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Comment: Board approved edits from June's board meeting; updated conflict of interest statement and language from legislation SB202; Updated references at the end and date.





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B-1.0 FINANCIAL OVERSIGHT


B-1.1 FINANCIAL OVERSIGHT

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.1 Financial Oversight  


Policy Statement: 

Financial Oversight

The Executive Director, CFO and Director of Operations are authorized by the Utah Charter Academies Board ("UCA" or "Board") to execute all legal transactions for the school and to make all purchases necessary to operate the school including rental, real estate and construction, equipment, furniture and fixtures, travel (including meals/stipends), consulting services, supplies, freight, independent contractors, insurance, dues, accounting & legal, petty cash reimbursement, service contracts, subscriptions utilities and other expenses, asset acquisitions and contracts  as necessary, with limitations outlined herein. All legal and financial transactions shall be reported to the Board monthly in a public meeting.  The board shall appoint an audit committee that will be comprised of 1 or 2 members of the board and the business manager of the schools. 

APA shall use fiscal control and fund accounting procedures that ensure proper disbursement of and accounting for State and Federal funds that provide reasonable assurance that APA is managing the State or Federal award in compliance with statutes, regulations, and the terms and conditions of the award.


Reporting
APA shall provide financial reporting in a manner consistent with the basis of accounting as required by Generally Accepted Accounting Principles (GAAP) and audits of APA financial reporting in accordance
with Generally Accepted Auditing Standards (GAAS). APA shall provide data and information consistent with budgeting, accounting, including the uniform chart of accounts for LEAs, and auditing standards for Utah LEAs provided online annually by the state Superintendent.


See Related Policy: B-1.9 Cash Disbursements

Updated 8/2019

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B-1.2 MANAGEMENT AGREEMENT PROVISIONS

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.2 Management Agreement Provisions  


Policy Statement: 

Management Agreement Provisions

UCA authorizes American Preparatory Schools ("APS") staff to open and/or maintain depository accounts at state approved institutions, or institutions generally accepted as depositories for public funds as determined by the Utah State Money Management Council and state statute.  APS employees:  Carolyn Sharette, Philip Collins, and Tim Evancich are expressly charged with fiduciary responsibilities for all school funds and are authorized as signatories on checking accounts.  Entering into contracts or expenditures by APS employees on behalf of UCA over ten thousand dollars ($10,000) is not authorized without prior board approval.  APS is not authorized to sign lease agreements on behalf of UCA.  Employees of APS may not enter into agreements on behalf of UCA for long-term or short-term debt.  Employees of APS are authorized to enter into contracts and agreements with third-parties for the procurement of goods and services on behalf of UCA, and make expenditures with UCA funds, up to a maximum value of ten thousand dollars ($10,000) per transaction, for a term no greater than two (2) years.  A board member's signature is required for payments over $10,000 except for the obligations of periodic payments, specifically: 

  • Lease and/or bond obligations
  • State Division of Risk Management premiums
  • Retirement plan obligations (not to exceed 9% of gross wages per employee without UCA Governing Board approval)
  • Annual audit expenses
  • Utilities expenses
  • Payroll expenses
  • Food Services
  • Curriculum

 APS may not make expenditure of UCA funds exceeding five hundred dollars ($500) for payments from UCA to APS, or its agents, representatives, officers, directors, employees and subcontractors without Board signature.

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B-1.3 BUDGETING

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.3 Budgeting  


Policy Statement: 

Budgeting

The board-approved budget will be followed with exceptions approved by the Director and CFO unless such exceptions in the aggregate exceed the board-approved budget in aggregate.  Exceptions will be reported to the Board quarterly in a public meeting.

Budgeting by Program
Program Directors, with appropriate Stakeholder input, create annual Program Plans and Budgets according to the allowable activities under program-related funding streams.  Program Budgets assign salaries and benefits to be paid from those funds by job position.  Those plans and budgets will be submitted for approval as required by the USBE or other applicable agency, business, or foundation. Finance utilizes approved Program Budgets when invoicing against program-related funding streams.

Updated 8/2019

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B-1.4 PURCHASE ORDERS RECONCILIATION

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.4 Purchase Order Reconciliation


Policy Statement: 

Purchase Order Reconciliation

The PO log will be reconciled (reviewed) periodically and compared to the school's budget to insure that budget amounts are not exceeded without prior knowledge and approval of the Director and CFO.  Voided PO's will be noted as well as PO's not invoiced by the vendor.  No effort will be made to obtain an invoice unless deemed appropriate by the Director or CFO; however, funds will be retained in the budget for payment when invoiced.

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B-1.5 EMPLOYEE COMPENSATION PROCEDURE

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.5 Employee Compensation Procedure 


Policy Statement: 

Employee Compensation Procedure

The school Director and CFO are authorized by the Board to execute all compensation reviews and employee status changes.  At least annually, the Director and CFO will present staff compensation budgets to the Board for comment, review and approval in a public meeting.

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B-1.6 SECURITIES/STOP LOSS

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.6 Securities/Stop Loss


Policy Statement:  

Securities Stop Loss

It is required that all securities owned by the school are sold at or above their original value (the value at the time the security was received/obtained by the school).  Securities are required to be monitored to ensure that any owned security has sufficient value to retain ownership.  The Board will decide by motion either at a public meeting, or at an Interim informal session, either by telephone or other electronic means, to sell a security before it falls below the stop/loss value.  The Board authorizes the Executive Director or the CFO to take necessary action to comply with this policy.

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B-1.7 EMBEZZLEMENT PREVENTION

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.7 Embezzlement Prevention


Policy Statement: 

Embezzlement Prevention

The Executive Director, CFO, and members of the Board shall be signers on all school financial accounts.  The Board will receive copies of the school's financial statements and corresponding bank statements periodically.  The Board will review the statements and account reconciliations to ensure that they reflect balances corresponding to the financial statements.  Payments to an employee other than regular payroll, merit pay or expense reports are subject to board review.  Bank reconciliations shall be reviewed monthly by the CFO in order to assess the accuracy of such reconciliations.

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B-1.8 COMPARABILITY

B-1.8.1 SALARY SCHEDULE

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.8 Comparability

Paragraph 1.8.1 Salary Schedule 


Policy Statement: 

Salary Schedule 

StepsAlternate Certification ProcessCertified Teacher
1 $30,000 $34,272
2 DOPAB DOPAB
3 DOPAB DOPAB
4 NA DOPAB
5 NA DOPAB
6 NA DOPAB
7 NA DOPAB
8 NA DOPAB
9 NA DOPAB
10 NA DOPAB
11 NA DOPAB
12 NA DOPAB
13 NA DOPAB
14 NA DOPAB
15 NA DOPAB


*DOPAB = Depends on Performance and Budget

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B-1.8.2 EQUIVALENCE METHODOLOGY

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.8 Comparability

Paragraph 1.8.2 Equivalence Methodology



Policy Statement:  

Supplement Not Supplant Methodology Under ESSA 

The table below represents the distribution of non-federal, non-supplemental funds by school within American Preparatory Academy’s Utah campuses.  Increased State and local distributions will be allocated to schools proportionally as shown.  

 

 

School

School Enrollment

All Staff FTEs (salaries & benefits – administrative and instruction)

Professional Development

Technology and Supplies

Additional Necessary Costs

Total

$3,860 per elementary student

$39 per student – all schools

 

$153 per student – all schools

 

i.e., lunch, library supplies, athletic supplies, utility costs, transportation

$3,860 per secondary student

$1,279 per student

Draper I

                                  680

$2,502,400

$26,520

$104,040

$869,720

$3,502,680

K-6

Draper II

1045

$3,845,600

$40,755

$159,885

$1,336,555

$5,382,795

K-6

Draper III

737

$2,712,160

$28,743

$112,761

$942,623

$3,796,287

7-12

Salem

525

$1,932,000

$20,475

$80,325

$671,475

$2,704,275

K-9

West Valley I

607

$2,233,760

$23,673

$92,871

$776,353

$3,126,657

K-9 FY19

K-6 FY20+

West Valley II

1454

$5,350,720

$56,706

$222,462

$1,859,666

$7,489,554

K-12

TOTAL

5048

 $18,576,640

 $196,872

 $772,344

 $6,456,392

 $26,002,248

 

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B-1.9 CASH DISBURSEMENTS

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.9 Cash Disbursement Policy & Procedures 



Policy Statement:  

Cash Disbursement Policy 

A. Purpose 

To establish LEA policy and procedure governing the initiation, authorization, and review of all expenditures of the LEA.    

B. Scope 

These policies, guidelines, and procedures are applicable without exception to all funds owned or administered by the LEA.  All expenditures of the LEA are to be consistent with applicable state and federal laws and regulations; any restrictions, rules, or regulations placed on the use of the funds by donors and granting agencies; and prudent management practices. In addition, all expenditures must be reasonable and necessary for carrying out the programs and activities of the LEA, and are to be documented in a way which clearly substantiates such reasonableness and necessity.  This policy applies to all LEA administration, licensed educators, staff, students, organizations, and individuals that initiate, authorize, or process cash disbursements on behalf of the LEA.  The scope includes all activities at the LEA and in all locations where LEA activities and public funds are expended.  It is expected that in all dealings, LEA employees will act in an ethical manner that is consistent with the LEA's code of ethics, the Utah Educators' Standards, the Public Officers' and Employees' Ethics Act, and State procurement law. 

C. Segregation of Duties 

Wherever possible, duties such as custody of purchase cards and blank checks, initiating expenditures, approving expenditures, maintaining documentation, issuing checks and reconciling records should be segregated among different individuals.  When segregation of duties is not possible due to the small size and limited staffing of the LEA, compensating controls such as management supervision and review of cash disbursement records by independent parties should be implemented. 

D. Definitions

  1. "Public funds" are defined as money, funds, and accounts, regardless of the source from which the funds are derived, that are owned, held, or administered by the state or any of its political subdivisions, including LEAs or other public bodies [Utah Code 51-7-3(26)].
  2. "Small purchase" is the procurement of goods or services for which the total cost is less than $50,000 and the total individual procurement items cost less than $1,000, professional services (including architectural or engineering) costing less than $100,001, and small construction projects costing less than $80,001 (Utah Code 63G-6a-408, 53A-20-101, Administrative Code R33-3).

 E. General Policies

  1. All checks or check stock, credit/purchase  cards, access to bank accounts and statements, etc. shall be secured and controlled by the accounting/front office with limited access.  
  2. All disbursing of funds at the school or LEA should be done through the accounting/front office.
  3. Expenditure transactions must be approved by an individual having sufficient knowledge and authority to evaluate the transaction for reasonableness and appropriateness. The school or LEA shall designate employees by title or job descriptions who are authorized to approve various dollar amount levels of disbursements and instructed never to sign blank checks (see the Decision Chart for Purchasing Thresholds).
  4. All expenditures made using cash, checks, credit/purchase cards, electronic fund transfers, etc. shall be recorded in the school or LEA's accounting records.
  5. Passwords should be established on user access to the accounting system and changed periodically.
  6. Checks should be made payable to specified payees and never to "cash" or "bearer."
  7. All disbursement activity should be substantiated by supporting documents. Documents should be available, and should demonstrate that proper disbursement controls are in place (signatures for approval, purchase orders, receipts, invoices, bids or quotes, reimbursement forms, travel forms, journal entries, reconciliations, etc.).
    1. Quotes shall contain the following information:
      1. Date received or dates that the quoted price is valid, delivery date
      2. Company name, address, salesperson
      3. Each item, description or specifications, unit, total price, and quantity listed
      4. Shipping and freight charges
      5. Salesperson and contact information
      6. Vendor, LEA employee name and position      
    2. Quotes may be obtained and documented by printing pages from a website; however, all of the quote elements must be documented.  Better prices are usually obtained by contacting vendors directly.  Telephone quotes must be documented and include all quote elements.  Written quotes should be requested on vendor's letterhead.
  8. Bank and credit card statements should be reviewed and accounts reconciled in a timely manner. Activity accounts should be reviewed quarterly by the custodian of the activity.
  9. The school or LEA must comply with applicable LEA and state purchasing laws.
  10. Expenditures will follow the guidelines outlined in the State Procurement Code (Utah Code 63G-6a) and federal purchasing laws, or the school or LEA will adopt stricter policies (see Decision Chart for Purchasing Thresholds).
  11. APA shall record transactions when they occur in the proper program utilizing the following
    codes as established by the Board approved chart of accounts:

    a. Fund;
    b. Function;
    c. Location;
    d. Program; and
    e. Object or Revenue code, as applicable.

    f. APA may make adjustments to the general entry ledger, in accordance with Generally Accepted Account Principles, to accurately reflect the use of funds for allowable costs and activities:

    i. During the fiscal year


    Ii. at the close of a fiscal year.


  12. Contracts must follow guidelines outlined in the State Procurement Code, specifically regarding the length of multi-year contracts [Utah Code 63G-6a-1204(7)].
  13. Construction and improvements must comply with the provisions of the State Procurement Code (Utah Code 63G-6a), Utah Code concerning school construction (Utah Code 53A-20), the Utah State School Board Administrative Rules, and Title IX.
  14. Exclusive contracts must comply with the guidelines outlined in the State Procurement Code (Utah Code 63G-6a), the LEA's procurement policy, and the Utah Public Officers' and Employees' Ethics Act (Utah Code 67-16).
  15. Purchases of goods or services with LEA funds for personal use or personal gain are strictly prohibited; see the Utah Public Officers' and Employees' Ethics Act (Utah Code 67-16).
  16. Multi-year contracts must comply with Utah Code 63G-6a-1204.
  17. All third-party vendors contracting with American Preparatory Academy must be compliant with Utah’s Student Data Protection Act (SDPA), U.C.A §53E-9-300. Vendors determined not to be compliant may not be allowed to enter into future contracts with American Preparatory Academy without third-party verification that they are compliant with federal and state law and board rule. See Chapter I-4.7 Data Governance Policy for more information.

 F. LEA Procurement Thresholds

The LEA's procurement policy shall be followed for all qualifying purchases of goods or services. The procurement policy should include the basic items:

