20175000
Non-Instructional/Business
Operations
BuffaloCitySchool DistrictNUMBER
NON-INSTRUCTIONAL/BUSINESS OPERATIONS
(Section 5000)
BUDGET
1.1Annual Itemized Estimate of Necessary Funds...... 5110
1.2Administration of the Budget...... 5120
INCOME
2.1Acceptance of Gifts, Grants and Bequests to the School District...... 5210
2.2Vending Machines...... 5220
EXPENDITURES
3.1Bonding of Employees and School Board Members...... 5310
3.2Expenditures of School District Funds...... 5320
3.3Use of the District Credit Card...... 5321
3.4Reimbursement for Meals/Refreshments...... 5323
3.5Budget Transfers...... 5330
PURCHASING
4.1Principles of Purchasing...... 5410
4.2Purchasing...... 5420
4.3MWBE……………………………………………………………………………... 5421
20125000
Non-Instructional/Business
Operations
NON-INSTRUCTIONAL/BUSINESS OPERATIONS (Cont'd.)NUMBER
(Section 5000)
FISCAL ACCOUNTING AND REPORTING
5.1Accounting of Funds...... 5510
5.2Reserve Funds...... 5511
5.3Extraclassroom Activities Funds...... 5520
5.4Petty Cash Funds and Cash in School Buildings...... 5530
5.5Change Order Approval & Authorization Process...... 5340
5.6Application for State, Federal and Other Funds...... 5535
5.7Use of Federal Funds For Political Expenditures...... 5540
5.8Financial Accountability...... 5570
5.9Claims Auditor...... 5574
NON-INSTRUCTIONAL OPERATIONS
6.1Insurance...... 5610
6.2Cell Phone...... 5611
6.3Inventories...... 5620
6.3.1Accounting of Fixed Assets...... 5621
6.3.2Capitalization of Assets ...... 5622
6.4Facilities: Inspection, Operation and Maintenance...... 5630
6.4.1Naming Facilities...... 5631
6.5Hazardous Waste and Handling of Toxic Substances by Employees...... 5640
6.6Energy/Water Conservation and Recycling of Solid Waste...... 5650
6.7School Food Service Program (Lunch and Breakfast)...... 5660
6.8Records Management...... 5670
20125000
Non-Instructional/Business
Operations
NON-INSTRUCTIONAL/BUSINESS OPERATIONS (Cont'd.)NUMBER
(Section 5000)
NON-INSTRUCTIONAL OPERATIONS (Cont'd.)
6.9Safety and Security...... 5680
6.9.1School Safety Plans...... 5681
6.9.2Crisis Response (Post Incident Response)...... 5682
6.9.3Cardiac Automated External Defibrillators (AEDs) ……………………….5683
6.10Exposure Control Program...... 5690
6.10.1Communicable Diseases...... 5691
6.10.2Human Immunodeficiency Virus (HIV) Related Illnesses...... 5692
TRANSPORTATION
7.1Transportation Program...... 5710
7.2Scheduling and Routing...... 5720
7.3Transportation of Students...... 5730
7.4School Bus Safety Program...... 5740
7.4.1School Bus Idling...... 5741
7.5Qualifications of Bus Drivers...... 5750
7.5.1Drug and Alcohol Testing for School Bus Drivers and Other
Safety-Sensitive Employees...... 5751
20025110
Non-Instructional/Business
Operations
SUBJECT:ANNUAL ITEMIZED ESTIMATE OF NECESSARY FUNDS
The Board of Education shall prepare annually an itemized estimate for the current or ensuing fiscal year of such sum of money as it may deem necessary for the purposes stated in law and/or regulation, after crediting thereto the amount anticipated in the next apportionment of school funds from the state and the estimated amount to be received from all other sources.
Such itemized estimates shall be filed with the city official authorized to receive department estimates, and shall be acted upon by such officer and the Common Council.
After the adoption of the budget, the Common Council shall include the amount of approved itemized estimates in the tax and assessment roll of the city, which shall be collected in the same manner and at the same time as other taxes of the city are collected, and placed to the credit of the Board of Education.
The Board may, to meet emergencies which may arise, submit to the Common Council a special estimate of extraordinary expenses necessary to meet such emergencies. Such estimates shall contain a complete statement of the purposes for which the items are requested and the necessity therefore in accordance with the procedures enumerated in Education Law.
