Policies & Procedures
Contents:
Fiscal Management System
Regulatory Reporting and Payments
Purchasing and Accounts Payable procedures
Property Inventory/Records Management
Receipt of Payments and Donations
Grant/Contract Monitoring and Reporting
Payroll Procedures
Personnel Procedures
Consultant and Contractors
Timekeeping/Job Costing
Training and Travel
Drug Free & Tobacco Free Workplace Act Policy
Conflict of Interest
Sponsorship Procedure
Approved Contents of Operating Manual
Business Plan
Employee Handbook & Guidelines
Operating Policies and Procedures
Calendar
It is understood that these documents may change and be updated as needed to reflect grant awards.
Signed by Debi MacIntyre following approval by Coalition membership May 9, 2006.
Signed by Charles Mojock, Chair, following approval by Executive Roundtable/Board of Directors May 22, 2006.
Updated & signed by Pam Steinke, Chair, following approval by Executive Roundtable/Board of Directors May 2, 2008.
Updated & signed by John Provance, Vice-Chair following approval by Executive Roundtable/Board of Directors May 1, 2009.
Approved by Executive Steering for changes in P & P for all sections on 1/26/2010.
Approved by the Executive Roundtable/Board of Directors on February 19, 2010 and signed by Jeff Shealy, Chair of the Executive Roundtable.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Fiscal Management System
POLICY: Safe Climate Coalition practices sound financial practices following Generally Accepted Accounting Principles (GAAP).
PROCEDURE:
1. Fiscal Year: Safe Climate Coalition's fiscal year shall be October 1 to September 30, as outlined in the company bylaws.
2. Accounting System: Safe Climate Coalition utilizes a double-entry accounting system that includes cash receipts, disbursement journals, QuickBooks and a general ledger. Safe Climate Coalition operates on a cash basis, maintains a chart of accounts and identifies each funding source as a separate class in the accounting system.
3. Project Assistant tracks expenses and balances in the checkbook. The contracted accountant tracks expenses and balances per funding source using QuickBooks. The Executive Director tracks expenses and balances per funding source in a separate accounting system via paper folder. Balances are checked quarterly by the accountant of all three systems. Expenditures must be entered in a timely manner and a current balance calculated.
4. Budget/Expenditure Reconciliation: The accountant shall reconcile actual expenditures against the budget, by funding source, not less than monthly. A budget/expenditure reconciliation report shall be provided to The Executive Steering Committee quarterly and all significant variances shall be investigated by The Executive Steering Committee and the Executive Director. All asset and liability accounts are reconciled to subsidiary records at least annually.
5. Bank Reconciliation: Safe Climate Coalition's bank account statements are reconciled monthly by a contracted accountant. The contracted accountant opens and reconciles each bank account statement and signs the reconciliation report.
6. Annual Financial Audit: The Safe Climate Coalition Board of Directors shall commission an annual financial audit by a qualified accounting firm when determined necessary by the Executive Steering Committee or Executive Director. Safe Climate Coalition shall request bids for audit services not less than every five years, unless otherwise determined by The Executive Steering Committee. If the Safe Climate Coalition annual budget exceeds $500,000 in federal funds in a fiscal year, Safe Climate Coalition will commission an audit in compliance with OMB circular A-133 (single audit.)
7. Indirect Costs: Safe Climate Coalition does not utilize an indirect cost rate and direct charges all grant/contract related expenditures. All expenditures charged to a funding source are directly related to the activities included in each grant/contract and in accordance with each approved program budget.
8. Cash Flow: Safe Climate Coalition will maintain adequate funds to ensure the ability to pay all accounts receivable in a timely manner. All invoices will be paid within 30 days of receiving an invoice of work/service completed. Should there ever be an unallowable expenditure by the prime award agency, that agency will be repaid within 30 days of discovery or notification of the unallowable expenditure.
9. Checks[CT1] : Blank checks are stored in a file cabinet in a locked office. A person requesting a check cannot be the same person approving the expenditure. Additionally, a check signer cannot also be the payee.
