Q & A Regarding Camps/Finances
(District Policy ICHEA)
- May a coach pay entry fees out of a campus activity fund (i.e. SR030) for a non-school sponsored summer camp (outside district camp), and then reimburse the SR030 fund?
District staff should not collect and disburse funds for non-district activities. District accounts are to be utilized for District activities and commingling of funds is strongly discouraged. A non-district employee should coordinate and account for non-district dollars. Many schools run collections and payments for outside activities through their Booster Clubs, PTA, or other affiliated organizations. The District should not use school resources to account for another entity’s funding (school secretary, etc.).
- What information does the financial secretary need to keep at the school for a school sponsored camp where money is collected from students and the coaches volunteer their time? (The paperwork does not go to your HR technician.)
Accounting for fundraising activities is discussed in the Financial Services Guide Section IX. Fundraising activities are coordinated and approved at the school.
- Request to Hold HS Sponsored Camp and Sports Camp Reconciliation documents.
- Building Use Form
- Receipts for any supplies purchased with money collected from the students
- Can booster groups and youth sports organizations run camps and hire high school coaches to coach?
When district employees (coaches) are assisting/supporting a non-district camp for pay, the camp must be sponsored by a third party organization (business with a separate legal business identification number). It must be clear to participants that the camp is not district sponsored and that participation will not influence district selection. In other words, district coaches cannot mandate that participation in the camp is required for eligibility. See exhibits E2 and E3 in District Policy IHCEA.
- Can coaches be paid for the time it takes to plan for the school sponsored camp and distribute information?
The coach’s hours are submitted on the Sports/Activities Camp/Clinic Reconciliation Form. Only when hours seem excessively high is the school requested to submit a breakdown of hours spent on specific functions. If hours are submitted to be paid, they are paid. The Reconciliation Form ensures camp expenditures do not exceed revenues. The athletics director signs off on the reimbursement form.
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- How can the process for depositing money be simplified when the school’s’ financial secretary is gone for the summer? Why must a coach take the money to the district cashier?
All collections must be turned in to the financial secretary on a daily basis. An alternative would be to use a safe in the Athletic Director’s Office or in the school store, if one is available, for the purpose of securing money that is not turned into the financial secretary that day. Athletic Directors often have access to the school safe and, therefore, would be able to secure the money on a daily basis. If secured on a daily basis, then a weekly deposit would be appropriate. Financial Secretaries are not available during the summer to receipt into Cash Income and create a deposit.
Summer deposits without a Financial Secretary present: If the collections take place during the summer and a financial secretary is unavailable to place collections in a safe, then they must be taken to the District Cashier on a daily basis with the appropriate accounting string. Funds not stored in the school safe are not insured. Appropriate safeguards for collections must be used if funds are not held in the school safe. Suggested safeguards include a record of the check number, payer, amount and date. In addition, these funds should be stored in a secure location. The Cashier’s Office is located at the Education Center on the 3rd Floor in Financial Services.
- Coaches often purchase t-shirts and awards for camps during the summer. How can vendors be paid in a timely manner for purchases made during the summer?
If a coach is a full time employee and the principal authorizes it, a coach could be given a p-card to simplify the process. Arrangements would need to be made for the p-card transactions to be reconciled during the summer. Otherwise, coaches need to plan ahead and work with the school financial secretary to get the appropriate paperwork processed for placing orders and making payments.
Purchasing would like to work with coaches to put bids in place for awards and
t-shirts. Then blanket purchase orders could be established for each school with the appropriate vendor and the coaches could place orders against those blanket purchase orders.
- Why can't we pay coaches MORE than what is in policy for conducting camps?
JCEA Contract - 44-12 Effective September 1, 2005, the salary for summer school teachers shall be at the rate of $20 per hour.
Board of Education - Regulation IHCEA-R - Sponsors will be paid from the funds collected after expenses for the camp have been covered. Sponsors may be paid an amount up to the maximum hourly wage received by summer school teachers. If the camp fees are insufficient, sponsors will be paid a prorated share of the net amount derived from fees after expenses are paid.
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- When hiring a coach, why does the building have to complete certain forms, then Human Resources has additional forms to complete?
- Schools give the coach/sponsor a packet which instructs the individual to get fingerprinted and come to HR to complete new hire paperwork which includes I-9, PERA, application, W-4, and Direct Deposit.
- When HR receives a completed Sports/Activities Camp Reconciliation form they will process the coach’s/sponsor’s pay. (Do not process pay from the school.)
