ANNUAL BUDGET

The annual school budget will be presented to the public in three components (to be voted upon as one proposition):

1. a program component, which includes all program expenditures of the district, including the salaries and benefits of teachers and any school administrators or supervisors who spend a majority of their time performing teaching duties, and all transportation operating expenses;

2. a capital component, which includes all transportation capital, debt service and lease expenditures; costs resulting from court judgments, administrative orders or settled or compromised claims; and all facilities costs of the district, including facilities lease expenditures, annual debt service and total debt for all facilities financed by bonds and notes of the district, and costs of construction, acquisition, reconstruction, rehabilitation or improvement of school buildings, provided that the budget shall include a rental, operations and maintenance section that includes base rent costs, total rent costs, operation and maintenance charges, cost per square foot for each facility leased by the district, and all expenditures associated with custodial salaries and benefits, service contracts, supplies, utilities, and maintenance and repair of school facilities;

3. an administrative component, which includes office and central administrative expenses, traveling expenses, salaries and benefits of all certified school administrators and supervisors who spend a majority of their time performing administrative or supervisory duties, all expenditures associated with the operation of the school board, the office of the Superintendent of Schools, general administration, the school business office, any consulting costs not directly related to direct student services and programs, planning, and all other administrative activities.

In addition, each component must be separately delineated in accordance with the Commissioner’s Regulations. The budget will categorize property tax refunds, revenues, expenditures, budget transfers and fund balance information, and will be formatted to show changes in the data as compared with the previous year. Finally, the budget will be written in plain language and organized in a manner which best promotes the public’s understanding of its contents.

The budget will be completed at least seven days before the public hearing at which the Board will present the budget to the voters. Copies of the budget will be made available upon request to residents within the district (not just district taxpayers) during the 14 days preceding the date of the annual meeting and election at each school house in the district between the hours of 9:00 a.m and 5:00 p.m. on each day other than Saturday, Sunday or holidays. In addition, at least once during the school year, the Board will include in a district-wide mailing, notice of the availability of copies of the budget.

The following documents will be attached to the budget:

• a detailed statement of the total compensation to be paid to the Superintendent of Schools, and any assistant or associate superintendent in the coming school year, including a delineation of the salary, annualized cost of benefits and any in-kind or other form of remuneration;

• a list of all other school administrators and supervisors, if any, whose annual salary will be $97,000 or more in the coming year, along with their title and annual salary; and

• a school district report card detailing the academic and fiscal performance of the district.

The Board may not submit the proposed budget or a related proposition to the voters more than twice. If the voters fail to approve the proposed budget or budget proposition after the second submission, or if the Board elects not to put the proposed budget to a public vote a second time, the Board must adopt a contingency budget.

The Board may use district monies to present educational and informational material about the annual budget and related information to the voters. It shall not, however, use these funds to urge voters to cast their ballots in a particular fashion.

Education Law ?§?1608; 1716; 1804(4); 1906(1); 2008(2); 2021; 2002(1); 2022(2); 2035(2); 2601-a 
General Municipal Law §36
Phillips v. Maurer, 67 NY2d 672 (1986)
Fiscal Management (NYSSBA, 1997)
Hartman, William T., “Participatory Budgeting in High School”, Planning and Changing, Spring 1989, vol. 20, no. 1.

BUDGET PLANNING

The Superintendent of Schools, with the assistance of the Assistant Superintendent for Support Services, shall be responsible for preparation of the budget. This shall include developing a budget calendar to be approved by the Board of Education in advance of the preparation of the District’s annual budget.

Education Law §§1608(2)-(4); 1716(2)-(4); ?1804(4); 1906(1); 2002(1); 2003(1); 2004(1); 2022(2); 2601-a 
Fiscal Management (NYSSBA, 1997)

DISSEMINATION OF BUDGET RECOMMENDATIONS

The Assistant Superintendent for Support Services is responsible for preparing the proposed school budget statement for the next school year. This statement will summarize the proposed expenditures, and clearly explain any significant differences between the proposed budget and the expenditures of the previous year.

This statement will not use technical fiscal terms, and will be written in language the taxpayers can easily understand. The Assistant Superintendent for Support Services will ensure that this statement is available at least fourteen days in advance of the public hearing.