10. Reports[CT2] : The following reports are submitted by the Executive Director to the Board's Executive Steering Committee on a quarterly basis: Budget to YTD Actual Revenues and Expenditures; Current Agency Balance Sheet; and Other reports as requested.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Regulatory Reporting and Payments
POLICY: All regulatory reports and payments are processed in a timely manner.
PROCEDURE:
1. IRS Form 990 - (Return of Organization Exempt From Income Tax) is completed annually by an external accounting firm and submitted to the IRS within 180 days of fiscal year end.
2. Division of Corporations Annual Report is completed annually by an external accounting firm and submitted to the FL
Department of State Division of Corporations (www.sunbiz.org) prior to May 1st.
3. Solicitation of Contributions Annual Registration Form is completed annually by an external accounting firm and submitted to the FL Department of Agriculture and Consumer Services by September.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Purchasing and Accounts Payable Procedures
POLICY: Expenditures are made according to the Safe Climate Coalition purchasing policy and are paid in a timely manner, on or before due date.
PROCEDURE:
1. The Executive Director is responsible for all agency purchasing and accounts payable and shall receive prior approval from an authorized member of the Executive Steering Committee of the Board of Directors for all purchases in excess of $1,000.
2. All agency purchases shall comply with the current agency budget and shall be made through use of the debit [CT3] card/credit card or check. The Executive Director shall maintain control of all blank checks and the agency debit card/credit cards (should the Coalition ever have these cards). The Executive Director shall be the only staff able to authorize the use of the agency debit/credit card and is the only name listed on the debit card/credit card. All expenditures made with checks or the agency debit card/credit cards shall include a receipt that is kept in the agency expenditure files.
3. All checks written for an amount in excess of $1,000.00 shall require two authorized signatures. All checks written to[CT4] the Executive Director shall require two authorized signatures. Checks are not permitted to be signed by the payee.
4. All expenditures in excess of $1,000.00 made with the agency debit cards/credit card shall receive prior approval. Only business related expenditures shall be made with the agency debit card/credit card -no personal expenditures shall be made using the agenda debit/credit card.
5. All expenditures in excess of $5,000.00[CT5] , except for salaries, shall require three written bids and the Executive Director and an authorized member of the Executive Steering Committee of the Board of Directors shall approve the selected vendor.
6. Once checks are generated and have proper signatures, one copy of the check stub is attached to invoice, receipt or other original document verifying expenditure. Checks are filed according to the chart of accounts.
7. Checks are processed according to due dates on invoices and/or monthly statements.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Property Inventory
POLICY: Safe Climate Coalition maintains an inventory of property with a value of $500.00 or more.
PROCEDURE:
1. All inventory is maintained and updated with each purchase of non-consumable items with a value of over $500.00 using the Property Inventory Form A. An annual inventory review is conducted by the Executive Director.
2. All computers shall be considered equipment if the sum of the value of the CPU and the monitor is over $500.00, even if purchased separately, and shall be documented using the Property Inventory Form A.
3. All property inventory purchased under a government funding source that shall remain the property of the funding agency shall be tagged and logged in the Property Inventory Form as owned by the Government.
4. All property located at Safe Climate Coalition work location shall remain locked when not in use to safeguard against loss or theft and shall be adequately insured.
5. All records related to Coalition business will be maintained for 6 years in a fireproof, locked storage area. All electronic records pertaining to any grant funding source will be protected in the following manor. Electronic files will be saved to a secure server with backup copies stored on CD/jump drive/ thumb drive. Subcontractors will maintain full and complete electronic records for 6 years from the date of final payment or until all litigations, claims or audit involving the records have been resolved if such claims or audit is started before the expiration of the subcontract. Electronic records will be destroyed and disposed of in a manner that ensures protection of any confidential information at the end of the 6year period. The Executive Director will have responsibility for the destruction of any electronic files after the appropriate time has elapsed. Any CD with project information will be shredded as a form of destruction at the end of the 6 year period of time.