- Is an outside "Booster Group" required to have a 501(c) 3, or not?
- No it is not required that a Booster Group be a 501(c) 3 entity. The advantage of the 501(c)3 designation is tax savings (tax exempt) and accountability.
- Booster groups must remain a separate entity from the school and should never use the District’s taxpayer ID number.
- Booster funds should not be commingled with District funds.
- If a coach wants to hire a clinician or guest speaker for a school sponsored camp, can we pay the clinician more than the $20/hr rate from a school account? Or do we have to pay them from the outside booster account?
The financial secretary can work with Connie Van Dorn in HR and/or Deb Bell in Accounts payable if there is any question about whether the clinician/speaker should be paid as a 1099 vendor, hired as an employee, or paid as a business. The school and/or the boosters can pay the clinician more than the $20/hr rate if he/she is a 1099 vendor or a business. If the clinician is a District employee, JCEA Contract Article 44 Provisions of Teacher Salary Schedule, subpart 44-12-1 applies; which states: The rate of pay for all District-sponsored curriculum development done outside the regularly-scheduled workweek shall be consistent with the current summer school hourly rate ($20 per hour) or its approximate equivalent in the event that the curriculum development responsibility is contracted. Contracted curriculum development responsibility shall be defined in this Article as an agreement between a teacher or teachers and the District to complete a curriculum development responsibility for a specified amount of money.
It is the responsibility of each school to ensure that all coaches/sponsors that are working with your students have been approved by the school and have followed all of the proper registration/certification procedures.
The Colorado High School Activity Association (CHSAA) bylaw #1640 states that all coaches and sponsors must be under contract and receive pay solely from the school district in which he/she works. Acceptance of additional pay by any coach or sponsor from any organization or outside group is a violation of this CHSAA regulation. Boosters may pay for the clinician/speaker, if the clinician/speaker is not a district employee.
- How do we determine if a vendor should be an employee or 1099 vendor?
Even if a school has paid a vendor previously for many years, it is possible that they should be hired as an employee. The vendor might also tell you that another school district is paying them as a 1099 vendor. Regardless of whether it is during or after the school day, people who are instructing students (such as band clinicians or dance instructors) will most likely end up being hired as employees. When a vendor has a business, versus being a sole proprietor, then they will usually not be hired as employees. Coaches and people offering intramurals will usually need to be employees. If they are volunteering, then it is not an issue.
The key is, if they are performing work that is common to positions of employment in your organization, and if you are paying the individual, then you need to hire them. If an accompanist is not already an employee they can be a 1099 vendor because the work they provide is a skill above what we offer. Most of our accompanists are already independent contractors. If you have an independent contractor that you want to pay as an employee, the contractor will have to agree to it and any other school that uses them for that service will also have to pay them as an employee. The district prefers to leave accompanists as independent contractors.
If a school wants to contract the services of a retiree, the retiree must have been terminated 12 months before the district can hire them as an independent contractor. Also, the service provided by the retiree has to be something that we do not have our employees do, or it would require hiring the retiree back as a Jeffco employee in order to pay them.
Determining the status of the vendor prior to using them is important to make sure the district remains in compliance with I-9 paperwork. For example, if a yoga instructor is instructing students then she needs to be hired as an employee. If the yoga instructor is working after school and the students are paying the yoga instructor directly and the yoga instructor is completing facility use forms, then the yoga instructor does not need to be hired. People who come in and work lights and sound for a musical or play are not instructing students, so they can be paid as a 1099 vendor. People that create arrangements for poms and cheers can be paid as 1099 vendors. Band festival clinicians that come in and work with students for a day and then put three bands together need to be paid as an employee, unless the boosters are paying them. If you are unsure how to pay an individual, you can ask the financial secretary to find out if the vendor has worked for another school. If it turns out they have been hired at another school then they will need to be paid as an employee. Vendors that provide a one-day presentation for an assembly can be paid as a 1099 vendor, if that is the nature of
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their business. It will get a little gray if they are not an established business, but a presentation is a little different than instruction. (Additional information can be found on in ESS, under References and Resources, Accounts Payable, 1099 Vendors.)
School Sponsored Camps: Review the following district policies, regulations and exhibits on school sponsored camps:
IHCEA School Sponsored Camps
IHCEA-R School Sponsored Camps / Clinics
IHCEA-E1 Frequently Asked Questions
IHCEA-E2 Non-School sponsored Camps parent Letter
IHCEA-E3 Non-School Sponsored Camps Guidelines
KF Community Use of School Facilities
KF-R Community Use of School Facilities
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