BUDGET HEARING

The Board of Education will hold an annual budget hearing at which it will present a detailed proposed budget for the following school year. The purpose of the budget hearing is to inform the public of the contents of the budget and to provide an explanation and justification for the decisions the proposed budget reflects, and to answer questions the district residents may have.

The budget hearing will be held not less than seven nor more than 14 days prior to the annual district meeting, at which the district’s voters will vote on the budget. The proposed budget will be completed at least seven days before the budget hearing. A copy of the proposed budget may be obtained by any district resident (not just district taxpayers) at each school during certain designated hours on each day (other than a Saturday, Sunday or holiday) during the 14 day period immediately preceding the annual district meeting and election.

Notice of the date, time and place of the annual budget hearing will be contained in the notice of the annual meeting.

Education Law §§1608; 1716; 1804(4); 1906(1); 2002(1); 2003(1); 2004(1); 2002(1); 2022(1); 2601-a(2)

BUDGET TRANSFERS

The transfer of funds between and within functional unit appropriations of the General Fund (codes) is commonly required during the school year. The Superintendent of Schools, in accordance with the Regulations of the Commissioner of Education, is authorized to make budget transfers between line item accounts, so long as the transfer for any one item does not exceed $20,000. All transfers in excess of $20,000 require prior Board of Education approval. The Superintendent will report any transfers to the Board as an information item at its next meeting.

Education Law §1718 
8 NYCRR §170.2(l) 

LOCAL TAX LEVY

Sufficient local tax revenue shall be raised to meet the requirements of the total school district budget, less an amount equal to all other income sources available to the school district.

After August 1, and following receipt of the final equalization rate and assessment rolls, a tax rate will be set which will generate that portion of the school district budget requirement to be provided at the local level. The Board of Education shall approve the tax levy and shall issue a warrant for the collection of taxes. Separate tax rates will be set for each of the townships comprising the district.

The Assistant Superintendent for Support Services, in coordination with the Superintendent of Schools, shall set the tax collection schedule for the District. Tax collection shall be accomplished by mail or by direct payment to the place designated by the Board.

Taxes will be collected during the first 30 days with no penalty, during the second 30 days with a 2 percent penalty and for at least one day in November with a 3 percent penalty as approved by the Board so that uncollected taxes can be returned to the County Treasurer on November 15.

Upon resolution of the Board, a list of all unpaid taxes shall be returned annually to the County Treasurer not later than November 15.

Education Law §§2021-2023; 2130 
Real Property Tax Law Article 13 

SENIOR CITIZENS' EXEMPTION

The Board of Education grants an exemption from taxation to the extent of fifty percent (50%) of assessed valuation of real property located in the district and owned by persons 65 years of age or over, or by a husband and wife, one of whom is 65 or over, whose income meets the maximum income eligibility limits for the partial real property exemption, as outlined in the sliding scale adopted by the Board of Education.

Exemption from taxation for school purposes shall not be granted in the case of real property where a child resides, if such child attends a public school of elementary or secondary education. Such exemptions shall be removed if a senior citizen rents his/her property to parents of school age children.

Real Property Tax Law §467 

STATE AID AND FEDERAL FUNDS

Every effort will be made by the administration to take advantage of Federal and State funds. However, the overriding factor should be the specific need of our students rather than the availability of a program.

The administrative staff has the responsibility to evaluate federally funded programs, including their possible benefits to the children and youth in the school district, apprise the Board of the value of each, and make recommendations accordingly. A separate federal aid fund shall be maintained to record all financial transactions in federally aided programs and projects. A separate checking account, distinct from all other district accounts, shall be maintained for federal funds.

8 NYCRR Parts 114; 167; 200 

TITLE I PROGRAMS AND SERVICES

Title I

The Board of Education may apply for Title I of the Elementary and Secondary Education Act (ESEA) funding for programs designed to assist educationally disadvantaged children meet the state's student performance standards.

In order to receive such funding, the district will submit district-wide and school-based Title I plans which comply with the requirements of Title I with the State Education Department when necessary.