  1. Small Purchases         
    1. The "individual procurement threshold" for the LEA is $1,000. This is the maximum amount that the LEA can expend to obtain a single item/service from one vendor at one time without requiring competitive purchasing (Utah Code 63G-6a-408, Administrative Code R33-3).
    2. The "single procurement aggregate threshold" for the LEA is $5,000. This is the maximum amount that the LEA can expend to obtain any combination of individual procurement items/services costing less than $1,001 from one vendor at one time up to $5,000. (Utah Code 63G-6a-408, Administrative Code R33-3).
    3. The "annual cumulative threshold" for the LEA is $50,000. This is the maximum total annual amount that the LEA can expend to obtain individual procurement item(s) costing less than $1,001 purchased from the same vendor during the fiscal year (July 1 - June 30) not to exceed $50,000. If a purchase exceeds $50,000, it is not considered a small purchase and shall be processed through a bidding process or a request for proposal (RFP) process (Utah Code 63G-6a-408 and Administrative Code R33-3).
    4. Professional services, such as architectural, engineering, accounting, legal, or consulting services more than $100,001 shall be acquired using a competitive bidding or RFP process, or by selecting a provider from an approved potential vendor list created using an invitation for bids or an RFP under provisions in Utah Code 63G-6a-403  and 404 (Administrative Code R33-3).
    5. Small construction projects:
      1. Costing less than $25,001 may be procured by direct award without seeking competitive bids or quotes after documenting that all applicable building code approvals, licensing requirements, permitting and other construction related requirements are met.
      2. Costing between $25,001 and $80,000 may be procured by obtaining a minimum of two (2) competitive bids or quotes that include minimum specifications and be awarded to the contractor with the lowest bid or quote that meets the specification after documenting that the requirements are met from (1).
      3. Costing more than $80,000 are not considered small construction projects and must follow the requirements outlined in Utah Code 53A-20.
  2. Reoccurring Purchase Over Annual Cumulative Threshold
    1. If purchases from the same vendor are ongoing, continuous, and regularly scheduled, and exceed the annual cumulative threshold of $50,000 during the fiscal year, a contract shall be utilized if feasible [Utah Code 63G-6a-408(6)].
  3. Artificially dividing a purchase: 
    1. Utah Code 63G-6a-408 makes it unlawful to intentionally divide a procurement purchase into one or more smaller purchases to divide an invoice or purchase order into two or more invoices or purchase orders, or to make smaller purchases over a period of time. 
      1. This means that intentionally splitting a purchase of similar items that would typically be purchased at the same time from the same vendor to avoid requiring competitive quotes is unlawful (.e.g., uniforms, club or athletic equipment, textbook orders, etc.).  This includes dividing the purchases or invoices over a short period of time, or making separate purchases over a period of time.  Purchase splitting often occurs when making purchases on a purchase card.  Employees should not split invoices to stay under daily purchase limits on purchase cards or the established purchasing thresholds.
      2. It may be determined after an order is placed or received that a large enough quantity was not ordered or the correct sizes were not obtained, and that additional items must be ordered.  If this occurs, the employee initiating the purchase must include a written explanation of the purpose of the purchase and justification as to why it is not considered splitting a purchase.  This should be retained with the vendor invoice.
      3. Penalties for violating this statute are outlined in Utah Code 63G-6a-2305 and 2306.  Penalties range from a class B misdemeanor to a second degree felony, depending on the total value of the divided procurements.
  4. Hospitality Gifts, Gratuities, Kickbacks, or Position and Influence: 
    1. "Contract administrator" means a person who administers a current contract, on behalf of a LEA, including making payments relating to the contract, ensuring compliance with the contract, auditing a contractor in relation to the contract, or enforcing the contract (Utah Code 63G-6a-2304.5).
    2. "Interested person" is a person interested in any way in the sale of a procurement item or insurance to LEA (Utah Code 63G-6a-2304.5).
    3. "Procurement participant" means a person involved in:
      1. Administering, conducting, or making decisions regarding a standard procurement process.
      2. Making a recommendation regarding award of a contract or regarding a decision to obtain a procurement item for a particular person.
      3. Evaluating a quote, bid, or response.
      4. Awarding a contract or otherwise making a decision to obtain a procurement item from a particular person (Utah Code 63G-6a-2304.5).
    4. Hospitality Gift"Hospitality gift" means a promotional or hospitality item, including, a pen, pencil, stationery, toy, pin, trinket, snack, nonalcoholic beverage, or appetizer. This does not include money, a meal, a ticket, admittance to an event, entertainment for which a charge is normally made, travel, or lodging (Utah Code 63G-6a-2304.5).
      1. Utah Code 63G-6a-2304.5 states that the total value of all hospitality gifts given, offered or promised to, or received or accepted by, the "procurement participant" or "contract administrator" in relation to a particular procurement or contract must be less than $10; the total value of all hospitality gifts given, offered or promised to, or received or accepted by, the "procurement participant" or "contract administrator" from any one person, vendor, bidder, responder, or contractor in a fiscal year must be than $50.
      2. Any hospitality gift exceeding the $10 and $50 threshold is considered a gratuity, and the provisions below apply. 
    5. Gratuities"Gratuity" means anything of value, including money, a loan at an interest rate below the market value or with terms that are more advantageous to the person receiving the loan than terms offered generally on the market, an award, employment, admission to an event, a meal, lodging, travel, or entertainment for which a charge is normally made (Utah Code 63G-6a-2304.5).
      1. Utah Code 63G-6a-2304.5 makes it unlawful:
        • For an "interested person" to give, offer, or promise to give a gratuity to a "procurement participant" or an individual the person knows is a family member of the procurement participant.
        • For a "procurement participant" to ask, receive, offer to receive, accept, or ask for a promise to receive a gratuity from an "interested person."
        • For a contractor to give a gratuity to a "contract administrator" of the contractor's contract or an individual the contractor knows is a family member of a "contract administrator" of the contractor's contract.
        • For a "contract administrator" of a contract to ask, receive, offer to receive, accept, or ask for a promise to receive, for the "contract administrator" or a family member of a "contract administrator," a gratuity from a contractor for that contract.
      2. Penalties for violating this statute are established in Utah Code 63G-6a-2304.5 and 2306.  The LEA will adhere to these penalties and report violations to the attorney general's office, as required by statute.
        • Interested person and contractors: penalties range from a class B misdemeanor to a second degree felony.
        • Procurement participant and contract administrator: penalties range from a class B misdemeanor to a second degree felony and make employees subject to disciplinary action up to and including dismissal from employment.
    6. Kickback"Kickback" means a gratuity given in exchange for favorable treatment in a pending procurement or the administration of a contract (Utah Code 63G-6a-2304.5).
      1. Utah Code 63G-6a-2304.5 makes it unlawful:
        • For a person to give, offer, or promise to give a "kickback" to a "procurement participant" or to another person for the benefit of a "procurement participant."
        • For a "procurement participant" to ask, receive, offer to receive, accept or ask for a promise to receive a kickback for the "procurement participant" or for another person.
        • For person to give a kickback to a "contract administrator," or to another person for the benefit of a "contract administrator."
        • For a "contract administrator" to ask, receive, offer to receive, accept or ask for a promise to receive a kickback for the "contract administrator" or for another person.
      2. Penalties for violating this statute are established in Utah Code 63G-6a-2304.5 and 2306.  The LEA will adhere to these penalties and report violations to the attorney general's office, as required by statute.
        • Person and contractors: penalties range from a class B misdemeanor to a second degree felony.
        • Procurement participant and contract administrator: penalties range from a class B misdemeanor to a second degree felony and individuals are subject to disciplinary action up to and including dismissal from employment.
    7. Position or InfluenceUtah Code 63G-6a-2304.5 makes it unlawful for a "procurement participant" to use the "procurement participant's" position or influence to obtain a personal benefit for the "procurement participant," or for a family member of the "procurement participant," from an "interested person."
      1. Penalties for violating this statute are established in Utah Code 63G-6a-2304.5 and 2306.  The LEA will adhere to these penalties and report violations to the attorney general's office, as required by statute.
        • Interested person: penalties range from a class B misdemeanor to a second degree felony.
        • Procurement participant: penalties range from a class B misdemeanor to a second degree felony and subject to disciplinary action up to and including dismissal from employment.

American Preparatory Academy avoids any conflict of interest for all federal and state awards and programs. Any potential conflicts of interest will be disclosed in writing to the federal or state entity in accordance with its policies. Any violations of this policy will be disclosed in writing to the awarding entity.

Cash Disbursements Procedures

G. General Model Procedures

  1. The LEA's tax exempt status number should only be used in conformity with the Utah State Tax Commission's guidelines.
  2. The LEA has designated State Procurement Code as its purchasing policy.
  3. If an outside entity reimburses employee expenses (meals, travel, etc.), these expenses should not be submitted to the LEA for reimbursement.
  4. No disbursing of funds is to be done in other offices or at unapproved off-site activities or functions.
  5. Purchases of goods or services for personal use or personal benefit of any amount are strictly prohibited.
  6. Any purchases should be equitable for both male and female students and comply with Title IX.

 H. Procurement Decision Tree

How does an employee initiate a purchase?

  1. Is the purchase available from a state agency or a state cooperative contract? If so, you are encouraged to purchase the item from the agency or state contract.  If not, follow the decision chart below.
  2. If the total purchase is between:
    1. $0-$1,000The purchaser may select the best source without seeking competitive quotes. The signature of the requestor and immediate supervisor (or authorized business officer for department or administration) are required on the purchase order or check request form.   If the purchase is made using an LEA credit/purchase  card, the employee should follow the credit/purchase card policy below.
    2. $1,001-$5,000The purchaser shall obtain at least two (2) competitive quotes and purchase item/service from supplier offering the lowest quote. Quotes must be attached to the purchase documentation and maintained as part of the LEA's records. The signature of requestor, immediate supervisor (or authorized business officer for the department), and business administrator are required on the purchase order or check request form.
    3. $5,001-$10,000The purchaser shall obtain at least two (2) competitive quotes and purchase item/service from supplier offering the lowest quote meeting specifications.  Quotes must be attached to the purchase documentation and maintained as part of the LEA's records. The signature of requestor, immediate supervisor (or authorized business officer for the department), and business administrator are required on the purchase order or check request form.
    4. $10,001-$50,000The purchaser shall obtain at least two (2) competitive quotes and purchase item/service from supplier offering the lowest quote meeting specifications.  Quotes must be attached to the purchase documentation and maintained as part of the LEA's records. Completed bids and an approved purchase order shall be sent to LEA purchasing for initiation and purchase. The signature of requestor, immediate supervisor (or authorized business officer for the department), and business administrator for the LEA are required on the purchase order or check request form. 
    5. Greater than $50,001The LEA shall enter into a competitive bid process or RFP in compliance with Utah Code 63G-6a sections 601-612 and 701-711, or use an approved vendor list with an invitation for bids or an RFP in compliance with Utah Code 63G-6a-403 and 404.  The bid or RFP process shall be managed by LEA purchasing.  If a bid process is utilized, select the lowest responsive and responsible bidder that meets the objective criteria described in the invitation to bid.  If an RFP process is utilized, select the responsive and responsible offeror with the highest total score.  Supporting documents must be retained and maintained as part of the LEA's records. The signature of requestor, immediate supervisor (or authorized business officer for the department), business administrator, and superintendent of the LEA are required for final approval. If the purchase is greater than $99,999, the signature of the LEA's board is also required for final approval.
    6. Small construction projects
      1. Costing less than $25,001 may be procured by direct award without seeking competitive bids or quotes after documenting that all applicable building code approvals, licensing requirements, permitting and other construction related requirements are met. The signature of the requestor, immediate supervisor (or authorized business officer for the department), business administrator, and superintendent of the LEA are required for final approval.
      2. Costing between $25,001 and $80,000 may be procured by obtaining a minimum of two (2) competitive bids or quotes that include minimum specifications and be awarded to the contractor with the lowest bid or quote that meets the specification after documenting that the requirements are met from (1). The signature of the business administrator and superintendent of the LEA are required for final approval.
      3. Costing more than $80,000 are not considered small construction projects and must follow the requirements outlined in Utah Code 53A-20, and the board shall advertise for bids at least 10 days before the bid due date. The signature of the business administrator, superintendent of the LEA, and the LEA's board are required for final approval.

 (Please see the Decision Chart for Purchasing Thresholds) 

I. Sole Source

  1. Sole source procurement shall only be used if a product or service is unique and can be easily proven as one of a kind, offered by only one vendor.  If there is more than one potential bidder or offer or for a particular item, sole source does not apply.  All sole source determinations must be completed through the LEA purchasing department.
  2. All sole source requests estimated to be $50,000 and above must be posted for public comment, in accordance with Utah Code 63G-6a-802 and 406.
  3. Sole source justification should be documented according to Utah Code 63G-6a-802 and be approved by administration.

 J. Credit/Purchase Cards

  1. All credit/purchase cards shall be kept secured and controlled by the accounting/front office with limited access. PIN numbers should be kept secured. 
  2. Card users shall follow LEA and state purchasing policies and comply with the Utah State Tax Commission's guidelines regarding the LEA's tax exempt status number.
  3. Purchases exceeding $1,000 made using the credit or purchase card should be pre-approved, using an expenditure authorization form, prior to making the purchase. 
  4. If a card is issued to the LEA as a whole, a log should be kept documenting which employee checked out the card and the period of time the card was checked out.  Receipts shall be retained for all purchases and turned into the accounting/front office.  Card reconciliations should be performed monthly to ensure all receipts are present and all purchases have been made in accordance with LEA and state policy.
  5. If cards are assigned to specific employees, the card user shall retain all receipts for purchases made with public funds.  The card user shall review and reconcile the card statement activity each month and attach all receipts to the card statement.  The card user should sign their card statement certifying that all purchases have been made in accordance with LEA and state policy.
  6. Administration (or designee) must review each card holder's statement, along with all receipts, for approval. Approval should be documented.
  7. An employee with oversight over the card user(s) should be responsible for providing authorization.
  8. Individual expenditures made on purchase or credit cards shall be recorded in the school or LEA's accounting records consistent with Chapter B-1.9 Cash Disbursements, Section E-11.  The issuance of a check or an electronic funds transfer to pay the monthly card statement balance shall be documented and approved by administration prior to issuance. 
  9. ATM transactions, cash advances, or personal use are strictly prohibited.
  10. Violation of purchase card policy, including not retaining documentation of purchases or making personal purchases, may result in card cancellation, disciplinary action, or criminal prosecution.
  11. Transaction, daily, or monthly limits will be established based on purchasing authority.
  12. Administration or employees designated by the LEA will develop an internal review plan to periodically select credit/purchase card statements to verify that LEA policies and procedures are being followed, and that purchases are appropriate, documented, and coded to the proper funding sources.
  13. If the card is lost or stolen, immediately contact the appropriate authority.

 K. Travel

  1. Mileage
    1. Mileage reimbursement forms should be completed by employees within 45 days of return from travel.  The form must include the dates and purpose of travel, destination(s), time of departure and return, and mileage.
    2. Out-of-state travel must be approved by immediate supervisor and applicable administrator.  An administrator or board employee's immediate supervisor may be the superintendent or board chair.
  2. Travel Reimbursement
    1. A travel reimbursement form should be completed within 45 days of return from travel.  Lodging, airfare, taxi, parking, or other transportation and baggage fees paid by the employee require receipts to be reimbursed.  Expenditures not supported by receipts will not be reimbursed, unless expressly approved by the supervisor in extraordinary circumstances.  Per diem reimbursement requests, when allowed, must be included on the travel reimbursement form or on a completed mileage log.  Conference agendas, completed mileage logs, or other documentation supporting times of departure and return are required for per diem meal reimbursements (see state travel per diem schedule).  It is the policy of the LEA to reimburse food on a per diem rate rather than by actual costs.

 L. Reimbursement Requests

  1. Employees seeking reimbursement for LEA expenditures made with employee funds must complete a reimbursement request form, which is signed by the requestor and approved by the employee's immediate supervisor. 
  2. Supporting documentation, including detailed receipts and justification for departure from the standard purchase order process, is required. Authorization must be documented by the immediate supervisor.

 M. Purchase Orders

  1. An expenditure authorization form (purchase order or requisition) is required for all purchases.   Employees initiating an expenditure shall complete the authorization form, including documentation of any required quotes, before a purchase is initiated.  The completed form and documentation shall be submitted to the immediate supervisor or designated business officer for the department. 
  2. The designated business officer for the department will review completed expenditure authorization forms and any supporting quotes and approve the purchase.  This approval signature is required prior to the initiation of a purchase.
  3. Shipment of goods should be addressed and delivered to the LEA.
  4. Invoices and complete packing slips should be initiated by the receiver of the goods, indicating that all goods were received and that payment should be processed.
  5. The accounting/front office shall compare invoices and packing slips to the expenditure authorization form prior to processing payment (see LEA Issuance of checks).

 N. LEA Issuance of Checks

  1. All checks, check stock, access to bank accounts, and bank statements shall be kept secured and controlled by the accounting/front office with limited access. Password should be kept secured and changed periodically.
  2. An employee who did issue the check shall review the issued check and accompanying supporting documentation to ensure all policies and procedures are followed prior to signing the check
  3. Each disbursement shall be substantiated with supporting documentation, such as a purchase order, invoice, receipts, quotes (according to the procurement policy above), reimbursement forms, shipping documents, contracts, travel forms, etc. All expenditures shall be recorded in the LEA's accounting records using the NCES chart of accounts, or under the LEAs roll-up process to convert to the NCES chart of accounts.
  4. Signature stamps should only be utilized with the permission of the CFO/Business Manager and blank checks or checks made payable to "cash" or "bearer" should never be signed.
  5. Endorsed checks should be mailed by an employee outside of the cash disbursement process, if possible.
  6. It may be necessary to void a check. If this occurs, the word "VOID" should be written on the check, and the actual check shall be retained. 

 O. Journal Entries/Electronic Fund Transfers

  1. All electronic fund transfers and journal entries shall be kept secured and controlled by the accounting/front office with limited access. Password should be kept secured and changed periodically.
  2. Each journal entry or electronic fund transfer should be substantiated by supporting documentation.
  3. Each journal entry or electronic fund transfer should be recorded in LEA's accounting records.

 P. Review process

  1. The board shall appoint an audit committee that will be comprised of 1 or 2 members of the board and the business manager of the schools.
  2. Monthly, bank reconciliation(s) should be performed on all LEA-approved accounts, including credit card transactions.  If the bank reconciliation is completed by someone who has access to the accounting system and the bank accounts, it should be reviewed and approved by another person, such as the principal or director, business administrator, or a member of the audit committee or board.
  3. Monthly, administration should review bank statements and bank reconciliations, as well as credit card statements, and document the review and approval. 
  4. Periodically, administration or designated members of management shall review cash disbursements to verify that all LEA and State policies and procedures are being followed.

Updated 8/2019

References

R-33-8 Exceptions to Standard Procurement Process.

This policy was adopted from - https://www.schools.utah.gov/file/ebadd63b-dd81-41bb-901d-a2ec861c2679

Updated 6/2020

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B-1.10 CASH RECEIPTS

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.10 Cash Receipts   


Policy Statement: 

Cash Receipts Policy 

  1. All monies (cash and check) with the exception of lunch monies are to be received in each school office.
    1. All checks must be written to the school, rather than any employee of the school. Acceptable payee names on checks are "APA," "American Prep," "American Preparatory Academy," "UCA," and "Utah Charter Academies."
  2. Receipts are to be given for all receipts of funds.  The receipt shall name the giver of the cash, the date, the amount and the purpose of the receipt.
  3. Funds are to be put in the petty cash box at each office.
  4. Receipts are to be distributed as follows:  Original to the giver of the funds, copy 1 to be placed in the petty cash box, copy 2 to remain in the receipt book.  Each campus will receive three-part receipt books.
  5. The business office will collect funds and receipts from each campus a minimum of two times a week.
  6. The business office will deposit funds into our bank account within three days of the receipt of funds.
  7. The business office will reconcile petty cash boxes for each campus at least monthly.
  8. Variances in petty cash funds will be explained by responsible office personnel.
  9. Lunch monies will be collected by the Lunch coordinator for each campus.
  10. All lunch monies received will be receipted per items 2 and 4 above.
  11. Lunch monies will be delivered to or collected by the business office daily.
  12. Lunch monies will be deposited into the bank per item 6 above.
  13. Lunch monies received will be entered in the SIS tracking system on the day of receipt.
  14. SIS reports indicating the receipt of lunch monies will be delivered to or collected by the business office with lunch monies
  15. No funds are to be collected by staff other than named above (Front office).
  16. Students paying for book fines, club fees, or miscellaneous items, will use their receipt as evidence of payment.

