Great Plains Technology Center

03.007 ACTIVITY FUNDS

SECTION 03 – BUSINESS and AUXILIARY SERVICES

The board of education will exercise complete control over all activity funds and will adopt appropriate rules and regulations for handling, expending and accounting for all such funds.

At the beginning of each fiscal year, the board will approve all activity fund subaccounts, all subaccount fund raising activities and all purposes for which the monies collected in each subaccount can be expended. The board will approve any activity fund raising events during the fiscal year. Approved fundraisers include advertisement sales, auctions, banquets, Bingo, booth rentals, cake walks, calendar fundraisers, collectible shows, competitive events, donated item sales, food sales/concessions, fun runs, garage sales, Goodyear special events, health runs, lecture events, online contributions/donations through SuccessFund, plasma donations, money in a jar, product sales/service sales, raffles, restaurant night, scrap material sales, seminars, sponsorships, variance of student dress code, walk-a-thons, and weld-a-thons. All fundraisers will be approved and ran through SuccessFund. Online fundraisers at sites such as “GoFundMe” or similar websites are prohibited. Crowdfunding is only allowed through SuccessFund.

The superintendent will have the activity account audited annually by an auditor who will be selected by the board. The audit will be furnished to the board, and the cost of the audit will be paid from the general fund.

No expenditures will be made from activity funds except by check, ACH, or credit card and on the authorization of the sponsor of the group to whom the fund belongs.

All activity monies will be deposited with the office of the director of finance. The bookkeeper of such funds will cause the funds to be deposited daily with the bank.

The superintendent will cause to be kept complete and accurate accounts of all activity funds and will see that monthly reports are made to appropriate parties.

The activity fund custodian will be appointed by the board of education. The custodian will provide a surety bond in an amount determined by the board, but not less than one thousand dollars ($1,000.00).

Procedures for Activity Fund Purchases/Expenditures

Individual youth/adult class activity funds must be used for the purpose stated in the Activity Fund Procedure Outline.

Before any item is ordered, an activity fund purchasing requisitions must be completed by the staff member over the sub account.
Purchasing requisition is submitted to the appropriate administrator for approval via the finance software. The purchasing requisition will then be forwarded to the executive director of instructional development or designee for approval and then it will be forwarded to the superintendent or designee for approval. The director of finance will be the final approval of the requisition.
After administrative approval, and the receipt of a purchase order the staff member may order the items. After receiving the items, the staff member turns in a signed invoice with a purchase order number to the activity fund bookkeeper.
The check will then be processed by the activity fund bookkeeper and issued to the vendor.

Activity Funds Procedures Outline

This outline sets forth the policies and procedures of the Activity Funds of the Great Plains Technology Center.

