Policies And Procedures

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P

olicies

And

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Alaska Council of School Administrators revised 1/2009 Policies and Procedures

Purpose

The purpose of the Alaska Council of School Administrators shall be to unite

educational leaders in the promotion of continuous improvement of education and to maintain and elevate the professional and ethical standards of its members. Therefore, it holds the following specific purposes:

A. To insure that every child entrusted to our care will receive an adequate and appropriate education.

B. To improve the educational process by helping members become more effective in their various roles as administrators.

C. To promote ethical standards, rights and benefits and general welfare of educational leaders in the State of Alaska.

D. To coordinate programs and activities and to provide for sharing of services by and for member associations.

E. To strive to upgrade teaching and learning and to improve the curriculum content used for such purposes.

F. To assist state agencies and governing bodies in solving problems related to the conduct of Alaska public schools.

G. To assist local governing bodies of Alaska's public schools in solving problems of organization and planning.

H. To investigate and study educational issues in Alaska

I. To provide a collective professional voice in setting the educational agenda for Alaska.

J. *To direct and sponsor inservice education programs and activities designed to improve the effectiveness of its members in performing their various roles as administrators.

The Council shall, in every way possible, provide for and promote the educational and social advancement of its members.

*In addition to the privileges and services provided to its individual members, the Council may provide services to associated school systems and related agencies by contract through institutional fees or otherwise as appropriate.

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Section 1000 – Organization

Amendments of Constitution and Bylaws 1001

Certificate of Incorporation and Bylaws 1005

Establishing Council Policies 1010

Members of the Council 1015

Membership Categories 1020

Membership Restrictions 1025

Purpose 1030

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Policy 1001 Amendment of Constitution and Bylaws

Policy:

The Council bylaws may be amended as follows:

Any member of the Council who is in good standing may propose amendments to the by-laws.

Proposed amendments by members must be provided to the Board of Directors by mail at least thirty (30) days in advance of the annual meeting.

Voting shall be conducted in the following manner:

 Passage of bylaws amendments shall require a two-thirds vote of the membership of the Board of Directors.

 Voting shall take place at the regular annual meeting of the Board of Directors.  Voting can be by written ballot or roll-call vote.

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Policy 1005 Certificate of Incorporation and Bylaws

Policy:

The certificate of incorporation and the bylaws are the basic documents upon which the organization, structure and authority of the Council rests. The Council is incorporated under the Department of Commerce of the State of Alaska as a non-profit corporation. The bylaws set forth the procedures under which the Council operates. The policies provide for the daily management of the Council.

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Policy 1010 Establishing Council Policies

Policy:

It is the intent of the Council bylaws that the administration of the Council be delegated to the Executive Director by the Council Board of Directors.

The Board of Directors of ACSA shall adopt policies to provide guidelines for the Executive Director for carrying out the administrative functions of the Council. All policies shall be in writing and their adoption recorded in the minutes of the Board of Directors. Only statements so written and recorded shall be official policies of the Council.

Policies shall be presented for a first reading at a regular Board meeting and shall be considered for adoption at the subsequent Board meeting. Policies may be adopted at the meeting of the first reading by a unanimous vote by all Board members.

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Policy 1015 Members of the Alaska Council of School Administrators

Alaska Association of Elementary School Principals Alaska Association of Secondary School Principals Alaska Association of School Administrators

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Policy 1020 Membership Categories

Policy:

Association membership shall consist of the following three (3) types of membership: 1) full, 2) sustaining, and 3) associate.

1) Full membership requires the participating association to have an individual membership of at least seventy (70) and/or payment of full participating membership dues. A full participating member association is entitled to three (3) voting representatives who may hold office and otherwise exercise all rights of full membership.

2) Sustaining membership requires the participating association to have a minimum of thirty (30) individual members and pay 50% of the dues required for full membership. Sustaining member associations are entitled to two (2) voting representatives who will hold voting rights, but may not hold office. The sustaining association will be required to convert its sustaining

membership to full membership within three (3) years of becoming a sustaining member association.

3) It shall be the policy of the Alaska Council of School Administrators to grant the status of ―Associate‖ to those organizations which are deemed to be important to the achievement of the long-term goals of the Council. The Associate Organization must meet the membership requirements of Article IV, Section 1.

Such status shall be confirmed in accordance with the following procedures:



An organization wishing to be designated as an Associate of the Alaska Council of School Administrators shall submit a written request to the Board of Directors of the Council.



The Board of Directors shall have the authority to determine the status of applying organizations and to grant associate membership.



The Board of Directors of the Council shall have the authority to assess an Associate organization an annual fee based upon membership of the Associate organization. The amount of the fee shall be $1,000 plus $50 for each individual member of the Associate organization. If an organization is granted Associate status, the organization shall be entitled to the following services:

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Mailing services for ACSA publications

-

Voting representation on the ACSA Board of Directors

-

Listing as an Associate on ACSA documents

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Policy 1020 (continued)



ACSA and full member organizations of ACSA shall have first priority on the time of the Executive Director and staff.



An agreement between the Associate organization and ACSA shall be written and signed by the respective Presidents of ACSA and the Associate organization. Such written agreement shall outline the terms and conditions of the Associate

organization’s relationship to ACSA, the level of contracted services, any service fees for the services provided by ACSA, and the annual fee.



An Associate organization shall be allowed two (2) representatives to sit on the Alaska Council of School Administrators Board of Directors. Such representatives shall be allowed one vote. No financial support for the representative of the

Associate organization to attend functions of the Board of Directors shall be provided by ACSA.



Each Associate organization shall submit to the Council’s Executive Director a current copy of its membership list, the procedure for election of officers, and other governance procedures. The Associate organization’s constitution and by-laws must be compatible and not inconsistent with the certificate of incorporation and by-laws of the Council.



The ACSA Board of Directors shall review the official agreement on an annual basis and take formal action for the continuation or changes in the written agreement with the Associate organization.

Individual membership in the Alaska Council of School Administrators shall be based on the following criteria:

 Persons who are members of full, sustaining and associate organizations shall be voting members of the Council, in accordance with Section 1, Article V of the ACSA by-laws.

 Retired persons who are members of a participating association are non-voting members of the Council.