The Common Council shall have power to make the appropriations requested by the Board in such special estimate.
Education Law Section 2576
Adopted: 4/24/02
20025120
Non-Instructional/Business
Operations
SUBJECT:ADMINISTRATION OF THE BUDGET
The Superintendent of Schools, working in conjunction with the administrative staff, is responsible to the Board for the administration of the budget.
a)He/she shall acquaint District employees with the final provisions of the program budget and guide them in planning to operate efficiently and economically within these provisions.
b)Under his/her direction the District shall maintain such records of accounting control as are required by the New York State Uniform System of Accounts for School Districts, the Board of Education, and such other procedures as are deemed necessary and shall keep the various operational units informed through periodic reports as to the status of their individual budgets.
c)Board approval is required prior to the expenditure of District funds.
Adopted: 4/24/02
20025210
1 of 3
Non-Instructional/Business
Opportunities
SUBJECT:ACCEPTANCE OF GIFTS, GRANTS AND BEQUESTS TO THE SCHOOL
DISTRICT
The Board may accept gifts, grants and/or bequests of money, real or personal property, as well as other merchandise which, in view of the Board, add to the overall welfare of the School District, provided that such acceptance is in accordance with existing laws and regulations. However, the Board is not required to accept any gift, grant or bequest and does so at its discretion, basing its judgment on the best interests of the District. Furthermore, the Board will not accept any gift, grant or bequest which constitutes a conflict of interest and/or gives an appearance of impropriety.
At the same time, the Board will safeguard the District, the staff and students from commercial exploitation, from special interest groups, and the like.
The Board will not accept any gifts or grants which will place encumbrances on future Boards, or result in unreasonable additional or hidden costs to the District.
The Board of Education will not formally consider the acceptance of gifts or grants until and unless it receives the offer in writing from the donor/grantor. Any such gifts or grants donated to the Board and accepted on behalf of the School District must be by official action and resolution passed by Board majority. The Board would prefer the gift or grant to be a general offer rather than a specific one. Consequently, the Board would suggest that the donor/grantor work first with the school administrators in determining the nature of the gift or grant prior to formal consideration for acceptance by the Board. However, the Board, in its discretion, may direct the Superintendent of Schools to apply such gift or grant for the benefit of a specific school or school program.
The Board is prohibited, in accordance with the New York State Constitution, from making gifts/ charitable contributions with School District funds.
Gifts and/or grants of money to the District shall be annually accounted for under the trust and agency account in the bank designated by the Board of Education.
All gifts, grants and/or bequests shall become School District property. A letter of appreciation, signed by the President of the Board and the Superintendent, may be sent to a donor/grantor in recognition of his/her contribution to the School District.
(Continued)
20025210
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Non-Instructional/Business
Opportunities
SUBJECT:ACCEPTANCE OF GIFTS, GRANTS AND BEQUESTS TO THE SCHOOL
DISTRICT (Cont'd.)
Guidelines
In granting or withholding of its consent, the Board will review the following factors:
a)The terms of the gift must identify:
1.The subject of the gift;
2.The purpose of the gift;
3.The beneficiary or beneficiaries if any;
4.All conditions or restrictions that may apply.
b)The gift must not benefit a particular or named individual or individuals.
c)If the purpose of the gift is an award to a single student, the determination of the recipient of such award shall be made on the basis that all students shall have an equal opportunity to qualify for it and shall not be denied its receipt on the basis of race, religion, sex, or disability.
d)If the gift is in trust, the obligation of the investment and reinvestment of the principal shall be clearly specified and the application of the income or investment proceeds shall be clearly set forth.
e)No gift or trust will be accepted by the Board unless:
1.It is in support of and a benefit to all or to a particular public school in the District; or
2.It is for a purpose for which the School District could legally expend its own funds; or
3.It is for the purpose of awarding scholarships to students graduating from the District.
Any gift rejected by the Board shall be returned to the donor or his/her estate within sixty (60) days together with a statement indicating the reasons for the rejection of such gift.
(Continued)
20025210
3 of 3
Non-Instructional/Business
Opportunities
SUBJECT:ACCEPTANCE OF GIFTS, GRANTS AND BEQUESTS TO THE SCHOOL
DISTRICT (Cont'd.)