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B-1.11 DONATIONS, GIFTS & SPONSORSHIPS

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.11 Donations, Gifts & Sponsorships  


Policy Statement: 

Donations, Gifts & Sponsorships Policy

The purpose of this policy is to establish an American Preparatory Academy (APA) policy and procedure governing the acceptance, valuation, and recognition of all types of donations, gifts, and sponsorships for APA and individual schools within APA. This policy is intended to create practices that adequately safeguard public funds, provide for accountability, and ensure compliance with all state and federal laws. APA encourages and supports community and business partnerships that enhance and supplement the public education system. APA is committed to work effectively with donors and sponsors to provide donation receipts, as required by law, and to facilitate the donor's charitable intent to the extent that the intent of the donation is in harmony with APA goals and the law, and is appropriately approved. APA is ultimately responsible for the accounting, custody, expenditure, and allocation of all monies, including those that are obtained through donations, gifts, and sponsorships. APA is accountable for and should comply with all federal and state laws and rules, regardless of the source of funds. APA also desires to protect students, parents, teachers, and school administrators from over-commercialization and restrictions or requirements that are coercive, distracting, or disruptive to the education processes, threatening to the health and welfare of students, or lacking in educational merit. APA reserves the right to decline or restrict donations, gifts, and sponsorships at both APA and individual school levels. This policy applies to all APA administrators, licensed educators, staff members, students, organizations, volunteers, and individuals who receive, authorize, accept, value, or record donations, gifts, or sponsorships for APA or individual schools. It is expected that in all dealings, APA and school employees should act ethically, consistent with APA's ethics training, the Utah Educators' Standards (R277-515), the Public Officers' and Employees' Ethics Act (Utah Code 67-16), and State procurement law (Utah Code 63G-6a). 

  1. "Public funds" are defined as money, funds, and accounts, regardless of the source from which the funds are derived, that are owned, held, or administered by the state or any of its political subdivisions, including LEAs or other public bodies [Utah Code 51-7-3(26)]. All monies received through donations, gifts, or sponsorships are considered public funds.
  2. All funds, property, or goods donated become public funds and the property of APA, and should be used for the purpose for which they were donated and in accordance with State and APA policies.
  3. APA recognizes that fundraising efforts, donations, gifts, sponsorships, and public support vary among schools. APA is committed to appropriate distribution of unrestricted funds and the management of donations and gifts to ensure that the educational opportunities for all students are equal and fair.
  4. APA is committed to principles of gender equity and compliance with Title IX guidance. APA commits to use all facilities, unrestricted donations and gifts, and other available funds in harmony with these principles. APA reserves the right to decline or restrict donations, gifts, and fundraising proceeds, including those that might result in gender inequity or a violation of Title IX. The benefits derived from donations and gifts should be equitable for all students, comply with Title IX, and be in harmony with Article X of the Utah Constitution.
  5. Donors may donate directly to APA's foundation, American Preparatory Education Foundation (APEF) for tax purposes. The donation or gift should follow the foundation's policies and procedures.
  6. APA and individual schools should comply with all applicable state and federal laws; the State procurement code (Utah Code 63G-6a); State Board of Education rules, including construction and improvements; IRS Publication 526 "Charitable Contributions"; and other applicable IRS regulations.
  7. The collection of funds or assets associated with donations, gifts, or sponsorships should comply with APA cash receipting policies. The expenditure of any public funds associated with donations, gifts, or sponsorships should comply with APA cash disbursement policies.
  8. Donations, whether in-kind, cash, or otherwise, should be complete transfers of ownership, rights, privileges, and/or title in or to the donated goods or services and become exclusive property of APA upon delivery.
  9. APA employees may not direct operating expenditures to outside funding sources to avoid APA procurement rules (operating expenditures include equipment, uniforms, salaries or stipends, improvements or maintenance for facilities, etc.).
  10. APA employees must comply with APA procurement policies and procedures, including complying with obtaining competitive quotes; bid splitting; and not accepting gifts, gratuities, or kickbacks from vendors or other interested parties.
  11. Donations and gifts should be accounted for at an individual contribution level.
  12. Donations, gifts, and sponsorships should be directed to APA, APA program(s), school, or school program(s). Donations, gifts, and sponsorships should not be directed at specific APA employees, individual students, vendors, or brand name goods or services.
  13. Donated funds should not compensate public employees, directly or indirectly.
  14. If donations or gifts are offered in exchange for advertising or other services, an objective valuation should be performed and a charitable receipt should be issued by the foundation or the business administrator.
  15. Donations or gifts should not be accepted that advertise or depict products that are prohibited by law for sale or use by minors, such as alcohol, tobacco, or other substances that are known to endanger the health and well-being of students.
  16.  Donations, gifts, and sponsorships given by vendors to specific programs (e.g., drama, sports teams) or APA employees should be evaluated for compliance with Utah Code 63G-6a-2304.5, "Gratuities, Kickbacks, Unlawful use of position or influence." As required by state law, donations should only be accepted where there is no expectation or promise, expressed or implied, of remuneration or any undue influence or special consideration. APA employees are not permitted to accept personal payment or gratuities in any form from a vendor or potential vendor as a precondition for purchase of any product or service.
  17. Donations and gifts over $250 should be provided with an acknowledgment of the contribution from APA for IRS purposes. The acknowledgment should be in the form of a receipt issued by the foundation or business administrator.
  18. Types of Donations, Gifts, and Sponsorships
    1. Products
      1. APA or individual schools may accept donated products which carry the donor company's name, trademark, logo, or limited advertising on the product (e.g., cups, T-shirts, hats, instructional materials, furniture, office equipment, etc.). These items should be valued at fair market value at the time of the contribution. If advertising or other services are offered in exchange for the donation or gift, this may alter the contribution amount.
    2. Cash Donations
      1. Cash donations are welcomed and may be accepted from private individuals, companies, organizations, clubs, foundations, and other appropriate entities. All cash donations should be received in compliance with APA's cash receipting policies.
      2. Cash donations may be used to fund or enhance programs, facilities, equipment, supplies, services, etc.
      3. Cash donations may not be used to hire regular classroom teachers, thereby altering the staffing ratios. However, classroom assistants, coaching assistants, or specialists of any kind, including individuals who may hold educator licenses, may be hired using the funds received. Donations to fund such positions should be made to a program, school, division, or department—not directly to individuals—and employment should be processed through APA's Human Resources Department and Payroll Department. APA or school administration reserves the right to decline or restrict these types of donations if they create inequitable environments in the school or inequities that violate Title IX or other laws, are not economically in the best interest of APA, interfere with educational goals, or for any other reason determined by APA or school.
      4. Cash donations should not be used to augment an employee's remuneration beyond the remuneration associated with the salary schedule of the employee's position.
    3. Donor and Business Partner Recognition
      1. Donor and business partner recognitions may be placed on equipment, furniture, and other donated gifts that are not considered capital or fixed assets. Non-permanent recognitions may be placed on APA buildings or structures.
      2. Principals may authorize banners, flyers, posters, signs, or other notices recognizing a donor or school business partner. Such materials should feature the school-business partnership and not promote or endorse the business named.
    4. Equipment, Supplies, or Goods
      1. APA or individual schools may accept donated equipment, supplies, or goods for use in APA or individual schools or school programs. These items should be valued at the fair market value at the time of the contribution. If advertising or other services are offered in exchange for the donation or gift, this may alter the valuation amount.
  19. Approval and Acceptance of Donations, Gifts, and Sponsorships
    1. Donations, gifts, and sponsorships valued at more than $250 should be documented on APA "Donation, Contribution, or Sponsorship" form. This form should be completed prior to the acceptance of money or goods, and should be retained in APA or school accounting records. A copy of the completed form should be sent to the foundation or business administrator, and a receipt for charitable contribution purposes should be issued to the donor.
    2. Approval levels are as follows:
      1. Money, goods, supplies, or in-kind donations, gifts, or sponsorships valued at $250-$10,000 should be documented on APA "Donation, Contribution, or Sponsorship" form and be approved by an individual school principal or applicable APA department or division supervisor prior to acceptance.
      2. Money, goods, supplies or in-kind donations, gifts, or sponsorships valued at $10,000-$50,000 should be documented on APA "Donation, Contribution, or Sponsorship" form and be approved by the business administrator and Executive Director prior to acceptance.
      3. Money, goods, supplies or in-kind donations, gifts, or sponsorships valued at more than $50,000 should be documented on APA "Donation, Contribution, or Sponsorship" form and be approved by APA board prior to acceptance.
  20. All donations or gifts for construction, maintenance, facilities renovation or improvement, and other capital equipment purchases should be approved in writing by the business administrator, the Executive Director, and the board. Prior to the initiation of a large capital drive or specific fundraising drive, the following should be provided to the business administrator for evaluation and recommendation to the Executive Director:
    1. Prospective construction, maintenance or renovation plans and estimated costs
    2. Proposed naming opportunities
    3. Proposed donation or gift timeline
    4. Loans or financing agreements
    5. Maintenance or upkeep requirements and costs
    6. Assurances of compliance with Title IX
  21. The Executive Director should make a recommendation to the board. The board reserves the right to tentatively approve plans, pending donations, gifts, equity, or other conditions.
  22. APA should only grant naming opportunities that are consistent with the mission and educational objectives of APA. Decisions regarding naming opportunities are within the sole discretion of the board.
  23. To avoid disruption of students' instructional activities, schools should not be used for distribution of partisan, religious, or commercial advertisements, fliers, bulletins, newspapers, etc.; nor should such items be placed on vehicles parked on school grounds. 
  24. Principals may permit the school distribution of fliers, bulletins, newspapers, etc. with information regarding nonprofit community youth programs such as Boy Scouts of America, Girl Scouts of America, county and municipal programs, and little league-type recreation programs.
  25. Students and employees of APA, including teachers and administrators, should not act as agents for commercial agents during school hours or contract time.
  26. An APA employee's participation in a private, but education-related, activity should be separate and distinguishable from the employee's public employment. APA employees may purchase advertising space to promote private or non-school-sponsored events in the same manner as the general public. APA employee's employment and experience can be used to demonstrate qualifications. The advertisement should clearly state that the activity is not school sponsored. See R277-107 for specific direction.

Updated 8/2019

 

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B.1.12 FUNDRAISING

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.12 Fundraising


Policy Statement:

Fundraising

The purpose of this policy is to establish American Preparatory Academy (APA) policy and procedures governing the initiation, authorization, and review of all fundraising activities of APA and individual schools. This policy is intended to create practices that adequately safeguard public funds, provide for accountability, and ensure compliance with state and federal laws. APA encourages community and business partnerships that enhance and supplement the public education system. APA also desires to protect students, parents, teachers, and school administrators from over-commercialization and fundraising efforts that are coercive and disruptive to the education processes, threatening to the health and welfare of students, or lacking in educational merit. This policy applies to all APA administrators, licensed educators, staff members, students, organizations, volunteers and individuals who initiate, authorize, or participate in fundraising events or activities for school-sponsored events. It is expected that in all dealings, APA and school employees should act ethically and consistent with APA's ethics training, the Utah Educators Standards, the Public Officers' andEmployees' Ethics Act, and State procurement law. 

  1. "Public funds" are money, funds, and accounts, regardless of the source from which the funds are derived, that are owned, held, or administered by the state or any of its political subdivisions, including APA or other public bodies (Utah Code 51-7-3[26]). 
  2. Fundraising is permitted within APA to allow APA and schools to raise additional funds to supplement school-sponsored academic and co-curricular programs. 
  3. "School-sponsored" means activities, fundraising events, clubs, camps, clinics, programs, sports, etc., or events, or activities that are authorized by APA or individual school(s) that support APA or authorized curricular school clubs, activities, sports, classes or programs that also satisfy one or more of the following criteria. The activity:
    1. Is managed or supervised by an APA or public school, or APA or public school employee.
    2. Uses APA or public school's facilities, equipment, or other school resources.
    3. Is supported or subsidized, more than inconsequently, by public funds, including the public school's activity funds or minimum school program dollars.
    4. Does not include non-curricular clubs specifically authorized and meeting all criteria of Utah Code 53A-11-1205 through 1208. 
  4. APA recognizes that fundraising efforts, donations, and public support vary among schools. APA is committed to appropriate distribution of unrestricted funds and the management of fundraising to ensure that the educational opportunities of all students are equal and fair. 
  5. APA is committed to principles of gender equity and compliance with Title IX guidance. APA commits to use all facilities, unrestricted gifts and other available funds in harmony with these principles. APA reserves the right to decline or restrict donations, gifts, and fundraising proceeds, including those that might result in gender inequity or a violation of Title IX. Fundraising opportunities should be equitable for all students, comply with Title IX, and be in harmony with Article X, Section 2 of the Utah Constitution establishing a free public education system. 
  6. All fees for school-sponsored activities should be properly noticed and approved by the local board of education and are subject to fee waiver provisions in R277-407. 
  7. Principals, consistent with APA policy, have the responsibility to waive fees, if appropriate. Individual teachers, coaches, advisors, etc. do not have the authority to waive board-approved fees.
  8. Annually, each APA division, department, or program and individual school should review all planned camps, clinics, activities, and fundraisers and determine those designated as school-sponsored. 
  9. All monies raised through fundraisers for school-sponsored activities are considered public funds. APA and individual schools are ultimately responsible for the expenditure and allocation of all monies collected and expended through student, school organized fundraising. 
  10. The collection of money associated with fundraisers for school-sponsored activities should comply with APA cash receipting policies. 
  11. The expenditure of any public funds associated with fundraisers for school-sponsored activities should comply with APA cash disbursement policies. 
  12. Properly approved school-sponsored activities may:
    1. Use the school's name, facilities, and equipment.
    2. Utilize APA employees and other resources to supervise, promote, and otherwise staff the activity or fundraiser.
    3. Be insured under APA's risk management policy (pending approval by APA risk manager) or general liability insurance policy.
    4. Provide additional compensation or stipends for APA employees with the approval of the principal or immediate supervisor and under APA payroll policies. 
  13. School-sponsored activities should comply with all fee approval and fee waiver provisions established in Utah Code and Utah State Board of Education rules. APA may be responsible for providing student transportation for these activities. 
  14. Authorization and supervision of fundraising for school-sponsored activities:
    1. Fundraising at APA level should be approved in writing, prior to the activity, by the superintendent or applicable assistant superintendent/director and supervised by APA employee(s) designated by the approver. The approver should ensure that the activity is appropriately classified as a school- or APA-sponsored activity.
    2. Fundraising at individual schools should be approved in writing, prior to the activity, by the principal and supervised by a member of the faculty or other APA employee designated by the principal. The approver should ensure that the activity has been appropriately classified as a school-sponsored activity. Principals may approve fundraisers or activities where the expectation is to earn up to $10,000. Fundraisers expected to earn more than $10,000 and up to $50,000 should be approved in writing by the director. Fundraisers expected to earn more than $50,000 should be approved by APA's board.
    3. Donations from individuals or organizations should follow APA's gift and donation policy.
    4. The sale of banners, advertising, signs, or other promotional material that should be displayed on school property should be approved by the principal before the items are initiated or printed, and should meet community standards. Partisan or political advertising and advertising for products that are prohibited by law for sale or use by minors, such as alcohol, tobacco, or other substances that are known to endanger the health and well-being of students, are prohibited.
    5. All fundraising projects for construction, maintenance, facilities renovation or improvement and other capital equipment purchases should be approved in writing by the business administrator, the superintendent, and APA board. (See capital fundraising section below.)
  15. APA reserves the right to prohibit, restrict or limit any fundraising activities associated with APA or individual schools. 
  16. Faculty and student participation in fundraisers is typically voluntary. However, employees may be directed to supervise specific activities as an employment assignment. Students, including fee-waiver-eligible students, may be required to participate fully in school, team, or group-wide fundraisers in order to benefit from fundraisers. 
  17. Participation in fundraising should not affect a student's grade. Students should not be required to participate in fundraising activities as a condition of belonging to a team, club or group, nor should a student's fundraising effort affect his/her participation time or standing on any team, club or group, except as to fee waiver requirements. 
  18. Competitive enticements for participation in fundraisers are discouraged. If prizes or rewards are offered by a selected fundraising vendor, they should only be awarded to groups, classes or students, and should be disclosed and approved prior to the fundraiser. Rewards, prizes, commissions, or other direct or indirect compensation should not be received by any teacher, activity, club or group director, or any other APA employee or volunteer. 
  19. Schools may not impose a sales quota (or the like) as part of fundraising efforts, and students or parents should not be required to pay for any unsold items, or pay for goals not met. 
  20. Door-to-door sales are prohibited for all students in elementary and middle schools. High school students may participate in door-to-door campaign per sport, club, or group. Suitable procedures should be used by the schools, administrators and supervising faculty to safeguard students and funds collected. Procedures should be clearly communicated to parents. 
  21. Approval may be denied for fundraising activities that would expose the school or APA to risk of financial loss or liability if the activity is not successful. 
  22. Fundraising activities should be age appropriate, and should maintain the highest standards of ethical responsibility and integrity. 
  23. Fundraising revenues should be accounted for at an individual contribution level or participation level. Participation logs should be retained and turned into the accounting office to be included with the deposit detail. 
  24. Employees who approve, manage, or oversee fundraising activities are required to disclose if they have a financial or controlling interest or access to bank accounts in a fundraising organization or company. 
  25. Records of all fundraising efforts should be open to the parents, students and donors, including accurate reporting on participation levels and financial outcomes. This policy does not require the release of students' personally identifiable information protected by FERPA.
  26. Activities, clubs, groups and their associated fundraisers or other activities that are not school-sponsored or groups, clubs, sports, and programs that are not managed by APA employees are deemed to be non-school-sponsored. Non-school-sponsored activities may:
    1. NOT use the school's or APA's name without express APA permission.
    2. NOT use APA's facilities, equipment, and other assets or staff unless a facilities use agreement is initiated and approved. These agreements should follow APA policy for other facilities use agreements.
    3. NOT utilize APA employees (in their official capacity) and other resources to supervise, promote, and otherwise staff the activity or fundraiser.
    4. NOT be insured under an APA's risk management or insurance policy. Non-school sponsored activities should provide their own insurance through a third-party insurer.
    5. NOT provide additional compensation or stipends for APA employees, if the activity is not substantially different from an APA employee's regular job functions and duties and outside of employee's contract hours. (See APA employee disclosure agreement below.)
    6. Not co-mingle public funds and private fundraising proceeds or expenditures.
    7. Not use school records to contact parents or students. 
  27. Parental notification by an APA employee is required if APA employees are involved in the planning, administration, advertising, or serving as staff for a non-school-sponsored activity and if APA students are involved. This notification should occur using the "Non-School-Sponsored Parent Notification" form. A copy of this form should be submitted to the principal by APA employee prior to the event. 
  28. Funds, donations, or gifts generated through non-school-sponsored activities or events may be donated to APA or to an individual school to support specific programs, teams, groups, clubs, etc. All donations or gifts should follow the guidance established in APA's donations and gifts policy. 
  29. Non-school-sponsored activities may work in conjunction with APA or an individual school to raise funds. APA may allow these groups to use APA facilities at little or no charge in exchange for contributions or percentages of proceeds. APA may choose to provide some level of support or pay for portions of these activities. These arrangements should be set forth in a written agreement or contract, and all transactions should be conducted as "arm's-length transactions." These agreements should take into consideration APA's fiduciary responsibility for the management and use of public funds and assets. The terms of these contracts should be approved by the principal, the facilities use agreement approver, and the business administrator. APA should consult with its insurer or legal counsel to ensure risks are adequately considered and managed. 
  30. Non-curricular clubs specifically authorized under Utah Code 53A-11-1205 through 1208 are not considered school-sponsored.
  31. Participation in Private or Non-School-Sponsored Events
    1. APA employees:
      1. May participate in a private but public education-related activity, such as LDS seminary graduation and firesides, extracurricular travel, etc.
      2. Should ensure that personal participation in activities is separate and distinguishable from the employee's public employment, official job title, or job duties.
      3. May not contact students in APA using education records or information obtained through public employment unless the records or information are available to the general public.
      4. May not use school time to discuss, promote, or prepare for a private or non-school-sponsored activity.
      5. May offer public education-related services, programs or activities to students, provided they are not advertised or promoted during school time or using any type or amount of school resources.
      6. May use school or student publications available to the general public to advertise and promote the private or non-school-sponsored activity.
      7. May not require private or non-school-sponsored activities for credit or participation in school programs.
      8. Should satisfy all requirements of Utah Code 53A-1-402.5, regarding ethical conduct standards, and R277-107, regarding educational services outside of the educator's regular employment. 
  32. APA employees may purchase advertising space to promote private or non-school-sponsored events in the same manner as the general public. APA employee's employment and experience can be used to demonstrate qualifications. The advertisement should specifically state that the activity is not school-sponsored. (See R277-107-5 through 6.) 
  33. APA employees may not set up bank accounts for activities or fundraisers associated with APA responsibilities or job functions. 
  34. APA employees may not direct fees or fundraiser proceeds from school-sponsored activities to outside entities. 
  35. APA employees may not direct operating expenditures to outside funding sources or groups to avoid APA procurement rules (such as equipment, uniforms, salaries or stipends, improvements, maintenance for facilities, etc.). 
  36. APA employees should comply with APA procurement policies and procedures, including complying with competitive quotes; bid splitting; and not accepting gifts, gratuities, or kickbacks from vendors or other interested parties. 
  37. All fundraising projects for construction, maintenance, facilities renovation or improvement, and other capital equipment purchases should be approved in writing by the business administrator, the superintendent, and APA's board. Prior to the initiation of a large capital drive or specific fundraising drive, the following should be provided to the business administrator for evaluation and recommendation to the superintendent:
    1. Prospective construction, maintenance or renovation plans and estimated costs
    2. Proposed naming opportunities
    3. Proposed fundraising timeline
    4. Loans or financing agreements
    5. Maintenance or upkeep requirements and costs
    6. Assurances of compliance with Title IX (e.g., available for use by both male and female students and/or for several purposes or activities) 
  38. The superintendent should make a recommendation to APA's board. The board reserves the right to tentatively approve plans, pending fundraising, donations, equity, or other conditions.