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Policy 1025 Membership Restrictions

Policy:

Individual membership in the Alaska Council of School Administrators shall be based on the following criteria:

 Persons who are members of full, sustaining, and associate organizations shall be voting members of the Council in accordance with Section 1 of Article V of the ACSA bylaws.

Upon request by a member of the Council, the Board of Directors may extend associate membership status to State Department of Education employees, education service agencies, employees, and employees of institutions of higher education.

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Policy 1030 Purpose

Policy:

The purpose of the Alaska Council of School Administrators shall be to unite

educational leaders in the promotion of continuous improvement of education and to maintain and elevate the professional and ethical standards of its members.

Procedure:

ACSA holds the following specific purposes:

a. To insure that every child entrusted to our care will receive an adequate and appropriate education.

b. To improve the educational process by helping members become more effective in their various roles as administrators.

c. To promote ethical standards, rights and benefits and general welfare of educational leaders in the State of Alaska.

d. To coordinate programs and activities and to provide for sharing of services by and for member associations.

e. To strive to upgrade teaching and learning and to improve the curriculum content used for such purposes.

f. To assist state agencies and governing bodies in solving problems related to the conduct of Alaska public schools.

g. To assist local governing bodies of Alaska's public schools in solving problems of organization and planning.

h. To investigate and study educational issues in Alaska

i. To provide a collective professional voice in setting the educational agenda for Alaska.

j. To direct and sponsor inservice education programs and activities designed to improve the effectiveness of its members in performing their various roles as administrators. The Council shall, in every way possible, provide for and promote the educational, and social advancement of its members.

*In addition to the privileges and services provided to its individual members, the Council may provide services to associated school systems and related agencies by contract through institutional fees or otherwise as appropriate.

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Policy 1035 Resolutions

Policy:

The Council Board of Directors may develop and adopt resolutions which form the philosophical and policy foundation of its officers and staff on behalf of the Council. To allow for and encourage maximum input in the development of resolutions, it shall be the policy of the Council to consider resolutions proposed by 1) any ACSA member, and 2) any associations who are members of ACSA.

Resolutions which are recommendations may be passed by a vote of a simple majority of the members present at the meeting.

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Section 2000 – Administration

Executive Director 2001

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Policy 2001 Executive Director

Policy:

There shall be an Executive Director who shall be appointed by and serve at the direction of the Board of Directors of ACSA. The Executive Director shall serve as the secretary-treasurer of the Council but shall not be a voting member of the Board of Directors.

Procedure:

The Executive Director shall serve as chief administrative officer of the Council.

The Executive Director shall be responsible for hiring and directing the professional and non-professional staff of the Council, subject to budgetary confirmation by the Council's Board of Directors.

The Executive Director shall perform such other duties as normally pertain to the office of chief administrator of an association and as may be properly assigned by the Board of Directors.

The Executive Director shall serve all members of the umbrella. At such time as additional professional staff members are needed, they shall be selected by the Executive Director and approved through the budgetary process by the Board of Directors. Professional staff shall be assigned by the Executive Director to meet the needs of the Council and the Council's member associations.

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Policy 2005 Permanent Association Office

Policy:

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Section 3000 – Financial Management

Current Organizational Chart 3001

Including: Authorization of Payment, Bank Reconciliation, Issuing Checks, and Limits on Authorization

Description of Accounting System 3005

Including: Borrowing of Funds, Determination of Cash Needs, Indirect Cost Determination, Investment of Funds, Refund of Dues, and Storage and Maintenance of Records

Financial Statement 3010

Including: Annual Audit, Fiscal Year, and Membership Year

Procurement 3015

Property Control 3020

Travel and Reimbursement 3025

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Alaska Council of School Administrators Policies and Procedures

Current Organizational Chart Related to Fiscal Role

Executive Director Office Manager

Alaska Staff Development Network Director

Program

Administrator Special Project _Contracts

Distance Education Specialist

Trainers

Special Project Directors Consultants

Alaska Council of School Administrators Board of Directors

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Policy 3001 Internal Controls

Authorization of Payments Policy:

All payments of funds for disbursements made by the Council shall be authorized by the Executive Director through signature or written delegation. Payments for disbursements for Federal grant awards will be reasonable, allocable, and adequately documented. Bank Reconciliation

Policy:

The account should be reconciled monthly to the general ledger and/or checkbook by someone not authorized to sign checks. The reconciliation process should be

adequately documented. Procedure:

I. General

The Alaska Council of School Administrators maintains two bank accounts: Account Numbers 06500516 and 41102302

Routing Number 125200060 First National Bank of Anchorage 238 Front Street

Juneau AK 99802 Phone: 907.586.5405 Fax: 907.586.5426

From time to time, if cash flow allows and to generate the best interest, funds may be deposited with other banking institutions in the form of cash deposits. Funds will only be deposited in banks that insure deposits with FDIC.

The Executive Director and other persons designated by the Executive Director will be the only approved signers to the accounts.

Each bank account is insured up to $100,000 by the FDIC and any amounts over $100,000 are collateralized under the Public Deposit Protection Act.

II. Specific

The Executive Director may contract for accounting services, which includes the reconciliation of the bank accounts. Bank reconciliations are prepared on a monthly basis by someone not authorized to sign checks to ensure that all transactions posted through the bank accounts agree to the same transactions posted on the accounting records. Desk documentation is maintained by the person responsible for each step in the bank reconciliation process.

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Policy 3001 continued

The Executive Director will regularly review deposit activity and bank statements. Internal Controls of Revenue and Disbursements

Policy:

The Executive Director and a designee may review the reconciliation. The Executive Director’s review of the reconciliation should include scanning deposits and charges to the bank account as reflected on the monthly bank statements for any inconsistent or unusual deposits or charges.

Procedure:

Board Authority and Delegation:

The Alaska Council of School Administrators is run by a non-profit Board of Directors dominated by members who have no fiduciary relationship with the activities of the organization. Ultimate authority and responsibility for financial management rests with this Board of Directors. The Executive Director supervises the ACSA Accounting System.

