel/Motel Transient Occupancy Tax Waiver Claim for Government Agency" form (BU48) has been prepared to save the district from being charged for this tax. Upon final approval of a "Travel/Conference Approval & Expense Claim Form" (BU69) that involves an overnight stay in a hotel, the Business Department will attach a copy of the BU48 to the pink BU69 for use by the employee. Each employee is to complete, sign, and present this form to the hotel at registration time. When checking out, the employee is to examine the bill to assure that tax has not been charged as the district will not reimburse the employee for these charges for failure to comply with this new procedure. Note: Several cities deny this deduction unless charges are paid for by a district warrant or credit card. Please check at the front desk if this is the case.

Upon return from the conference or meeting, all receipts are to be submitted to the Business Department along with approved Travel/Conference Approval & Expense Claim Form Part B – ‘Statement of Travel & Expense’ to close out the conference form. Note: Be sure to attach the approved "Travel/Conference Approval & Expense Claim Form" (BU69) along with all original receipts and route it through the appropriate administrators for approval and submission to the Business Department. We need a detail for hotel charges to be reimbursed, not just a summary.

The Business Department will return to the Principal any and all conference reimbursement forms not properly completed or without adequate backup. Therefore, to avoid a delay in receiving payment, please assure that all of the above noted procedures are followed.

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Conference Reimbursement

An approved "Travel/Conference Approval & Expense Claim Form" Part B – Statement of Travel & Expense must be submitted to the Business Department within thirty days after attending a meeting or conference.

Cash Advances

PLEASE NOTE: The cash advance does not eliminate your responsibility to submit the appropriate expense report when you return to the district along with original receipts. Copies of receipts will not be honored. You must submit documentation covering the full amount of the cash advance upon return from your conference or meeting. Indicate on the reimbursement form the amount of the cash advance received in order to determine what the net amount due you is. In cases where the cash advance exceeds the amount of your entitlement, you must also send a check made payable to ‘New Haven Unified School District’ for the amount of overpayment when you submit your expense report and the appropriate receipts.

IMPORTANT: If cash advances are utilized and the appropriate documentation and receipts are not submitted to the district within 30 days after the scheduled conference or meeting, the district has the legal authority to dock your paycheck for the amount of the cash advance.

If you have any questions regarding the cash advance and expense report process, please contact the Accounts Clerk at 471-1100, x 2214, or the Administrative Assistant at 471-1100, x 2220.

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Conference Cancellation Procedures

If for some reason it becomes apparent that you or a member of your staff must cancel a previously requested and possibly paid for conference, it is imperative that you follow the procedures outline in the conference organization's procedures for securing reimbursement by the district. If there is a service charge related to cancellation, it will be the responsibility of either the district or the individual, depending on the circumstances. In the case where the district disallowed the conference attendance on an emergency last minute basis and we are either able to receive only partial refund or none at all, it will be the responsibility of the district to pay for the conference or to send an alternate to the conference. In the case where it is the responsibility of the individual, then they will be responsible for reimbursing the district or the conference organization for the amount not refunded. In any case, if there is a purchase order involved or an advance on a conference request, proper procedures need to be followed to close out the item. This would include notification to the Business Department that cancellation of a purchase order conference fee has taken place or, in the case of an advance payment, the completed form marked "canceled" with a check attached for the full reimbursement of the cash amount must be submitted.

If your staff is having difficulty obtaining the necessary receipts required, contact the Business Department for advice as alternatives such as canceled checks or credit card statements might suffice as backup.

Please be sure to submit travel and expense claims to close out the conference request in a timely fashion, especially if a cash advance is involved. This is especially important for categorical funds. Note: Where conference requests are submitted that may involve attendance after June 30, we recommend a cash advance be requested so that funds are expended out of the current fiscal year's budget if so desired.

Mileage Reimbursement

The "Monthly Record of Mileage and Bridge Tolls" form (BU116) must be submitted to the Business Department on a monthly basis not later than thirty days after the close of the month in which the expense was incurred.

The district may not reimburse employees for accumulated or late claims. At the end of the fiscal year (by mid-June), all reimbursements to be charged to the current fiscal year must be submitted by June 15 in order to appropriately charge the correct fiscal year.

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School Calendar

The school instructional calendar is determined every year by the Personnel Department and is different each calendar year. Normally the total number of days taught in a school year would be 180. School month is defined as twenty days or four weeks of five days each, including legal holidays.

School Monthly Reports

Five days following the end of the school month, schools are required to send monthly ADA reports to the Business Department for compiling and calculating average daily attendance. A monthly ADA report schedule is included in this guide for easy reference.

Attendance reports are generated by attendance programs such as:

• K-12 regular (01)

• Home or Hospital - Regular (05)

• Home or Hospital - Special Education (04)

• Special Education Master Plan - SDC Non-severe (08) / SDC Severe (09)

• Low Incidence (02) to be added to (01) attendance

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Average Daily Attendance Reports

Average Daily Attendance (ADA) is the basis upon which New Haven Unified School District derives about 80% of its income. Accurate reporting of attendance is therefore critical. Although absences are no longer used for ADA, it is still important to track the reasons and encourage attendance for all students.

Please submit kindergarten retention forms each year to the Business Department for filing. Retain a copy at the site for audit review.

Revised Reports

For reporting purposes, prior period revised reports (if necessary) must be submitted along with the current month average daily attendance reports. (Example: The first school month's revised report is to be submitted along with the second school month ADA report, and so on.)

Revised reports would normally be final with the exception of Independent Study or Home Instruction. Updates and any other corrections must be finalized before the revised reports are sent. Multiple revised reports create an undue burden and should be avoided.

All resolutions must be corrected with four (4) weeks of the date of occurrence and cannot be corrected after this time frame. Errors found in reporting may be corrected at any time throughout the year.

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Review of Attendance Reports by Site Administrators

Before reports are sent to the Business Department, a detailed review of the reports is required to be done to identify any errors as per the following check list.

[ ] The school month dates as per instruction calendar

[ ] The number of days taught as per instruction calendar

[ ] Staff development days as per staff development calendar

[ ] "Z" on the report

[ ] Student totals on two lines (only for students scheduled for less than a full day of attendance)

[ ] Independent Study, attendance resolution codes "K" and "Y"

[ ] Site administrator's follow-up with site attendance clerks such as timeliness of reports and accuracy of reports

Retention of Records

Notes from parents and call-in logs supporting excused absences should be retained or one full year. Notes from parents and logs should contain the following data:

• Name of student

• Date of absence

• Date of note or call

• Signature of parent or person taking call

• Reason for absence

For further information regarding the retention of records, refer to the "K-12 Records Retention Manual" prepared by CASBO or refer to the Central Files manual at ESC.

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Staff Development Days

Under the new attendance accounting rules, staff development days are no longer counted towards ADA. Students are required to attend classes for 180 days per school year, and teachers must take their staff development training outside of these 180 days. Therefore, you will no longer record staff development days as part of the ADA procedures and adjust your attendance for the day before or after as was done previously.