6. Public access is permitted to all documents, letters, papers or other material subject to the provisions of Chapter 119 of
The Florida Statutes. Provided, however, that such public access shall not apply to materials that relate to methods of
manufacture or production, potential or actual trade secrets, patentable or potentially patentable materials, business
transactions or proprietary information received, generated, ascertained, or discovered in conjunction with specific grant
funded projects, which materials shall be treated in accordance with the legal rights of those persons or entities having
the proprietary or other legal interest therein.
Additionally, authorized representatives of the Federal Awarding Agency, the Prime Award Agency, the Comptroller
General of the United States, or any of their duly authorized representatives, shall have access to any books, documents,
papers, and records of the subcontractor which are directly pertinent to the subcontract for the purpose of making audits,
examinations, excerpts and transcriptions.
Safe Climate Coalition Property Inventory Form A
|
Item Description |
Serial Number |
Funding Source |
Date of Acquisition |
Purchase Price |
Location |
Owned By |
Condition |
|
|
|
||||||
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Receipt of Payments and Donations
POLICY: All monies received are recorded in a timely fashion and by Generally Accepted Accounting Principles.
PROCEDURE:
1. Payments: All donations, grant and contract payments are immediately stamped for deposit into operating bank account, entered into accounting ledger and taken to bank for deposit.
2. Cash Receipts: Safe Climate Coalition's Executive Director opens all mail[CT6] and Project Assistant logs in all cash or checks received. Checks/cash are deposited on the day of receipt and the log is reconciled with the bank deposits monthly by the contracted accountant.
3. Electronic Funds Transfers: When possible, Safe Climate Coalition shall request Electronic Funds Transfer for federal and state grants/contract payments. When an electronic funds transfer is received by the Safe Climate Coalition bank account, the Executive Director will inform the Project Assistant and Accountant so they will enter the deposit in the accounting system.
4. Check Copies: All copies of checks and/or cash are filed with bank deposit receipt.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Grant/Contract Monitoring and Reporting[CT7]
POLICY: Safe Climate Coalition maintains individual files by funder and monitors monthly or quarterly as billing schedule requires.
PROCEDURE:
1. Grant/Contract Files: Each grant/contract is maintained in a separate file, which includes the following:
a. Each grant is labeled by program, funder and grant period.
b. Original signed contract outlining grant restrictions, reimbursement and reporting requirements.
c. Any correspondence received
d. Any revisions to original grant contract.
e. Copy of reimbursement request.
f. Copy of required reports submitted.
g. Copy of payments received.
2. Requests for Reimbursements for Cost Reimbursement Grants/Contracts: Safe Climate Coalition will request reimbursement for grant/contract related expenses as dictated by the funding agency. If the funder does not dictate a reimbursement schedule, Safe Climate Coalition will request reimbursement monthly on the last day of each month.
a. For SAMHSA Grants: Payment Management System drawdowns will be:
i. Limited to the minimum amounts needed to cover allowable project costs
ii. Timed in accordance with actual immediate cash requirements of carrying out the approved project; and
iii. Not be made to cover future expenditures.
3. Invoicing for Fixed Price Grants/Contracts: Safe Climate Coalition will invoice for payment of all fixed price grants/contracts according to the contract stipulations with the funder.
4. Payment Posted: Payments are posted to the accounting system upon receipt.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Payroll Procedures for Coalition Employees
POLICY: All employees will be paid in accordance with state and federal wage and hour laws.
PROCEDURE:
1. Personnel: All personnel files will contain:
· Resume or curriculum vitae
· Employment contract
· Completed W-9 form
2. Employment Contract: All employees are contractors and will have an employment contract that details: rate of pay, salary or number of work hours per week, benefit status, job title and program assignment.