Internal control:

Staff with financial management duties has enough overlapping activities to assure verification and observation for internal controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding: a) the safeguarding of assets against loss from unauthorized use or disposition, and b) the reliability of accounting records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: a) the cost of a control should not exceed the benefits likely to be derived, and b) the

evaluation of costs and benefits requires estimates and judgment by management. The organizational chart outlines the staff at ASCA. In the below role identification, a contract staff or additional hired employee that is used for receipts (A or B) could not be used for bank deposits (D). Internal accounting controls of receipts are:

A. Checks and payments received at ASDN training sites are logged in and a

receipt is provided by the Program Coordinator, or designated contract staff. The Program Manager, ASDN Director and Office Manager do not receipt checks or payments for ASDN programs. The receipt is logged in and documented.

B. ASDN mail is opened by the Program Coordinator, or designated contract staff. The Program Manager, ASDN Director and Office Manager do not receipt checks or payments for ASDN. The receipt is logged in and documented.

C. ACSA mail is opened by the Office Manager, or designated contract staff. Receipt of checks or payments for ACSA activities are logged and documented, and reviewed by the Executive Director.

D. The Office Manager or designated contract staff prepares and makes the bank deposit from the logged in receipts. Deposits are reviewed by the Executive Director prior to deposit.

E. The Office Manager and the contracted accounting service log the receipt and deposit information and reconcile the bank account at the end of each month.

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F. The Executive Director regularly reviews the reconciliation and the accounting activities.

Cash receipts:

In general, deposits are to be made as soon as possible with deposits made at least weekly.

All checks, cash, etc. will be sent to the Office Manager or Program Coordinator for recording.

All checks, cash, etc. will be placed in a locked box until deposited.

All funds will be deposited in the assigned financial institution by the Office Manager or designated contract staff (see internal controls, above).

If any income is generated from a federally funded program, all funds will be used to further the eligible project or program objectives.

Journal of disbursements:

Accounts payable should be paid early enough to take advantage of any discounts or before late penalty charges apply.

Before a payment is made, the invoice should be reviewed to ensure: 1) the goods were received or services rendered,

2) the invoice was approved by the appropriate person, 3) the proper general ledger account is identified.

Once the check is written and signed, a copy of the check is made, attached to the invoice and filed for audit and grant reporting requirements. Payments should always be made by check or corporate credit card except for some small dollar amounts.

All blank checks are stored in a locked, fireproof cabinet. Issuing and Signing of Checks:

The Executive Director and other designated individual(s) will have check signing authority as designated by the Executive Director. The Executive Director will make changes to the approved signatories at his/her discretion, while maintaining the capability to follow these signatory procedures:

 The Executive Director will not be the sole signatory to checks paid to him/her, including payroll.

 There will be two signatories for checks written in excess of $3,500.

 For purchases made with Federal grant funds, two signature will be required for checks written in excess of $1,000.

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Credit Cards Policy:

Employees approved by the Executive Director may use a corporate credit card in their official duties. Such corporate credit cards are to be used only for official activities. Procedure:

It is the procedure of the Alaska Council of School Administrators to permit use of corporate credit cards for official activities as determined by the Executive Director or designee.

The Office Manager is responsible for obtaining, reviewing, and canceling corporate credit cards for designated officials with the approval of the Executive Director. Eligible staff, as designated by the Executive Director, who desire to use a corporate credit card should contact the Office Manager who will provide information regarding its use. The following review and documentation procedures are to be completed by the charging staff, in order for reimbursement to take place:

1. All charges and receipts shall be examined by the Office Manager to ensure that they represent proper and legitimate ACSA expenditures.

2. The Executive Director or designee shall mark the billing "approved for payment" and sign it.

3. With credit card expenditures, the receipt shall include the date and place of the charge, description of charge, and purpose.

After completion of the above steps, the Executive Director or designee will sign the coding for billing.

As part of the annual audit, ACSA external auditors will review the use of credit cards and the documentation and treatment of expenditures.

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Policy 3005 Description of the Accounting System

Policy:

The financial affairs of ACSA will be administered to insure that funds are safe and expended according to Generally Accepted Accounting Procedures (GAAP). The Executive Director is responsible for the security and appropriate expenditure of funds, but each employee has a responsibility to safeguard funds and receive the most return for expenditures.

Procedure:

Board Authority and Delegation:

The Alaska Council of School Administrators is run by a non-profit Board of Directors dominated by members who have no fiduciary relationship with the activities of the organization. Ultimate authority and responsibility for financial management rests with this Board of Directors. The Executive Director supervises the ACSA Accounting System.

Cash accounting and use of fund accounts:

The accounting is done on a cash basis with general ledger that can show receipts and disbursements according to established fund accounts. Federal grant funded projects are set up with a discrete fund account. A fund account is defined as a fiscal accounting entity with a self-balancing set of accounts recording cash and other financial resources together with all related liabilities and residual equities or balances, and changes

therein. They are segregated for the purpose of carrying out specific activities or

attaining certain program objectives in accordance with special procedures, restrictions, or limitations.

Expense recognition and classification:

Expenses are recognized as incurred. Line items are set up which aggregate groups of expenses according to allowable costs (OMB Circular A-122). Costs are allocated according to function. Costs that overlap several functions and fund accounts are distributed according to an indirect cost formula based on salaries of staff.

Cash management process:

Billing to fund organizations is done on a cash basis—with receipts coming after expenditures. The use of these receipts is restricted to expenses incurred in the fund account.

 Non-federal funds. If the funding agency allows advance billing, costs may be billed 30 days in advance to assist with cash flow. In the case of advance billing the Office Manager ensures that the on-hand cash does not fall below the level of advance revenue.

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 Federal funds. Federal grant fund draw downs are restricted to 3 days in advance of payment of accounts payable. For example, if payroll to a federally funded project was due on Friday, the earliest that ACSA could bill for funds transfer to the ACSA bank account would be the preceding Tuesday.

 No federal funds will be drawn down for future federal expenditures. Independent audit:

ACSA annually retains an independent auditor who operates under the Single Audit Act of 1984 and its subsequent revisions. Their audit opinion is derived from unrestricted review of the financial documents of ASCA and generally accepted auditing standards. The Executive Director and financial management staff will be involved in the audit. Presentation to the Board of the audit will be done by the auditing firm with assistance from the Executive Director and designated staff.