Independent Study

There are two types of independent study -- short term and long term. Long term independent study is handled at the independent study center for students needing an alternative program to the regular classroom. This ADA is reported by the independent study center. Short term independent study ADA is reported by the school sites for students taking vacation and other days off away from the regular classroom. The new rules concerning this report state that no independent study will be granted for students of less than five days, and the district's procedures are no more than four weeks (20 days). Both independent studies -- short term and long term -- must have the independent study agreement completely filled out and signed by both the student's parents and the administrator in charge. All rules concerning the agreements including the days returned, the materials to be kept, and the date of return apply to both independent studies.

Reconciliation of Enrollments to ADA Report (#NA4955)

The district's auditors have recommended we complete regular reconciliations of our actual enrollments to those reported in our attendance report (#NA4955) to assure that we are reporting all students and that none are reported in more than one program. Through much discussion, we have come up with the following procedures to complete this process:

First: What the auditors require is a very simple comparison of two sets of records. Any manual record that starts with the first day of school before any adjustments are to be made, with adds and drops to the reconciliation date, should match the actual ADA report for all programs students are in. Taking the high enrollment and deducting drops should come to the correct enrollment matching your manual records. If this occurs, you are done. Simply copy the last page of the attendance report (#NA4955) and your manual record showing the calculation to the same number of students enrolled. Have the principal sign it and send it in with your monthly ADA reports. Then keep this on file for the auditors to review with any backup used in the calculations.

NOTE: This can be done for the total school enrollment first before going on the grade levels or programs when errors occur.

Second: When differences do occur, proceed with the following steps:

• Make sure you have run the report from the first day of the attendance month for which you are completing the reconciliation.

• Make sure you have run the reports the day after the last Friday of the ADA month so that all changes on Friday have been updated in the computer.

• Make sure that you have run the report for all programs at your site with active students enrolled.

• Compare your calculations by grade level to isolate the problem, then begin to examine the detail by student for any discrepancy.

• Check for students that may have been moved to other programs to see if they are still in the old program and are being counted twice.

These are the initial steps to discover differences in your reconciliation. If there is still no resolution, call Barbara Boyles at Extension 2218 and discuss the matter with her.

If through this process you discover the reason for the difference and are sure the ADA report is correct, simply note this on your cover sheet and submit the data without further review.

This process is to be done monthly.

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Class is defined as a group of students scheduled to report regular at a particular time to a particular teacher in the basic home room. For kindergarten and grades 1, 2, and 3, regular day class means a class maintained during the regular school day. Class size average is the P-2 (seven months) average of the active enrollment in each particular class on the last teaching day of each school month, which ends prior to April 15 of each school year. If the last day of any school months is a non-teaching day, the last teaching day prior to the staff development day becomes the effective day for the purpose of class size count. It is the site administrator's responsibility to ensure that no individual class size exceeds the class size maximum. Grade level average means the district wide average for kindergarten and grades 1, 2, and 3. The district will advise if we have a district wide class size average in excess of the required average. If you have a class that exceeds the allowable average by 1 in any given month, check to see if there was a previous month(s) to balance by the end of the seventh month to equal the average. If you still exceed the average or will by the end of the seventh month, you must move a child out of that class to another below the average. Do not count on dropouts to save you. Instead, be pro active and make the move early in the year.

Class Size Requirement for the Second Period (first seven months) is as follows:

• For kindergarten, individual class size (seven month average) cannot exceed 20.4, or the district wide average cannot exceed 20.4.

• For grades 1 through 3, individual class size (seven month average) cannot exceed 20.4, or the district wide average cannot exceed 20.4.

• For combination classes, a kindergarten-first grade combination is recorded under the legal requirements for first grade classes.

• For a third-fourth grade combination, fourth graders are recorded as third graders in relationship to legal constraints.

• For grades 4 through 8, the districtwide average cannot exceed 29.9, but there is no individual class size maximum.

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Procedures to Run the Class Size Report

To make the class size county program function, it is important that you follow these instructions:

• When dropping a class, do NOT delete the teacher name in the course catalog maintenance program. DO change the program in the course catalog maintenance program to 99. If the teacher of the dropped class starts a NEW class, use the teacher name and proper program number in the new course catalog number.

• Remember to keep the "Y" flag in the attendance area of the course catalog for dropped, current, and new classes.

• When making grade level changes, ensure that the grade matches on enrollment, schedule, and main screens.

• At the end of each school month, an update will be done at the district office after which the site administrator will run a report. These reports are required to be submitted for the first seven months only.

• Any changes done by schools after the initial update will be updated again during the following month and each subsequent school month. No updates will be done after the last day of the seventh month.

• After the report is verified, the site administrator is required to sign at the appropriate place for the school and send it to the district office each month according to the monthly ADA report schedule.

For further details refer to the CASBO "World of Attendance Accounting" manual, the district's Enrollment and Attendance Accounting Manual, and relative Education Code Sections.

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A revolving cash fund is a specific amount of money used to purchase inexpensive items. It is called revolving cash because as money is expended it is constantly being replaced.

Purpose and Guidelines

The purpose of the fund is to allow district employees to purchase inexpensive items directly from vendors and be reimbursed by the revolving cash fund directly at the site or department "immediately." The Purchasing Department will no longer process purchase orders in amounts less than $75 with the sites being expected to use their revolving cash fund for these expenditures. Site or departmental revolving cash accounts shall be funded and replenished from the district's revolving cash fund with district revolving cash fund (RCF) checks. Only one revolving cash account shall be authorized per site or department. The only monies to be deposited to the site revolving fund bank account are checks from the district's revolving cash fund issued to initiate/replenish the fund, or book replacement funds for transfer to ESC.

Minimum Account Balances

$1,000 - $3,000 Elementary schools

$1,000 - $3,000 Middle schools

$1,000 - $3,000 High school

$1,000 - $3,000 Adult school

$ 500 - $1,500 Budget managers (i.e., Corporation Yard)

Allowable Expenditures from Revolving Cash Funds

• A single item under $200.00

• A number of items on one receipt under $200.00

• Replacement supplies for Foss and Life Lab Science Program

• Conference registrations under $75.00

Expenditures Not Allowable from Revolving Cash Funds

• Membership dues of any kind

• Mileage reimbursement claims

• Meals and lodging

• Flowers, trophies, prizes, etc. that may be considered a gift of public funds

• Salaries, stipends, or independent contractor (consultant) fees to employees and others

• Furniture and equipment without prior approval

Additional Administrative Guidelines

  1. The site administrator or budget manager shall be held directly responsible for ensuring that the guidelines offered here are consistently adhered to. All checks from the district office issued to the site/department and used to replenish the revolving cash bank account will be made payable to the specific revolving fund account.

    Any revolving cash expenditure that does not conform to prescribed regulations and procedures, or is not properly documented by receipts, must be disallowed. The burden of furnishing additional information needed will fall on the administrator who authorized the purchase.

