2000 4410

Non-Instructional/Business

Operations

Funds expended for all budgeted school functions shall be subject to approval by the Internal Auditor or by designated administrative personnel.

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2000 4420

Non-Instructional/Business

Operations

Items or services are not to be ordered without prior approval of the Purchasing Agent. Goods purchased for the Board of Cooperative Educational Services shall not be used for personal purposes.

Purchases of personal items using a BOCES purchase order will not be permitted.

The Purchasing Agent will be the only person authorized to enter into contracts for services, goods, equipment or supplies.

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2000 4431

Non-Instructional/Business

Operations

BOCES equipment that is obsolete, surplus, or unusable by BOCES shall be disposed of in such a manner that is advantageous to BOCES, with the approval of the Board.

The District Superintendent or his/her designee will be responsible for selling the equipment in such a way so as to maximize the net proceeds of sale which may include a bona fide public sale preceded by adequate public notice.

If it is determined that reasonable attempts to dispose of the equipment have been made and such attempts have not produced an adequate return, the District Superintendent or his/her designee may dispose of the equipment in any manner which he/she deems appropriate. Such disposition will be reported to the Board in a timely fashion.

Textbooks and/or supplies may lose their value to the educational program because of changes in the curriculum or they contain outdated material and/or are in poor condition.

If no longer useful or usable, the procedures for disposal shall adhere to the following order of preference:

General Municipal Law Sections 51 and 800 et seq.

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2000 4432

Non-Instructional/Business

Operations

WFL/EB

The Assistant Superintendent for Administration shall be responsible for accounting for general fixed assets according to the procedures outlined by the Uniform System of Accounts for School Districts. These accounts will serve to:

All fixed assets carrying a minimum value established by the Board that have a useful life of one year or more and physical characteristics which are not appreciably affected by use or consumption shall be inventoried and recorded on an annual basis. Fixed assets shall include land, buildings, equipment and materials.

Assets shall be recorded at initial cost or, if not available, at estimated initial cost; gifts of fixed assets shall be recorded at estimated fair value at the time of the gift. A property record will be maintained for each asset and will contain, where possible, the following information:

The Business Administrator shall arrange for the annual inventory and appraisal of BOCES property, equipment and material. Any discrepancies between an inventory and BOCES’ property records on file should be traced and explained.

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2000 4433

Non-Instructional/Business

Operations

All supplies and equipment purchased by BOCES becomes the property of BOCES. In the event an employee of BOCES is transferred from a component school district, it is the decision of that employee's immediate BOCES administrator as to whether the BOCES-owned items remain at the former location. Generally, the only items that will remain are those that could be utilized by a replacement BOCES employee. If the BOCES employee is not to be replaced, the BOCES-owned items will be relocated at the discretion of the BOCES administrator.

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2000 4440

Non-Instructional/Business

Operations

Accountability for BOCES funds is necessary for the following reasons:

The BOCES shall account for each project separately, and shall expend such funds only as authorized by the approved project application.

The BOCES Trust and Agency Account shall account for all moneys collected from employees for taxes and miscellaneous withholdings and BOCES share of taxes.

Unemployment Insurance will be accounted for in the Risk Fund.

Education Law Section 2116(a)

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2000 4441

Non-Instructional/Business

Operations

The Wayne-Finger Lakes Board of Cooperative Educational Services recognizes the value of student extracurricular activity programs and is aware of the experience to be gained by student participants in such organizations.

Extracurricular activity funds shall be designated as those raised other than by charges of the Board for, by, or in the name of the student body, or any sub-division thereof.

Student funds shall be deemed to include, but not be limited to, money collected from students for the purchase of supplies and materials, fees for organizations and social events. Such funds shall be handled in accordance with procedures set by the State Education Department of Audit and Control and the regulations set forth by the Board of Cooperative Educational Services. In all cases which involve the student funds, an employee of the Board of Cooperative Educational Services must be assigned the ultimate responsibility for control of the funds and must use appropriate accounting procedures for the safeguarding of the funds against loss, misuse or misapplication.

If an extracurricular activity is discontinued and has remaining funds, those funds shall be transferred to the General Fund.