Gift Giving
The Board of Education recognizes that gift giving, especially during the holiday season, may be a common practice for many District employees. While the giving or exchanging of gifts may be acceptable among staff members, the Board strongly encourages District employees and students to show appreciation through written notes or greeting cards.
Additionally, all business contacts will be informed that gifts exceeding $75 to District employees will be returned or donated to charity.
New YorkState Constitution Article 8, Section 1
Education Law Sections 1709(12) and (12-a), 1718(2),
and 2554(1)
General Municipal Law Section 805-a(1)
NOTE:Refer also to Policy #7430 -- Contests for Students, Student Awards and Scholarships.
Adopted: 4/24/02
20025220
1 of 2
Non-Instructional/Business
Opportunities
SUBJECT:VENDING MACHINES
The Board of Education may permit the placement of vending machines in the schools if, in the opinion of the Superintendent or his/her designee, such vending machines are deemed proper and appropriate, and are operated in accordance with applicable law and regulations. The number and type of vending machines must also receive prior approval of the Superintendent or his/her designee. However, the Board of Education retains sole and final authority as to the selection of the vendor and the placement of vending machines or similar apparatus on School District property. The Associate Superintendent for Finance is charged with establishing and maintaining appropriate accounting procedures for District owned/leased vending machines, or machines under the control of extracurricular student organizations, in accordance with applicable law or regulation.
Whether the District owns or leases vending machines, the District must purchase the items to be dispensed through the machines in accordance with competitive bidding requirements if mandated by law.
The Board of Education also prohibits any arrangements between District employees or student organizations and vending machine vendors to do anything other than provide the services of the vendor's machines as authorized pursuant to contract or service agreement.
In accordance with Education Law, vending machines accessible to students which sell certain sweetened foods, including but not limited to, sweetened soda water; chewing gum; candy including hard candy, jellies, gums, marshmallow candies, licorice, and candy coated popcorn; and water ices except those which contain fruit juices, must be inoperative from the beginning of the school day until the end of the last scheduled meal period each school day. Vending machines selling fruit juices in accordance with federal and state regulations may operate during school lunch hours.
Districts that participate in the National School Lunch and Breakfast Programs must ensure that any moneys received from the sale of competitive foods from vending machines in the cafeteria area are applied only to the benefit of the school lunch program, the school, or to duly authorized student organizations.
Vending Machines: Extracurricular Student Organizations
Any extracurricular student organization wishing to place a vending machine on District property shall receive prior approval of the Superintendent or his/her designee, with final authorization by the Board of Education as to the vendor and the location for the machine.
(Continued)
20025220
2 of 2
Non-Instructional/Business
Opportunities
SUBJECT:VENDING MACHINES (Cont'd.)
All vending machines under the control of extracurricular student organizations shall be registered in the name of the applicable Board appointed Extracurricular Activity Advisor and the School District. All moneys collected by such vending machines shall be deposited with the Board designated Treasurer of the extraclassroom activities fund. Further, all receipts and inventory reports of each vending machine must be kept by the Extracurricular Activity Advisor and the student(s) appointed by the extracurricular organization, and recorded on appropriate forms.
Additionally, reports for each machine shall be made at least quarterly to the Board of Education; however, inventory and receipt reports (including sales/cost records) shall also be maintained and submitted to the Associate Superintendent for Finance on a regular basis. If the accounting and inventory reports for any vending machine are inadequate as determined by the Associate Superintendent for Finance, then approval for that machine may be withdrawn by the Board. Any rebate money for sales on a vending machine shall be made payable to the School District and the extracurricular student organization. Such rebates are to be reflected on the reports regularly submitted to the Associate Superintendent for Finance and on the quarterly reports to the Board of Education.
Education Law Sections 915 and 1725
General Municipal Law Section 103
8 New York Code of Rules and Regulations
(NYCRR) Part 172
The Safeguarding, Accounting and Auditing of
Extraclassroom Activities Fund,
State Education Department, 1992
Adopted: 4/24/02
20025310
Non-Instructional/Business
Operations
SUBJECT:BONDING OF EMPLOYEES AND SCHOOL BOARD MEMBERS
In accordance with New York State Education Law and the Commissioner's Regulations, the Board of Education directs that the Treasurer of the Board of Education and the internal auditor be bonded prior to assuming their duties. Such bonds shall be in the amounts as determined and approved by the Board of Education.