  39. Utah law provides for a sales tax exemption on school fundraising sales if all of the following conditions are met: 

a. Funds are used by the school for the purpose of purchasing equipment or materials or to provide transportation.
b. Fundraising activities are part of an officially school-sanctioned activity conducted in accordance with this policy.
c. Funds are not used to directly or indirectly compensate a teacher or other school or District employee.
d. Revenues from the fundraiser are deposited in a dedicated school account controlled by the school or District.

For all sales made during school-sponsored fundraising activities that do not qualify for the sales tax exemption, schools shall charge, collect, and appropriately remit sales tax.

Unauthorized Solicitation of Funds

No person shall solicit, receive or permit to be solicited or received from students enrolled at American Preparatory Academy any merchandise that is not school sanctioned.  Only approved school fundraisers are authorized.

Updated 8/2019

 

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B.1.13 Federal Time and Effort Standards

Chapter B - Business Operations

Part 1.0 Financial Oversight

Section 1.13 Time and Effort Standards

Policy Statement:

Time and Effort Standards

All employees who are paid in full or in part with federal funds must keep specific documents to demonstrate the amount of time they spent on grant activities. (2 C.F.R. Part 200.430(i)(1)) In addition, employees who are paid from state and local funds, but whose salaries are used for cost-sharing or matching, must also keep time and effort documentation. (§ 200.430(i)(4)) 

Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In accordance with § 200.430(i)(1), these records must: 

  • Be supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;

  • Be incorporated into official records;

  • Reasonably reflect total activity for which the employee is compensated, not exceeding 100% of compensated activities;

  • Encompass both federally-assisted and all other activities compensated by the agency on an integrated basis;

  • Comply with the established accounting policies and practices of the agency; and

  • Support the distribution of the employee’s salary or wages among specific activities or cost objectives.

Budget estimates or other distribution percentages determined before the services are performed do not qualify as support for charges to federal awards, but may be used for interim accounting purposes provided that the system for establishing the estimates produces reasonable approximations of the activity actually performed. (§ 200.430(i)(1)(viii)) 

Time and Effort Procedures 

To meet the above requirements, all employees who must complete time and effort forms must submit either a semi-annual certification or a personnel activity report (PAR) as required below. The type of form depends on the number of cost objectives that an employee works on. 

A cost objective is a program, function, activity, award, organizational subdivision, contract, or work unit of which cost data are desired and for which provision is made to accumulate and measure the cost of processes, products, jobs, capital projects, etc. (2 C.F.R. Part 200.28) 

All employees whose work is funded fully (100%) by a single cost objective or grant award must complete a semi-annual certification. The semi-annual certification must be: 

  1. Completed at least every six (6) months (twice a year);

  2. Be signed by the employee and the supervisor with direct knowledge of the work being performed;

  3. Reflect an after-the-fact distribution of the actual activity; and

  4. Account for the total activity for which each employee is compensated.


A PAR must be completed if an employee is funded partially on one (1) or more grant cost objective(s). It provides a written record of an employee’s work activities used to document that employee’s time to grants or projects. It must be completed monthly and supported by a daily calendar of activities. All employees who work on multiple cost objectives must complete PARs that support the distribution of their salaries /wages that meet the following standards: 

  1. Reflect an after-the-fact distribution of the actual activity, not a budget estimate;

  2. Account for the total work activity for which each employee is compensated;

  3. Be prepared at least monthly (a separate PAR for each month) and coincide with one (1) or more pay periods; and

  4. Be signed by the employee.


All employees who are paid in full or in part with federal funds must keep specific documents to support the amount of time they spent on grant activities as reflected in each PAR. This includes an employee whose salary is paid with state or local funds but is used to meet a required “match” in a federal program. These time and effort records should be maintained in order to charge the costs of personnel compensation to federal grants. Examples of records used to support the time entered in a PAR include desk calendars or written records of activity for each day/week, etc. 


Updated 11/2019

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B-2.0 PROCUREMENT

B-2.1 GENERAL PROCUREMENT

Chapter B - Business Operations

Part 2.0 Procurement

Section 2.1 General Procurement


Policy Statement:

General Procurement

Procurement of goods and services will follow the state procurement code where possible as established by law for public agencies.  Purchases under $5000 may be made without bidding; however, as course of regular business, APA staff will take advantage of competitive forces for all purchases exceeding $1000 through a competitive review process.  Purchases of $5000 or greater will be made after three bids are received and evaluated for price, quality, delivery and customer service. 


Legal References: https://rules.utah.gov/publicat/code/r033/r033-001.htm


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B-2.1.2 NATIONAL SCHOOL LUNCH PROGRAM PROCUREMENT

Chapter B - Business Operations

Part 2.0 Procurement

Section 2.1 General Procurement

Subsection 2.1.2 National School Lunch Program Procurement

  

PROCUREMENT PROCEDURES

 

A.  The plan for procuring items for use in the Child Nutrition Program is as follows. These procurement procedures maximize full and open competition, transparency in transactions, comparability, and documentation of all procurement activities. American Preparatory Academy assures that positive effort will be made to involve small and minority businesses, women’s business enterprises, and labor surplus area firms [2 CFR 200.321].

 

1.All procurement activities will be made in accordance with 2 CFR 200; the State of Utah Procurement Code 63G-6a; and Utah Administrative Code Title R33. The most restrictive principles will be applied when conflicts in requirements exist. 

 

a.If the amount of the purchase is more than $50,000, formal procurement procedures will be used.

b.Informal procurement procedures (small purchase) will be required for purchases under the most restrictive small purchase threshold as defined in Title R33 or LEA approved threshold if less:

                  i.The "Individual Procurement" threshold is a maximum amount of $1,000 for a procurement item; a procurement unit may select the best source by the direct award and without seeking competitive bids or quotes.

                   ii.The single procurement aggregate threshold is a maximum amount of $5,000 for multiple procurement item(s) (each item must be $1,000 or less), that are purchased from one source at one time; and

iii.The annual cumulative threshold from the same source is the maximum amount of $50,000.

 

2.It will be the responsibility of the Executive Director to document the amounts to be purchased so the correct method of procurement will be followed.  Cost analysis documentation will also be required for any amendments to resulting contracts when the amendment is expected to exceed $5,000.

 

B.  When a formal procurement method is required, the following COMPETITIVE SEALED BID in the form of an Invitation for Bid orCOMPETITIVE PROPOSAL in the form of a Request for Proposal (RFP)procedures will apply:

 

1.An announcement of an Invitation for Bid(IFB) or a Request for Proposal (RFP) will be placed on the Utah Procurement Website and the American Preparatory Academy website to publicize the intent of the Local Education Agency to purchase needed items. The advertisement for bids/proposals or legal notice will be run for a minimum of seven days.

                                                                                                                        

2.An advertisement is required for all purchases over the district’s small purchase threshold of $50,000.  The announcement will contain a:

 

a.general description of items to be purchased

b.deadline for submission of questions and the date written responses will be provided including addenda to bid specifications, terms and conditions as needed

c.date of pre-bid meeting, if provided, and if attendance is a requirement for bid award

d.deadline for submission of sealed bids or proposals, and

e.address of location where complete specifications and bid forms may be obtained.

 

3.The developer of written specifications or descriptions for procurements will be prohibited from submitting bids or proposals for such products or services.

 

4.The IFB or RFP will clearly define the purchase conditions. The following list includes requirements to be addressed in the procurement, as applicable:

a)Contract period

b)LEA is responsible for all contracts awarded (statement)

c)Date, time, and location of IFB/RFP opening

d)How the vendor is to be informed of bid acceptance or rejection

e)Delivery schedule

f)Set forth requirements (terms and conditions) which bidder must fulfill in order for the bid to be evaluated

g)Benefits to which the School Food Authority will be entitled if the contractor can not or will not perform as required

h)Statement regarding the return of purchase incentives, discounts, rebates, and credits to the LEA’s non-profit Child Nutrition account

i)  Contract provisions as required in Appendix II to 2 CFR 200

j)  Procuring instrument to be used are purchase orders from firm fixed prices after a formal bidding

k)Price adjustment clause (tied to an appropriate) (Consumer price index, or other as stated in terms and conditions for pricing and price adjustments)

l)  Specific bid protest procedures

m)   A provision requiring access by duly authorized representatives of the LEA, State Agency, United State Department of Agriculture, or Comptroller General to any books, documents, papers and records of the contract which are directly pertinent to all negotiated contracts

n)Method of shipment or delivery upon contract award

o)A provision requiring the contractor to maintain all required records for six years after final payment and all other pending matters (audits) are closed for all negotiated contracts

p)Description of process for enabling vendors to receive or pick up orders upon contract award

q)A provision requiring the contractor to recognize mandatory standards/policies related to energy efficiency contained in the State Energy Plan issued in compliance with the Energy Policy and Conservation Act (PL 94-165)

r)Signed statement of non-collusion

s)Signed Debarment/Suspension Certificate or statement included in the contract or copy of Excluded Parties List System (EPLS).

 

5.Specifications and estimated quantities of products and services prepared by SFA and provided to potential contractors desiring to submit bids/proposals for the products or services requested. When specifying a “brand name” an “equal” product must be allowed to be offered [2 CFR 200.319(6)]  

 

6.If any potential vendor is in doubt as to the true meaning of specifications or purchase conditions, interpretation will be provided in writing to all potential bidders by the Executive Director and date specified.

a)The Executive Director will be responsible to ensure all SFA procurements are conducted in compliance with applicable Federal, State, and local procurement regulations. 

b)The following criteria will be used in awarding contracts as a result of bids/proposals.

i.Price

ii.Quality

iii.Ability to meet nutrition guidelines of NSLP, After School Snack Program

iv.Ability to meet program requirements of NSLP, After School Snack Program, FFVP

 

7.In awarding an RFP, a set of award criteria in the form of a weighted evaluation sheet will be provided to each bidder in the initial bid document materials.  Price alone is not the sole basis for the award but remains the primary consideration among all factors when awarding a contract.  Following evaluation and negotiations, a firm fixed-price or cost-reimbursable contract is awarded.

a)The contracts will be awarded to the responsible bidder/proposer whose bid or proposal is responsive to the invitation and is most advantageous to the LEA, price as the primary and other factors considered.  Any and all bids or proposals may be rejected in accordance with the law.

b)A member of the district finance team is required to sign on the bid tabulation of competitive sealed bids or the evaluation criterion score sheet of competitive proposals signifying a review and approval of the selections.

c)The Executive Director is responsible for reviewing the procurement system to ensure compliance with applicable laws. 

d)The Food Service Director is responsible for documenting the specific product received.

e)Any time an accepted item is not available, the Food Service Director will select the acceptable alternate.   The contractor must inform the Food Service Director within 24 hours of ordering when a product is not available.  In the event a non-domestic agricultural product is to be provided to the LEA, the contractor must obtain, in advance, the written approval of the product. The Food Service Director must comply with the Buy American Provision.

f)Full documentation as to the reason an accepted item was unavailable, and to the procedure used in determining acceptable alternates, will be available for audit and review. The person responsible for this documentation is the Food Service Director.

g)The Food Service Director and Executive Director are responsible for maintaining all procurement documentation.

i. A paper copy will be printed and kept in a binder managed by the Operations Director

ii. A digital copy will be kept on the school lunch google drive

iii. A digital copy of all evaluation records will be uploaded to the State Procurement website, so 

  long as that information is not shown to the public (currently the notes section allows this).

 

C.If the amount of purchases for items is less than the district’s small purchase threshold, the following, SMALL PURCHASE PROCEDURES, including quotes, will be used as outlined in Utah State Administrative Code Title R33.  Quotes from an adequate number of qualified sources will be required.

