Section E: Business

General Business Information

Children may attend the A+ Program after providing the registration form, registration agreement, emergency information, and paying the monthly fee.

Monthly Fees

Monthly fees are the same regardless of the number of days the child participates in the A+ Program (except for schools on a multi-track schedule). In accordance with Hawaii Administrative Rules (HAR) §8-400-19, there will be no refunds for unused days. Once enrolled, the child’s slot is reserved, and the A+ Program is staffed accordingly.

Payments

The monthly fee is due on the first day of the child’s enrollment in the program. In addition, any delinquent payments, late fees, penalties, etc. from the previous school year must be paid in full prior to enrollment for the current school year.

The monthly fees are due and payable at the school or postmarked (if mailed) on or before the first school day of each month. Payments should be mailed to the attention of the A+ Program at the school address or brought in by parents/legal guardians to the A+ Site Coordinator.  Payments should not be sent to school with the children. 

Checks are preferred. Checks should be made payable to the School’s A+ Program for DOE sites or to the Private Provider.  Note: See also Bad Check Fees section below.

Official receipts for payments made will be issued and sent home with children to their parents/legal guardians.

Refunds

In accordance with HAR §8-400-19, there is no provision for refunds once the monthly fee payments are made.

Past Due Fees

In accordance with HAR §8-400-19, a late charge of $5.00 per day per family shall be imposed each A+ Program day the monthly fee is overdue. If a child’s parents/legal guardians have not paid the monthly fee by the fifth A+ Program day of the month, the child will be terminated on the sixth A+ Program day of the month.

Parents/legal guardians should be given written warning of past due monthly fee payment and the effective date of their child’s termination if payment is not received by the fifth A+ Program day of the month. See Attachment E4: Sample Late Payment/Termination Parent Letter. If terminated, the child may re-enroll in the A+ Program if the parent/legal guardian pays all outstanding monthly fees, late charges, and a $25.00 reinstatement fee. If the family has more than one child enrolled in the A+ Program, the family is penalized only one flat reinstatement fee of $25.00.

Failure to pay any outstanding fees (e.g., late payment fees, late pick-up fees, etc.) by the end of the month shall also result in termination from the A+ Program.

The A+ District Coordinator may grant case-by-case exceptions for unusual circumstances. However, these should be documented in written correspondence that is filed at the school and District Office.

Bad Check Fees

Per Hawaii Revised Statutes (HRS) §40-35.5, the Department of Education shall assess and collect a service charge of $25.00 for any dishonored (bad) check.  Payment of the service charge and amounts due must be paid in cash, certified or cashier’s check, or by bank or postal money order.  School Administrator or A+ Site Coordinator may consider requiring payments in cash or cashier’s check for individuals or organizations with frequent incidents of dishonored checks.  Reinstatement of check writing privileges is at the principal/administrator’s discretion.

This policy only applies to A+ Program for DOE sites.  Private Provider sites will follow the policies of their administrative office.

Purchases of Materials and Supplies

For DOE sites, funds for materials and supplies will be allocated to the schools based on enrollment. The A+ Site Coordinator will work together with school administrator to arrange for A+ Program supplies, be it using existing school inventories on a reimbursable basis, or utilizing the standard school procedure for ordering supplies and maintaining a separate inventory. Private Providers should provide their own activity supplies and materials.

Insurance Coverage

Insurance coverage specific to the A+ Program is unnecessary as the State is self-insured. However, Private Providers must have liability insurance as outlined in their contract.

Accounting Procedures For Doe Sites

The information below applies to the handling and accounting of funds for the A+ Program for DOE sites only.  Private Provider sites shall follow the guidelines of their administrative office.

FMS System & Accounting Codes

All financial transactions related to the A+ program shall be recorded in the DOE’s Financial Management System (FMS).  It is important to use the specific A+ Program accounting codes below to enable management to use financial reports for decision-making.