The annual audited financial statements will be submitted to the Federal Audit Clearing House within 30 days after receipt of the annual audit.

General ledger:

The general ledger is maintained according to Generally Accepted Accounting Procedures.

Double entry accounting:

The contracted accounting service oversees a double entry accounting system that is operated in accordance with GAAP and the CPA auditors.

Chart of accounts:

The Chart of Accounts is a listing of all the valid accounts set up for use in the General Ledger, according to GAAP. It includes the account number, type (asset, liability,

revenue, or expense), and description for each account - in order by account number. It is available for review by the Executive Director on a monthly basis.

Refund of Dues Policy:

There shall be no refund of dues when a member withdraws from the Council. Borrowing of Funds

Policy:

The Executive Director is authorized to contract for short-term loans for the purpose of meeting current expenses of the Council, only with the approval of the Board.

The limit for the total amount of short-term loans shall not exceed 24% of the current fiscal year Council budget.

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Policy 3005 continued Determination of Cash Needs Policy:

The Office Manager of ACSA or contracted accountant will set up an individual fund account for each federal project. The cash needs of that fund account will be reviewed with the Executive Director on a quarterly basis. Budget status reports will be provided by the Office Manager.

Procedure:

The Office Manager will use the designated federal payment system to request reimbursement for costs on a monthly basis, based on a cash accounting system. The Executive Director of ACSA will select the type of reimbursement system that is most efficient to the needs of ACSA and is most effective to use related to the federal government. These systems include, but are not limited to: Phone-Activated Paperless Request System (PAPRS), Letter of Credit Electronic Certification System (LOCES) and Automated Standard Application for Payment (ASAP).

Deviations from this process must be approved by the Executive Director. Indirect Cost Rate Determination

Policy:

The Executive Director may apply for and keep current the indirect cost rate, which will be applied to grants and contracts as appropriate. The indirect cost rate may not be applied if the Executive Director approves a program budget that includes direct costs for all expenses of doing business.

Procedure:

When developing indirect cost rates for projects, ACSA will use current federal

guidelines on the computation of indirect cost rates. The ACSA indirect cost rate shows the relationship between indirect costs and total costs. Indirect costs are those that have been incurred for common or joint purposes. These costs benefit more than one cost objective and cannot be readily identified with a particular final cost objective without effort disproportionate to the results achieved (OMB Circular A-87).

ACSA may allocate its major personnel costs as direct costs to specific programs. The remaining costs that cannot be specifically attributed to a program can be aggregated as indirect costs. ACSA uses a simplified method of computing indirect cost rates by creating an equitable distribution base. The independent accounting firm will be utilized to establish the indirect cost rate.

When requesting an indirect cost rate, the Office Manager shall prepare the appropriate documentation. This will include the last audited financial statements of ACSA as a basis for computations. This material and its documentation backup will be maintained for audit purposes.

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When choosing to apply direct personnel cost or indirect cost, the Executive Director will choose the option with the greatest return for ACSA (assuming this choice is allowed by the granting agency or foundation).

Investment of Funds Policy:

The Executive Director shall invest all surplus receipts in time certificates of deposit, United States treasury bills, savings accounts, or otherwise as appropriate. The investment to be used will be determined by the greatest yield to the Council. Limits of Authorization

Policy:

Any expenditure exceeding a budgeted item by 10% or $2000 (whichever is greater) and does not exceed the total bottom line of the approved budget shall be at the discretion of the Executive Director.

Storage and Maintenance of Records Policy:

All records of the Council shall be stored in a safe and prudent manner. Procedure:

Specific records shall be stored for the periods of time indicated:

Board minutes Indefinitely

Tax forms Indefinitely

Annual audit Indefinitely

Ledgers 7 years

Canceled checks 7 years

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Policy 3010 Financial Statement

Policy:

The Executive Director shall submit a financial statement at each regular face-to-face meeting of the Council Board of Directors or as otherwise directed by the Board. Each financial statement shall report the financial activities of the Council subsequent to the preceding financial statement.

Procedure:

The financial management system at ACSA will be developed around a valid and reliable software program, include controls that will allow conformance with federal conditions on budgeting and will allow for accurate financial data for: a) planning, b) control, c) measurement, and d) evaluation of direct and indirect costs. The financial management system will be audited, on an annual basis, by a Certified Public Accountant using Generally Accepted Accounting Principles (GAAP).

Sub recipients

The financial management system will be able to record and report on the receipt, obligation and expenditure of federal grant funds. ACSA will only contract with sub-recipient agencies who have demonstrated these same capabilities through: a) similar financial management structures and external audits, and/or b) approval of their systems through successful operation of similar federal grants.

Matching and in-kind funds

ACSA or a partner agency will determine matching or in-kind funds through use of their budget

documents and quarterly reports. The preferred method of developing a ―match‖ is through the use of in-kind staff positions that can be directly linked to expenditures. In that way, the overall cost of that position can be calculated and used as an ―in-kind‖ matching amount, without the more tedious methodology of identifying each line item as cash match. In situations where federal grants require the use of non-federal funds for a match, the same in-kind calculation is made through reduction of the in-kind value by the amount of the position that is funded through federal funds.

Balance Sheet

ACSA uses a balance sheet that follows GAAP to analyze ongoing expenditures and revenues related to a fund account. Also called a statement of financial position, the ACSA balance sheet is a financial "snapshot" of the fund account at a given date in time. It lists assets, liabilities, and the difference between the two, which is net reserve. The accounting equation (assets = liabilities + net reserve) is the basis for the balance sheet. Assets include billings to the federal grant source.

The balance sheet is prepared after all adjusting entries are made in the general journal, all journal entries have been posted to the general ledger, the general ledger accounts have been footed to arrive at the period end totals, and an adjusted trial balance is prepared from the general ledger amounts.

Budgeted Project Expenditures

The project budget is developed through the following process that is submitted to the funding agency: 1. Needs assessment. If a project fits the overall mission of the ACSA, a needs assessment is

conducted to see the general direction the project should follow in its development.

2. Goals and objectives. Each critical need will lead to an overall planning goal that will then be defined by measurable objectives.