 

1.Written Specifications will be prepared and provided to the vendor.  When specifying a “brand name” an “equal” product must be allowed to be offered [2 CFR 200.319(6)]

2.Each vendor will be contacted and given an opportunity to provide a price quote on the same specifications. A minimum of two vendors shall be contacted.

 3.The Food Service Director will be responsible for contacting potential vendors when price quotes are needed.

 4.The price quotes will receive appropriate confidentiality before the award.

 5.Quotes will be awarded by the Food Service Director.  Contracts awarded will be to the lowest and best quote based upon quality, service availability, price, and/or ability to meet the guidelines/requirements of the Child Nutrition Program.

 6.The Food Service Director will be responsible for documentation of records to show the selection of vendor, reasons for selection, names of all vendors contacted, price quotes from each vendor, and written specifications.

 7.The Food Service Director will be responsible for documentation that the actual product specified is received.

 8.Any time an accepted item is not available, the Food Service Director will select the acceptable alternate. Full documentation will be made available as to the selection of the acceptable item.

 9.Bids will be awarded on the following criteria:

a.Price (must be Primary Factor)

b.Quality

c.Ability to meet the guidelines/requirements of the Child Nutrition Program(s).

10.The Executive Director is required to sign all quote tabulations, signifying a review and approval of the selections.

 

D.  If items are available only from a single source or when the award of a contract is not feasible under small purchase, sealed bid or competitive negotiation,NON-COMPETITIVE PROPOSAL procedures will be used:

 

1.If the cost exceeds the LEA’s small purchase threshold the non-competitive proposal (sole source) must be publicly posted.

2.Written Specifications will be prepared and provided to the vendor.

3.The Executive Director will be responsible for the documentation of records to fully explain the decision to use the non‑competitive proposal. The records will be available for audit and review.

 4.The Food Service Director will be responsible for documentation that the actual product or service specified was received.

5.The Executive Director will be responsible for reviewing the procedures to be certain all requirements for using single source or non‑competitive proposals are met. 

6.A record of non-competitive negotiation purchases shall be maintained by the Executive Director. The record of non-competitive purchases shall include, at a minimum, the following:

a.item name

b.dollar amount

c.vendor, and

d.reason for non-competitive procurement

 7. The Executive Director will approve, in advance, all procurements that result from non-competitive negotiations.

 

E.  Miscellaneous Provisions:

 

1.New product evaluation procedures will include: (none determined at this time)

2.The School Food Authority agrees that the reviewing official of each transaction will be the Food Service Director.                                     

3.Payment will be made to the vendor when the contract has been met and verified and has met the SFA’s procedures for payment. (If prompt payment is made, discounts, etc. are accepted.)

4.Specifications will be updated as needed.

5.If the product is not as specified, the following procedure will take place:

a.School Lunch Employee will notify Food Service Director

b.As directed by the Food Service Director, the School Lunch Employee may refuse delivery, and no payment will be made to the vendor for that product.

c.As directed by the Food Service Director, the School Lunch Employee may accept delivery, and adjustments to the payment may be made on the invoice for that product.

d.The Food Service Director will work with the vendor to make adjustments that allow the CNP guidelines to be met.

 

F.  Emergency or “Pressing Need” Purchases

 

1. If it is necessary to make a one-time emergency procurement to continue service or obtain goods, the purchase must be authorized using a purchase order signed by the Food Service Director. The following emergency procedures shall be followed.  All emergency procurements shall be approved by the Food Service Director.  At a minimum, the following emergency procurement procedures shall be documented:

 

a.item name

b.dollar amount

c.vendor, and

d.reason for emergency

2.  The LEA shall retain all books, records and other documents relative to the award of the contract for six (6) years after final payment.  Specifically, the LEA shall maintain, at a minimum, the following documents:

 

a)The written rationale for the method of procurement;

b)A copy of the original solicitation;

c)The selection of contract type;

d)The bidding and negotiation history and working papers;

e)The basis for contractor selection;

f)Approval from the State agency to support a lack of competition when competitive bids or offers are not obtained;

g)The basis for award cost or price;

h)The terms and conditions of the contract;

i)  Any changes to the contract and negotiation history;

j)  Billing and payment records;

k)A history of any contractor claims; and

l)  A history of any contractor breaches.

 

G.  In accordance with 63G-6a-2400, the following conduct will be expected of all persons who are engaged in the awarding and administration of contracts supported by School Food and Nutrition Program Funds.  These written standards of conduct are: 

 

1.No employee, officer, or agent shall participate in the selection or in the award or administration of a contract supported by program funds if a conflict of interest, real or apparent, would be involved. Conflicts of interest arise when one of the following has a financial or other interest in the firm selected for the award:

 

a.The employee, officer or agent;

b.Any member of the immediate family;

c.  His or her partner;

d.An organization which employs or is about to employ one of the above.

 

2.Employees, officers, oragents shall neither solicit nor accept gratuities, favors, or anything of monetary value from contractors, potential contractors, or parties to sub-agreements.                     

3.Penalties for violation of the standards of code of conduct of the School Child Nutrition Program should be:

 a.  Reprimand by Board of Education;

b.Dismissal by Board of Education;

c.Any legal action necessary




B-2.2 CLASSROOM, ADMIN, AND SMALL PURCHASES

Chapter B - Business Operations

Part 2.0 Procurement

Section 2.2 Classroom, Administration, and Small Purchases


Policy Statement:

Classroom, Administration, and Small Purchases

As defined in the Staff Handbook and presented in Pre-Service annually, Teachers, Instructors and other staff may spend an annual allotment (classroom/admin budget) on approved classroom supplies and inventory at their leisure—up to the budgeted amount.  The CFO or Operations Manager may approve small purchases under $1000 verbally.  Reimbursement will be made by submitting an Expense Report with original invoices or receipts stapled to the back of the form.  Sales tax paid shall be totaled by the requestor.  Reimbursement will not be made without original receipts.

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B-2.4 PURCHASE ORDERS

Chapter B - Business Operations

Part 1.0 Financial

Section 2.4 Purchase Orders 

Policy Statement:

Purchase Orders

Purchase Orders should be issued for all purchases of $2500 or greater and may be issued for purchases less than $2500 as appropriate.  All PO's issued will be generated from a pre-numbered PO log and entered into the log for future accounting.  PO's less than $5000 may be generated verbally, providing the PO number is given to the vendor for use in invoicing and the purchase is entered into the PO log; however, PO's issued in writing are preferred to avoid errors.  Authorized purchasers include the CFO, Operations Manager, Purchasing Manager and Curriculum Specialist.  Other staff may purchase materials as authorized by the CFO and Operations Manager.  Staff members in need of goods and services must present a request to the CFO, Operations Manager or Curriculum Specialist for procurement.

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B-2.5 RECEIVING

Chapter B - Business Operations

Part 2.0 Procurement

Section 2.5 Receiving


Policy Statement: 

Receiving

Goods and services will be received by signature into the school only after all goods have been counted and missing or damaged items are noted on the shipper's delivery ticket.  School secretaries and administrative staff may sign for shipments after receipt and review of this policy.  Shipments may be refused and returned to the sender if appropriate, and allowed by the carrier (UPS, FedEx, etc.).  A copy of the delivery ticket for good received will be placed into the CFO or Operations Manager's mailbox.  WHEN IN DOUBT, STAFF SHALL NOT SIGN FOR GOODS.  Staff may refuse the shipment and the carrier will return the shipment to the vendor.  Packing Slips (accompanying most shipments) must be removed by the receiver and signed off as "received" (noting discrepancies) and placed in the CFO or Operations Manager's mailbox.

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B-2.6 INVOICING

Chapter B - Business Operations

Part 2.0 Procurement

Section 2.6 Invoicing

  

Policy Statement:

Invoicing

All vendors receiving a PO from American Prep will submit an original invoice by mail, fax or e-mail referencing the PO number.  Payments will be made in accordance with PO terms (typically Net 30) and shall not exceed the total PO amount, unless approved by the buyer and CFO or Operations Manager.

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B-2.6.1 INVOICE APPROVAL FOR PAYMENT

Chapter B - Business Operations

Part 2.0 Procurement

Section 2.6 Invoicing

Paragraph 2.6.1 Invoice Approval for Payment

 

Policy Statement:

Invoice Approval for Payment

Invoices received will be placed in the CFO or Operations Manager's mailbox.  Invoices will be reviewed for accuracy, matched up and compared with PO's, Packing Slips, etc. and forwarded by the CFO or Operations Manager to the appropriate buyer for written approval (initials and "OK to pay" noted on the invoice).  The buyer shall ensure that all goods and/or services were received before written approval will be given.  The buyer shall work with vendors to resolve differences for incomplete orders and communicate problems to the CFO or Operations Manager.  Approved invoices shall be placed (timely) in the CFO or Operations Manager's mailbox for payment, with exceptions noted.

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B-3.0 PAYMENT

B-3.1 PAYMENT

Chapter B - Business Operations

Part 3.0 Payment

Section 3.1 Payment


Policy Statement:

Payment

The CFO or Operations Manager shall again review the invoice for accuracy, compare it to the PO log and double check to verify that the invoice has not already been paid.  When a discrepancy occurs, the buyer will be contacted for approval.   Invoices are entered into the school's accounting system consistent with the Cash Disbursement guidelines in Section B-1.9 (Section E-11), coded to the appropriate expense account, including the Sales Tax Refund Account for certain purchases (see Chart of Accounts). Checks are generated by laser printer.  Invoices are stamped "Paid" and the check number is written on the face of the invoice.  The vendor name is clearly identified (highlighted if necessary) for filing by the PAYEE in the A/P open-shelf files.  All checks written over $50,000 require governing board member's signature. Payment will be made within terms to ensure the school maintains a good credit rating.

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B-3.2 DOWN PAYMENTS OR DEPOSITS

Chapter B - Business Operations

Part 3.0 Payment

Section 3.2 Down Payments or Deposits

  

Policy Statement:

Down Payments or Deposits

Down payments or deposits are discouraged; however, if a request exceeds $2000 (or 50% of a PO) it may be made only upon approval of the CFO and Operations Manager.  The CFO or Operations Manager will ensure that vendors requiring a down-payment or deposit are evaluated to ensure the integrity (credibility and reliability) of the vendor before payment is made either by check, wire transfer or debit card.

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B-3.3 DEBIT OR CREDIT CARD PURCHASES

Chapter B - Business Operations

Part 3.0 Payment

Section 3.3 Debit or Credit Card Purchases


Policy Statement:

Debit or Credit Card Purchases

Debit or credit card purchases are discouraged for procurement where the purchase can conveniently be made on net terms.  In circumstances where debit or credit procurement is more convenient or purchasing must be expedited, payment may be made by debit or credit card providing all aspects of this policy are employed, including obtaining an original invoice and the establishment of the integrity (credibility and reliability) of the vendor.  Debit cards are strongly discouraged for use on the Internet and are only to be used online with prior approval of the CFO.  Debit or credit cards may be issued to employees as approved by the Board and under written agreement with the employee named on the card and in accordance with the terms of the school's VISA Card Agreement.  All debit or credit card purchases must be accompanied by a transaction receipt and must be reconciled to account statements monthly.  Transaction receipts must be stapled to monthly account statements and forwarded to the CFO or Operations Manager for payment.  Salts tax paid shall be totaled and written on the front page of the account statement.

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B-3.4 PETTY CASH

Chapter B - Business Operations

Part 3.0 Payment

Section 3.4 Petty Cash

  

Policy Statement:

Petty Cash

The school will maintain a petty cash account with a balance of $200 per campus.  Amounts greater than this may be maintained for brief periods, and for specific purposes, as approved by the CFO or Operations Manager.  Reconciliation will occur as needed by obtaining replacement cash from the bank via check.  A file will be maintained in Accounts Payable titles Petty Cash that will hold all petty cash receipts corresponding to each check written.  Handwritten receipts may be accepted on a limited basis as approved by the CFO or Business Manager.

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B-3.5 PAYMENT TO ADMINISTRATORS*

Chapter B - Business Operations

Part 3.0 Payment

Section 3.5 Payment to Administrators


Policy Statement:

Payment to Administrators

Payments to executive level employees (signatories on the checking account) for any reason may not be made under their own signature.  Payment to all employees for approved expenses may be made in accordance with the policies outlined above.  Payments to W-2'd employees for services may be made through payroll for regular wages, bonuses, stipends, advances (according to policy), etc.

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B-4.0 INVENTORY

B-4.1 DEPRECIATION

Chapter B - Business Operations

Part 4.0 Inventory

Section 4.1 Depreciation


Policy Statement:  

Depreciation

All purchases will be expensed for state and federal reporting except for tax return reporting, which will show new depreciable assets with an original single-item purchase price greater than $500. 

Assets purchased with federal funds, with original single-item purchase price greater than $500, will be depreciated according to LEA policy at 5 years.  After five years, the inventory will be deemed surplus property.

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B-4.2 ASSET DISPOSAL/SURPLUS PROPERTY

Chapter B - Business Operations

Part 4.0 Inventory

Section 4.2 Asset Disposal/Surplus Property

 

Policy Statement:

Asset Disposal.Surplus Property

Inventory purchased with federal funds, and with remaining functional life at the close of the federal grant period, will be repurposed for a similar program.

Items deemed surplus by the Director and CFO or Operations Manager will be disposed in accordance with applicable state and/or federal asset disposition guidelines, given away as employee incentives (as approved by the Board), sold online or donated to agencies or other appropriate charitable institutions.

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B-5.0 EMPLOYEE REIMBURSMENT

B-5.1 TRAVEL REIMBURSEMENT

Chapter B - Business Operations

Part 5.0 Employee Reimbursement

Section 5.1 Travel Reimbursement

 

Policy Statement:

Travel Stipend (meal allowance)

Employees who are required to travel for school related purposes more than fifty miles from the school will receive a stipend for meals up to $30.00 per day traveled, prorated for partial days.  Meal receipts are requested, but not required (HBM recommendation).


Transportation Expenses (for Travel)

Employees who travel by airplane or other means requiring air or ground transportation for school related purposes will be reimbursed for approved travel-related expenses including lowest-cost (or otherwise approved) airfare, ground transportation and lodging for the required portion of the trip only.

  

Mileage Reimbursement

Employees who use personal vehicles for approved school-authorized business will be reimbursed for mileage providing a mileage log is maintained for the trip and submitted for reimbursement via the Expense Report.  Per IRS regulations, reimbursement for travel between campuses is made for the trip between campuses only, not to a campus from home or from the campus to home.  The rate of reimbursement will be determined by current IRS regulation. 


Download Reimbursement Form

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B-5.2 CELL PHONE REIMBURSEMENT

Chapter B - Business Operations

Part 5.0 Employee Reimbursement

Section 5.2 Cell Phone Reimbursement

 

Policy Statement:

Cell Phone Reimbursement

At the school's discretion, and as approved by the CFO or Operations Manager, the school may reimburse personal cellular telephone expenses for approved administrative employees based on the schools needs and usage, or expected usage.  The CFO or Operations Manager shall review the school's needs and the individual's cellular bills to determine an appropriate reimbursement cost and percentage (typically 50, 90 or 100%).  Reimbursement is made on a monthly basis.

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B-6.0 EMPLOYEE COMPENSATION

B-6.1 PAY FOR INSTRUCTORS SUBBING FOR TEACHERS

Chapter B - Business Operations

Part 6.0 Employee Compensation

Section 6.1 Pay for Instructors Subbing for Teachers

  

Policy Statement: 

Pay for Instructors Subbing for Teachers 

Instructors who substitute-teach for Teachers when requested by Administration will have increased pay of $20 (maximum) for a full day and $10 (maximum) for one-half day above their regular pay.  The school shall not increase compensation for substitute-teaching time less than one-half day.

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B-6.2 MEANS OF COMPENSATION

Chapter B - Business Operations

Part 6.0 Employee Compensation

Section 6.2 Means of Compensation


Policy Statement:

Receiving Payment by Check

Payments received by check are stamped "for deposit only" and are recorded in an Excel Deposit Slip.


Receiving Payment in Cash

Payments received in cash are to be forwarded to the CFO or Operations Manager immediately after an event for securing and deposit preparation.  Cash payments received by the school will be recorded in an Excel Deposit Slip and prepared by staff or the FSO for timely deposit.  Two persons must count the cash and verify the amount for deposit.  If the cash amount exceeds $1000, the deposit must be made within three business days. 


Receiving Payment by Credit Card

During the Friends of APA fundraising campaign and at other times, the school may accept Visa, MasterCard and American Express donations.  Charge slips will be processed in a batch within two weeks of receipt and will be recorded in the school's accounting system when the bank statement is received that reflects the settlement with the Merchant Processor.     


Direct Deposits

Deposits will be made by persons other than those preparing the deposits and other than those reconciling bank accounts.  Checks are required to be copied and attached to the Excel Deposit Slip when small in number.  Other deposit documents shall be stapled to Excel Deposit Slips.  Deposit transaction receipts shall be received, stapled to the Excel Deposit Slip and returned to the CFO or Operations Manager.  Deposit Corrections when received will be verified and corrections will be made to the Excel Deposit Slip when needed.  Bank deposits must be made timely.