Other school personnel authorized or required to handle School District revenues, issue purchase orders to vendors or issue vendor payments may be covered by a blanket undertaking provided by the District in such amounts as approved by the Board of Education based upon the recommendations of the Superintendent or his/her designee and in accordance with law.
The premiums on such bonds shall be paid by the Board of Education.
Education Law Sections 1709(20-a), 1720, 2130(5),
2526, 2527, and 2584
Public Officers Law Section 11(2)
8 New York Code of Rules and Regulations
(NYCRR) Section 170.2(d)
Adopted: 4/24/02
20025320
Non-Instructional/Business
Operations
SUBJECT:EXPENDITURES OF SCHOOL DISTRICT FUNDS
The Board of Education authorizes the Purchasing Agent to expend school funds as appropriated by approved operational and capital budgets, and by the adoption of special resolutions. He/she will make expenditures in accordance with applicable law and in a manner that will achieve the maximum benefit from each dollar expended.
All claims shall be properly confirmed and verified before payment.
Complete records of all expenditures shall be maintained for future analysis and reporting within the time frame required by the Records Disposition Law or regulation.
Education Law Sections 1720 and 2554(1) and (13)
Adopted: 4/24/02
20115321
Non-Instructional/Business
Operations
SUBJECT: USE OF THE DISTRICT CREDIT CARD
The School District may issue a credit card or cards in its name for the use of its officers and certain designated employees for authorized, reimbursable, school business related expenses. The aggregate credit limit for all of the cards shall not exceed $100,000. The maximum credit limit on each individual card shall not exceed $7,500 except for the Chief of Staff, Director of Purchase and that held by a Human Resources Department designee. The Chief of Staff’s credit card shall also be used for school business related expenses of Board members and shall not exceed $10,000. The Human Resources Department credit card shall be used solely for fingerprinting processing fees and shall not exceed $25,000. The Director of Purchase shall maintain the parent card for all of the aforementioned cards and the aggregate credit limit shall not exceed $75,000. The Director of Purchase or designee may also use a separate card, restricted to air and ground travel purchased under a New York state contract, which shall not exceed a $25,000 credit limit. All personnel must submit purchase orders for those school business related expenses, such as charges for attendance at conference, travel expenses, and lodging, where cost must be fairly and accurately estimated prior to the actual incurring of expenses.
Assignment of credit card and credit limits shall be at the discretion of the Chief Financial Officer or the Superintendent but limited to the following officers: Superintendent,Deputy Superintendent, Chief Financial Officer, Director of Purchase, Chief of Staff, and the Human Resources Department designee.
Expenses incurred on each credit card shall be paid in such a manner as to avoid interest charges by following purchasing procedures in a timely manner when the card is used. Any individual who makes an unauthorized purchase with a School District credit card shall be required to reimburse the School District for the purchase and shall be subject to disciplinary proceedings.
Adopted: 05/25/06
Revised: 03/11/09
Revised: 08/26/09
Revised: 06/08/11
20065323
Non-Instructional/Business
Operations
SUBJECT:REIMBURSEMENT FOR MEALS//REFRESHMENTS
Travel Outside of District/Emergency Meetings
School District officials and employees are entitled to reimbursement for necessary expenses incurred in the performance of their official duties. However, it is the position of the New York State Comptroller's Office that meals of public officers and employees generally should not be reimbursed or paid by the municipal entity unless the officer or employee is traveling outside his/her regular work area on official business for an extended period of time, or where events prevent them from taking off during mealtime for food consumption because of a pressing need to complete business. All requests for reimbursement must document who attended the meetings and how the meetings fit these conditions.
Staff/Board Meetings and District Events
However, the Board of Education recognizes that at certain times it may be appropriate to provide meals and/or refreshments at District meetings and/or events which are being held for an educational purpose. Prior approval of the Superintendent/designee must be obtained for food and beverages provided at meetings or activities which will be charged to the District.
Any such expenditures must be appropriately documented with an itemized receipt and information showing the date and purpose of the meeting, food served, who attended the meetings and why the attendees needed food and/or refreshments to conduct School District business. These requirements must be met for meals/refreshments provided by the school lunch fund or local vendors, charged to District credit cards and/or reimbursed to a School District official.
In no case will the costs for meals exceed the current Federal per diem meal rates for the geographic area.