3. Activities. Activities will be described that can accomplish the objectives over a fixed time period. 4. Personnel and support. Activities are structured into tasks that can be accomplished by specific

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5. Expenditures budget. The personnel and support are subjected to a cost analysis and then budgeted.

6. Final budget. The final award will result in any needed refinements to the budget. The final budget will provide the basis for analyzing budgeted versus expended costs throughout the project period.

Reporting budgeted and actual expenditures

ACSA will report budgeted and actual expenditures as required by the granting agency.

Investigation of deviations from projected expenditures

On a monthly basis, any deviations from projected expenditures (Cash Needs Determination) that exceed 10% shall be reported to the Executive Director for review. On a quarterly basis, the designated Program Manager will investigate and adjust the budget for any deviations. The Executive Director will ensure that total costs incurred do not exceed the budgeted amounts for the grant period.

Changes to budget during grant period

If the Executive Director determines there needs to be an adjustment to the grant budget, he or she will contact the Program Manager. The Executive Director will work with the Program Manager to restructure the budget as allowed by the funding source, including the maintenance of fidelity to items 1-6 in the budgeting process (above). If any changes to the project will create a change in the Scope of the Project, all partners involved in determining the Goals and Objectives will be involved in the negotiations.

Annual Audit

Policy:

The Council Board of Directors shall annually appoint an auditor to audit the financial affairs of the Association.

Fiscal Year

Policy:

The fiscal year of the Council shall be January 1 to December 31.

Membership Year Policy:

The membership year for the Council shall be July 1 to June 30.

Procedure:

For purpose of receiving Council benefits, rights and privileges, members shall be considered continuous members if verification of a dues payment schedule and partial payment of dues have been received by the Council office no later than January 1 of each subsequent year following the initial year of membership.

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Policy 3015 Procurement

Policy:

Capital Purchases

Purchases greater than $1,000 will be approved by the Executive Director.

Generally, the Organization should seek three phone quotations for purchases between $1,000 and $5,000 where at least three suppliers are available for that service or

product. Purchases greater than $5,000 should be made after three quotes are

submitted where at least three suppliers are available for that service or product. If only two vendors exist for that product, the Executive Director may approve the purchasing with only two quotations.

Sole Source Purchases

When only one source exists for a product, the nature of that sole source vendor shall be placed in writing and documented for the Executive Director’s approval.

Capital Expenditures

Tangible assets exceeding $3,000 per unit, which last beyond a year, will be classified as capital expenditures and maintained on the inventory list.

Consultant Services

When a specific consultant’s expertise is needed, the staff member requesting the contracting with that person or agency will make a statement of that sole source expertise and provide it to the Executive Director for written sole source contract. If more than one consultant can provide the same service, the standard (above) multiple quote procurement will be done.

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Policy 3020 Property Control

Policy:

In order to conform to Generally Accepted Accounting Procedures, ACSA maintains procedures to control property through a system to prevent loss or theft. Through

procedures that conform to GAAP, the auditor is able to affirm effective property control. Procedure:

ACSA Property Control Officer

The Office Manager and designees are charged with full knowledge of all property transactions within their department. Specific responsibilities include:

controlling and monitoring property accounting files

providing data and technical assistance to their designated property custodians and other employees

auditing receiving reports, property transfers, surplus property and supplies, property disposal and physical inventories

conducting field inventory audits Property Custodians

Designated Property Custodians help Property Officers to fulfill their property

management responsibilities on a day-to-day basis. The duties of a Property Custodian vary, but in general they include:

initiating transactions when controlled property is purchased, loaned, borrowed, traded or transferred

originating excess (surplus) property transactions

completing an annual inventory of all controlled property in their designated area Any person in direct possession of controlled property has the responsibility of a

Property Custodian.

Definition of Controlled Property

Controlled property includes non-expendable personal property and equipment valued at more than $3,000, FOB final destination, regardless of the funding source or means of acquisition. Property is inventoried on an annual basis

Controlled property also includes items which are loaned, leased, or rented in the care or custody of ACSA, even though owned by another entity. Such items must be treated as controlled property if the value is more than $3,000.

Items that, when installed, become an integral part of another unit of property or a building are not considered controlled property, e.g., the hard drive in a personal computer or the heating system for a building.

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Property Identification (including Tags or Decals)

Property records will include a description, cost, purchase date, source of funding, location and condition. Controlled property over $3,000 is assigned a Property Control Number, designated by a Property Tag or Decal. All controlled property owned by ACSA will be tagged. If a Property Control Number is assigned, it must be affixed to the item by decal or other approved method.

It is important that the decal be placed where it can be easily seen and that decal placement is uniform for ease in locating and reading the number, regardless of the property's location or placement. (If a decal is hidden, "dymo" tape or other suitable material will be used to show the Property Control Number in a visible location.) The assignment of Property Control Numbers is the responsibility of the Office Manager.

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Policy 3025 Travel and Reimbursement

Reimbursement Policy:

It shall be the policy of the Alaska Council of School Administrators (Council) to reimburse any staff, ACSA member, and appointed representative of the Council for reasonable and necessary expenses actually incurred in the conduct of non-federally funded Council business. Council business conducted using federal funds are subject to guidelines provided by the Federal Government Service Agency (GSA).

1. Travel: Public Transportation. Actual cost of public transportation. This will include coach airfares. Other forms of transportation (ferry, taxi and car rental) will be reimbursed at cost. Automobile rental will be for compact or economy size rental, when economically feasible.

2. Travel: Private Vehicle. The reimbursement rate shall be at either the State of Alaska or IRS rate, depending on source of funds used. Parking fees will be reimbursed at cost.

3. Lodging Actual cost of lodging.

4. Meals. Meals are to be paid for with per diem. Per diem is provided at a rate of $50 for a full day and $25 for a half day.

5. Registration Fee. Actual cost of conference or workshop registration fee, as approved by the ASDN Director or Executive Director.

6. Materials. Actual cost when approved by the Executive Director or designee. The Executive Director may approve deviations from these guidelines.