To remain eligible for such funds, the district will ensure that either the combined fiscal effort per student or the aggregate expenditures of the district and the state for the preceding fiscal year are not less than 90 percent of such expenditures for the year prior to the preceding fiscal year. The district will only use Title I funds to supplement the amount of funds that would, in the absence of such funds, be made available from non-federal sources for the education of students participating in Title I programs. The district will not replace non-federal funds with Title I funds.

20 USC §§6312-6315, 6322 (Title I of the Elementary and Secondary Education Act) 
20 USC §8891 (fiscal requirements for Title I funds)
34 CFR Part 75 (application procedures for grant programs)
34 CFR §§200.8, 200.63 (Title I program and fiscal requirements)

INVESTMENTS

The objectives of the district’s investment policy are to safeguard district funds and to minimize risk, to ensure that investments mature when cash is required to finance operations and to ensure a competitive rate of return.

The Board of Education authorizes and directs the Assistant Superintendent for Support Services to invest the balances available in various district funds in accordance with regulations set forth in state law. The Assistant Superintendent for Support Services will seek to maximize the revenue from investment of district funds, taking into consideration safety, liquidity, and yield. The Assistant Superintendent for Support Services will develop a cash flow chart to assist in borrowing and investment functions.

In accordance with this policy, the Treasurer or his/her designee is authorized to deposit all funds, including proceeds of obligations and reserve funds, in time-deposit accounts, certificates of deposit, short-term government securities, repurchase agreements or other investment instruments permitted by law, subject to the investment regulations approved by the Board.

To the extent feasible, investments and deposits shall be made in and through local or regional financial institutions. Concentration of investments in a single financial institution should be avoided. Diversification of investments and deposits is encouraged.

This policy will be annually reviewed by the Board and may be amended from time to time in accordance with the provisions of section 39 of the General Municipal Law.

Education Law §§1604-a; 1723-a; 3651; 3652 
Local Finance Law §165.00
General Municipal Law §§6-c-6-e; 6-j-6-n; 10; 11; 39 

SALE AND LEASE OF DISTRICT PROPERTY

The Assistant Superintendent for Support Services will obtain an appraisal of the property to be sold from a properly qualified real estate appraiser. The Board of Education decides whether to bid the property or negotiate directly with a prospective buyer. A public referendum is required.

The Board may authorize the rental of school district property and will establish a rental schedule. Other lease terms will be negotiated by the Assistant Superintendent for Support Services with subsequent approval of the Superintendent of Schools and the Board.

All income collected from the sale or lease of district property will be recorded, placed in the district’s general fund, and applied towards the cost of general district operations.

NONRESIDENT TUITION

The Board of Education will establish a tuition rate for nonresident students each year, using the formula provided by the State Education Department in calculating the tuition rates. For school attendance by a nonresident child for a period longer than 90 calendar days, tuition is payable in advance for each succeeding 30 calendar days, or on a prorated basis.

The Board will charge full tuition and transportation costs to non-veteran students under 21 years of age, who have received their high school diploma and wish to attend regular and BOCES classes. These students may not be counted for state aid purposes.

The Board will also charge tuition to students cared for in a foster home within the district, where a social services agency has not assumed tuition costs. In these cases, the district in which the student resided prior to being placed in foster care will pay the tuition.

The Board will deduct school tax payments from the tuition of non-resident students, if their parents pay taxes on property within the district.

The Board will not charge tuition to:

1. students who become non-residents during their senior year, and will allow them to finish their educational program;

2. students of non-resident parents, if the persons they are residing with are district residents and have assumed legal guardianship of the student;

3. foreign exchange students with J-1 Visas (students with F-1 Visas will be charged full tuition); and

4. veterans living in the district; and

5. children of non-resident employees of the Rhinebeck Central School District.

Education Law §3203 
8 NYCRR §174.2
Matter of Richards, 25 EDR 38 (1986)
Matter of Hill, 23 EDR 338 (1984)
Matter of Bunk, 22 EDR 38 (1983)
Matter of Schumer, 21 EDR 640 (1982)
Matter of Wadas, 21 EDR 577 (1982)
Letter to Counsel, NYS Education Department from the U.S. Dept. of Education, Office of Civil Rights, August 10, 1994

GIFTS AND PRIVATE GRANTS

The Board of Education generally accepts gifts, grants, and bequests. Such acceptance will take into account any conditions attached to such gifts, the needs of the district, the goals of the district, and the wishes of the donor.