  2. A separate bank account (one per site/department) shall be established by the Business Department for the revolving cash fund. Two signatures shall be required on all accounts.

  3. No monies other than reimbursement checks from the district may be deposited into this bank account.

  4. The revolving cash fund must always balance to the exact amount of the fund. In other words, if your fund is $500:

    1. Reconciled checkbook balance $xxxxxx
    2. Plus receipts reimbursed at site or department but no yet submitted to the district for reimbursement $xxxxxx
    3. Plus reimbursement requests submitted for reimbursement to the district but not yet paid $xxxxxx
    4. Total (must always equal the fund amount) $ 500.00

    5. All deposits that are made for lost text books, etc. should be made as early as possible and soon after recording the transaction of the deposit, a transaction for a check made payable to NHUSD should be made to wash that deposit out. Many times schools have made deposits and have forgotten to issue a check to the district, ending up with an amount in excess of their fund balance.

    6. Also a corresponding spreadsheet should be kept for all cash/checks received for lost books and reconciled with the deposits made and check made out to the district.

    7. When requesting for reimbursement, a lot of sites include this check that is made payable to the district, in their request for reimbursement. It should be noted that any check made out to NHUSD should be a non-reimbursable check (except for the end of the year interest check). Checks payable to NHUSD should only be made if there is a corresponding deposit attached to it.

  5. Payments from the revolving cash fund shall only be for services or materials that are a legal charge against the district. No site charges will be reimbursed without a receipt or paid invoice to support the charge.

  6. A request for reimbursement form should be submitted to Accounting as often as necessary to avoid depleting the funds. For example, if your fund is $500, you may want to turn in your paid receipts and form requesting reimbursement after the fund goes below $200. If there are no problems with budgets once reimbursement requests have been submitted, Accounting should have a check available for pick up within one week. The original paid receipts/invoices are to be taped neatly to an 8.5 x 11" sheet of paper, attached to the reimbursement request form, and clearly marked as to what was purchased. Copies of receipts will not be honored. Reimbursement requests received by noon on Monday will be processed by 5:00 p.m. on Friday.

  7. Bank accounts are to be reconciled monthly. These bank reconciliations are to be forwarded to the Budget Analyst by the 15th of the month following the month-end bank statement. Failure to comply may result in the withdrawal of your authorization to have the revolving cash fund.

  8. It will be each site or department's responsibility to ensure that funds are available in the budget before expenditures are made and at the time the reimbursement request is sent to Accounting.

  9. The "custodian" of the bank account is to be formally designated in writing by the principal or department head at the time the account is set up. This employee will have full responsibility for the accurate record keeping on the account. If the custodian changes, The Budget Analyst must be notified immediately.

  10. The account will be operated on a reimbursement basis only. In other words, the custodian of the account can only request reimbursement for the account from the Business Department after they have been given the original receipt for the purchase. Each receipt must indicate the following:
    • Date of purchase•
    • Address and name of vendor•
    • Unit price and quantity•
    • Amount of purchase•
    • Description of items (cash register tapes must be supported by quantity, unit price, and description of each item)

  11. Sites can use this account to order material from vendors by mail. In order to receive reimbursement, you will need an invoice or copy of the order form indicating what was purchased as well as the cost, including freight and taxes. (This dollar amount must match the amount the check was written for.) When the material is received, a packing slip will come with the product. This should be signed by the person receiving the material, indicating that all items were received and when, and included as part of your reimbursement package.

  12. Revolving cash accounts will be audited periodically by the Director of Fiscal Services who will also serve as a resource if questions arise.

  13. Any loss or theft of these advances cannot be reimbursed by the district; however, the missing funds must be reimbursed to the district's Revolving Cash Fund.

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Justification statements in conjunction with expenditures from funds received from EIA, SIP, GATE, Immigrant, Migrant Education, ECIA, Chapter 1 and Chapter 2, ICRA, JTPA, and Vocational Education.

Expenditures made from funds in the above noted programs must have contained in the support document a justification for the expenditure. The guidelines to provide this information are outlined below and are to be considered effective immediately. Requisitions without all elements will be returned, causing delays.

Justification Statements

A justification statement must include the following elements:

  • The objective to be met by the expenditure or the purpose of the expenditure. Describe how this expenditure will supplement the regular district program.

  • For Chapter 1, EIA, GATE, Immigrant and Migrant only, a statement that the expenditure is for eligible students only.

Guidelines for Providing Justification Statements

Purchase Requisitions – Justification for expenditure shall be written in the lower left-hand corner of the requisition in the area titled “Remarks.” On electronic requisitions, statements are in “Description” box.

Cash Purchase Reimbursement Forms – Justification of expenditure must be inserted as part of the description of the materials purchased in the space provided on the form titled “Type of Item Purchased”. Requests for reimbursements being charged must be accumulated and placed on a single request form and cannot be intermingled with General Fund an/or other categorical fund requests.

Printing Request Form – Printing requests that will be charged to the programs noted must be submitted on the “Document Request Form”. The justification statement must be contained in the “Special Instructions” area of the form.

Parent Expense Form – Parent expense forms that will be charged to the programs noted must contain a justification statement in the lower right-hand corner in the line titled “Other”.

Mileage Form – the accumulation of mileage that will be charged to the programs noted must be on a form separate from mileage that might be charged to a fund other than to the listed fund.

Conference Expense Form – When a conference expense is to be charged to the programs noted, the justification must be inserted on the line titled “Position” in the upper right-hand corner. Conferences are not to be charged to ECIA, Chapter 1.

Request for Release Time – When release time is to be funded from the programs noted, the justification must be inserted as part of the reason for the request on the line provided on the upper portion of the form.

Consultancy Costs – When the cost of a consultant is to be charged to the programs noted, at the time that invoice is approved for payment; the justification must be inserted in the lower left-hand corner of the invoice.

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The following guidelines have been prepared for your information. To enable the Payroll Department to process payroll in an efficient manner, all of the guidelines should be followed. Any questions relative to these guidelines should be directed to Tina Steinberger, Payroll Supervisor at extension 2218.

General Information – Time Cards

All time cards must be egible and submitted with the following information:

  1. Employee payroll name (no nicknames or abbreviations) – please print.

  2. Employee’s signature.

  3. Supervisor’s signature – stamped signatures not allowed!

  4. The last four digits of the social security number


  1. Green time cards are due on the last working day of the month.

  2. White, blue, buff, and yellow time cards are to be delivered to the Payroll Department the first working day following the 15th of each month. Please note that November December, February, and June are the exception months because of the short work month, and sites will be advised by memo as to the due date of these time cards.

  3. Teachers’ “Absence Certificates for Certificated Personnel” (F172) are due within three days after their return to duty.

  4. 4. “Personnel Necessity Leave Forms” (F266) for classified employees must be submitted to the Personnel Department within 72 hours after returning.

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Green Time Cards

• Employees must fill in their green time card each workday complete with time in, time out, and the number of hours worked. If the employee is absent that day, it should be filled in with sick, personal necessity, vacation, etc.