Procedure:

ACSA employees, Board members and special representatives authorized by the Executive Director to represent ACSA on official business matters, shall be reimbursed for their personal expenses according to the following procedures:

1. Employees who are required to travel on ACSA business shall be compensated for actual costs. Reimbursable expenses include lodging, parking fees, telephone calls, and car expenses at the established Internal Revenue Service (IRS) rate. Fines for traffic infractions are not included. All travel plans must be approved by the

Executive Director or designee prior to departure. A travel advance may be provided for anticipated expenses. Travel to and from employee’s home to ACSA is not

included as a travel expense.

2. Taxi fares, car rentals, and business telephone charges shall be receipted and the record submitted for reimbursement of actual costs.

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3. Local business luncheons, such as Board and other authorized business meetings, will be reimbursed at actual cost. Sales check stubs need to be attached to the reimbursement voucher.

4. Use of private vehicles for authorized travel will be reimbursed at the established rate of the IRS. This will include the cost of gas, oil, and overall vehicle expense. Staff, ACSA members, or appointed representatives of the Council traveling using federal funds must be reimbursed using Federal GSA per diem rates established annually on October 1. These rates and guidelines are outlined at

www.gsa.gov/portal/category/21287

Employees traveling on federal projects must be cognizant of grant line items relating to the travel and use these projected costs as ceilings, with the expectation that all staff will attempt to expend lesser amounts than those budgeted.

All travel expenses must be deemed reasonable and necessary by the Executive Director.

Advance for Expenses Policy:

Any staff, ACSA member, or appointed representative of the Council may be provided an advance when conducting Council business. Such advances shall be made by the Executive Director upon request.

Procedure:

Upon return from any official trip, the employee will file a travel report that settles the financial matters associated with the trip. If the employee has spent more than the advancement by ACSA, he/she will be paid the difference. If the employee received more in advance than the trip cost, the employee will reimburse the difference with a check.

Conference and Workshop Fees

Policy:

Council and workshop fees shall be established by committees and/or staff members responsible for each conference or workshop and approved by the Executive Director or designee.

Deposits and/or optional advance registration fees shall be established when

determined to be necessary or desirable by the Executive Director. All or part of such fees shall upon request be refunded for non-attendance unless non-attendance creates a financial burden on the Council.

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Section 4000 – Personnel

Overtime and Compensatory Time 4001

Evaluation of Staff 4005

Paid Absences 4010

Including Holidays, Vacation, and Sick Leave

Fringe Benefits 4015

Office Staff 4020

Pay Day 4025

Personnel Conflicts of Interest 4030

Personnel Discrimination Complaint 4035

Personnel - Drug Free Workplace Act 4040

Personnel Hiring 4045

Personnel Time Keeping 4050

Safety 4055

Salaries and Wages 4060

Severance Pay 4065

Sexual Harassment 4070

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Policy 4001 Overtime and Compensatory Time

Policy:

The Executive Director may award compensatory time for work performed outside the normal workday or workweek. The compensatory time may not be accrued for cash purposes but may be used for extension of vacations or for personal leave upon the approval of the Executive Director.

Exempt Employees

The workweek for full-time exempt employees is normally considered to be 40 hours, and for part-time employees the proportion of 40 hours equivalent to the appointment percentage; however, greater emphasis is placed on meeting the responsibilities assigned to the position than on working a specified number of hours. Exempt

employees do not receive overtime compensation. For the sake of timekeeping, exempt employees are considered to work a 40 hour week and account for their time involved on federal projects as an amount between 0-40 hours.

Non-Exempt Employees

The regular number of hours worked by full-time, non-exempt employees is 40 hours in a workweek. Work beyond 40 hours in a week is subject to additional compensation. Non-exempt employees receive time and a half compensation for time in excess of 10 hours on a daily basis or time in excess of 40 hours on a weekly basis.

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Policy 4005 Evaluation of Staff

Policy:

A systematic evaluation of the staff will occur under the direction of the Executive Director.

Procedure:

Systematic evaluation of staff members is an essential task in all organizations.

Evaluation is necessary both for determining the level of performance of staff members and for assisting staff members to increase their professional skills and competence. The Board of Directors of the Council shall conduct an annual evaluation of the Executive Director.

The Executive Director shall establish and administer plans for the annual evaluation of each member of the Council staff.

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Policy 4010 Paid Absences Including Holidays, Vacation, and Sick Leave

Family Leave Policy:

Employees who have been in full-time, continuous employment for at least 12 months are eligible for family leave.

Procedure:

Though the FMLA does not apply to organizations employing less than 50 employees, leave may be granted, at the discretion of the Executive Director and/or ACSA Board, for up to 12 weeks of unpaid, job-protected leave to eligible employees for certain family and medical reasons in any 12-month period. This includes:

 To care for the employee’s child after birth, or placement for adoption or foster care;  To care for the employee’s spouse, son or daughter, or parent who has a serious health

condition, or

 For a serious health condition that makes the employee unable to perform the employee’s job.

 At the option of ACSA or the employee, other paid leave, sick, vacation, etc., may be substituted for unpaid leave.

The employee may be required to provide advance leave notice and medical certification. Taking of leave may be denied if requirements are not met. This includes:

 The employee must provide 30 days advance notice when leave is foreseeable and exhaust all other accumulated leave prior to family leave.

 ACSA may require medical certification to support the request for leave because of a serious medical condition, and may require (at employer’s expense) second or third opinions and a fitness-for-duty report to return to work.

ACSA will maintain the employee’s health coverage during the family leave.

Upon return to work, the employee will be restored to the original or equivalent position with equivalent pay and benefits and will not result in the loss of any employment benefit that accrued prior to the start of the family leave.

Holidays Policy:

Employees are entitled to the following paid holidays: Christmas Eve, Christmas Day, New Year's Eve, New Year's Day, Memorial Day, Independence Day, the day prior to or following Independence day (employee’s choice), Labor Day, Thanksgiving Day, and the day following Thanksgiving day.

If one of the paid holidays falls on Saturday or Sunday, the Friday before or the Monday after may be taken at the discretion of the Executive Director. The Executive Director may negotiate, with individual employees, contract provisions that give more or less holiday time than is

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Alaska Council of School Administrators revised 02/2014 Policies and Procedures

Sick Leave

Employees shall accrue sick leave at the rate of 1.0 days per month.