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B-6.3 EMPLOYEE ADVANCE

Chapter B - Business Operations

Part 6.0 Employee Compensation

Section 6.3 Employee Advance

 

Policy Statement:

Employee Advance

Requests for pay advances may be granted if:

  • An evaluation shows an ability to repay the advance with no financial risk to the school.
  • The advance does not exceed the amount of pay already earned up to a maximum of 2 weeks worth of net pay.
  • The CFO or Operations Manager will assess if there are sufficient accumulated wages to cover the advance in one pay period.
  • Repayment can be made at the next payroll date.
  • The request is reviewed and approved by both the Director and CFO or Operations Manager. 


Advances of Merit Pay or Administrative Bonus may be granted if:

  • The advance is equal to or less than the net amount of Merit Pay earned.
  • An evaluation shows that the employee will be returning and employed by the school per the Merit Pay Policy.
  • The request is reviewed and approved by both the Director and CFO or Operations Manager.


Employee loans will not be given in any form except as allowed in the school's retirement plan(s) policy.


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B-6.4 PAYROLL PROCEDURES

Chapter B – Business Operations

Part 6.0 Employment Compensation

Section 6.4 Payroll Processing


Policy Statement:

Payroll Procedures

Policy Statement:  Every employee is issued a Letter of Understanding or an Offer Letter that states their hourly pay rate or annual salary, payment is made based on one of these letters.  Payroll is processed on a semi-monthly basis.  The pay periods are the 1st-15th, paid on the 22nd of the month and the 16th-the last day of the month, paid on the 7th of the month.  If payday lands on a Saturday, Sunday or Federal Holiday, employees are paid on the business day prior to the weekend or holiday.


Hourly Employees

  1. Employee pay rate information is entered into the payroll system upon hire.
  2. Employees are instructed on how to use the time clock system, they may log into a computer or download the app and track their hours by punching in and out of the time clock. 
  3. Employees do not have the ability to adjust their own timecards.  If an error is made the employee must have their supervisor or someone in the payroll department adjust their timecard.
  4. At the end of each pay period employees should review and verify their timecards. Any timecard errors must be corrected by a supervisor or payroll department.
  5. At the end of each pay period supervisors or the payroll department review the employee timecards, fix errors, and verify the timecards.
  6. When timecards have been verified, the payroll department runs 4 reports before exporting to the payroll system. 
  7.  Exceptions Report. This report checks for errors and makes sure all missing punches, department mismatches, etc. have been resolved. 
  8.  Hours Breakdown Summary Report.  This report gives the totals needed to verify in HCM once hours have been imported. 
  9.  Disbursement Detail Report.  This shows all Teacher and Instructor bonuses and stipends that were entered into TimeForce that will also be imported to HCM.
  10. Hours Summary Report.  This will show all inactive employees that have hours to be paid in the system.  These hours do not import into HCM and therefore, a manual entry need to be made in order for them to be paid.
  11. A report in the payroll system is run to show the number of hours recorded before hours are imported from the time clock system.
  12. Hours are exported from the time clock system to the payroll system.
  13. A reconciliation is completed to assure all hours from the time clock system were properly imported to the payroll system. 
  14. Hourly employees are paid the hours they tracked in the time clock system.


Salaried Employees 

  1. Employee pay rate information is entered into the payroll system upon hire.
  2. When payroll is processed, the payroll system automatically pays salaried employees the semi-monthly pay rate that is entered into the system upon hire.

  

Processing Payroll

  1. When the hours from the time clock have been imported and reconciled a review of the entire payroll is completed by the payroll manager.
  2. When all adjustments have been made and the payroll is ready to be processed, the payroll manager notifies his supervisor the payroll is ready for review.
  3. The payroll manager’s supervisor reviews the payroll.  Questions are discussed and any discrepancies are fixed.
  4. After any discrepancies and questions are resolved, the Payroll Manager processes the payroll by submitting it to the payroll company.

 

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B-7.0 RECORDS POLICY

B-7.1 CLASSIFICATION OF RECORDS

Chapter B - Business Operations

Part 7.0 Records Policy

Section 7.1 Classification of Records

 

Policy Statement:

Classification of Records

Public Records

  1. Public records shall include:
    1. Official (approved) minutes and actions of the Governing Board unless the information is private, controlled, protected or exempt. 
    2. Official school policies. 
    3. Executed contracts and accounts that are not private, controlled, protected or exempt.
    4. Names, gender, job titles, gross wages, job descriptions and dates of employment of all current or former employees. 
  2. Public records shall be made available according to guidelines outlined in GRAMA. 


Private Records

  1. Private records shall include Personnel files, including performance evaluations and all other documents or information included in a current or former employee's personnel file. 
  2. Documents related to unemployment or welfare benefits, social services, personal finances, medical conditions or military status. 
  3. Student records and information not published in the public School Directory.
  4. Private records shall be available to the subject of the records and other authorized individuals or agencies.
  5. Access to student records shall be in accordance with the Family Educational Rights and Protection Act (FERPA).


Controlled Records

  1. Controlled records shall include records containing medical, psychological or psychiatric information that if disclosed could be detrimental to a person's mental health or safety.
  2. Controlled records are not open to the subject of the record but are open to authorized persons or agencies. 


Protected Records

  1. Protected records are only open to authorized individuals or agencies with an appropriate court order. 
  2. Protected records shall include:
    1. Contracts in negotiation and documents related to such contracts.
    2. Individual records that if disclosed would jeopardize life or safety or compromise school property or campus security. 
    3. Academic material not normally disclosed (i.e. test questions) in order to protect the integrity of academic programs or student academic performance data.
    4. Minutes from closed meetings in accordance with the Utah Open and Public Meetings act.

Financial Records

Financial records, supporting documents, statistical records, and all other sub-recipient records pertinent to Federal awards, must be retained for a period of three years from the date of the submission of the final expenditure report, or longer in accordance with Utah GRAMA law.

Exempt Records

1.   Exempt records shall include student records protected under the Family Educational Rights and Protection Act (FERPA). 

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B-7.2 RECORDS MANAGEMENT

Chapter B - Business Operations

Part 7.0 Records Policy

Section 7.2 Records Management


Policy Statement:

Records Management

  1. American Prep enrollment, academic and official Board records shall be managed under the direction of the Director.
  2. American Prep records relating to fiscal and asset protection matters including insurance, payroll, budgets, property and equipment, purchasing and banking, etc. shall be managed under the direction of the CFO and Operations Manager. 
  3. Records shall be classified as either public, private, controlled, protected or exempt.
  4. The school shall ensure that all confidential student, family and staff information is kept confidential.  Confidential information includes, but is not limited to the following:
    • Student information containing names, other identifying information, grades, demographic information, registration information, special education information and any other identifying information, including class lists, rolls, etc. outlined in state law and administrative rules. 
    • Family information containing the same information as student information Staff information containing social security numbers, confidential demographic information, pay information, retirement information, health information and other non-public information.


All confidential information to be discarded must be brought to the workroom and placed into the shredding receptacle where it can be shredded and recycled.  This is only for confidential information, not regular recycling.  Volunteers may be approved by the Director, CFO or Operations Manager in writing, for a specific purpose, to assist with work containing confidential information, including student coursework.  Volunteers may not take student work home and must read, understand and sign the school's Volunteer Agreement.  

 

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B-7.2.1 COPYING SCHOOL RECORDS

Chapter B - Business Operations

Part 7.0 Records Policy

Section 7.2 Records Management

Paragraph 7.2.1 Copying School Records

  

Policy Statement:

Copying School Records

The school may charge for expenses related to the duplication of school records for petitioners.  The fee shall be 10 cents per page for duplicating records and labor costs at the rate of $11.46 per hour with a half hour minimum.

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B-7.2.2 RECORDS RETENTION


Chapter B - Business Operations

Part 7.0 Records Policy

Section 7.2 Records Management

Paragraph 7.2.2 Records Retention


Policy Statement:

Records Retention

Records will be maintained and archived in accordance with the guidelines of the Utah State Archives at https://archives.utah.gov/ or https://archives.utah.gov/recordsmanagement/grs/sdgrslist.html  When general school records or student work are deemed unnecessary and it is not required that the school archive them, staff shall ensure that any record containing student or staff names and/or confidential information are placed into appropriate locked bins for secure destruction. 


Medical Log Records (p. 123): 3 years after graduation or after student leaves the school and then destroy.

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B-7.3 RECORDS REQUESTS -STUDENTS

Chapter B - Business Operations

Part 7.0 Records Policy

Section 7.3 Records Requests

 

Policy Statement:

 

Records Requests

  1. Requests for records review shall be made during regular school office hours. 
  2. Requests to review private, controlled or protected records must be made in writing with proof of the right of the individual or agency to access the records by verifiable written release of the record subject, court order or power of attorney. 
  3. The Director, CFO or Operations Manager shall determine whether access to the records will be granted within ten (10) days or denied in writing specifying the reason.
  4. The school shall act in accordance with the Family Educational Rights and Protection Act (FERPA) and the Health Insurance Portability and Accountability Act (HIPAA).


High School Transcripts

  1. At the request of a student's legal guardian, in accordance with FERPA, upon completing the steps to transfer, or after successfully completing 9th grade, American Preparatory Academy will send transcripts to the requested school.
  2. The Junior High Director will print off three copies of the student's transcript from Student Information System (SIS). One copy will be sent to the student's legal guardian's place of residence. A second copy will be placed in the student's permanent record, which will be sent to the new school. A third copy will be kept by American Preparatory Academy until the student completes High School. This copy will either be kept on file or scanned and digitally stored.

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B-7.4 RECORDS REQUESTS - EMPLOYEE

Chapter B - Business Operations

Part 7.0 Records Policy

Section 7.4 Records Requests


Policy Statement:

Employee Files

Personnel files are private company records. Employee files are kept in a locked cabinet. And are available only to those people in the company who have a legitimate business need to access the files. The human resources department, the individual employee's manager, and the employee have a right to see an employee's file. This protects the employees' privacy.


Keeping Medical Records Separate

Special guidelines apply to medical information pertaining to our employees. All medical records are kept confidential and separate from other personnel records. This information may be revealed only to safety and first aid workers, if necessary to treat the employee or provide for evacuation procedures; to the employee's supervisor, if the employee's disability requires restricted duties or a reasonable accommodation; to government officials as required by law; and to insurance companies that require a medical exam.

 

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B-7.5 STUDENT PRIVACY

Chapter B - Business Operations

Part 7.0 Records Policy

Section 7.4 Student Privacy

  

Policy Statement: 

Student Privacy

In order for American Prep to remain compliant with HIPPA and FERPA federal guidelines, all student records must be treated as confidential.  No student records may be distributed outside of American Prep unless written permission is given by the parent/guardian.  Student information may be shared within the school on a limited, need-to-know basis. 


With regard to student schoolwork, it is allowable to have volunteers and other students correct student work.  Volunteers must be instructed in writing, and verbally by the classroom teacher in the importance of student confidentiality.  Students will correct work in class, utilizing the red/blue pen system (students take the tests or work the assignment in pencil, then pencils are put away and red/blue pens are taken out.  Errors are circled in red, correct answers are given a checkmark, and corrections are made in blue ink following the correcting session.) Students may exchange papers to correct each other's work or they will correct their own work in different situations.


Any unneeded paperwork that has student names or identifying data on it should be shredded by using the Cintas/Shred Pro bin in the Staff Workroom.  Paperwork that includes student names or identifying data should NEVER be thrown away in the garbage or recycled in the regular recycling containers. 

 

Policy Cross-reference:       D-6.4 and F-4.2 Student Privacy

                                               C-9.2E-7.4F-7.3 and I-6.2 Volunteer Agreement

 

Legal References:               Protection of Pupil Rights Amendment (PPRA) - Surveys, etc.

                                              FERPA

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 B-7.6 SCHOOL RECORDS RETENTION*

Chapter B - Business Operations

Part 7.0 Records Policy

Section 7.6 School Records Retention

*need to add retention items

Policy Statement: 


School DocumentsRetention TimeDesignationDescription
ACTIVITIES REPORT FILESPermanent. May be transferred to State Archives.PublicThese reference files describe the school's special activities such as dances, tournaments, awards banquets, homecoming activities, school plays, workshops, and the annual prom. They are used by teachers and student committees as a planning tool. The files include receipts, programs, flyers, and an activity report which has a description of the activity, items purchased for the activity, amount of money spent, date and name of the event.
ADMINISTRATIVE SUBJECT FILES1 yearPublicThese are subject files maintained solely for reference purposes. They contain a variety of types of information including general correspondence, newspaper clippings, reports, completed forms, flyers, copies of instructions, reports and brochures, district memoranda, and instructions.
ANNUAL FINANCIAL SUMMARY REPORT4 yearsPublicThis report is submitted annually to the district's business administrator and is used for auditing purposes. It includes the beginning cash balances in checking and savings accounts as well as total annual revenues, expenditures, changes in investments, and the cash balance at the end of the fiscal year.
ATTENDANCE RECORDS1 yearPublicThese records document student attendance. They are used to create reports. They include biweekly bubble sheets, computer reports, and term-to-date reports. The biweekly bubble sheets record hourly student attendance and are scanned daily. They serve as a worksheet for the district's attendance system. The daily computer report is a compilation of all student absences and is printed at the end of the day. The term-to-date report is a computer report that records all student absences by classes. It is printed weekly and is given to each teacher for verification. The records include date, district and school codes, grade, student's name and number, days absent, days tardy, and totals.
ATTENDANCE SUMMARY REPORT5 yearsPublicThis is a computer report on student attendance generated by the school secretary from data entered throughout the quarter/semester/trimester. It is used for reference purposes. The year end report lists attendance by students for the school year. It includes date, student number and name, sex, number of days absent, and number of days present.
BANK STATEMENTS4 yearsPublicThese are monthly statements showing the amount of money deposited to or withdrawn from the school's bank account. They are used for accounting purposes. They include date, bank name, deposits, withdrawals, and cash balances (with interest on daily bank balances).
BUDGET EXPENDITURE REPORT1 yearPublicThis report form is used by the schools to track expenditures for comparison with district reports. The district audits these records annually. They include budget number, budget allowance, budget classification, date, requisition number, company and items, requisition amount, amount paid, and balance.
BUS TRANSPORTATION REQUEST2 yearsPublicThis form is used to request buses for special activities and school trips. The school retains a copy of the form and submits a copy to the district's Transportation Department. These requests are submitted prior to the activity (per district policy) for bus scheduling and driver's assignment. The form includes date, requesting school, destination, date needed, projected departure and return times, nature of trip, and approval signatures.
BUS TRANSPORTATION RULES AND REGULATIONS1 yearPublicThese rules and regulations document parents'/guardian's receipt and approval of acceptable student behavior on school buses. They are sent home at the beginning of each school year to inform parents of the district policies. One copy is retained by the parents for reference while a signed copy is returned to the school where it is retained on file. They include the rules and regulations, parents' and students' signatures, and date.
CANCELLED CHECKS7 yearsPublicThese are cancelled checks returned from the bank indicating that payment was made to payee from accounts previously deposited with the bank.
CAREER LADDER FILES3 yearsPrivateThese files document the career ladder process at the elementary school. They are used by the school principal to review the teachers' goals and accomplishments and to evaluate their teaching abilities. The school principal meets with each teacher on a regular basis to discuss their career ladder and teaching goals. These files include: the results of inventories taken on prerequisite skills, goals for the teachers and the school, various test results (including the California Achievement Test), teaching and observation results. The district normally maintains the official copies of all career ladder records.
COUNSELOR'S STUDENT FILES1 yearPrivateThese are student files maintained by the school's counselors. They are used to become better acquainted with students and to better track their progress during the course of the school year. Although the files may vary somewhat between students, the files usually contain a student course credit summary, Academic Achievement Record, correspondence, test results, academic reports, notes from discussions with students, a locator card, class changes, and notes on disciplinary actions taken on students.
DAILY MEAL PAYMENT REPORT1 yearPublicThis computer report documents the daily collection of payments for meal service. This report records deposits made to the lunch and breakfast funds. It includes the student's name, identification number, amount received, account balance, and total student sales.
DAILY SCHOOL FOOD SERVICE REPORTUntil beginning of next school yearPublicThis daily computer report records individual participation in the school's meals program. The information is retained on-line for one month and then a summary report is printed. The monthly report contains a summary of all meals served daily during the month and is broken down by adult meals, students paid, and reduced and free meals.
FEE WAIVER RECORDS4 years, provided the student has left junior highPrivateThese records document the application and receipt of a waiver for the payment of student fees in accordance with UCA_ 53A-12-103_(1993). The application is sent to all students with a statement of fees owed as part of the registration process. They are completed annually. Parents complete the application and submit it to the school. All fees are suspended until the school determines student's eligibility for fee waiver. If waiver is granted then a fee waiver statement is signed. The records include the application and the fee waiver statement. The application includes the student's name, date, parent's or guardian's name, reason for waiver; and indication of fees being requested to be waived (fee description and amount). The fee statement includes parent's or guardian's name, address, and telephone number; date; student's name and grade; fees being waived; total fees waived; parent's or guardian's signature; and administrator's signature.
FIXED ASSET REPORTSRetain until supersededPublicThis computer report is sent by the district's business administrator to all schools annually. It is used to determine the status of all fixed assets in the school. Schools review the listing and make any necessary additions and corrections and return the report to the district. A corrected report is then sent to all schools. The report includes school name and location code, room, date, page number, asset number, classification number, quantity, manufacturer's description, acquisition date, model number, serial number, and cost.
FOOD PAYABLE VOUCHER3 yearsPublicThis voucher is compiled from all milk, produce, bakery, and other miscellaneous food bills and is submitted at the end of the month to the district office. It is used to reconcile invoices with various company statements and to make payments.
FOOD PRODUCTION RECORD SHEET3 yearsPubilcThis sheet is prepared daily by the school food service for all meals served. It is used to plan meals and to determine menu items needed for meal preparation. The sheet contains the menu items, portion sizes, meal compliance, planned amount and actual amount of food used, vitamin and iron usage, number planned for and number actually served, and tray count.
FREE AND REDUCED MEALS APPLICATIONS3 yearsPrivateThese application forms are completed by families requesting free or reduced price meals. They list all household members, give a breakdown of monthly household income, and require the signature and social security number of the adult household members applying. A section is completed by the school/district, which identifies the approved meal type (free/reduced) and is signed and dated by the approving official.