• The left side of the green time card must be filled out completely when absences occur. Please note the line for reporting bereavement. The blank for relationship must be filled in. “Family” will not suffice. The contract states, “Members of immediate family as uses … means one of the following: mother, father, stepmother, stepfather, grandmother, grandfather, great grandmother, great grandfather, spouse, domestic partner, son, daughter, stepchild, brother, sister, brother-in-law, sister-in-law, father-in-law, mother-in-law, son-in-law, daughter-in-law, grandchild, great grandchild of the employee or the spouse, ant, uncle, or any other person living in the immediate household of the employee.”

White Time Cards

• Classified substitutes basically are substituting for an absent employee, and this should be noted on the time card. In case of a substitute for a vacancy, it should say “Vacancy” and the last name of the person who vacated that position on the time card.

• Certificated employee’s white time cards for extended work year or extra work days must have an authorization and must state on the time card under the remark section what project they are working on.

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Blue Time Cards - Certificated

  • The first four columns number be filled in, then either column 5 or column 6 is to be used.

  • IMPORTANT!: Column 5 – please use the following codes:
    • Ill – for sick leave
    • PN – Personal Necessity Leave
    • JD – Jury Duty
    • BL – Bereavement Leave
    • SB – checkmark column 6

  • In the “Full Day” column, please list as follows:
    • 1 = full day
    • ½ = half a day
    • 1pd = 1 period
    • 2pd = 2 period
    • 3pd = 3 period
    • 4pd = 4 period
    • 5pd = 5 period
    • 6pd = 6 period

  • PLEASE DO NOT REPORT IN HOURS (3.5 hours or 9:30-1:00)

• When a substitute is shifted from one class to another, the correct teacher’s name needs to be placed on the time sheet. In case of a split class, both names should be recorded, especially as they relate to categorical or special education programs. Please be sure to print names so that they are legible.

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Yellow Time Cards

  • Timecards for Adult School are to be identified if they are FEE classes.
  • Sick leave is to be noted in the space for that day

Buff Timecards

  • Home Instruction

Certificated Monthly Attendance

Monthly certificated attendance reports from all school sites are reported on a negative basis.


When a classified employee resigns, forward the green time card immediately to the Payroll Department so we may calculate the final warrant.

If on payday you receive a check for an employee who is no longer working, PLEASE RETURN IT TO THE PAYROLL DEPARTMENT. Do NOT mail the check to the employee.

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Verification of Attendance

All time cards, absence reports, and “Absence Certificates for Certificated Personnel” forms must be signed by management personnel – not teachers, program managers, secretaries, etc.

Authorization Forms

All individuals signing time cards are totally responsible for the submission of paper work to obtain approval for overtime, release time, and extra substitutes.

Substitutes filling in for regular teachers need to be coded to the appropriate account on the “Authorization for Extra Work Days/Release Time” form (F6). It is the responsibility of the site administrator and his/her staff to ensure that the proper coding is placed on the authorization to distinguish between the regular General Fund programs and those of categorical or other special funding sources. This is paramount, especially in areas that we need to charge for these services, such as SELPA for special education costs. “Authorization for Extra Work Days/Release Time” forms for certificated staff are to be approved by the Assistant Superintendent for Instructional Services. Those for classified staff are to be approved by the Director of Fiscal Services.

Classified and certificated overtime (white time cards) and certificated school business (blue time cards) must be substantiated by a signed copy of the “Authorization for Extra Work Days/Release Time” form which does not have to be attached to the time card.

By signing the time card that relates to overtime and release time, you will be verifying that you did, in fact, submit all of the necessary paper wok and that that paperwork was approved.

It is the responsibility of the person signing the card to indicate the appropriate budget code, title of project, etc. to which the individual’s salary should be charged.

The Payroll Department will match up time cards and authorizations.

An issue has been raised concerning the additional period (6th period) that a substitute can work and where it should be charged. Whether the substitute is teaching a class or doing some other activity, it should be reflected on the time card and paid out of the regular school site substitute account, unless it is directly related to a specific categorical program or to special education classes for which the substitute teacher was hired.

Note: Please be sure that “Authorization for Extra Work Days/Release Time” forms (F6) are submitted in advance of the event (i.e. staff development days, etc.) and that they have the proper budget code to be charged.

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Specific Dates For Cut-Off Of Purchasing And Submission Of Requisitions For Next Fiscal Year

  • April 15th: Final date for submission of requisitions for materials and supplies for the current school year that are ordered from out of state vendors. This includes all projects.

  • April 30th: Final date for submission of requisitions for materials and supplies for the current school year. This includes all projects. Requisitions will not be processed that are received after April 30th unless they are deemed an emergency by the Assistant Superintendent.

  • May 30th: Final date for submission of annual order needs.

  • June 15th: The date for submission of requisitions for materials and supplies for the next school year is June 15th, yearly. All requisitions for materials and supplies needed to open school in fall should be submitted by this date. All requisitions received by that date will have purchase orders prepared to cover them as soon as possible. All requisitions received after June 16 will be processed as soon as possible, but only after those received prior to June 15 have been processed.

  • June 15th: Place Office Depot Advance Orders to start school.

  • June 20th: All outstanding purchase orders will be reissued and encumbered against your next year’s budget unless the Purchasing Department is notified by June 20th that the order is to be canceled. A purchaser order may also be cancelled by the Purchasing Department.

  • June 15th: All open purchase orders for classroom supplies will be closed and cannot be used after June 15th, yearly.

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Purchase Requisitions

Purchase Requisitions are not Purchase Orders. They are requests to the district office to purchase material from an outside vendor.

Purchases made without an authorized Purchase Order from the Business Department will not be honored by the district.

Walk-through requests will not be accepted unless the order is a real emergency. Please plan ahead.

Procedures for Ordering

  1. Complete the Online Electronic Purchase Requisition with all pertinent data, including budget accounts; an adequate description of material, including vendor catalog; edition date, if a book; and quantity. Estimate the unit price if current price is unknown. Call Purchasing if assistance is required. Include a 8.75% sales tax and 10% shipping and handling as a general rule.

  2. Requisitions for purchase can only be requested by individuals authorized to commit funds for the individual programs. At most sites, this would be the Principal. Should delegation be desired, the Principal should send the names of the designated person(s) to Purchasing Department. A portion of our budget review will include validation of the requestor’s authority.

  3. When your requisition becomes a purchase order, it will be available in Optix, as well as online in Financial 2000. The Purchase Order number will be referenced on the budget report to indicate that the order has been encumbered against your budget.

  4. All material is to be shipped to the warehouse or to Logan receiving. Some large bulk orders may be delivered directly to the school or department, but this decision will be made by Purchasing.

  5. All returns are to be handled through Purchasing. Do not contact the vendor directly. Complete a “Merchandise Return Form”, sending the original to Purchasing and a copy along with the merchandise to the District Warehouse.

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Preview Material

  1. When preview material is requested, a Purchase Order number will be assigned. If you do not have advance knowledge (i.e., a demonstration at your school), contact the Purchasing Department by phone for a number and then follow-up with a completed requisition.