All gifts and bequests for educational purposes or gifts awarded to members of graduating classes shall be placed in individual accounts in a bank. The Board shall administer such funds as trustees in accordance with the request of the various donors or testators.

BORROWING

In order to meet current expenditures, it may be necessary for the district to borrow money. The Board of Education will authorize the borrowing and the Business Administrator will be responsible to carry out the borrowing.

FISCAL ACCOUNTING AND REPORTING

All officers and school employees having accounting responsibilities for district financial transactions shall follow the rules, regulations and instructions as promulgated in the Uniform System of Accounts.

Proposed expenditures will be budgeted under and the actual expenditures will be charged to categories that most accurately describe the purpose for which monies are to be spent.

The Board directs the Superintendent of Schools to keep it informed of the financial status of the district through monthly and annual reports prepared by the District Treasurer and Assistant Superintendent for Support Services. The Superintendent should highlight any deviation in actual fiscal conditions from planned fiscal conditions and offer recommendations to the Board to remedy the situation.

The Treasurer’s annual report will detail all monies received and expended by the district, and will be published in the local newspaper in July or August. The Treasurer will utilize specific forms prescribed by the state in submitting the monthly report. The Assistant Superintendent for Support Services will make monthly financial reports showing the current status of the budget. The Board may schedule budget reviews quarterly or more often if necessary.

The District Treasurer will also prepare and submit, through the Superintendent, to the Board and the Commissioner of Education, such reports as are prescribed by law. The district will cooperate with governmental agencies and research organizations as required by law for data concerning the fiscal operations of the district.

The district shall be audited annually by an independent certified public accountant or a public accountant. The auditor's report shall be adopted by resolution and a copy shall be filed with the Commissioner of Education. The office of the New York State Comptroller may make unannounced audits of the district’s accounts.

The Superintendent is hereby directed to respond to all audit findings and recommendations. Such response is to include a statement of the corrective actions taken or proposed to be taken, or if action is not taken or proposed, an explanation of reasons, as well as a statement on the status of corrective actions taken on findings or recommendations contained in any previous report of examination or external audit, or any management letter for which a response was required.

The Superintendent shall also ensure that the provisions contained in the General Municipal Law in regard to audit reports are followed.

An annual inventory and appraisal of the contents of each school building will be compiled by a professional appraisal firm. Such inventories will be maintained by the business office with the cooperation of all district administrators.

Education Law §§1610; 1721; 2117; 2528; 2577; 2590-i 
General Municipal Law §§33; 34
8 NYCRR §§155.1; 170.1; 170.2

RESERVE FUNDS

Reserve Funds, essentially legally authorized savings accounts designated for specific purposes, are an important component in the District’s financial planning for future projects, acquisitions, and other lawful purposes.  To this end, the District may establish and maintain reserve funds in accordance with New York State laws, Commissioner’s Regulations, and the rules and/or opinions issued by the Office of the New York State Comptroller, as applicable.

            Any and all District reserve funds shall be properly established and maintained to promote the goals of creating an open, transparent and accountable use of public funds.  The District may engage independent experts and professionals, including but not limited to, auditors, accountants, and other financial and legal counsel, as necessary, to monitor all reserve fund activity and prepare any and all reports that the Board may require.

Periodic Review and Annual Report

            The Board of Education will periodically review all reserve funds.  The District will also prepare and submit an annual report of all reserve funds to the Board of Education.  The annual report shall include the following information for each reserve fund:

a)      the type and description of the reserve fund;

b)      the date the reserve fund was established and the amount of each sum paid into the fund;

c)      the interest earned by the reserve fund;

d)     capital gains and losses resulting from the sale of investments of the reserve fund;

e)      the total amount and date of each withdrawal from the reserve fund;

f)       the total assets of the reserve fund showing cash balance and a schedule of investments; and

g)      an analysis of the projected needs for the reserve fund in the upcoming fiscal year and a recommendation regarding funding those projected needs.

            The Board shall utilize the information in the annual report to make necessary decisions to adequately maintain and manage the District’s reserve fund balances while being mindful of its role and responsibility as a fiduciary of public funds.