GENERAL LEDGERS4 yearsPublicThese books (or computer reports) are a summary of receipts and disbursements by account funds. They are maintained by the school treasurer. They include the source of income, amounts of credit and disbursements, totals, and remaining balances.
GIFTED AND TALENTED STUDENT TESTSRetain until student moves to JH; provide summary sheet in student cumulative file.PrivateThese tests are given to elementary students. They are used to determine student eligibility and placement into elementary school gifted and talented programs. They include test score summary sheet, answer sheet (matrix analogy), parent survey, teacher survey, and school ranking of students tested.
GRADE SHEETS3 yearsExempt:34 CFR 99 (2008)These are bound volumes of grade sheets. The sheets include a description of the course, course number, teacher's name, room number, student number, student's name, sex, grade, and the grade received in the class. Grades are recorded in official transcripts.
GRADUATION PROGRAMSPermanent. May be transferred to State ArchivesPublicThese are programs for high school graduations. The programs include high school, date, time and location of the commencement ceremonies, scheduled program, lists of honor graduates, and listing of all graduates.
HISTORIAN'S BOOKSPermanent. May be transferred to State ArchivesPublicThese books document the events of the year. They are compiled by the school's historian. There is a separate book for each school year. The books contain photographs; newspaper articles; programs for special programs and events; the school newspaper; and short written descriptions of special school activities.
HOME EXCUSE FILE1 yearPrivateThis is a file of permission slips or "passes" that allow the student to leave school during school hours. This pass is usually given if the student is ill or has a doctor's appointment. The slip contains the student's name, date, time to be excused, course or courses to be excused, name of school personnel issuing, parents'/guardian's remarks and their signature.
LITERARY PUBLICATIONSPermanent. May be transferred to State ArchivesPublicThese literary publications are published by individual schools to showcase student's literary talents. The booklets include student's poems, short stories, and usually include student illustrations.
LOCATOR CARDS1 year or until end of school yearExempt:34 CFR 99 (2008)This is a card file or automated system used to locate students during regular school hours. It contains the student's name, student number, sex, grade, age, birth date, address, home telephone number, guardian's name, business or work telephone number, student's locker number, a description of all classes, room numbers, and teacher's name.
LUNCH ROOM SUMMARY OF MEALS SERVED REPORT3 yearsPublicThis monthly sheet records all meals served. It is used to create quarterly and annual reports. It contains a breakdown of a la carte items, milk and meals served by category (free, reduced, paid, adult). It is computed on a daily basis and is sent to the district office at the end of each month with a summarized cover sheet.
LUNCH TALLYRetain until information is compiledPublicThis form is completed each morning by the classroom teacher to report the anticipated lunch count for the noon meal. It is used for food preparation purposes and is submitted to the principal's office. This form includes the number of students and adults planning to have lunch as well as the milk count.
MAINTENANCE WORK ORDER3 yearsPublicThis form is used to request maintenance and repair of school equipment or buildings. It is submitted to the Maintenance Department. A copy may be retained by the school. It includes work order number, date, school name, type of repair (building or equipment), principal's/director's approval, account number, repair problem, brand/make, serial number, special instruction, a section designated for office use listing approval or rejection, whether sent and date, quantity, part number and description, cost, travel time and description, hours, total parts used, total labor, person completing, and date.
MEDICATION ADMINISTRATION AND DISPENSING RECORDS

These records document the authorization of school personnel to dispense and administer prescribed medication during the school day. "A public or private school ._._._may provide for the administration of medication to any student of the school" subject to conditions specified in UCA 53A-11-601(1) (1998). "Medications may only be administered to a student if the student's parent or legal guardian has provided a current written and signed request that medication be administered during regular school hours to the student; and student's physician, dentist, nurse practitioner, or physician assistant has provided a signed statement describing the method, amount, and time schedule for the administration and a statement" why it was necessary to administer when "student is under control of school" (UCA_53A-11-601(b)_(1998)). These records include an authorization form and a dispensing log. The authorization form includes student's name, address, telephone number, birthdate; school; district; parent's name and business telephone number; signature of parent or legal guardian; date; date form reviewed and completed by the school health nurse; physician's name, address, and telephone number; and name and type of medication, dosage/amount to be given, frequency/times to be administered, and duration/length of time medication is anticipated to be needed. The log includes the child's name, school, parent, teacher, school year, medication, date initiated dosage and time (with any special instructions), and a daily record of dispensing of the medication during the school<
MONTHLY DEPARTMENT OF AGRICULTURE FOOD USAGE SHEET1 yearPublicThis monthly sheet serves as an on-going inventory on the usage of U.S._Department of Agriculture (USDA) food. The sheet is provided to the elementary school and lists food totals. The school maintains the inventory and submits it to the district office at the end of each month listing all USDA food received, amounts used, and inventories on hand. It is used to compile reports.
MONTHLY FINANCIAL REPORT3 yearsPublicThis monthly report is sent by each elementary school secretary to the district's business manager. It is used to review the school's deposits and expenditures and consists of the monthly bank reconciliation form, bank statements, and copy of the balance sheet.
MONTHLY MEALS PAYMENT REPORT1 yearPublicThis computer report is submitted monthly with bank deposit slips to the district's business administrator. It reports monies collected for school meals served during the month and is used by the district to reconcile bank deposits. It includes amounts collected from teachers and staff, students with reduced costs, regular students, other adults, and daily and monthly totals.
MONTHLY MEALS SERVED REPORT1 yearPublicThis is a monthly report of all meals served. Copies of the report are submitted to the district's food service manager. The reports include date, daily number of meals paid, number of reduced meals served, number of free meals served, total meals served to children, number of meals served to adults, paid meals, total meals, total enrollment, monthly totals, and total dollar values.
PRINCIPAL'S PERSONNEL FILES65 years or 3 years after retirement or death of employeePrivate [or Public:UCA 63G-2-301(1)(b)]These are records maintained by the school's principal on all school employees. They are used for easy reference. The school district office maintains the official personnel file on all district employees. These files include copies of the application form, performance evaluations, career ladder information, and teaching observation forms. The official copies of all personnel files are usually maintained by the district's personnel office.
PUPIL TRANSPORTATION PERMISSION SLIP1 yearPublicThis form documents parent's or guardian's consent for his/her student to ride a school bus during the school year to participate in curricular or extracurricular school activities. The form includes student's name, school's name, school year, date, and parent's or guardian's signature.
PURCHASE ORDERS AND REQUISITION RECORDS4 yearsPublicThese records document the purchase of equipment and other materials made by the school. They are used as a planning tool and for verification purposes. These records contain a computer report, purchase orders and requisition forms. Information includes a description of the item being ordered as well as the price and actual amount paid.
RECEIPT BOOKS4 yearsPublicThese are receipts issued for money paid to the school. Includes payment date, department or fund to which money belongs, receipt number, and amount paid.


REGISTRATION FEE REPORT4 yearsPublicThis computer report serves as a billing for student fees. A copy of the student's schedule is sent to the student during the summer to make any changes if necessary. Fees are published in the local newspaper at least three weeks before school starts. At registration, the student picks up their final schedule stamped with the fees owed. A stamped copy of the report is given to the student as a receipt when fees are paid. It is used to verify fees paid and deposited. The report includes student's name and identification number, grade, sex, fee description, amount, totals, and date paid.
RENTAL AND FACILITY SUPERVISION REPORT1 yearPublicThis monthly report is submitted to the district's business administrator on all school building rentals. It is used for accounting purposes. It includes the school name, month and year, name of agency using facility, date used, facility used, total hours used, fees collected, other monies collected, name of persons assigned by principal, total time spent by supervisor, and principal's signature. A school property form completed by persons/organizations requesting use of school buildings may be attached to the report. The form is used to obtain approval for school rentals. If approval is granted the contract is signed between the parties.
SCHOOL BULLETINS1 yearPublicThese are daily bulletins printed or e-mailed by the principal's office for the faculty and staff. They include announcements and other items of interest to the school's employees.
SCHOOL HANDBOOKPermanent. May be transferred to State ArchivesPublicThis handbook is an annual publication describing current school information. It is used for reference purposes. It includes a brief history of the school, student association constitution, school and district calendars, listings of student officers and teachers, school policies, and a student directory.
SCHOOL HISTORIESPermanent. May be transferred to State ArchivesPublicThese histories are compiled by the schools. They are used for reference purposes. They describe the school's beginnings and developments and are updated annually to include significant school activities.
SCHOOL NEWSPAPERSPermanent. May be transferred to State ArchivesPublicThis is the school newspaper that reports on students, teachers, and school activities. It is compiled by the newspaper staff with the assistance of teacher advisors. Articles and photographs concerning the students, teachers and other school personnel, the school, and may include some coverage of local, national, and international events of interest to its readers.
SCHOOL'S ACCOUNTS PAYABLE4 yearsPublic [or Private: Social Security Numbers]These records are used to pay school bills. They include copies of checks, invoices, purchase orders, and receiving reports. May also include correspondence with vendors and computer printouts.
SCRAPBOOKS/PHOTO ALBUMSRetain until school's closure then transfer to State ArchivesPublicThese are albums containing photographs taken annually of the school's students, teachers, and school activities. They document the school's student body.
STUDENT CLASS SCHEDULES1 yearPublicThese are copies of individual student class schedules. They are used to direct the student to the assigned classes. The class schedule includes the student's name, student number, sex, age, grade, birth date, address, home phone, parent or guardian, locker number, description of the various courses, class times, and teachers' names.
STUDENT DISCIPLINE FILESRetain for 1 year after student leaves schoolPrivateThese are files maintained by the vice-principal or counselors on students who have misbehaved in class or on the school grounds. The files include notes, teachers' reports, memoranda, standard violation tickets, reprimands, related correspondence, individual progress reports, and student counseling reports.
STUDENT ENROLLMENT REGISTRATION RECORDSRetain until superseded or resolution of all litigationPrivateThese enrollment forms are completed by the parents (or guardians) of all enrolled students for reference use during the school year. They include the date, pupil's name, grade, social security number, birthdate and place, sex, age, pupil's home address and telephone number; mother's and father's/legal guardian's full names, business, and home telephone numbers; name, address, telephone number, and relationship of person authorized to pick up child in case of emergency; medical information including physician's name or medical group and telephone number; indication whether child is allergic to any medication and whether child is currently taking any medication; school last attended (name, address, and telephone number); and parent's or guardian's signature. The enrollment form may also include language spoken at home, names and birthdates of siblings, kindergarten preference (morning or afternoon), whether birth certificate was verified, and teacher's signature.
STUDENT INFORMATION CARDRetain until superseded or resolution of all litigationPrivateThese cards are completed by the parents or guardians of each student at the beginning of the school year. They provide basic information on all students and are used for reference purposes. The card includes date, student's name, birthdate, grade, sex, mailing address and telephone number, father's name and work telephone number; mother's name and work telephone number; indication with whom the student lives; name, relationship, and telephone number of person to contact in case of an emergency; physician's name and telephone number; whether the student has any special medical concerns; and a signed statement notifying parent/guardian that the school has a closed campus and student cannot be released without custodial parent's/guardian written consent.
STUDENT MEMBERSHIP SUMMARY RECORDS3 yearsPublicThis report is completed on student enrollment and dropouts as of October 1. It is used to qualify for state funding. Individual schools directly update the State computer system. The report is printed, signed and audited by district external auditors and sent to the State Office of Education. The report includes student enrollment by school, by grade, and ethnic group. The report also includes the dropout report.
STUDENT REGISTRATION RECORDSRetain for 1 year or until resolution of all litigation or conflicts, if not part of the cumulative folderExempt:34 CFR 99 (2008)These forms are completed for all enrolled students registering for specific classes. They are used to notify students of course requirements and to register for specific classes. The forms include grade, student's name, parent's/guardian's signature, birthdate, sex, and address and telephone number, course requirements for grade level, listings of courses (required, resource, elective, etc.), and indication of class selections.
STUDENT REPORT CARDS1 yearPrivateThese cards document official term grades. They are sent at the end of each trimester/quarter. They are used for reference purpose. The report cards include student's name and identification number; grade level; school; district; school year; subject; teacher's name; period; grades for first, second, and third terms; current term's citizenship grade, days absent and tardy per period; term grade point average; parent's or guardian's name and address; and telephone numbers for parents/guardians to call for questions. The grades are recorded in the cumulative file.
STUDENT WITHDRAWAL RECORDS2 yearsPrivateThis form documents student school transfer requests. The official copy is retained by the school, while a copy is submitted to the school district office with the student's cumulative record and another is given to the student's parent/guardian. The district then sends the student's records to the receiving school. The form includes name, address, and telephone number of school transferring; student's name, birthdate, date, Utah state identification number, last date attended, and sex; parent's name and new address; new school; whether student is receiving additional school services; indication whether lunches and fees are paid, library books returned, cumulative folder completed; whether a copy of immunizations and academic progress is given to parents. The student's teacher adds name, student's reading level, reading text (page or chapter), math text (page or chapter), other comments, date and teacher's signature.
TIME AND ATTENDANCE REPORTS3 yearsPrivate [or Public:UCA 63G-2-301(1)(b)]These report forms are completed and submitted to the district payroll office each pay period authorizing payments for services rendered. These records include a variety of report forms. The payroll report form is a summary of the contracted professional and classified personnel listing the days of absence, the reason for absence and the name of the substitute. The absence report form is a three part form documenting the absences of the district contracted employee's. The first copy (white) is sent to the district's payroll department, the second copy (canary) is retained by the school, and the third copy (pink) is kept by the employee. The payroll vouchers are submitted by employees for services rendered over and above their regular contract. Payment for such services may include extended career ladder days, substitute pay, supervision of facilities, adult education classes taught, etc. Other records included are career ladder payroll vouchers, W-4 forms, and payroll data sheets for new employees.
TRANSPORTATION ALLOWANCE APPLICATIONS3 yearsPublicThese application forms are completed by parents who must transport their student to and from school or the bus stop. Parents of pupils living 1.5 miles or more from their assigned school are eligible to be paid a transportation allowance when regular school transportation is unavailable under State guidelines. These forms include date, student's name, school, grade, parent's name, telephone number, address, parent's social security number, distance from home to school or distance from home to bus stop, school year covered, parent's signature, district policy, and (if approved) indication of rate to be paid.
WEEKLY ATTENDANCE AND MEALS SERVED SHEETRetain until the end of school yearPublicThese weekly sheets report on daily student absences and meals served. Each morning the sheets are placed in teacher's boxes and they record the absences and meal counts. The sheets are then sent to the office and information is entered into the computer after lunch is served. They are used to create attendance and lunch reports. The sheets include teacher's name, dates, students names, absence, and lunch preference (hot, cold, or milk).
YEARBOOKSPermanent. May be transferred to State ArchivesPublicThese yearbooks document school activities. They are compiled by a yearbook staff with the assistance of a teacher advisor. The yearbooks contain names and photographs of the faculty, staff, and individual students by grade, school clubs, sports, cultural events, and academic and social activities.

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B-8.0 ACCOUNTING PROCEDURES

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B-9.0 NETWORK OPERATIONS*

B-9.1 NETWORK ACCEPTABLE USE POLICY

Chapter B - Business Operations

Part 9.0 Network Operations

Section 9.1 Network Acceptable Use Policy

 

Policy Statement:

The Governing Board recognizes the need for a policy governing the use of the electronic information resources by students and staff. Responsibility is delegated to School Administration for implementing the policy according to established guidelines.

Internet Safety and Acceptable Use references the use of electronic information software and hardware resources made available to staff and students by the American Preparatory, and includes student or staff members' personal electronic devices accessing the school's network.   These resources include, but are not limited to, voice mail, electronic mail, the Internet, wireless transmission and other network files or accounts provided to staff or students, computer hardware, including computers, computer processors, computing devices, wireless hardware and software, printers, scanners, copiers and all other peripheral and computer networking equipment. Staff and student use of electronic information resources must be in support of education and/or research and must be consistent with the educational objectives of American Prep. While access to all materials on a worldwide network cannot be controlled, Internet access in the school is filtered and monitored on an ongoing basis.