  2. All material will be shipped to and returned through the Purchasing Department. This will enable us to track the material and follow the proper shipping practices.

  3. The Purchase Order number must be used as a reference at all times.

  4. Notify the Purchasing Department before the 30-day preview period has lapsed whether the material is to be kept or returned.

Teacher and Employee Pick-up Orders

Teacher and employee pick-up orders are to be used only for goods that are immediately needed or where the company does not deliver. Pick-up orders do not allow for back orders. If the item is not available, cancel and reorder when it is available. Pick-up orders have a limited open period that will be no longer than two weeks and will not be extended.


Requisitions need to include the title of the conference or workshop, date, site of event, and list of people attending. A copy of the ‘approved’ “Travel/Conference Approval & Expense Claim Form” (BU69) must be attached to your requisition. Do not submit a requisition if you have prepaid your conference. On prepays, use a reimbursement form.

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Hotel/Airline Reservations

These requisitions need to cite the same information as above. The audit trail needs to reference the reason for this type of reservation.

Media Orders

All book orders should be in alphabetical order by book title. Include the ISBN number and price of each book. All orders must be typed.

Include any catalog requests with your requisition.


Staff members are occasionally approached by outside vendors or members of the community regarding possible donations to the New Haven Unified School District. While we are certainly interested in accepting appropriate donations, there are, as you would imagine, specific procedures, which must be followed. Please use the procedures listed below as a guideline regarding donations at your school.

  1. Contact the Principal and describe the situation.

  2. If the donation is approved by the Principal, obtain a description of the item, which would include brand, model, serial number, and approximate value.

  3. List the name of the company or person wishing to donate the item, their address, phone number, and contact person.

Once these procedures are followed, a resolution is prepared by the district office to the New Haven Unified School District Board of Education for their acceptance of the donation. The actual receipt of the item cannot occur until the school board approves the donation.

When an individual or business wishes to make a donation of equipment or money to a school site, the “Request for Board Acceptance of Gift or Donation” form must be filled out completely. The completed form should be sent to the attention of Carol Gregorich, Assistant Superintendent, Business, at the district office. You are not to accept the donation until the Board of Education approves it. You will be notified of that approval as soon as possible.

Please contact the Administrative Assistant at extension 2220, if you have any questions.

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Information about Office Depot and their services:

Items in the Office Depot catalog are given to the district at an approximate discount of 40%, with the exception of furniture and business machines, which must be approved by the Chief Business Officer before these purchases may be made.

Contact the Purchasing Technician at extension 2210, or the Administrative Assistant at extension 2220, if you have any questions about the Office Depot Just In Time program.

Information about district policies:

To use the Internet service, you must have an “Open Purchase Order” for Office Depot through Purchasing. You also must have a “Do Not Exceed” amount on the purchase order which you must monitor and stay within that amount. If you need to exceed that amount, you must have your site administrator contact the Accounts Payable Department in writing (i.e., e-mail or memo form), and this must be done before exceeding the amount on the purchase order.

Back Orders – Items that are not available at the time of your order are listed as “Back Orders” on the Internet process. The district has a policy that items on back order for two weeks will be cancelled and you may reorder on your next order. To make this cancellation happen, you must fax the cancel request to Office Depot. The district is not billed for a back ordered item until it has shipped.

Substitutions – Office Depot will not substitute items for you.

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The Internet Order Process:

The Business Department will arrange for training on Internet online ordering. After training you will receive office Depot’s Internet User’s Guide, your password, and log-on information. The user’s guide is a useful tool and should be referred to first if you are having a problem completing an order.

Protocol for maintenance of the order:

When placing your order on the Internet, there is a screen that is labeled “Additional Order Information” and on that screen a field called “Comments”. In that field, you will need to enter your first name and last initial and your location (i.e., Technology, Instruction, Room 26, etc.) so your order will be delivered directly to you.

You must print out a copy of the order before hitting the “Purchase Now” button. This paper work will be the actual purchase order. Please make sure this is done as the system will allow you to continue without making this copy, and there is not a way of going back and making this copy. This will also be the paper work you will use to compare to the packing slip.

Write down the “Sales Order Number” before hitting the “Purchase Now” button in case the system does not kick back a confirmation. You will need this number if you need to track the order.

Returns/Receiving of the order:

Hold all packing slips until the order is completely received at your site. Sign off on each packing slip and turn all paper work (including the order) to Purchasing. Please enclose the “sticky back” packing slips and the “NCR” packing slips. Remember, it is important to take the time to thoroughly compare the packing slips to your order. There should always be paper work to be signed off when the delivery person makes a delivery. Be sure to ask for it if it is not offered for signature, and make sure that anyone else who will be taking deliveries from the delivery person is aware of this paper work.

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Problems with your order vs. the packing slip:

The following is the contact for Office Depot in the event you encounter difficulties with you online orders:

BSD Customer Service: 1-888-2-OFFICE (1-888-263-3423)

For Delivery, Order, and Product Related Questions

BSD Technical Support Desk: 1-800-269-6888


Any item(s) to be returned must be sealed in the original packaging and the packing slip securely attached.

On the packing slip, the same information that was sent to Office Depot customer service should be listed.

Make sure that someone else besides yourself at your site is aware that Office Depot will be coming to pick up a package just in case you are not there when the pick up person arrives. Make sure that the pickup person has paper work for the item they are picking up since that is how we will receive the credit. If the item is not picked up within five days, let Office Depot know of the situation.

If you have any questions, contact the Purchasing Department.

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New Haven Unified School District uses various methods to accomplish the purchase of goods. These methods, such as petty cash, purchase orders, and open purchase orders have proven to be costly, and occasionally they have not been accepted by merchants.

The Supplies Credit Card will be used as the first option before other existing methods to obtain standard supplies costing $400 per item. To properly evaluate the effectiveness of the bank card, all cardholders are encouraged to use it as the first option.

NOTE: This card should not be used to purchase items available in through our “Just In Time” (JIT) system. Unless time does not permit delivery cycle, or product is not available..


Credit Card Uses


The Supply Credit Cards have a single transaction limit of $400.00. “Supplies” are defined as any practical commodity used in the daily operation of business, which cannot be obtained through our JIT system. (Items purchased with your Supply Credit Card would be items you previously purchased through Petty Cash). KEEP ALL RECEIPTS AND SUBMIT THEM WITH THE MONTHLY BANK CARD STATEMENT TO YOUR APPROVAL OFFICER MONTHLY.

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I.M.P.A.C. Bankcard System is the bank card contractor who will issue the bank cards. All cardholders will receive their bank card from the office of the Chief Business Officer. The bank card will be attached to a memorandum which must be signed by the cardholder and approving official acknowledging the receipt of the bank card. The memorandum must be mailed back to Business within three (3) days from receipt of the bank card.

Business Department

The Business Department will administer the credit card program and be responsible for accumulating, reporting, and coordinating all reports in the Business Office.