• FMS Program ID
  • 45004: AFTER SCHOOL (A+) REVOLVING FUND
  • 28178: ACCOMMODATIONS FUND
• FMS Codes for Casual Payroll Expenditures
  • Appropriation Code:
    • S346E: After School (A+) Revolving Fund
  • Payroll Project Code:
    • 450: After School (A+) Revolving Fund
  • Subdivision:
    • ###: School Org Code          
  • Payroll Number:
    • EB4: CLSF HRLY CAS A+ Program
  • Object Codes: 2700-2799 (various, most commonly used noted below)
    • 2759: Classified-Others
    • 2776: Site Coordinator
    • 2777: Co-Coordinator Aide
    • 2778: Group Leader2779: Program Aide
• FMS Codes for Non-Payroll Expenditures
  • Object Codes: 3000-7999 (various, most commonly used noted below)
    • 3006: Classroom (Educational) Supplies
    • 3201: Office Supplies
    • 3801: Telephone & Telegraph
    • 3901: Printing & Binding
• FMS Codes for Cash Receipts Collected
  • Source Code: 1246: A-Plus Program Registration Fees

Non-Payroll Expenditures (Purchases of Materials and Supplies)

For DOE sites, funds for materials and supplies will be allocated to the schools based on enrollment. The A+ Site Coordinator will work together with school administrator to arrange for A+ Program supplies, be it using existing school inventories on a reimbursable basis, or utilizing the standard school procedure for ordering supplies and maintaining a separate inventory. Private Providers should provide their own activity supplies and materials.

Revenue/Receipts (Collection of Tuition and Fees)

All collections received should be deposited into DOE A-Plus Checking and Financial Management System (FMS). The procedures below are in accordance with the general guidelines set forth in the “Accounting for Collection Policies” section of Chapter 7 in the FMS User Policy and Process Flow Guide.

Collection Of Fees – Overview

All A+ Site Coordinators, in conjunction with other designated personnel, must:

1. Collect proper amount of monthly tuition and other fees and maintain required records.
2. Prepare and issue WIZ receipts to parent/guardian.
3. Prepare deposit slips and deposit collections to DOE’s A+ Checking Account
4. Assess dishonored (bad) checks fee and collect amounts still due.
5. Review and verify monthly bank deposit records.

Collect proper amount of monthly fees and maintain required records.

Sites must collect the proper amount of monthly fees, past due fees, late pick up fees, reinstatement fees, etc.  Sites should identify uncollected amounts, follow up immediately, and document follow-up attempts.

Sites – Required Records
A+1 Daily Collection Log	Only required for sites with multiple persons collecting money.
A+2 Monthly Collection Log
A+3 School Monthly Summary Report	Can be found on A+ Employee Management System
Monthly List of Children Receiving DHS Subsidy	Send electronic file to District A+ Office

Districts – Required Records
District Enrollment Report, DOE and Private Provider Sites	Form can be found at A+ Employee Management Website
A+6 Private Provider’s Supporting Document Form
Monthly List of Children Receiving DHS Subsidy	Send electronic file to State A+ Office

A+1 Daily Collection Log

For sites with one designated person collecting fees, the A+2 Monthly Collection Log is adequate. For sites with multiple persons collecting fees, the A+1 Daily Collection Log is required. The purpose of the A+1 Daily Collection Log is to properly document the information for each collection from parents/legal guardians as received. Sites utilizing collection boxes must ensure that the boxes are secured at all times to prevent theft or loss.

For each fee collected, the following information should be recorded on A+1 Daily Collection Log: Collected By, Date, Name of Child/Family, Check or Cash, Comments. The log should be attached to collection envelopes and submitted to the designated staff person. Logs and collection envelopes not yet processed for bank deposit shall be housed in a secure location (i.e. school safe) on campus.

By the next working day, the designated staff person shall prepare receipts for parents/legal guardians, process payments for immediate bank deposit, and post the information from the A+1 Daily Collection Log to the A+2 Monthly Collection Log.

A+2 Monthly Collection Log

Each site shall maintain the A+2 Monthly Collection Log. The purpose of this log is to document the monthly tuition and fees collected for each child/family. The following information should be recorded on A+2 Monthly Collection Log: Name of Child (Last, First), Receipt Number, Date Collected, Amount Collected, Other Collected, Type of Pay (Full, Subsidized, At-Risk).

Prepare and issue WIZ receipts to parent/guardian.

An official receipt using Form 239, WIZ shall be used to acknowledge receipt of all monies by the A+ Program.  This would include receipt of cash/check for monthly fee, late payment fee, late pick-up fee, reinstatement fee, dishonored check fee, etc. The WIZ receipt copies should be distributed and maintained as follows:

• White (original) copy → given to the payer (may be sent home with children to their parents/legal guardians)
•  Yellow copy → maintain with the daily bank deposit slips in school files.
•  Pink copy → remains in the receipt book for audit purposes.

Ordering and Form 239, WIZ Receipts

To order Form 239 WIZ receipts, A+ Site Coordinator should check with the school office for current vendor information from the DOE Price List.

Prepare deposit slips and deposit collections to DOE’s A+ Checking Account.