3. Payroll Process: The Executive Director will process payroll on a weekly basis.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Personnel Procedures FS 397.004(4); FS 397.004(4)(a);
Florida Administrative Code 65D30.004
POLICY: The Executive Steering Committee of the Board of Directors shall hire and supervise the Executive Director.[CT8]
PROCEDURE:
Hiring/Dismissal: The Executive Steering Committee of the Board of Directors shall be responsible for the hiring of the Executive Director and shall ensure that their[CT9] knowledge, skills and abilities are appropriate for the position requirements. Executive Director is currently a contracted position from the LCSB through the Lake Tech/Eustis Charter School. All benefits, insurance, and pay will follow the LCSB schedule for 206 day employee per contract. However, Executive Director follows same working days and vacation days schedule as 216 days schedule of regular school board employee. This agreement with Lake Tech is renewal annually and ends with the current director.
Employment Contract: The Executive Director will be bound by an employment contract that will detail:
term, duties, salary, hours of work, travel expenses, personal time off, change in
status, termination, health insurance benefits, and other terms and conditions of
employment.
1. Change in Employee Status: Any changes (hours worked, benefits received, salary increase or position change) will be submitted in writing and a copy placed in the Executive Director's permanent records.
2. Termination Letter: If the employee is terminated either voluntarily or involuntarily, a letter of termination will be submitted prior to issuance of a final paycheck. The final check will be released only after all property of SAFE CLIMATE COALITION OF LAKE COUNTY, INC. has been returned. This would include keys, credit cards or any other items.
[CT10]
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Consultants and Contractors
POLICY: Safe Climate Coalition shall utilize consultants/contractors for agency projects when deemed appropriate by the Executive Director or Board of Directors.
PROCEDURE:
This procedure outlines SAFE CLIMATE COALITION OF LAKE COUNTY, INC. terms for contracted services and outsourcing.
1. Use of Contractors/Consultants: Safe Climate Coalition will utilize contractors for the management and implementation of special grant or contract funded projects. The Executive Director shall utilize referrals, professional networks and/or advertisements to identify appropriate contractors.
2. Contract for Services - All contractors will be bound by a performance-based contract that will address: term for contracted services, scope of services, delivery schedule, modification to scope of work, independent contractor acknowledgment, resources available, ownership of work, travel reimbursement issues, invoicing and payment, terms and termination.
Written job descriptions for all positions are required by each project and will be maintained and updated as required by the awarding agency. Additionally, a completed and signed job application is required for each position hired and will be maintained in that individual's personnel file for 6 years, etc. per "Property Inventory Policy." References will be contacted to confirm applicant's previous employment/experience, etc. and should be documented in the personnel record.
If the contractor has contact with children in Lake County Schools, the contractor must follow LCSB volunteer policy for registration which includes fingerprinting. "The Lake County School District requires fingerprint screening according to State and Federal Guidelines. .......Volunteers and employees who need to be re-fingerprinted are exempt from fingerprinting fee." ($57.25 ) The contractor will complete the volunteer form for the school at which he/she will spend the majority of time. The Coalition will pay the initial fingerprinting fee.
3. Contractor/Consultant File: A file will be maintained for all consultants/contractors and shall include:
* Completed W-9 form
* Resume or curriculum vitae
* Job application: State of Florida Employment Application & Reference form from LCSB
4. Compensation of Contractors: The Executive Director shall determine the appropriate compensation for all contractors based on contract deliverables, time requirement estimates and current fair and reasonable compensation for comparable duties.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Timekeeping/Job Costing
POLICY: The timekeeping policy ensures that all payments for contractors and employees are directly related to funding source requirements.
PROCEDURE:
1) Employees - Employee's salaries may be funded by more than one funding source. The percentages of salary paid for by each funding source will be determined by an estimate of time necessary for the completion of all project activities, by funding source and verified by timesheets.
2) Timesheets: All Employees shall complete time sheets[CT10] that allocate actual time worked on different projects to a specific funding source. All timesheets will be signed and certified as accurate by the employee and the Executive Director.
Staff will track and record their hours on a daily basis using a calendar. Hours will be
transposed to the Coalition's Time Sheet weekly. Depending on what funding source
project the individual is working on, she may be required to complete a second time sheet
specific to that funding source. For example, FSU/SARG requires an additional Daily
Time Log in addition to the Coalition's time sheet.