            The Superintendent shall develop any necessary and/or appropriate regulations to implement the terms of the Board’s policy.

INVENTORY & CONTROL OF FIXED ASSETS

The Board of Education recognizes the importance of clearly established procedures for inventory control of the district's fixed assets. 

Fixed assets shall include land, buildings & equipment. This accounting will serve to:

(a)    maintain a physical inventory of assets

(b)   establish accountability

(c)    determine replacement cost

(d)   provide appropriate insurance coverage

For purposes of this policy, "fixed assets" shall mean a unit of furniture or furnishings, an instrument, a machine, an apparatus or a set of articles which retains its shape and appearance with use, is nonexpendable, and does not lose its identity when incorporated into a more complex unit, is valued above $5,000 in the aggregate or is defined as theft-sensitive. For the purposes of this policy, "theft-sensitive" are those items identified by the Purchasing Agent which have a value of $200 or more, such as PDAs, camcorders, desktop and laptop computers, photographic equipment, instruments and tools.

A.     PROPERTY CONTROL

The Assistant Superintendent for Support Services is designated as property control manager for the school district.  He or she is responsible for the development of the initial inventory and the subsequent reporting of fixed assets, for the annual inventory and appraisal of school district property, equipment and material and to resolve discrepancies that arise.

In addition, he or she will:

(a)    Develop a system for the inventory of equipment to conform to the state's requirements for fixed assets accounting

(b)   Be responsible for ensuring that all current and new fixed asset items are bar-coded and for maintaining the inventory of equipment;

(c)    Periodically review the inventory records and make personal inspections of all district storage spaces to ascertain surplus or shortage of materials and equipment;

(d)   Authorize the transfer of equipment in accordance with established procedures; and

(e)    Engage a New York State licensed appraisal firm to prepare a certified report of the school district’s fixed assets once every five years to provide insurable values of such assets and to become the basis for a sound insurance program.

B.     VALUATION

All assets will be recorded at cost, based on invoice price, and will include all necessary costs incurred to place the asset in service. Incidental costs may include, but are not limited to, shipping, handling, freight, duties, registration fees, installation costs or insurance during transit. All gifts of capital assets will be recorded at fair value at the time they are received.

C.  CAPITALIZATION (Dollar Threshold)

Assets with a useful life of greater than three (3) years will be considered for capitalization using the following thresholds:

                                          Physical & Insurance    Financial Reporting

                                                  Purposes             Purposes GASB #34

      Land Improvements                        $10,000                                   $25,000

Building Improvements                    $10,000                                   $50,000

Furniture & Equipment                    $     500                                   $  5,000

D.  DEPRECIATION METHODS & USEFUL LIFE

All assets will be depreciated using GASB #34 guidelines. Useful life will be estimated in the year of purchase. Depreciation expense will be calculated beginning in the year after acquisition

E.  PROPERTY RECORDS & INVENTORY

Property records will contain, where possible, the following information.

(a)    Asset number

(b)   Description

(c)    Model number

(d)   Serial number

(e)    Original cost or value

(f)     Date of purchase

(g)    Estimated life of asset

(h)    Location

(i)      Asset Type

WIRE TRANSFERS AND ONLINE BANKING

It is the policy of the Rhinebeck Central School District to take advantage of online banking services offered by approved depositories.  These services may include, but are not limited to, the ability to check account balances and check clearing activity, make transfers between bank accounts, reconcile accounts, closely monitor cash balances and initiate wire transfers.

At least two people, designated by the Assistant Superintendent for Support Services, or their designees, are required to initiate and approve all wire transfers.  Wire transfers will be verbally confirmed with the Assistant Superintendent for Support Services by the bank. Journal entries to record such wire transfers will be prepared by the District Treasurer, and approved by the Assistant Superintendent for Support Services, and subsequently supported by the bank statement or confirming notice, in order to provide an audit trail.

DISASTER RECOVERY PLAN

Electronic data and systems are vital to the operation of the Rhinebeck Central School District.

To ensure the district is able to recover its data in the event of a disaster, the Board of Education directs the Superintendent to develop and maintain a Disaster Recovery and Business Continuity Plan for the safeguarding and recovery of the school district’s administrative and instructional data systems.

