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:
- 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.
- 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.
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.
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.
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.
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:
- For site discretionary items, do not transfer from sites ending XX0. Transfers are only allowed where site codes are XX1.
- 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.
- 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.
- Budget transfers will be keyed to "revised" budget and sent to the Board of Education, monthly.
- Transfer whole dollars only. Cents are not keyed to the budget.
The cash reimbursement process has been created by the district as a means of reimbursing administrators and teachers for emergency items. This process is NOT intended to replace 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 original receipts. It must also include the full dollar amount, including taxes. Note: Purchases of equipment items is not allowed. 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.
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:
- 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.
- Copy of the conference brochure should be attached to the completed Form BU69.
- If a Purchase Order is accepted by the conference, then a Purchase Requisition should be attached.
- If it is determined that a cash payment is required, you have the option of:
- Paying for the conference expenses yourself and submitting all reimbursable charges to the district upon return from the conference; or
- 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.
- 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)
- 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.
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.
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.
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.
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.