Activities of students carried on in part or in full as part of a course curriculum during regular classroom hours are considered a BOCES activity and do not constitute a student activity. Revenues generated as a result of these activities are to be BOCES property and are to be given promptly to the BOCES Treasurer for depositing to the General Fund.

8 New York Code of Rules and Regulations

(NYCRR) Part 172

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2000 4450

Non-Instructional/Business

Operations

WFL/EB

Directors and building administrators will establish procedures, in cooperation with the Business Office to safeguard all cash received in the buildings. Building administrators are to make arrangements which shall minimize the amount of cash retained in the buildings. It shall be his/her responsibility to make sure that any small sums of money retained in a building are securely locked in a fire-retardant safe area.

The Board hereby authorizes the establishment of petty cash funds not to exceed $100.00.

The funds are to be used for the payment of properly itemized bills for materials, supplies or services under conditions calling for immediate payment.

Petty cash custodians are to be designated by the District Superintendent.

Education Law Section 1709(29)

8 New York Code of Rules and Regulations

(NYCRR) Section 170.4

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2000 4460

Non-Instructional/Business

Operations

WFL

The District Superintendent is authorized to make appointments for employment of substitutes; employment of current employees for summer curriculum development, staff development and orientation; casual employees which have been included in the budget; change of assignment involving only location or program change; and acceptance of services of volunteers or individuals paid by other organizations and consultants.

a) Superintendent’s Approval List

1. Prior to requesting payment via a claim form, consultants must be submitted to the Assistant Superintendent on the "Consultant Agreement Contract" available from that office for inclusion in the database.
2. All other individuals, with rare exceptions, must be submitted to the Personnel Office. See item A below.

b) Payment/Reimbursement Procedures

1. A properly coded claim form(s) shall be prepared for and signed by the consultant. Attached to the claim form shall be the mileage and expense form, any receipts, and the signed consultant agreement contract specifying the rate of payment.
2. The claim form should be presented to the supervisor who shall check the claim form for both validity and accuracy (including social security number), sign it and forward it to the Business Office for payment.

a) Superintendent’s Approval List

1. For the employment of current employees for summer curriculum development, staff development and orientation; casual employees which have been included in the budget, the building principal or program supervisor will submit to the Personnel Office the following:

1. Person’s name;
2. Activity/task title (i.e., orientation, curriculum development);
3. Length of time/day (including/excluding lunch);
4. Begin and end dates;
5. Rate of pay (i.e., regular hourly rate, $19/hour, $100/day).

1. For the employment of substitutes, change of assignment involving only location or program change, and acceptance of services of volunteers or individuals paid by other organizations, the Personnel Office must be informed to obtain Board approval.

b) Payment Procedures

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2000 4470

Non-Instructional/Business

Operations

WFL/EB

Tuition rates for Vocational/Technical Education and Special Education shall be recommended by the District Superintendent for approval by the Board of Cooperative Educational Services. The basis of calculating Vocational/Technical and Special Education tuition payments to the BOCES by participating districts shall be as follows:

1. Charges will be based upon December 1 actual enrollments in Occupational Education.
2. The BOCES Executive Officer will provide Districts with an estimated per student charge by April 1. The actual per student charge will be calculated after December 1.
3. Districts will develop their own estimates of amounts they need to budget for Occupational Education.

The tuition rate for each special education program shall be recommended by the District Superintendent for approval by the Board of Cooperative Educational Services according to the following:

1. Estimated tuition will be charged in the following special education programs: Trainable Mentally Handicapped, Emotionally Handicapped, Mentally Handicapped, Severe Speech, Language, and Hearing Impaired, Autistic, Physically Challenged and Vocational Training.
2. September billings will use the latest committed enrollments in the seven programs mentioned in point A; billings will be adjusted periodically to reflect budget changes and will be done using latest available enrollment figures; final billing in May will reflect actual tuition based on an average of the actual enrollments on December 1 and March 1. Students enrolled half day in these programs and in either the home school or in a vocational school program the other half of the day will be charged one-half the special education tuition rate except in Vocational Training which is a one-half day program. The tuition for Vocational Training is based on one-half day enrollment.
3. Separate tuition will be charged for students who qualify for DMH funded added services. These students will be accounted for as follows:

1. Obtain Total cost for the DMH Program.
2. In June, obtain from the Director’s office monthly attendance for DMH students using enrollment computation form. Verify with Districts involved.
3. Obtain monthly cost by dividing total DMH cost by total monthly enrollment.
4. Send out bills to Districts based on monthly attendance.
5. After surplus has been distributed, inform Districts of actual monthly cost so that they can obtain reimbursement for DMH students.