The Superintendent shall ensure that such plan is developed and reviewed periodically.

PASSWORD PROTECTION

PASSWORD PROTECTION

The Rhinebeck Central School District Board of Education recognizes the need to establish safeguards to protect the District’s network account. Therefore, District Office employees are required to adhere to the following parameters for establishing and updating digital passwords:

Password Expiration

Passwords are set to expire every ninety (90) days. District Office employees will receive a message warning them of their password expiration date ten (10) days before their password expires.  These employees are required to change their passwords upon notification prior to the expiration date.

Password History

The system remembers the employee’s last five (5) passwords and will not allow these passwords, or a variation of a previous password, to be repeated.

Password Length

Account passwords must be a minimum of eight (8) characters in length.

Password Complexity

Complex passwords are required and must have the following attributes:

·         They must not contain all or part of the employee’s account name.

·         They must not contain words from the dictionary

·         They must contain characters from each of the following categories: 

-       English alpha character

-        Non­ alphanumeric characters (i.e. !, $, #, %)

PETTY CASH/PETTY CASH ACCOUNTS

A petty cash account shall be established for funds at each school and the business office. These funds are for the purchase of materials, supplies or services under conditions requiring immediate payment.

The amount of each fund will not exceed $100.00. The exact amount of each fund will be set by the Board of Education at the reorganizational meeting. The Board, upon the recommendation of the Superintendent of Schools, shall appoint a bursar (business office clerk) for each petty cash fund who shall administer and be responsible for such fund.

To ensure that these funds are properly managed, the following guidelines shall be followed:

1. Receipts and cash-on-hand must always total the authorized fund amount. All disbursements from such funds are to be supported by receipted bills, paid out slips or other evidence documenting the expenditure.

2. Payments may be made from petty cash for materials, supplies, or services only when payment is required on delivery. Sales tax on purchases will not be paid by the school district from petty cash funds.

3. The Assistant Superintendent for Support Services is responsible for the overall supervision of the petty cash accounts.

The district shall reimburse uses of petty cash funds up to the extent of expenditures, with appropriate documentary support (properly itemized bills). Each fund will be closed at the end of the school year.

Education Law §§1604(26); 1709(29)
8 NYCRR §170.4

PURCHASING

Purchasing will be centralized in the business office under the general supervision of the Purchasing Agent designated by the Board at the reorganizational meeting.

The Superintendent of Schools, with the assistance of the Purchasing Agent, shall be responsible for the establishment and implementation of the procedures and standard forms for use in all purchasing and related activities in the district.  Such procedures shall comply with all applicable laws and regulations of the state and the Commissioner of Education.

No Board member, officer or employee of the school district shall have an interest in any contract entered into by the Board or the district, as provided in Article 18 of the General Municipal Law.  This also precludes acceptance of gratuities, financial or otherwise, in excess of $75.00, by the above persons, from any supplier of materials or services.

The unintentional failure to fully comply with the provisions of section 104-b of the General Municipal Law or the district’s policies regarding procurement will not be grounds to void action taken nor give rise to a cause of action against the district or any officer or employee of the district.

Education Law §§305(14); 1709(9)(14)(22)
General Municipal Law §§102; 103; 104-b; 109-a; 800 et seq.

PURCHASING PROCEDURES

The Board of Education directs the Superintendent of Schools, the Assistant Superintendent for Support Services, and the Purchasing Agent to develop administrative regulations on how purchasing is to be done in the district.

Wherever practical, the District shall standardize its purchases, in an attempt to gain a better price, improve product service, and have a more efficient inventory (fewer surplus/replacement parts). The Assistant Superintendent for Support Services shall develop and maintain a standardized list of equipment and supplies. Unless otherwise justified, district purchases are expected to be made from this list.

All requisitions for supplies, materials, and contractual expenses are forwarded to the Business Office for approval or disapproval. All purchasing is to be done by the Purchasing Agent on an official purchase order blank.

The Purchasing Agent is authorized to issue purchase orders and requisition orders without prior approval of the Board, when formal bidding procedures are not required by law and budget appropriations are adequate to cover such obligations. Those purchases not conforming to the requisition/purchase order procedure will be paid for by voucher after having received prior purchase approval from the Assistant Superintendent of Support Services.