1. Paid sick leave shall be accrued from the date of employment at the rate of 1.0 days per month with a maximum accumulation of 40 days.

2. Sick leave, if authorized by the Executive Director, taken in excess of days earned will be charged leave without pay.

3. In addition to the illness of the employee, sick leave may also be used when sick children, spouse, or parent require the employee’s attention.

4. Employees will not be compensated for unused sick leave at time of termination. 5. Accrued sick leave time cannot be used as vacation time.

6. A doctor’s note verifying the employee’s condition may be required.

When an employee is sick or otherwise unable to report to work, the employee shall immediately call the immediate supervisor.

Bereavement

In the event of a death in the employee’s immediate family, the employee may apply for up to five (5) days of sick leave to attend the funeral or to complete funeral arrangements. If

circumstances of death in the immediate family require travel outside the state, up to seven (7) days of sick leave may be applied. Immediate family is defined (for this section only) as spouse; children; parents, brother and sister of employee and spouse; and grandparents and

grandchildren of employee and spouse. Jury duty

Employees will receive full pay during periods when actually participating in jury selection, trial or jury deliberations. Pay received for jury duty shall be turned over to ACSA.

Vacation

Any employee of the Council may use vacation leave as approved by their immediate supervisor.

Employees shall receive paid vacation at the rate of 20 days per year. Vacation leave has no cash value and must be used during the year earned.

The ACSA Executive Director may approve exceptions to the ―use or lose‖ provision of this policy on a case-by-case basis due to exceptional circumstances, but under no circumstances would vacation leave be cashed out.

Federal Funds Reimbursement for Paid Leave

When ACSA negotiates higher levels of paid leave benefits than the minimum standards in this policy, a federal contract will only reimburse ACSA at the lower rate.

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Policy 4015 Fringe Benefits

Policy:

Fulltime employees of the Council shall be:

 Covered by Social Security and Workman’s Compensation

 Provided major medical insurance is optional and may be negotiated with each employee

 Paid up to 3% of their gross salary towards their SIMPLE IRA, provided that the employee elects to have a SIMPLE IRA. If the employee contributes less than 3% towards the SIMPLE IRA, then the percentage paid by ACSA will be adjusted to match the employee’s contribution.

Part-time permanent employees of the Council (working 20 hours per week or more, but less than 40 hours per week) shall be covered by Social Security and Workman’s

Compensation, and paid up to 3% of their gross salary towards their SIMPLE IRA, provided that the employee elects to have a SIMPLE IRA. If the employee contributes less than 3% towards the SIMPLE IRA, then the percentage paid by ACSA will be adjusted to match the employee’s contribution.

Temporary employees (working on an ―as needed‖ basis) shall be covered by Social Security and Workman’s Compensation.

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Policy 4020 Office Staff

Policy:

Office staff shall be employed by the Executive Director. The Executive Director, or the supervisor in charge, shall be responsible for assigning duties and supervising all office personnel.

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Policy 4025 Pay Day

Policy:

Employees shall be paid on the 25th of each calendar month or as directed by the Executive Director.

Procedure:

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Policy 4030 Personnel Conflicts of Interest

Policy:

The Executive Director will establish procedures to guard against employee conflicts of interest.

Procedure:

Avoiding conflicts of interest and professional self-improvement are important components of the organization evaluation system.

It is the responsibility of each ACSA employee to maintain all professional relationships within the boundary of job guidelines set by ACSA. If other activities, professional or personal, may conflict with those job guidelines, the employee is obligated to disclose these conflicts to the supervisor.

By being offered and accepting employment with ACSA, each staff member agrees to be bound by and follow the foregoing standards of ethical conduct.

1. Each staff member will be encouraged to attend professional conferences, workshops, and seminars as long as such attendance is in the interest of their employment, does not interfere with the functions of the organization, and is arranged with the prior approval of the Executive Director. ACSA will, as budget allows, provide financial support for necessary continuing education.

2. Regular full-time professional staff shall not engage in private practice without the consent of the Executive Director. Employees shall not provide services to a consumer of ACSA, either past or present, without the approval of the Executive Director. Allowing services to ACSA clients, past or present, by less than full-time employees shall be done only with prior agreement between the employee and the Executive Director.

3. No portion of time due ACSA shall be devoted to private purposes and no outside employment shall interfere with the performance of ACSA duties. 4. Staff may not engage in the use of ACSA resources or facilities for personal,

commercial, political, or religious purposes.

5. Staff members will report on outside activities to their supervisor as required by the Executive Director.

6. Staff members maintain the rights to their written scholarly work, except where the purchase of that work is regulated by the source of the funded project.

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7. Appointment of near relatives in the same project is permitted, subject to reasonable safeguards against conflict of interest. The Executive Director shall review and authorize such hires.

8. No officer or employee should accept any gift or gratuity from any source which is offered or appears to be offered because of the ACSA position held by the officer or employee—when such gift or gratuity could bias the distribution of federal funds.

9. ACSA facilities may be used only for ACSA-related purposes or in furtherance of such purposes as is acceptable to the ACSA Executive Director.

10. Federally-funded goods or services shall not be purchased from an ACSA

officer, employee, or near relative unless there is a specific determination that the goods or services are not available otherwise and is approved by the Executive Director.

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Policy 4035 Personnel Discrimination Complaint

Policy:

The Executive Director will provide a system to report discrimination by the staff, as well as discrimination towards the staff that makes the work place a potentially biased and unequal environment.

Procedure:

All employees of ACSA are encouraged to report any act of discrimination to the Executive Director.

The Executive Director will investigate the complaint, which will include interviewing the parties involved, directly or indirectly. After a thorough investigation has been

completed, the Executive Director will take appropriate action based on findings. The Executive Director will also communicate with the complaining employee to inform the employee of such findings.

To the extent possible, all complaints will be kept confidential. No person who has filed a complaint or assisted in the investigation will be intimidated, threatened, coerced, or discriminated against by ACSA.

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Policy 4040 Personnel - Drug Free Workplace Act

Policy:

It is the goal of the staff evaluation policy to conform to all applicable national and state statutes governing employee behavior. It is therefore the goal of ACSA to comply with all aspects of the Drug-Free Workplace Act of 1988. The unlawful manufacture, distribution, dispensing,

possession, or use of controlled substances is prohibited in the workplace.