Administrative Expense – Receipt the excess of monies resulting from checks from organizations such as Great Plains Technology Center Foundation, Inc. where the check is greater than the amount owed by the person for items, such as but not limited to tuition, books, and fees. Disbursements are to refund the individual this excess resulting from the above situation. (Example: "A" receives grant from Great Plains Technology Center Foundation of $500. "A" signs the check for $500 over to the Activity Fund Bookkeeper to pay for his/her tuition fee of $300. The balance of $200 is receipted into administrative expense upon which an authority to pay voucher is initiated and a $200 check is written to "A" out of administrative expense.)
Board of Education Reimbursement - Receipt monies to reimburse expenses paid from the General Fund. (i.e. personal & activity photocopies, students paying for lost books, bathroom vending machines, Academic Center Assistance fees, test retake fees, insufficient check fees, etc.) Balance in this account is transferred into the General Fund at the end of each month.
Book Resale – Receipt monies from the sale of books and supplies. Money is transferred to the General Fund at the end of each month. Allows disbursements for overpayments and approved refunds of sales.
Concessions – Receipt monies collected from vending machine commissions, donations, and interest earned by non-general fund related monies. This money may be used to purchase the following items:
- a. General supplies, services and equipment, for either the school or needy students.
- b. Supplies and food for student and advisory committee functions.
- c. Other public relations expenses.
- d. Lawton-Fort Sill Co-op fees and functions.
- e. Transfers to other school activity accounts.
- f. Student award items.
- g. Expenses associated with student contests/conventions.
- h. All school fundraising expenses.
Health Program Supply Fees – Receipt monies collected from students to pay for class supplies, uniforms and fees. Balance is transferred to General Fund monthly.
Rental Income Account – Receipts monies for rental of school facilities. Disbursements are made to refund rental fees. Balance is transferred to General Fund monthly.
Tuition Accounts – Receipt tuition fees of both campuses for full-time and Workforce & Economic Development classes. Disbursements are made to refund tuition on cases such as; classes being canceled and students withdrawing from classes. Balances are transferred to General Fund monthly. Accounts are as follows:
- Practical Nurse full-time tuition
- Surgical Technologist full-time tuition
- Workforce & Economic Development tuition
- Full-time tuition
- EDC membership tuition
- Industrial & Customized Training tuition
Wellness And Fitness Fund – Receipts monies for registration fees, fund-raising, donations and dues. Disbursements from the fund will cover expenses for events, awards, prizes and pay for fitness trainers and/or specialized dietitians.
Food Service Accounts – Receipt monies from sales of food and meal accounts/tickets. Transfer balances to the General Fund each month. Accounts are as follows:
- Food Service Special
- Food Service
Organization Activity Accounts – Receipt monies from organization dues, other school district billings, student collections, grants, donations, fees and fund-raisings. Disbursements from these accounts are allowed for fund-raising invoices, state and national organization dues and functions, organization convention and contest expenses, organization functions, community and charity donations, guest speakers and related expenses, banquets, awards, flowers, decorations, fees, auction items, equipment and student supplies. Accounts consist of the following:
- BPA
- HOSA
- FEA
- FCCLA
- Frederick HOSA
- Frederick BPA
- Frederick SkillsUSA
- PN HOSA
- SkillsUSA
- SW OK Vex Robotic
- TSA
- Vex Robotics
School/Class Activity Accounts – Receipt monies from concessions allotment, other school district billings, student collections, transfers, donations to that activity account, fund-raising, student testing fees and dues. Disbursements are allowed for testing fees, fund-raising invoices, transferring monies to all school activity accounts, statewide functions, class functions, community and charity donations, student and advisor expenses to District, State, National and Leadership conferences, field trips, guest speakers and related expenses, employee/employer banquets, awards and certificates, dues, decorations, flowers, advisory committee functions, auction items and supplies such as uniforms, coveralls, badges, caps, small equipment, refunds, tools and other expenses.
Live Work Accounts – Receipt monies collected on work-order estimates and completed work-orders. Disbursements are made upon completion of work-orders transferring reimbursement to the General Fund or class activity fund monthly and refunding overpayment of estimates at the time of completion of the work-order. All purchases/expenditures must have prior approval from the administration.
Now Account – Receipts interest earned on bank account. Such interest is transferred out monthly to each activity fund subaccount based on their respective balance on the last day of each month.
Petty Cash – Receipts reimbursements of expenditures by the General Fund. Disbursements are made for petty cash expenditures such as postage, freight charges, small supplies, etc. Not one expenditure shall exceed $75.00.
Lewis Educational Endowment – Disbursements will be authorized by the Lewis Educational Endowment Trust Officer for the following:
- a. Tuition for customized business and industry training.
- b. Tuition for Workforce & Economic Development and full-time classes.
- c. Instructional supplies for customized business and industry training.
- d. Developmental costs for approved programs, which require extensive research and/or
- e. independent curriculum development.
- f. Textbooks, fees and other class related expenses.
EDC Activity Fund Account – Receipt monies from booth rentals, shirt sales, seminar/event fees, plan room charges and individual and corporate donations and sponsorships of special events. Disbursements are made for speaker fees, event advertisements, rental of booth curtains, shirt purchases, plan room supplies and other related miscellaneous costs of conducting events.
Summer School – Receipts donations and tuitions for various summer schools. Disbursements are allowed for t-shirts, lunches, refreshments, refunds and summer school supplies. Balance is transferred to General Fund at the end of each period.
Family Life Fund – Receipt monies from donations including those from authorized payroll deduction. Disbursements are allowed for the following:
- a. Employee retirement gifts.
- b. Employee going away gifts.
- c. Death of employee’s immediate family.
- d. Death or illness of employee.
- e. Overpayment of payroll authorizations.
Federal Aid Reimbursement – Receipts overpayments of federal aid from students who have received more aid than they have earned due to withdrawing from school. Disbursements are made to the general fund each month to transfer the balance in the account.
Surplus Sales – Receipts monies from the sale of surplus items. Disbursements are for sales commission fees, refunds, or transfers to the general fund or class activity funds. Transfers will be made at the end of each month once commission fees have been paid.
Staff Functions Activity Account – Receipts donations from Great Plains Technology Center Foundation and others. Also receipts monies from staff and board members for functions and expenses. Disbursements are for food, supplies, other employee, and board member function expenses.
Business Development Center Activity Account – Receipt monies from prototyping charges, booth rentals, shirt sales, seminar/event fees and individual and corporate donations and sponsorships of special events. Disbursements would be for prototyping supplies, speaker fees, event advertisements, rental of booth curtains, shirt purchases, and other miscellaneous costs of conducting events.
GPTC Foundation Scholarship Activity Account – Receipt monies from the GPTC Foundation for scholarship awards. Disbursements will be disbursed to student account to pay for tuition and fees.
Merchandise Account – Receipt monies from apparel and accessory sales Disbursements will be for student travel expenses.