The Board authorizes the use of a machine check-signer to stamp school district checks with the required signature. The check signing device must be a recognized manufactured product with safeguards for the school district's protection. The District Treasurer has the responsibility of preventing unauthorized use of the check-signer.

All goods and invoices are directed to the Business Office. Only those personnel specifically authorized by the Assistant Superintendent for Support Services may sign for goods, and only those invoices signed by such authorized personnel will be approved for payment. All problems with merchandise or shipping are handled by the Business Office.

The Business Office shall arrange all service contracts or maintenance agreements. The Assistant Superintendent for Support Services shall determine whether to direct such tasks to district personnel or to enter into a contract or agreement. In instances where the district requires professional services, applicants will submit their qualifications and fee schedule to the Superintendent. The Board, on the Superintendent’s recommendation, will select a qualified candidate.

Office of the State Comptroller-Financial Management Guide

PAYROLL PROCEDURES

A duly certified payroll is one that has been examined and approved by the Superintendent of Schools, or in his/her absence, the Assistant Superintendent for Support Services. It shall be the responsibility of the Assistant Superintendent for Support Services and his/her staff to prepare all payrolls.

The staff is paid on a two-week pay schedule. The Board of Education shall approve the payroll dates for the school year prior to the close of the previous year. The Board authorizes deductions for Social Security, State and Federal witholding tax, tax-sheltered annuities, credit union, legal mandates, and health insurance.

A periodic test will be conducted to verify accuracy and appropriateness of district payrolls.

Education Law §§1604; 1719; 1720; 2116-a

EXPENSE REIMBURSEMENT - STAFF

The Rhinebeck Central School District supports staff attendance and participation at conferences, workshops and meetings which are professionally appropriate and related to the employee’s responsibilities.  Expenses attributed to such conferences, workshops and meetings are to be necessary and reasonable.

Reimbursement for Expenses

Reimbursement shall be made for meals, lodging, travel and other miscellaneous expenses on the Conference Request Form with receipts attached.  Taxes for those expenses cannot be reimbursed by the district; however, tax exemption certificates shall be issued and utilized as appropriate.  The judgment of the employee shall be applied as to “necessary and reasonable;” however, it should be understood that claims are subject to audit and adjustment, and shall be filed in accordance with the following guidelines:

A.        Meals

1.         A maximum daily allowance for meals will be $50.00.  (Breakfast $8.00, Lunch $12.00, Dinner $30.00)

2.         Expenses for alcoholic beverages will not be reimbursed.

3.         Written receipts must be submitted

B.         Travel

1.         Air travel should be made at coach or economy rate. When unavailable, alternative travel arrangements may be made with the prior approval of the Superintendent of Schools or the Assistant Superintendent for Support Services.

2.         Travel expenses for other than personal auto mileage, including air travel, rail travel, tolls, taxis and parking fees must be supported by written receipts.

C.        Mileage

1.         The District may reimburse employees for authorized business mileage from one place of business to another, either within or outside of the District.  For outside of the District, mileage is from point of origin to destination.  Mileage is not reimbursed for commuting from home to work or from work to home.

2.         The reimbursable rate shall be the rate established by the IRS.

Reimbursement shall be authorized by the Superintendent of Schools or the Superintendent’s designee.

MEALS AND REFRESHMENTS

The Board of Education of the Rhinebeck Central School District recognizes that from time to time it may be necessary and reasonable to provide appropriate meals and/or refreshments at District meetings and/or events, which are being held for an educational or administrative purpose.  Any expenditure made on such meals and/or refreshments should be appropriately documented with a written receipt, itemized whenever possible, and submitted to the District’s business office for the purposes of audit and reimbursement.

Examples of authorized categories of expenditures include but are not limited to: refreshments for staff on teacher orientation day at the beginning of each year; staff recognition day; refreshments for Superintendent’s Conference Day; community/district meetings; assessment day grading of tests; and, other meetings at which  district business is conducte

MEALS AND REFRESHMENTS REGULATION

From time to time, meals and/or refreshments may be deemed appropriate for a particular meeting, event or situation.