3) Contractors/Consultants - All contractors are governed by performance-based contracts with specific deliverables that relate directly to the grant/contract activities of the funding agency. If an individual contractor is working on activities funded by more than one funder, additional contracts and deliverables will be established for each funding source.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Training and Travel
POLICY: Safe Climate Coalition employees and contractors shall comply with training and travel policies while conducting Safe Climate Coalition business and shall receive proper prior approval. F.S. 112.061 and 1004.22
PROCEDURE:
1. When traveling on Safe Climate Coalition business, mileage will be reimbursed at the current IRS rate per mile, unless a lesser amount is dictated by funding source, in which case the funder's guidelines will apply. Mileage reimbursement sheets will document employee name, date of travel, travel performed from point of origin to destination, purpose or reason, hours of departure and return, actual mileage with starting and ending odometer readings or map quest, and total reimbursement requested.
All expenses including event registration, hotel, tolls and meals must first be approved by Coalition Executive Director or appropriate designee. Travel between the office and schools will use the "School Board of Lake County Mileage Chart" to determine mileage traveled. Mileage reimbursement should be submitted monthly and be approved by the Executive Director, or appropriate designee. Travel should be turned in using the State of Florida Voucher For Reimbursement Of Traveling Expenses. (DCF Form #DFS-AA-15 using DCF operating procedures for travel CF0P-40-1).
2. Training and Conference - fees shall be approved by the Executive Director or appropriate designee prior to expenditure. All arrangements for travel costs (airfare, lodging, and rental cars) shall be the most cost effective option available to the traveler. Copy of meeting/training agenda
should always be attached when submitting reimbursement request forms.
3. Overnight Travel - will include per diem reimbursement as dictated by funder's guidelines.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Drug Free Workplace Act Policy FS 397.004(4)
Tobacco Free Workplace (Public Law 103-227, Part C-Environmental Tobacco
Smoke)
POLICY: Safe Climate Coalition prohibits the unlawful manufacture, distribution, dispensation, possession, sale, or use of illegal drugs and alcohol while on Safe Climate Coalition work location, or while on duty. Any subcontractor of the Safe Climate Coalition is required to provide this same policy.
Smoking will not be permitted in any portion of any indoor facility owned or leased or contracted by the Coalition or a subcontractor of. Safe Climate Coalition acknowledges that failure to comply with this law could result in the imposition of a civil monetary penalty of up to $1,000 per day and/or the imposition of an administrative compliance order on the responsible entity.
PROCEDURE:
Illegal drugs for the purpose of this policy include (a) drugs that are not legally obtained and (b) drugs that are legally obtainable but have been obtained illegally.
1. Any employee or contractor engaging in the sale, purchase, transfer, possession, or use of illegal drugs while on Safe Climate Coalition work location or on duty is subject to disciplinary action, up to and including termination.
2. Any employee or contractor engaging in the sale, purchase, transfer, possession, or use of illegal drugs which could jeopardize the safety of other employees or contractors, the public, or equipment while on Safe Climate Coalition work location or on duty is subject to disciplinary action, up to and including termination.
3. Any employee or contractor arrested for the sale, purchase, transfer, possession, or use of illegal drugs off-the-job may be considered in violation of this policy is subject to disciplinary action, up to and including termination.
4. Employees and contractors must notify the Executive Director of SAFE CLIMATE COALITION OF LAKE COUNTY, INC. of any criminal drug statute conviction for a violation occurring in the work place or on duty within five (5) days of the conviction.
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Conflict of Interest
POLICY: Employees, Board of Director members, and consultants will disclose any conflict of interest and excuse themselves on matters where their objectivity would be compromised. No board member, staff member or consultant will use their relationship with Safe Climate Coalition for personal gain.
Safe Climate Coalition prohibits all employees and/or consultants from having direct or indirect financial interest in the agency's assets, leases, or business transactions.
PROCEDURE: This procedure outlines Safe Climate Coalition employees' conflict of interest responsibilities and is consistent with Section 42 of 45 CFR Part 74.