Introduction

It is the policy of American Preparatory Academy to:

  1. prevent users from accessing or transmitting inappropriate material over its network via the Internet, electronic mail, or other forms of direct electronic communications;
  2. prevent unauthorized access and other unlawful online activity;
  3. prevent unauthorized online disclosure, use, or dissemination of personal identification information of minors; and
  4. comply with the Children's Internet Protection Act [Pub. L. No. 106-554 and 47 USC 254(h)].


Access to Inappropriate Material

To the extent practical, technology protection measures including Internet filters shall be used to block or filter the Internet or other forms of electronic communications and access to inappropriate information.  All filtering technology and software will be certified as compliant with the Children's Internet Protection Act (CIPA).

Specifically, as required by the Children's Internet Protection Act (CIPA), blocking shall be applied to visual depictions of material deemed obscene or to child pornography or to any material deemed harmful to minors.  Additional categories may be limited or blocked as deemed necessary by the Technology Director.

Technology protection measures may not be disabled on any student devices but may be temporarily disabled on a staff computer only for bona fide research or other lawful purposes.


Inappropriate Network Usage

To the extent practical, steps shall be taken to promote the safety and security of users of the American Preparatory Academy's online computer network when using electronic mail, chat rooms, instant messaging, and other forms of direct electronic communications.

Specifically, as required by the Children's Internet Protection Act prevention of inappropriate network usage includes:

  1. unauthorized access, including so-called hacking, and other unlawful activities; and
  2. unauthorized disclosure, use, and dissemination of personal identification information regarding minors.

Any person found to be using a device to access inappropriate material or attempting to bypass the protective systems outlined in this policy will be subject to limited use.  All appropriate parties will be notified of any inappropriate use, including parents and administrators.  If deemed necessary by the school's administration the offender will have their access to school network and technology resources discontinued.


Education, Supervision and Monitoring

It shall be the responsibility of all members of the American Preparatory Academy's staff to educate, supervise and monitor student usage of the online computer network and access to the Internet in accordance with this policy and the Children's Internet Protection Act.  Monitoring computer usage requires the American Preparatory Academy staff member or authorized volunteer to be present and actively observing usage at all times in which a student has access to the computer.  The assigned staff member may not be engaged in other activities that would prohibit them from observing the usage of the computers.

Students are only permitted to access the network resources through school owned devices.  Personal devices and staff owned devices should not be used by students except to contact help in emergency situations.  Exceptions may be granted to students using devices in compliance with an IEP or as a temporary aid.  Exceptions may only be granted by the Technology Director.  Any device used outside this policy may be confiscated by a school administrator.

Procedures for the disabling or otherwise modifying any technology protection measures shall be the responsibility of the Technology Directory or designated representatives.

The administration or designated representatives will provide age appropriate training for students who use American Preparatory Academy's Internet facilities.  The training provided will be designed to promote American Preparatory Academy's commitment to:

  1. The standards and acceptable use of Internet services as set forth in the Internet Safety Policy;
  2. Student safety with regard to:
    1. safety on the Internet;
    2. appropriate behavior while on online, on social networking Web sites, and in chat rooms; and
    3. cyberbullying awareness and response.
  3. Compliance with the E-rate requirements of the Children's Internet Protection Act ("CIPA").


In accordance with UT 53A-15-1302, a seminar will be provided annually to educate parents on internet safety and other relevant student safety topics.

Following receipt of this training, the student will acknowledge that he/she received the training and understood it.  Each student and their parent or guardian will be given a copy of the Internet Safety Policy and Network Acceptable Use Policy and will sign them indicating that they will abide by the rules and usage requirements therein prior to that student being given access to network and technology resources at American Preparatory Academy.


Public Review

The Internet Safety and Acceptable Use policy was developed in collaboration with the school community at public land trust and governing board meetings.  Revisions to this policy will be on an as-needed basis under the direction of the Technology Director.


Terms and Conditions of This Policy

  1. Acceptable Network Use
    1. Staff and students will use the Internet and other electronic information resources in an appropriate manner, abiding by the rules and regulations described in this policy.
    2. Staff and students who formally publish school related information on the Internet must have proper approvals and abide by school publishing guidelines and procedures.
    3. Staff and students are expected to abide by generally accepted rules of network etiquette. These rules include, but are not limited to, being polite, never sending or encouraging others to send abusive messages, and always using appropriate language.
  2. Unacceptable Network Use
    1. Staff and students may not intentionally transmit or receive material in violation of law or school policy. This includes, but is not limited to, pornographic, indecent or sexually suggestive materials, weapons, controlled substances or alcohol, or incendiary devices. Users are prohibited from posting or sending content that contains threats or is hatefully or racially, ethically or otherwise objectionable. 
    2. Staff and students may not participate in or promote any illegal or inappropriate activities, disruptive use of the network, including disruptive or unauthorized wired, BlueTooth, wireless transmissions, or activities of any kind that do not conform to the rules, regulations and policies of American Prep.
    3. Staff and students may not use the network for product advertisement or political lobbying.
    4. Staff and students may not reveal personal information such as names, addresses, telephone numbers, passwords, credit card numbers or social security numbers. Releasing personal information of others or that of organizations associated with the school is prohibited.
    5. Staff and students may not intentionally harm or destroy school data, the network, or network performance. This includes, but is not limited to, creation and introduction of computer viruses, unauthorized access to restricted systems or programs, or using the school network to illegally access other systems.
    6. Staff and students may not post or transmit photographs, videos or other works of students or staff on the Internet or through communication channels (photographed or recorded at the school, in association with the school, or at school events of any kind) or other electronic files of any kind without the permission of the staff member's direct supervisor or student's academic administrator, and those person(s), parent(s)/ legal guardians or staff members who are the subject, or are incidental participants, involved or contained in electronic file(s). 
  3. Expectation of Privacy
    1. Staff and student files, disks, documents, etc., which have been used or created with school electronic resources are not considered private.  Staff and students have no expectation of privacy in hardware or software, files, disks, documents, websites, blogs or any other electronic medium that are created, stored, downloaded, accessed and/or used in any form on the American Prep network, servers, Internet connections or other computer components owned or on the premises of American Prep.
    2. Likewise, staff and students shall have no expectation of privacy regarding electronic mail transmissions which have been created, received, or sent with school resources.
  4. Discussion/Submission
    1. A parent or legal guardian will participate in a discussion with his/her student regarding proper behavior and use of the network as outlined in this policy.
    2. Staff and students may be required to submit a new Staff/Student Signature of Agreement Form each year or upon special request.
  5. Disciplinary Action
    1. Signatures indicate that the staff member or student (and parent/legal guardian) has carefully read, understood, and agreed to abide by these terms and conditions regarding proper behavior and use of the network. Signatures on the Staff/Student Signature of Agreement Form are legally binding.
    2. Students who violate the terms and conditions of this policy will be subject to disciplinary action, including the possibility of suspension or expulsion from school and appropriate legal action. Access to electronic information may be limited, suspended or revoked.
    3.  Staff who violate the terms and conditions of this policy will be subject to disciplinary action, including the possibility of suspension or termination of employment with the school and appropriate legal action. Access to electronic information may be limited, suspended or revoked.
    4. Staff members are required to return all school supplies and equipment, including technology equipment, issued to them or in their possession in the event their employment is terminated by either party, for any reason, before the former staff member's final check will be issued.


American Preparatory Academy makes no warranties of any kind, either expressed or implied, for the electronic information resources it is providing. The school will not be responsible for any damages a staff member or student suffers while using these resources. These damages may include, but are not limited to, loss of data as a result of delays, employee errors or omissions, or non-deliveries or service interruptions caused by a network system. Use of information obtained by the network system is at the employee's own risk. The American Preparatory Academy specifically denies any responsibility for the accuracy of information obtained through the electronic information resources.


Acknowledgement:  I have read and acknowledge that I understand the Internet Safety and Network Acceptable Use policy.  I understand that violation of the use provisions stated in the policy may result in use limitation, suspension or revocation and/or disciplinary actions by the school, or by legal authorities, including the possibility of suspension or termination of employment or other appropriate legal action. 


 

Parent or Legal Guardian Name (please print):                                                                                       

 

Signature:                                                                                                   Date:                                                 

 

 

#1 Student Name (please print):                                                                Current Grade:                     

 

Student Signature:                                                                        Date:                                                 

 

#2 Student Name (please print):                                                                Current Grade:                     

 

Student Signature:                                                                        Date:                                                 

 

#3 Student Name (please print):                                                                Current Grade:                     

 

Student Signature:                                                                        Date:                                                 

 

 

Related Documents:             I-8.1 Internet Safety and Acceptance of Use

OF I-8.1 ISAU_Staff Acknowledgment

 

Legal References:     UT 53A-15-1302

                                    Children's Internet Protection Act [Pub. L. No. 106-554 and 47 USC 254(h)]

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B-9.2 BLOGS, WEBSITES, SUBSCRIPTIONS, ETC.*

Chapter B - Business Operations

Part 9.0 Network Operations

Section 9.2 Blogs, Websites, Subscriptions, Etc.


Policy Statement:

 

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B-10.0 FACILITIES

B-10.1 FACILITIES USE

Chapter B - Business Operations

Part 10.0 Facilities

Section 10.1 Facilities Use

Policy Statement:

  • School facilities exist and are staffed for the purpose of educating students. 
  • When not in school use facilities may be available for rent by the community. 
  • District buildings and grounds may be used as community civic centers, if it does not interfere with school function or purpose.
  • There is a rental fee for building use for non-school sponsored activities.
  • Requests that conflict with school events, Mission and Values, or unduly burden staff singularly or in the aggregate will be denied.  The School reserves the right to reject facility use requests for any reason.
  • Staff who may be interested in school facilities for personal use must submit a Facility Use Agreement requesting prior approval.


Office Forms: OF 10.1 Activities Request Form


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B-10.1.1 CARPET CARE

Chapter B - Business Operations

Part 10.0 Facilities

Section 10.1 Facilities Use

Subsection 10.1.1 Carpet Care

  

Policy Statement:

All tape on the carpet causes long-term damage.  The residue cannot be cleaned properly and attracts dirt that causes extra wear on the carpet.  The worst offenders are duct tape and masking tape.  These should NEVER be used on carpet.

We've done significant research on tapes that cause the least damage and the result is a performing arts/production tape known as gaffer's tape.  ONLY use gaffer's tape for any carpet application beyond just a few minutes.  APA Operations personnel will be happy to provide staff with gaffer's tape as needed.  Please use it frugally as it is quite expensive.

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B-10.2 NON-SCHOOL USAGE OF FACILITIES

Chapter B - Business Operations

Part 10.0 Facilities

Section 10.2 Non-school Usage of Facilities


Policy Statement: 

The American Prep facility is available for use outside of school hours by staff members upon prior written approval of the Business Manager.  The Business Manager will make available a form to fill out requesting use of the facility, including the date, time, et cetera.  Any costs will be communicated in writing by American Prep and an agreement will be signed before usage can occur.


Policy Cross-reference: C-6.1 Facility Usage Outside of School Hours

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B-10.2.1 LIABILITY

Chapter B - Business Operations

Part 10.0 Facilities

Section 10.2 Non-school Usage of Facilities

Paragraph 10.2.1 Liability

Note
titlePending Governing Board Approval

Chapter sections 10.2.1, 10.2.2, 10.2.3, 10.2.4, and 10.2.5 are currently pending approval by the UCA Governing Board.


Policy Statement:

The Renter is required to provide a Certificate of Insurance as proof of liability insurance, naming American Preparatory Academy as an additional insured on the policy. The required policy limits are $1,000,000 per occurrence and $2,000,000 aggregate.


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B-10.2.2 SUPERVISION

Chapter B - Business Operations

Part 10.0 Facilities

Section 10.2 Non-school Usage of Facilities

Paragraph 10.2.2 Supervision

  

Note
titlePending Governing Board Approval

Chapter sections 10.2.1, 10.2.2, 10.2.3, 10.2.4, and 10.2.5 are currently pending approval by the UCA Governing Board.


Policy Statement:

The Renter is entirely responsible for supervision of both adult and minor guest's behavior and location. The rooms rented as outlined in this agreement, designated restrooms and the minimum required connecting portions of the school are included as part of The School Facility. The Renter is responsible for ensuring their guests do not go beyond rooms/areas defined and authorized by this agreement. School barriers may or may not be placed to restrict access to areas off limits to renters. Barriers placed to prevent access are to remain in place except in an emergency.

School staff may be present and will naturally look after the school's interests, or may even be assigned to do so. This in no way diminishes The Renter's obligation to provide sufficient supervision to comply with this agreement and protect The School's facilities.

Gymnasiums shall be rented only where adequate protection of the gym floor is assured by the lessee. Renters shall pay for any damage caused to the gym, equipment or floor.

A responsible officer from the renting organization shall sign for the use of the building and grounds. Said signatory thereby accepts full responsibility and liability for and in behalf of the renting organization, its officers and members for all accidents, damage, injuries, etc., to persons, buildings, grounds and equipment associated or connected with the activity, event or function of the renting organization.

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B-10.2.3 SECURITY

Chapter B - Business Operations

Part 10.0 Facilities

Section 10.2 Non-school Usage of Facilities

Paragraph 10.2.3 Security

 

Note
titlePending Governing Board Approval

Chapter sections 10.2.1, 10.2.2, 10.2.3, 10.2.4, and 10.2.5 are currently pending approval by the UCA Governing Board.


Policy Statement:

The school’s Emergency Response Plan is provided to The Renter for reference only. The Renter understands and accepts the responsibility to develop its own Emergency Response Plan for the safety and security of its patrons. The Renter will be responsible for securing the facility and returning any keys issued at the end of The Event. Should difficulties arise during the rental, please contact the school’s Operations Manager.

The applicant agrees to provide traffic control, protection again pilfering, etc. as needed. The School shall not be responsible for policing the grounds or regulating traffic.

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B-10.2.4 SANITATION

Chapter B - Business Operations

Part 10.0 Facilities

Section 10.2 Non-school Usage of Facilities

Paragraph 10.2.4 Sanitation

Note
titlePending Governing Board Approval

Chapter sections 10.2.1, 10.2.2, 10.2.3, 10.2.4, and 10.2.5 are currently pending approval by the UCA Governing Board.


Policy Statement:

The Renter is responsible to leave the school premises, facilities and furnishings in clean working order, suitable for instruction and regular school operations. Under no circumstances will The Renter leave the campus disorderly, including leaving chairs and tables folded for use, rather than folded and stored in designated areas. The Renter MAY NOT use the school’s dumpster. All refuse must be hauled away immediately following The Event. Cleaning fees will apply for expenses incurred for facilities or furnishings left unclean or items left behind.


 

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B-10.2.5 DAMAGE TO FACILITY

Chapter B - Business Operations

Part 10.0 Facilities

Section 10.2 Non-school Usage of Facilities

Paragraph 10.2.5 Damage to Facility

Note
titlePending Governing Board Approval

Chapter sections 10.2.1, 10.2.2, 10.2.3, 10.2.4, and 10.2.5 are currently pending approval by the UCA Governing Board.


Policy Statement:

Renter accepts all responsibility for care, custody and control of the School Facility as outlined in this agreement for the duration of the event(s) or while event-associated activities occur on school property, whichever is longer. Designated rooms, restrooms, entry & exit routes, connecting portions of the school, parking, and adjacent grounds are included as part of The School Facility. The School Facility will also expand to include any areas Renter’s guests go, or activities in any way associated with The Renter’s event occur. It is Renter’s responsibility to confine all guests and activities to designated areas only.

Should damage in any way associated with Renter’s Event occur to School property, facilities or grounds, Renter agrees to bear the cost of repair or replacement.

Renter is required to report any damage to School upon discovery to prevent additional injury to property or patrons of the school.

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B-10.3 CLIMATE CONTROL

Chapter B - Business Operations

Part 10.0 Facilities

Section 10.3 Climate Control

  

Policy Statement:

Climate Control (HVAC)

The school shall use programmable thermostats.  Thermostats shall be programmed to minimize energy consumption when school is not in session, including weekends.  Instructional staff will be encouraged by PA announcement the afternoon before a one day holiday to turn off their HVAC.  Operations staff shall turn off HVAC (as outlined below) for two day holidays, taking into account the risk of freezing.     

Operations staff shall ensure 24/7/365 climate control in the following areas of the school: 

Band/orchestra rooms- set at 67 degrees when not in use

Server room- set at 74-78 degrees

Over the Winter Break, most (90%) of the HVAC units in the school shall be switched to Off.   Exceptions include the following, set at 55 degrees:

  • The Gym
  • The Multi-purpose room
  • Restrooms
  • The Teachers' Lunchroom
  • The Teachers' Workroom
  • The Kindergarten classroom
  • The Art classroom (Draper)
  • The Science Room
  • The Band/Orchestra rooms (see above) 

Over the Spring and Summer breaks, all HVAC units shall be switched to off except for the band/orchestra and server rooms.

At all times, staff shall use common sense regarding HVAC practice and policy.

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B-SUPPLEMENTAL MATERIALS*

OF 10.1 ACTIVITIES REQUEST FORM

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nameActivity Request Form .pdf
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*link to relevant policy here?

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OF B-5.1 REIMBURSEMENT FORM

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