The cardholder is responsible for ensuring the bank card is used appropriately and all purchases of commodities are within the New Haven Unified School District's purchasing procedures and policies.

Approving Official

The Approving Official is responsible for reviewing the charges to ensure that the purchases are appropriate and not on the prohibited list and proper documentation is included.

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The Administrative Assistant in the Business Department is responsible for preparing the payments for I.M.P.A.C. She and the Chief Business officer will perform audits to assure schools/departments are reconciling statements and turning them in on a regular basis.


1. Responsibility

The Cardholder is responsible for signing and returning the Cardholder Agreement to their Approval Officer as soon as they receive their credit card.

The Cardholder is responsible for calling the bank to activate their card once they receive it (1-800-227-6736).

The Cardholder is responsible for ensuring the bankcard is used appropriately and all purchases of commodities are in compliance of New Haven Unified School District’s purchasing procedures and policies.

2. Obtaining Goods

Cardholder uses the bankcard to purchase goods in person, over the Internet, or by telephone. Cardholder is responsible for follow up of all items ordered by Internet or phone.

3. Security of Bank Card

Cardholder is responsible for the security of the bankcard.

4. Credit Card Maximum Limits

Cardholder’s limit for individual item credit limit for supplies is $400. See your Statement for your monthly limit.

5. Obtain Commodity

The cardholder will either go to the place of business and obtain the commodity, or call and place the order. In either case, the cardholder will require the vendors to itemize the receipt/invoice. An itemized receipt/invoice consists of the following information:

For commodity purchases

  • Description of commodities purchased
  • Quantity purchased
  • Price per item
  • Amount of Sales tax and total amount
  • Shipping charges, if the District is liable for the cost

NOTE: The Supplies Credit Card is NOT to be used to purchase equipment (computers, printers, TV, etc.) valued over $400, or services.

6. Monthly Bank Card Log

Upon completing the bankcard transaction, whether by telephone, computer, or in person, the cardholder shall immediately complete the Monthly Bankcard Log (attached) to record the following information:

  • Date of purchase
  • Description of purchase
  • Vendor's name
  • Dollar amount
  • Budget number if different than 4310 account*

*NOTE: When Accounts Payable pays the District Visa credit card invoice, they always charge the account that the cardholder set up as the “default” account (usually, that is the 4310 account). When a school or department needs to charge an account other than the one that is on your card, they should state clearly what account code is to be used for each transaction.

7. Bankcard Receipt/ Invoice

Whether the purchasing transaction is by telephone or in person, the cardholder shall require the vendor to itemize the receipt or invoice. NO RECEIPTS COMMINGLED WITH PERSONAL EXPENSES WILL BE ACCEPTED.

Once the Monthly Bank Statement arrives, all receipts should be attached to the Statement, the statement should be reconciled with the monthly log, and the statement and receipts should be forwarded to the Approval Officer.

If the cardholder has lost receipts/invoices, whenever possible, he/she should contact the vendor and request a duplicate copy. (See “Cardholder Statement of Questioned Item” form attached).

8. Bank Statement

  1. At the close of each billing cycle (monthly), each Cardholder will receive an individual bankcard statement.

  2. Cardholder reviews the statement for accuracy and reconciles the Bank Statement with Monthly Bankcard Log.

  3. Cardholder is responsible for attaching receipts to the Monthly Bankcard Statement and forwarding the Statement to their Approval Officer within three Business days of receipt of their Bank Statement.

  4. If the purchase should be coded to any account other than the account code which appears on their credit card and their Monthly Statement (usually 4310), clearly state code to be used on the statement.

  5. If an item is billed incorrectly, the cardholder must provide a complete explanation on the monthly statement in addition to completing a "Cardholder Statement of Questioned Item" form (copy attached).

  6. Cardholder is responsible for contacting the bank contractor (not NHUSD) on questionable items or disputed items which appear as a transaction on the bank statement within 30 days after the date of the invoice report.

    1. Cardholder will complete the "Statement of Questioned item" form and mail as instructed on bottom of the form. Cardholder will attach a copy to the monthly Bank Card Purchase Report.

    2. Cardholder will cross the transaction off the bank statement and attach a copy of the "Questioned Item" form to the bank statement.

    3. If items purchased with the credit card are found defective, the cardholder has the responsibility to return the item(s) to the merchant for replacement or to receive a credit on the purchase. If the merchant refused to replace the faulty item, then the purchase of this item will be considered to be in DISPUTE.

    4. A review of various dispute reasons can be located on the following pages.

  7. Charge back receipts shall be kept until the credit transaction shows up on the bank statement. Charge back receipts then shall be attached to the bank statement.

  8. Cardholder will approve/sign/date the bank statement and Monthly Bank Card Purchase Report.

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1. Reconcile Bank Statements

  1. Approving Official will be sent the following by the bank contractor:

    1. Business Account Summary (R090). This is a composite statement of all the individual cardholders the Approving Official is responsible for who have used their credit cards in the last billing period. For information only.

    2. I.M.P.A.C. Financial Summary (R063). This is the document which will recap all of the cardholders' charges and will be used as the "invoice" for billing purposes. This document must be attached to all of the Approving Official's cardholders statements and documentation.

  2. Cardholder's Bank Statement. Upon receipt of the cardholder's bank statement and documentation, the Approving Official will be responsible for the following:

    1. Reconciling the bank statements and documentation received from the cardholders with the Approving Official's I.M.P.A.C. Financial Summary

    2. Within five (5) working days after receipt of the cardholder's bank statement and documentation, the approving official will be responsible for the following:

      1. Reviewing, approving, initialing, and dating the bank statement and forwarding the bank statement and documentation to Accounts Payable for payment.

      2. Comparing the bank statements and documentation received from cardholders with the approving official's bank statement provided by the bank contractor.

      3. Reviewing charges to ensure that purchases are appropriated and not on the prohibited lists and that proper documentation (Purchase Report, invoices/receipts) is included.

      4. Forwarding the entire package to Assistant Superintendent, Business’s office while retaining a copy of your Monthly Bank Card Log for 90 days.

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  • Administrative Assistant, Business Services is responsible for:

    • preparing claims for payment

    • notifying card holders if statements not reconciled in a timely manner

    • notifying card holders if procedures not followed (e.g., needs receipts, change in account code, etc.)

  • Chief Business Officer is responsible for:

    • coordinating the bank card program with the State Department of General Services and I.M.P.A.C. for requesting various management reports

    • Ordering and canceling credit cards

    • Original, signed Cardholder Agreements

    • monitoring proper usage of credit cards. Any improper usage will be brought to the attention of the Approval Officer.

    • Working with Accounts Payable to assure statements are turned in a timely manner.

    • Requesting credit cards for new employees; accepting returned cards to when employees leave the District.