1. Special Charges

1. Occupational Therapy (OT) - charged on the basis of use by the hour;
2. Physical Therapy (PT) - charged on the basis of use by the hour;
3. Individual Adaptive Physical Education (APE) - individual charge per student based on actual services rendered;
4. One-to-one aides - District requesting pays;
5. Piece of equipment used solely by one child - paid for by the District;
6. Medical and orthopedic consultants as requested by the District.

1. Special Situations

1. Transportation between BOCES classes for full-time special education students - to be provided by the Districts. We will keep Districts informed as to students needing such transportation.
2. Diagnostic and Prescriptive Services - percentage based on a combination of the handicapped census and the three year average consultant use as agreed upon at the January 10, 1983 meeting.
3. Music therapy and art therapy - provided only upon request of CSE and charged in the same fashion as OT and PT. We also agreed that BOCES would not add music teachers and art teachers for special education.
4. Physical including vision, hearing and scoliosis screening - as of September 1, 1985:

1. BOCES nurses will do the hearing, vision and scoliosis screening for students in full-day classes at BOCES. Districts will still do the screening for students who spend part of the day in BOCES vocational training or in BOCES vocational education classes.
2. All Districts will still do the required physical for all of their students including those in full-day attendance at BOCES classes.

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2000 4471

Non-Instructional/Business

Operations

WFL/EB

School districts, government agencies, BOCES departments and the general public are encouraged to subscribe to the services provided through the Technical and Career Education Program and the Adult and Continuing Education Program where it is to the benefit of the student to gain actual experiences. In these case, supplies and materials may be purchased to complete the task. When such purchases occur, the cost of the purchase will be identified with the project or service performed and charged to individual customers. Individuals are prohibited from using BOCES credit or accounts to purchase supplies and materials other than for BOCES projects. No service will be performed by BOCES for personal gain, for the purpose of competing with private industry or for the purpose of making a profit.

An accurate and timely method of collecting such revenues will be established in accordance with accepted accounting practices and in accordance with statute and Commissioner’s Regulations.

The District Superintendent may permit the sale of supplies and materials to students at cost. Sale of supplies and materials shall be permitted only in cases where the supplies and materials are essential to the instructional program and/or unique to a specific student.

Except as permitted by law or regulations, employees of BOCES and other individuals shall be prohibited from purchasing any equipment, materials, or supplies under the name of BOCES that are to be used for personal purposes.

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2000 4472

Non-Instructional/Business

Operations

WFL

1. Regular enrollment from school districts
2. Existing or future agreements with agencies wherein the tuition responsibility reside with the agency
3. Special programs or special grant programs wherein the individual has no liability for tuition
4. Programs of less than 300 hours duration
5. Programs sponsored separately by or jointly with the Finger Lakes Community College where that agency’s refund policy shall apply
6. Programs other than vocational education programs.

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2000 4480

Non-Instructional/Business

Operations

The Board of Education prohibits the use of any federal funds for partisan political purposes or expenditures of any kind by any person or organization involved in the administration of federally-assisted programs.

This policy refers generally, but is not limited to, lobbying activities, publications, or other materials intended for influencing legislation or other partisan political activities.

In recognition of this stricture, the Board of Education assigns the Purchasing Agent the responsibility of monitoring expenditures of federal funds so that said funds are not used for partisan political purposes by any person or organization involved in the administration of any federally-assisted programs.

Compliance Supplement for Single Audit

of State and Local Governments (revised

September 1990) supplementing OMB

Circular A-128