Deposits

The activity funds bookkeeper shall prepare the activity fund deposit daily. All funds for deposit shall be delivered to the bank where deposits will be received, counted, and credited to the Great Plains Technology Center Activity Fund Account. The cashiers will issue receipts for all funds received daily.

Deposit Slips

All employees will use “deposit slips,” which will be turned into the cashiers daily. The deposit slips indicate what fund is to be credited (fees, textbooks, youth activities,etc.) and the amount. Also, indicated on the deposit slip are the employees’ receipt numbers, date, department, and signature. The date on the employees’ receipts and the date on the deposit slip must coincide.

Receipting Monies

The Business Office will issue pre-numbered receipt books, which will be used for collecting all monies. A receipt will be written to each student any time money is turned in for fundraising, fees, etc. Money must be turned in daily.

Teachers will maintain duplicate copies of each receipt. All voided receipts shall be marked as such and the original stapled to the duplicate.

The cashiers will issue a receipt showing the money deposited in the relevant activity fund account. The employee receives a copy of such receipt, which is to be stapled to his/her own corresponding receipts in his/her receipt book.

When a receipt book is completed, it will be turned into the activity funds bookkeeper for auditing and a new receipt book will be issued. All money accepted by an employee for any school related reason must be deposited with the Business Office on the day received. All incomplete receipt books must be turned in at year-end for auditing.

Disbursements

All disbursements shall be made by check, credit card, or ACH payment. Checks are to be signed by the person appointed by the Board of Education and countersigned by the Activity Funds custodian. Checks shall be issued at the Business Office from invoices, signed (not initialed) by staff members and given to the Activity Funds Bookkeeper who will get administrative approval before checks are written. Activity accounts will have a purchasing requisition approved. “Authority to Pay” vouchers, if issued for other purposes than to pay invoices, shall contain statements in detail for what purpose the payment is made. Paid “Authority to Pay” vouchers and invoices shall be filed in the Business Office for future reference. Disbursements from each fund must be made for the specific purpose that the fund was created.

Donations to the Student Activity Fund

People or organizations wishing to donate items to the school or to a specific program should contact the program’s Instructional Leader for approval. Items donated to a specific program will be accepted in the name of the specific program activity fund. Disposition of such items will be at the discretion of the instructor. Disposition of items donated to the school will be at the discretion of the Superintendent.

Funds received from disposal of items donated to a specific program will be deposited to the program activity fund for disbursement as authorized in the Activity Fund Policy and Procedure Outline. Funds received from disposal of items donated to the school will be deposited into the General Fund.

Value of donated property will not be estimated by the school and will be the responsibility of the donor.