  • Items available through our JIT system, except emergencies
  • All Equipment over $400.
  • Splitting of purchases to circumvent the monthly limitation.
  • Services which are repetitious in nature or exceeds the monthly limitation in any one year
  • Carpeting
  • Alcoholic beverages
  • Art Work
  • Consultants, instructors and speakers
  • Centralized Maintenance Agreements
  • Service Agreements
  • Personal Items
  • Personal Services
  • Rental Agreements
  • Lease/Purchase Agreements
  • Automotive Gasoline and Oil
  • Facility Improvements (ex. Maint. Dept.)
  • Food*

*Exception: Instructional program usage.

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There will be instances where replacement of bank cards will be needed or a new card issued. It will be the Approving Official's responsibility to initiate this process. Follow the instructions below which applies:

1. Replacing a Cardholder

When a cardholder leaves the program, a memorandum from the approving official will be submitted along with the cardholder's bank card to the Business Office. DO NOT FOLD, SPINDLE OR MUTILATE BANK CARDS.

2. Replacement of Worn Out Card/Defective Cards

If a bank card needs to be replaced because it is worn out or defective, a memorandum from the approving official requesting a bank card replacement must by submitted along with the worn out bank card to the Business Office. DO NOT FOLD, SPINDLE OR MUTILATE BANK CARDS.

3. Reporting Lost Bank Card

  1. Cardholder will immediately contact the bank contractor, approving official and the Purchasing office. Provide the complete cardholder name (as shown on the bank card), card number, date reported to the police (if applicable, and date bank contractor was notified.
    • (1) Contact the Bank Contractor
    • Call 1 800-227-6736
    • (If numbers change, contact Business for correct number)

  2. A memorandum from the approving official documenting the lost card will be submitted to the Purchasing Office.

  3. The Business Office will contact the bank contractor. A replacement card will be ordered within two (2) days of receipt of memorandum.

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The various charge back reasons which you will use most often are described below. These reasons correlate with those found on the Cardholder's Statement of Questioned Item form. If you have any questions regarding the appropriate charge back reason to use, please contact the I.M.P.A.C. Customer Service Staff at 1-800-227-6736.

Unauthorized Mail/Phone Order

This reason should be used for telephone or mail order transactions. If a sales slip is signed or imprinted with the cardholder's card, this reason does not apply.

Duplicate Processing

This reason is used when a transaction has been multiple billed to an account. The amounts must be the same. The cardholder should provide the transaction details of the original billing, such as dollar amounts, transaction date, etc.. A copy of the monthly bank card statement on which the billings occur and copy of the original sales slip should be forwarded with the Cardholder's Statement of Questioned Item form to Accounting.

Merchandise Not Received Due to Cancellation

In the event merchandise was canceled, full details should be provided such as why the transaction was canceled and date of cancellation.

Merchandise Returned

In the event merchandise was returned and a credit has not yet posted, the cardholder should describe the reason for returning the merchandise and the date the item was returned. A copy of the reference number on the monthly statement, postal, UPS or other official receipt proving the merchandise was returned should be forwarded with the Cardholder's Statement of Questioned Item form.

Credit Not Received

This reason may be used when the cardholder has received a credit voucher or written refund acknowledgment from the vendor, but the credit has not posted to the cardholder's account within 30 days from the date on the voucher or acknowledgment. The cardholders acknowledges participation in the transaction but the goods were returned or the services canceled.

The cardholder should state the amount of credit they are expecting and provide a copy of the SOA (statement of account) and credit voucher or acknowledgment letter and forward these with the Cardholder's Statement of Questioned Item form.

Alteration of Amount

This reason is used when the cardholder participated in the transaction and indicates that the amount was altered without permission. The cardholder must acknowledge the amount before alteration and a copy of the cardholder's copy of draft must be provided to support this reason. The amount of the credit would be the difference between the amount before alteration and after alteration. The sales draft copy should be forwarded with a copy of the SOA and Cardholder's Statement of Questioned Item form.

Inadequate Description or Unrecognized Charge

In the event the cardholder does not recognize the transaction description, they should request that I.M.P.A.C. supply a copy of the sales draft due to inadequate description or unrecognized charge. This should be requested only after reviewing their supporting documentation and insuring a merchant (vendor) description or location error has not occurred.

Upon receipt of the request for copy, I.M.P.A.C. will order a copy of the sales slip which is generally received within 30 days.

In the event the vendor's processing bank cannot provide the copy within Visa allotted time frames, the cardholder's account will be credited until such time as a valid draft is received. If I.M.P.A.C. provides a copy and the cardholder determines that a valid dispute exists, a new Cardholder's Statement of Questioned Item form should be sent to I.M.P.A.C. immediately. In either instance, the applicable SOA should be forward with the Cardholder's Statement of Questioned Item form.

Not as Described

This reason is used when the cardholder claims goods or services were not received as described. The written document of what was to be delivered must be different than what was actually delivered. It is important that the sales draft be specific of what was purchased. For example, this reason could not be used when the cardholder was expecting a Sony tape recorder, model LXX210 and when he or she got back to the office they determined that a Sony model B640 was in the box and the sales draft simply said "tape recorder".

In a telephone order situation, the verbal description is considered the "document characterization." The cardholder must explain in his or her letter how the verbal description was different from what was actually received.

An attempt must be made to return the goods and must be stated in the cardholder complaint. If merchandise was returned, proof of such return should be forwarded with a copy of the SOA and Cardholder's Statement of Questioned Item form to I.M.P.A.C..

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Cardholder Dispute

This reason should be considered only after reviewing other specific chargeback reasons. This reason requires that the cardholder attempt a resolution with the merchant. A complete description of the problem and the attempted resolution should be provided on the Cardholder's Statement of Questioned Item form. Additionally a copy of the sales slip and a copy of the Cardholder's Statement of Account on which the transaction appears should be forwarded with the Cardholder's Statement of Questioned Item form.

Other Dispute Reasons

In the event the reasons discussed here and identified on the Cardholder's Statement of Questioned Item form do not fit the cardholder's dispute circumstances, the cardholder should submit a Cardholder's Statement of Questioned Item form with the transaction detail, a copy of the applicable SOA and a detailed letter of the circumstances of the dispute. Reference should be made to any contact with the vendor, names, telephone numbers, etc. that would be helpful in our research.

For all disputes submitted for consideration, a cardholder signature is required.

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State mandated cost reimbursement is one of the few ways in which a district can increase its revenue. Proper documentation, cooperation in providing necessary information, and keeping time and activity logs by all individuals involved in the preparation of state mandated cost claim reports are critical factors.

A copy of the current Mandated Cost Handbook and a sample log sheet are located in Carol Gregorich’s office. Log sheets should be turned in monthly. These logs can either be submitted to Carol Gregorich, Assistant Superintendent, Business, or mailed directly to Mr. Steve Korvink of Mandated Cost Systems.

