Frequently Asked Questions

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Frequently Asked Questions

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Yes, general internal account funds can be used to make athletic field improvements, landscaping, and campus beautification. Any internal account expenditure $10,000 or over needs to also be approved by the Director of Purchasing at the district office.
No, school board policy does not permit the use of credit cards in a school’s name. These cards are not authorized by the school board. You could however use the district purchasing card (VISA "P" Card) to make pre-approved purchases from internal accounts, then issue a check from internal accounts to reimburse the district account you charged the "P" Card purchase to.
Per the School Internal Accounts Procedures Handbook, Section XIV –Florida Sales and Use Tax, all items purchased for resale are subject to Florida Sales Tax unless specifically exempt. So yes, the school should pay sales tax on the purchase of the shirts. As long as the sales tax is paid upfront to the vendor, the sales price when sold to the teachers includes sales tax. There is no need to collect an additional sales tax and remit to the district as long as the tax was paid upfront to the vendor. The fact that the items sold did not generate a profit has nothing to do with whether sales tax should be paid. The "ownership" factor determines whether sales tax should be paid. If ownership of the purchased item will pass from the school to someone else, then sales tax should be paid.
One exception to the sales tax rule and ownership would be the purchase of recorders for music class. If the items being purchased are needed for curriculum purposes, then sales tax need not be paid. Therefore, sales tax does not have to be paid on the purchase of recorders for resale to students in a music class.
No, per the Department of Revenue, the sale of Entertainment Books are not taxable. The tax is collected when the purchaser of the book uses the coupons.
If you have automated checks you need to contact the school funds software vendor to re-order your checks. If you are still using hand written checks and need to re-order, you should consider moving to automated checks. Handwritten checks are usually ordered through your bank.

a) Contact the Internal Accounts Analyst at the district office to obtain the following documents:

  • Official Receipts
  • Student Receipt Books

b) Contact the SCPS Warehouse to obtain the following documents:

  • Report of Monies Collected
  • Manual Internal Account Purchase Orders

Other internal account documents such as the Facilities Related Rental Remittance, Inventory Report and Reconciliation, Petty Cash Voucher, Report of Tickets Issued and Sold, School Club or Activity Fundraising Request and Reconciliation, Student Debt Statement, and W-9 form can be printed from the School Internal Accounts Procedures Handbook.

Any funds donated to a school for a defined or specified purpose should be set up as a Trust account. If the funds are donated to the school for teacher appreciation, then yes those funds can be used for a teacher breakfast.
These are "restricted expenditures" unless purchased with Trust funds donated for that specific purpose, or purchased with general internal account funds only if school board funds have been depleted - per Section IX - C of the Internal Accounts Procedures Handbook. July 2006 Page 2 of 3.

a) Faculty Vending Commissions – the commission from vending machines located in a faculty lounge or workroom should be deposited into a Faculty Hospitality Trust Account (6000 series account). These funds shall be expended as determined by the teachers and staff.

b) Other Vending Commissions – the commission from vending machines, which are accessible to students throughout the campus, should be deposited into the General Internal Account Fund, and should follow the spending rules of all general internal account funds - to be spent on items which will benefit the student body as a whole. A separate vending account can be set up in the general fund if the principal would like to account for these funds separately.

No, per the School Internal Accounts Procedures Handbook, Section IV - D, any group or club can have up to two major fundraisers per year, with each lasting a maximum of two weeks.

The principal should approve all fundraisers before they begin.

Per School Internal Accounts Procedures Handbook, Section IX - C, this is a restricted expenditure and should not be directly paid to the employee out of internal accounts. All such payments must be made through the district payroll office. Payroll items must be keyed in as extracurricular payments using the time reporting code of XTRCA. The payment should be charged to the following account: 100 –5000 –4101 – Your CC# - 4474 Benefits will be charged to the same coding except use account #4210 instead of 4101. The budget office will bill the school once a month for all the charges incurred in that project. The school would then issue a check out of internal accounts to thedistrict.

If a check is returned for insufficient funds or a closed account, the bookkeeper should make every effort to collect on the check as well as any bank fee incurred:

  • The bookkeeper should first alert the appropriate teacher/sponsor/coach of the returned check.
  • The teacher/sponsor/coach may wish to contact the parent(s), or may have the bookkeeper do so. Either way, a telephone call should be placed to the parent(s) as soon as possible to alert them of the issue. They should beinstructed to make good on the returned check, as well as any bank fee incurred, with cash or a money order. The returned check may be redeposited once at the request of the maker.
  • If the initial telephone call is unsuccessful, a certified letter with return receipt shall be mailed to the maker citing F.S. 832.07 "Issuance of Worthless Checks Prima Facie Evidence of Intent" (see Appendix B of the School Internal Accounts Procedures Handbook).
  • A list of uncollectible checks should be sent to the district finance office at the end of the school year.
  • Refer to the district authorized school funds software manual for journal entry instructions for recording returned checks and repayments.
Donations to the school with no defined or specified purpose should be deposited to the General Internal Account Fund. They should follow the spending rules of all general internal account funds - to be spent on items which will benefit the student body as a whole.


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