Employee Fund

If the employees so desire, the Activity Funds Custodian may act as custodian for any money they care to pool. All such collections and expenditures made for the employees are not to be co-mingled with any other fund account. The "Employees Fund" will have its own account on the ledger and on any report forms.

Investments

Surplus activity funds may be invested in United States Treasury Obligations or Certificates of
Deposit as approved by the Board of Education

Live Work

It is the belief of the Board and Administration of Great Plains Technology Center that “Live Work” are a necessary and integral part of the learning process to ensure the students’ ability to apply their learning to “real world” situations. In the medical field, this work is accomplished through “Clinical Agreements” which allow students to work in medical facilities. In many other programs, it is necessary for the school or to accept “live work” from organizations and/or individuals to provide the desired learning experiences for our students.

When an instructor has reached a point in their instructional process that they feel their students are ready for a “live work” they will inform their administrator. The instructor should clearly indicate what type of work would benefit their instructional process at that particular point in time. The administrator will then work with the instructor to locate suitable work to further the students’ learning process.

The superintendent, deputy superintendent, and local board members shall be ineligible from utilizing live work services. All records of live work will be maintained by GPTC for at least three fiscal years following the most recent technology center financial audit.

When seeking suitable work, the administrator will judge potential work based on the following criteria:

The work must relate directly to the curriculum being taught at the time in the program.
The work must be sufficiently limited in scope to allow the work to be completed in a reasonably short time-frame.
The work must be within a reasonable driving distance (if located off campus) to allow minimum work time versus drive time.
The customer’s expected completion date is in line with the capabilities of the students to be assigned to the work.

When multiple viable work is available to the program (as defined by the criteria stated above), the administrator responsible for the approval of live work will select work in the following priority order.

If on-campus work for the school is available, it should receive first priority.
If work has been requested by a public, non-profit organization, it should receive second priority.
Work requested by individuals should receive last priority.
When considering the selection of work requested by individuals, the administrator should attempt to select the “most appropriate” work, which fits the needs of the curriculum versus a “first come, first served” assignment of work.

Food Service Work Order Procedures

All work order forms will be pre-numbered by the Business Office and issued to the Culinary Department as needed. The Business Office and the Culinary Department will maintain a log of their work order forms. Unused work orders will be returned to the Business Office at the end of each year.
The Culinary Department will fulfill work-orders from “Food Service Request Forms.” Such request forms will be in duplicate with one copy sent to the Culinary Department and one copy to the Business Office.
Once completed, the Culinary Department keeps the white copy of the work-order and sends the remaining copies to the Business Office for billing.
Upon payment, the gold copy of the work-order and the receipt are sent to the Culinary Department.

Non-Food Service Work Order Procedures

No work order will be accepted without prior approval of the appropriate administrator.