Questions regarding this program can be addressed to either Carol Gregorich at the district office (extension 2206) or Mr. Steve Korvink of Mandated Cost Systems at (800) 487-9234 ext. 3089 (e-mail address:

The district is tracking the following claims at this time:

  • Special Education
  • Emergency Procedures – Earthquakes and Disasters
  • Truancy – Initial Notification & Truant Conferences
  • Law Enforcement Agency Notifications
  • AIDS/HIV Instruction, Grades 7-12
  • Mandatory Suspension & Expulsion Recommendations
  • Inventory and Removal of Science Lab Chemicals
  • Classroom Suspension by Teacher
  • Pupil Health Screening (1st Grade Physicals)
  • Responding to Information Requests
  • Notification to Teacher – pupils subject to suspension or expulsion.
  • Pupil Health & Behavioral Exclusions
  • Collective Bargaining – Grievances, Negotiations, Unfair Labor Charges
  • Interdistrict Attendance Permits & Appeals
  • Interdistrict Transfer Requests – parent’s place of employment
  • Juvenile Court Notices
  • School Bus Safety
  • Pupil Expulsion Appeals
  • Mandatory Expulsions & Expulsion Recommendations
  • Mandated Cost Claims School Crime Reports
  • Physical Fitness Testing Report
  • Investment Reports
  • Transfers to a School of Choice

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Prior to hiring any consultants at your school site, approval must be obtained in advance by the district administration. To facilitate this process and to assure that consultants are paid in a timely manner, we request that you follow the procedures of completing the “Authorization From, Consultants/Parents/Other Non-Employees” (F151) in advance of hiring the consultants. It is recommended at least two weeks in advance. You should also include and attach a “Purchase Requisition” for the consultant services if they are a known amount or a not to exceed amount, submitting both forms to the Assistant Superintendent of Instruction, Derek McNamara, for approval.

Remember, this must all be done in advance of hiring a consultant or committing to a consultant as Accounting cannot pay a consultant until such paper work has been submitted and approved.

In cases where consultants do not have invoices of their own, please complete an “Invoice” (F259) and forward it to the appropriate administrator.

Short Term Limited Service Employees

The Internal Revenue Service has reclassified most consultants as employees. To comply with this, the district has created the “Short Term Limited Service” form (F10) for employees in order to pay them via Payroll and have taxes deducted and paid monthly on the W-2 instead of the IRS Form 1099 at year-end.

Please see the Payroll section for more information regarding this clarification.

Student Accident Reports

A “Confidential School Accident Report” needs to be completed on every reported injury and submitted to the Personnel Department within three working days of the incident. In the case of a serious accident requiring a Paramedic or ambulance, where the student is taken to the hospital or where the parents strongly protest the action taken by the school district, it is required that you immediately call Deputy Superintendent, David Pava and relay this information to him.

In any event, please make sure that the student accident report is completely filled out with all pertinent parts and information. In the case where students or others complete the required information, please assure that it is legible.

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Property Self Insurance

In addition to property self insurance incidents, such as breaking and entering, there are occasional property damage circumstances that arise from the district confiscating or being responsible for students’ personal items. In the case where it is clear it is the school’s responsibility for the loss of an item, whereby the parents request remuneration and the item is not a violation of school district policies and procedures, then follow these procedures:

• Complete a “Verification Claim Form”. Be sure to attach any receipts in support of the claim.

• If the loss was due to a theft, complete the “Theft and Vandalism Report.” Attach a copy of the police report.

• Forward these to David Pava, Deputy Superintendent. Add any comments to help clarify the matter for consideration.

Please do not make any statements in the letter or admission to the parent or student that the district will take responsibility for paying for the item without any question. It is also recommended if you confiscate any articles that you keep them in a secure place under lock and key. Then notify the parent that such items are at the school for them to pick up. If you have any questions regarding this matter, please contact David Pava for advice.

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Recovery of Payment for Damages

The process for recovery of payment for damages to school property (i.e. theft, vandalism, etc.) is as follows:

• When the responsibility is firmly established, notify the responsible party (or parents) by letter that the Business Department will send a bill for damages. Indicate the basis for the billing. For example, payment of broken windows or repair of damaged roof, prorated amount, three offenders.

• Send a copy of the letter to the Maintenance Department with sufficient information to allow determination of the full amount to be billed.

• The Maintenance Department will verify the charges and bill the appropriate party.

• When the money is received, it will be credited to the appropriate account.

• If there are problems recovering the funds, the principal may be called for advice and/or assistance in dealing with the offender (or parents). In difficult cases, the district may file for recovery in small claims court.

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County Mail System

Whenever you use the County Mail System, it is important that the address is clearly noted on the envelope. If the mail is being sent to a school in another school district, be sure to identify the name of the school, as well as the school district and addressee.

“Request to Use Personal Equipment for Instructional Purposes”

Prior to utilizing personal equipment for instructional purposes, an employee must request and be granted permission to do so by their principal or immediate supervisor. Upon approval, an employee will be covered up to $100.00 per lost or damaged item per incident. Any personal items not pre-approved will not be reimbursed under this provision. To receive reimbursement, an employee must write a letter describing the incident, include a police report and theft or loss report (if applicable), and have their principal or administrator approve and forward these documents to David Pava, Deputy Superintendent, for consideration.

All employees should be made aware of the district’s policy pertaining to the use of personal equipment.

Tax Exempt Status

We have had several inquiries over the years regarding organizations that are related to the school district but not under the direct control of the Board of Education. These types of organizations, therefore, are not allowed to use the tax identification numbers of the district or the New Haven Schools Foundation when they maintain a bank account and have financial activities. Instead, they are required by the banks and the Internal Revenue Service to apply for tax-exempt status as a non-profit organization under Section 501(c)(3) of the Internal Revenue Code. This will allow them to maintain a tax-exempt status and receive their own tax identification number.

An Application for Recognition of Exemption under Section 501(c)(3) of the Internal Revenue Code and the application form number SS-4 are to be submitted to obtain a tax identification number. Each organization or group of individuals who comes to you asking to use the district’s tax identification that is not under the control of the Board of Education (i.e., they may expend funds in any way they choose) should be given this packet of information to be completed and sent with the necessary fees, forming the organizational structure necessary as described in the application in order to obtain this status, and receive their tax identification number. They are considered totally separate from the district and cannot use the tax identification numbers of the district or the Foundation. An example of such organizations are athletic boosters, band boosters, PTA, faculty clubs, and any other such organization that works closely with the district or the Foundation but does not choose to have their funds placed in either the Foundation or the student body of the school and, therefore, be controlled by that group such as the rules of the ASB you are already familiar with.

After looking at this information, please contact the Director of Fiscal Services if you have any questions for clarification of the issues that are raised. It is recommended that you contact all such organizations you are aware of at your school site. If they maintain a checking or savings account at a bank, you should recommend that they complete the paperwork to secure their own 501(c)(3) status and tax identification number rather than have the checking or savings account under some individual’s social security number. This could mean that individual receiving a 1099 from the bank and possibly being subject to any interest earnings on their annual income tax return. I would also recommend that you show this information to any group contemplating organizing themselves to alert them of the necessary steps required before they start receiving funds or do a fundraiser or any sort unless they plan to donate the funds received to one of the district organizations (such as a district account, student body account, or the Foundation).

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