Employees shall comply with this Conflict of Interest policy and procedure to avoid any conflict of interest situation, or the appearance of any conflict of interest.
Although Employees and/or contractors are not excluded from employment with another agency or organization, factors that may give rise to a conflict of interest include:
· The outside interest places one in a position of representing (or appearing to represent) the corporation;
· The outside interest involves services substantially similar to those offered by the corporation or is considering making available;
· The outside interest lessens the efficiency, alertness or productivity normally expected of employees in their jobs;
· The outside interest is with an individual or entity whose services are employed by the corporation.
All Executive Roundtable members shall comply with this policy. All Executive Steering Committee Members shall comply with this policy and sign a Conflict of Interest/Related Party form yearly.
Conflict of Interest Policy Questionnaire
The Safe Climate Coalition of Lake County has a mandate to conduct its affairs decently and above reproach in the sight of the public, its donors, customers, staff, and funders. Such accountability includes a commitment to operate with the highest level of integrity and to avoid all apparent conflicts of interest or related-party transactions.
Fairness in decision-making is more likely to occur in an impartial environment. There exists a fiduciary duty among the board members for administering the affairs of the coalition honestly and prudently. Conflicts of interest may affect, or thought to affect, such decision-making judgment. The interests of the coalition in all purchases of goods and services must be for the sole benefit of the organization. The coalition is permitted to pursue any transaction that is clearly advantageous to the organization.
A conflict of interest may relate to you, your spouse, family members, business interests, and/or associates. Conflicts of interests may arise when one party has the ability to significantly influence the management or operating policies of the other, to the extent that one of the transacting parties might be prevented from fully pursuing the interests of the Safe Climate Coalition of Lake County rather than his/her own separate or related-party interests.
Considering the period from October 1, 200 to September 30, 200 :
Yes No
1. I (or party related to me) hold, directly or indirectly, a position of
financial interest in an outside concern from which the organization
secures goods or services. ___ ___
2. I (or party related to me) render directive, managerial, or consulta-
tive services to, or am employee of, any outside concern that does
business with the coalition. __ ___
3. I have accepted gifts or other benefits from any outside concern that
does, or is seeking to do, business with the Safe Climate Coalition. ___ ___
4. I have participated in management decisions concerning transactions
that affects or benefits me, my family, or my personal financial interests
(other than ordinary management decisions on employment matters). ___ ___
5. I (or party related to me) have been indebted to the coalition at some
time during the above stated period. If so, please note the nature, date,
terms and amount. ___ ___
6. The Safe Climate Coalition of Lake County has been indebted to me
(or related party) at some time during the above stated period.
If so, please note the nature, date, terms and amount. ___ ___
*If you answered "Yes" to any of these statements, please provide further explanation and information on any related-party transactions.
________________________________________________________________________________________________________________________________________________________________________________________________________________________
_______________________ _____________________
(Signature) (Date)
SAFE CLIMATE COALITION OF LAKE COUNTY, INC.
POLICY & PROCEDURE
SUBJECT: Sponsorship Procedure
POLICY: As required by Florida Statute 286.25 if the subcontractor is a non-governmental
organization which sponsors a program financed wholly or in part by state funds,
including any funds obtained though the SARG subcontract, it shall publicize, advertise
or describe the sponsorship of the program, stating: Sponsored by (Safe Climate
Coalition) and the State of Florida, Department of Children and Families." If the
Sponsorship reference is in written material, the words "State or Florida, Department of
Children and Families" shall appear in the same size letters or type as the name of the
organization.
[CT1]Cash box?
[CT2]Include blank forms
[CT3]For clarity, separate debit card procedures from check procedures. Can still be on same page though.
[CT4]"to" or "by"
[CT5]$2,000 seems small and cumbersome.
[CT6]Secretary?
[CT7]This isn't really what's discussed below. Here's no mention of reports or monitoring just admin and invoicing.
[CT8]Policy doesn't match procedures.
[CT9]Indefinite antecedant
[CT10]This needs to be more specific to actions taken for executive director per the policy statement.
| < Prev | Next > |
|---|