All work order forms will be pre-numbered by the Business Office and will be issued to administrators authorized to approve live work. The Business Office and each live work administrator will maintain a log of all work order forms. Each administrator will be held accountable for all work order forms issued to them. At the end of each fiscal year, all unused work order forms will be returned to the Business Office as well as all work orders for incomplete work. Incomplete work will be issued a new work order form for the next fiscal year to complete the work.
Customer may contact the following administrator to request a live work: executive director of instructional development.
The Director of Purchasing and Maintenance will coordinate with the administrator for all work orders for on-campus (school) live work. The administrator will complete the work order form for this work as well as all other work.
The administrator will contact the appropriate instructor about the work.
- a. If it does not relate to curriculum, the customer will be notified that the work cannot be done.
- b. If it does relate to curriculum, the administrator will notify the instructor to complete an estimate form.
The instructor lists his/her best possible estimate of the cost of materials including the required 10% mark-up. He/she then lists his/her best estimate of the number of hours expected to complete the job (including travel time) and multiplies this number by the hourly rate of $50. This labor total is then “discounted” or reduced by ninety percent, not to go below a minimum of $10. The estimate is then totaled and forwarded to the administrator.
The administrator then begins the work-order form, completing the customer’s name, address, brief description of the work, and amount of estimate. He/she then contacts the customer to have them come sign the work-order agreement. In the event the estimated cost of the work exceeds $250, the customer will be required to pre-pay the estimate prior to work commencing on the work. The administrator keeps the white copy of the work-order form and forwards the other copies to the Business Office. Once prepayment is received in the Business Office, the work order forms are then sent to the instructor. If the work-order does not require pre-payment, the yellow copy is sent to the Business Office and the remainder is sent directly to the instructor.
State agencies and non-profit organizations may not be required to pay labor charges or to prepay estimated costs.
Administrators will not approve work-orders for live work on their own work. The superintendent, deputy superintendent, executive director of instructional development and local board members shall be ineligible from utilizing live work services.
Once the instructor receives a copy of the work order, the work is authorized to begin.
For governmental or non-profit work, the instructor completes the work-order form as required for the work. Should work take more than one month to complete, the instructor shall send a photocopy of the work-order to the Business Office at the time of closing purchase orders each month. Such work-order will show all costs incurred to date on such work. The Business Office will then bill the customer for costs incurred to date.
For all other work, the instructor will closely monitor expenses to assure the pre-paid amount will be sufficient to cover costs incurred.
Administrators of live work will enter the work completion date on the work-order form before the completed form is returned to the Business Office.
When work is completed, the green, pink, and gold copies of the work-order form are sent to the Business Office for final closing. The pink copy is delivered/mailed to the customer for payment. Payment is due upon receipt of invoice. When the customer pays for the work, the amount of the payment is recorded on the form. In the event that the pre-paid estimate exceeds the actual cost of the work, a refund is provided, and the amount is recorded on the form.
Once the customer receives the pink copy of the work-order form marked paid and dated by the Business Office, the customer should present the form to the instructor who is then authorized to release the work.
Upon payment, the gold copy and receipt are sent to the administrator. The administrator then sends the gold copy to the instructor. The receipt is attached to the administrator’s white copy to verify the work has been completed.
Distribution of Work Order Sheets
- a. White Copy – Administrator’s copy (work order number is assigned).
- b. Yellow Copy – Estimate Form to Business Office.
- c. Green Copy – Activity Fund File.
- d. Pink Copy – Customer copy (when work is complete).
- e. Gold Copy – Instructor’s copy or parts supply.

Mark Up Charge

A minimum labor charge of $10 will be charged on all work done under $50. All materials will include a 10% mark-up. Labor will be charged at $50 per hour with a 90% discount. Charges for materials and 50% of labor charges will be transferred to the respective General Fund resale account while the other 50% of labor charges will be transferred to the respective class activity account.

Parts Supply and Food Service work orders will not be subject of the $10 minimum mark-up.

Live Work Instructor Responsibilities

Upon accepting the work to be completed in any program of the school, the instructor/coordinator accepting the work assumes the following responsibilities:

Completes an estimate for the administrator who will then complete a work order form for the work. The administrator will ensure that a completed work order form is on file in the Business Office for all work.
For all work which require pre-payment: when it becomes apparent that the cost of work will exceed the original estimate, all progress on the work must cease immediately; at which time, the customer and the Business Office must be contacted and advised of the additional charges. The customer must pre-pay the additional amount before work can proceed.
For work which does not require pre-payment: when it becomes apparent that the cost of work will exceed the original estimate and the new estimate now exceeds $250, all work must cease immediately; at which time, the customer, and the Business Office must be contacted and advised of the additional charges. The customer must pre-pay the estimate before work can proceed.
All parts of the work-order should be filled out listing vendor, invoice number, date, etc. on a daily basis. All invoices must be delivered to the Business Office on a daily basis. If this is not done, the work-order will be returned for the omitted information before it can be processed for payment and before the customer can pick up the work.
When work is completed, the work order is sent to the administrator who initiated the work order. The Administrator will enter the work completion date and forward the work order form to the Activity Funds Bookkeeper. The receipt number with correct amount paid, initialed by the Activity Funds Bookkeeper, is the instructor’s authorization to release the work.
Never allow work to leave the premises without being paid in full. Food service items; however, are exempt from this rule and may be billed.

Transfer of Money

Money left in a fund account after the purpose of the fund has been served, will be transferred to another approved activity fund. Such transfers shall be made only upon approval of the Superintendent.

Reference: OKLA. STAT. tit. 70 § 5-129