Whenever meals and/or refreshments are ordered, the person making the request shall indicate the date, purpose of the meeting and identify the group in attendance.  It is acknowledged that meal and/or refreshment expenditures may be incurred as an extension of the responsibilities of employees or to continue to enhance a specific activity or event that is being held for a business purpose.  In such instances, documentation as noted above shall be submitted to the business office for the purposes of audit and reimbursement.  In an instance where a receipt has been lost or not obtained, at the discretion of the Assistant Superintendent for Support Services, a signed statement may be submitted as a substitute document.

Examples of authorized categories include but are not limited to a meal with a consultant employed by the district, a meal provided to a committee or working group whose responsibilities require working through the meal hour, or other specific circumstances for which working through the meal hour is advantageous to the district.

CELLULAR TELEPHONES - STAFF

It is recognized that specific district employees will be required to carry cellular telephones to meet their job responsibilities.  Job titles requiring cellular telephones shall be listed and reviewed annually by the Business Official.  The report of usage and cost will be audited by the Business Official and Internal Claim Auditor no less than every three months.

The District shall establish the level of service contract for each specific employee, with the contract for same subject to review and approval by the Purchasing Agent.  The employee shall make every attempt to use his/her cellular phones for only business purposes; however, in the event an employee uses a cellular phone for other than business purposes, he/she shall reimburse the District for such non-business telephone charges within fifteen school days from date of notice from the Business Office.

Individuals authorized to use district cellular telephones shall agree in writing to accept financial responsibility for any non-business usage by that individual.

At least once a year, the Business Official shall evaluate the effectiveness of the cellular telephone plan. 

1^st Reading   10/25/05
2^nd Reading  11/08/05
Adopted

DISPOSAL OF DISTRICT PROPERTY

Building administrators and support staff supervisors are responsible for identifying obsolete or surplus equipment and supplies within their area(s) of responsibility. The Assistant Superintendent for Support Services is authorized to attempt to reassign the items to other locations within the school district.

At least annually, lists of the equipment, supplies and/or materials considered obsolete and unable to be salvaged or utilized effectively or economically by the school district shall be presented to the Board.

Once the Board of Education declares the items as surplus, they may be sold. The administration shall post the list through the local media with notice as to the date, time, and place of the sale. Members of the Board or of the public may request that any item be withdrawn from the list.

Items with an estimated value greater than $100.00 will be listed individually and sold by bid. Items of like kind, numerous, and with minimal value will be listed generically and arranged for sale by the Assistant Superintendent for Support Services.

Items not purchased by the public may be sold as scrap for the best obtainable amount, sold to non-profit organizations for a nominal sum ($1.00), or discarded in the safest, least expensive manner.

General Municipal Law §§51; 800 et seq. 

REPORTING AND INVESTIGATING ALLEGATIONS OF FRAUD

The District is responsible for protecting the funds and physical assets of the schools against fraud, waste, theft and abuse that may occur as a result of the wrongful acts of officers, employees, vendors or agents of the District.

Any individual who reasonably believes that an act of fraud, waste, theft or abuse has occurred, or is occurring, shall report such allegation(s) to the Superintendent of Schools, or to the Board of Education if the allegations involve the Superintendent of Schools. A person who makes a good faith report of a potential act of fraud, waste, theft, or abuse shall not be subjected to any repercussions or reprisals for doing so.  

Each allegation shall be investigated by the district. The Superintendent of Schools, or the Board President, is authorized to consult with and direct the School District Attorney to engage forensic auditors when necessary to assist in determining whether or not there is a reasonable basis to believe that fraud, waste, theft or abuse has occurred or is occurring. 

Prior to engaging such services, the School District Attorney shall present to the Superintendent of Schools, or the Board President, a budget that shall be reasonable in nature for undertaking such investigative activities and that may be approved by the Superintendent of Schools, or the Board President, by authority delegated to them pursuant to this policy. The School District Attorney shall notify all Board members of the required forensic investigation, except for any members who may be involved in the alleged wrongdoing.

Acts of fraud, waste, theft and abuse will not be tolerated and will be reported to civil and criminal authorities whenever there is a reasonable basis to believe, following investigation (internal or external forensic audit), that such conduct has occurred.