Procedure:

A drug-free awareness program is established to inform employees about the dangers of alcohol/drug misuse in the workplace, the organization’s policy of maintaining a drug-free work environment, the availability of assistance for an alcohol or drug problem and the penalties that may be imposed upon an employee for alcohol/drug misuse violations. Information will be provided to familiarize all employees with the above items.

Employees engaged in the illegal use, sale, possession or distribution of drugs are not satisfactory employees. Such employees shall be subject to disciplinary action up to and including discharge if they participate in such activities on or off the employer’s premises. Prohibited drugs are defined as those prohibited by State and Federal laws. Also prohibited is the use, sale, possession, or distribution of drug paraphernalia.

Employees must not report for duty, perform service or enter ACSA property under the influence of, or after having used alcohol or illegal drugs. For purposes of this policy, any employees testing positive for a controlled substance (or its metabolite) in their urine or having a blood alcohol level greater than 0.04 percent is conclusively presumed to be under the influence.

A search may be conducted without any prior announcement other than the posting of this policy. Submission to such search of individuals, their person, effects, and vehicles is strictly voluntary; however, refusal may be cause for expulsion from the premises or provide grounds for termination. Only the Executive Director is empowered to authorize a search or to delegate that authority to a direct subordinate.

Any individual found in violation of this policy shall be subject to expulsion from the organization premises and/or termination of employment. Any individuals who are in violation of local, state, or federal law(s) may be reported to the appropriate law enforcement agency.

Employee Alcohol/Drug Screen Testing

Pre-Employment Screening

While pre-employment urinalysis is not standard procedure for all positions, ACSA may

establish required pre-employment urine testing if deemed necessary by the Executive Director or designee.

Initial urine samples for drug screening shall be collected by an independent contractor at ACSA expense. Applicants may have their sample retested by the same lab facility. A written

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notification of the test results. The applicant shall be responsible for all costs of the additional testing.

New hires, with required urinalysis, will not be permitted to begin working until required test results are available.

Any job applicant who tests positive for an illicit substance, tampers with a sample, or refuses to submit a sample, will be regarded as unemployable.

Testing - Reasonable Cause/Suspicion

If facts, circumstances, physical evidence, physical symptoms, or a pattern of performance or behavior occur that would cause a supervisor to reasonably conclude that an employee may have used, or is under the influence of alcohol or a controlled substance, the supervisor is to contact the Executive Director or designee, to discuss the situation. If it is determined, in the sole discretion of the Executive Director or designee, that ―reasonable cause‖ exists that the employee has used or is under the influence of alcohol or a controlled substance, the employee will be taken to a facility for testing.

Some, but not all, examples of reasonable cause may include:

Adequate documentation of unsatisfactory performance Physical symptoms consistent with substance abuse

Evidence of illegal substance use, possession, sale, or delivery

Occurrence of a serious or potentially serious accident that may have been caused by human error

Serious motor vehicle offenses while on duty

Fights (to mean physical contact), assaults and flagrant violations of established safety, security or other operating procedures

Any employee who is involved in an accident while on ACSA business, or any on-the-job injury requiring medical attention, may also require the injured party, and any other employee who may have caused or contributed to such injury, to submit to urine drug screening or alcohol breath analysis or a blood test.

Supervisors are to notify the Executive Director or designee immediately upon hearing of an on-the-job injury so that the hospital or other treatment facility can be reminded of our drug

program. If an employee seeks medical attention after hours or on the weekend, and files a claim, he/she may be required to take a drug test immediately upon ACSA notification of the injury (at supervisory discretion). The test, the refusal to take the test, and its result, affects employment.

Retesting of Sample

Employees may have their sample retested by the same lab facility. A written notification must be provided to the Executive Director within forty-eight (48) hours after notification of the test results. The employee shall be responsible for all costs of the additional testing.

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All employees who are required to take prescription drugs which would impair their work

performance must report such use to their supervisor. The report should include the name of the drug, possible side effects, and the name of the doctor who prescribed the drug. Misuse of legally prescribed drugs may subject an employee to the same disciplinary procedures as for those who use illegal drugs.

Any employee who tests positive for prohibited drugs or alcohol, tampers with a sample, or refuses to submit a sample, is subject to immediate termination. Such action may be held in abeyance pending referral to the Executive Director, cooperation with the Executive Director’s recommendations, and successful completion of any recommended rehabilitative program. Return to employment shall be subject to a probationary period. A one year prohibition on performing counselor trainee duties (if applicable) and an agreement to terms of a ―re-entry contract‖ which shall specify conditions of continued employment, including aftercare and subsequent random urinalysis.

Any individual who tests positive for prohibited drugs may have an opportunity to discuss the test results with the Executive Director or designee. Appropriate personnel action will be taken within 30 calendar days against any employee convicted of violating a criminal drug statute up to and including termination.

Supervisors/managers who knowingly disregard the requirements of this policy shall be subject to disciplinary action, up to and including termination. All drug screen results will remain strictly confidential and may be reported only to the Executive Director or designee. All test results will be kept in a locked file accessible only to the Executive Director. If some external

communication is necessary, it will be on a case-by-case basis and may include counselors, medical professionals, law enforcement personnel, and the ACSA Board.

Federal agencies will be notified in writing, within 10 calendar days, if any employee engaged in the performance of an award is convicted of violating a criminal drug statute.

Employee Responsibilities

An employee shall:

 Abide by the terms of this Alcohol/Drug Policy.

 Notify ACSA of any drug statute conviction for a violation occurring in the workplace no later than five (5) days after such conviction. The term ―conviction‖ means a finding of guilt, including a plea of nolo contendere or imposition of sentence, or both, by any judicial or state criminal drug statutes. The term ―criminal drug statutes‖ means a criminal statute, a law, or ordinance involving manufacturing, distribution, dispensation, use, or possession of any controlled substance, or alcohol related offense.

Policies And Procedures

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Table of Contents

Section 1000 – Organization

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Section 2000 – Administration

Section 3000 – Financial Management

Current Organizational Chart Related to Fiscal Role

Section 4000 – Personnel