Schools shall endorse each check at the time of receipt of payment with a restrictive endorsement which must include School Name, School ID, and Account Number. The following example is provided:

For Deposit Only
BANK OF HAWAII
State of Hawaii – DOE A+ Program
Helemano Elementary School – 208
#0003-414680

All collections (cash/check) should be batched and deposited into the Bank of Hawaii (Bank) A-Plus Checking Account (Account # 0003-414680) by the next business day or next scheduled armored carrier pick up day.  Arrangements should be made with the school to use the armored car service to deposit the receipts to the bank.

Deposit slips should be prepared in triplicates.  The original and one (1) copy of the deposit slip should be sent to the bank with the cash/checks.  Retain the third copy as a “suspense” item and attach it to the yellow copy of the WIZ Receipts pending receipt of the validated deposit slip from the Bank. Once the school receives the validated deposit slip from the Bank, the suspense copy may be discarded and replaced with the validated deposit slip.

Schools do not have to enter Collection Activity Reports (CARs) for A-Plus receipts into FMS.  All monies are routed to the A-Plus Program ID and school Org ID automatically.

Important: Do not use photocopies of deposit slips to make deposits. Bank scanners are unable to read the micro-encoded account numbers from photocopies. Using photocopies will cause errors.

Ordering Bank Deposit Slips

Deposit slips for the A-Plus checking account must be ordered through DOE Accounting Section via fax (808-586-3374) or email (accounting_section@notes.k12.hi.us). The DOE uses special micro-encoded deposit slips to route deposits to the A-Plus checking account properly in the FMS accounting system—to the A-Plus Program ID and appropriate Org ID.

When deposit slip order is received, schools should verify all micro-encoded data on the bottom of the deposit slips. The deposit slips should have the org code, bank routing number, and checking account number. DO NOT use incorrect deposit slips or make manual corrections, instead call DOE Accounting Section at 586-3371.

Each school is responsible for maintaining a sufficient supply of deposit slips. Re-orders should be done timely. Orders take a minimum of 10 business days to be received from the day the order is placed.

Assess dishonored (bad) checks fee and collect amounts still due.

Bank of Hawaii will notify DOE Accounting of any dishonored (bad) checks.  DOE Accounting will send the school a Dishonored Check Notice with a copy of the related check.  The school should contact the maker of the dishonored check and request cash, cashier’s check or money order to replace the dishonored check. A service fee of $25.00 must be assessed for each bad check.  This fee cannot be waived under any circumstance. 

School should deposit the amount of the dishonored check to the DOE A-Plus Checking Account (Account # 0003-414680).  The $25.00 service fee, however, shall be deposited to the DOE Appropriated Central Checking Account (Account # 0001-075160), not the A+ Checking Account. The $25.00 service fee should be credited to program ID 00001: State Treasury Refunds and source code 0795: Service Fee for Processing Bad Checks.

Review and verify monthly bank deposit records.

The A-Plus Monthly Revenue Collection Activity Reconciliation reports are available on the FMS website (http://fms.k12.hi.us/) around 1 week after the close of the month.  The report must be reviewed by A+ Site Coordinator by comparing it to the validated deposit slips and debit/credit memos.  Once reviewed, the report must be signed by School Principal or his/her designee (such as the A+ Site Coordinator). 

School must then submit a copy of the signed report to DOE Accounting Section by the 20^th calendar of the subsequent month. (e.g. August report is due by September 20).[A1]   File a copy of the A-Plus Monthly Revenue Collection Activity Reconciliation report along with deposit slips and debit/credit memos.

Erroneous Deposit Corrections

If a deposit is made in the wrong checking accounts, schools should call DOE Accounting at 586-3371 to resolve the issue[A2] 

Internal Controls: Collecting and Recording Cash Receipts

Financial duties must be segregated to prevent and/or minimize theft, loss, and misappropriation of cash.  Persons responsible for handling cash should be independent of those keeping the accounting records.  Reconciliation of accounts should be independent of those keeping the accounting records.  Different person must review reports to ensure that all amounts have been collected, and question and follow-up to ensure that any delinquent amounts are collected.

Recommended Format to Segregate Duties
1	Collect monies.	Person A
2	Post receipts to A+1 Daily Collection Log	Person A
3	Prepare and issue WIZ receipts	Person A
4	Maintain WIZ receipt books	Person A
5	Post receipts to A+2 Monthly Collection Log	Person B
6	Prepare deposit slips	Person B
7	Submit deposits to school office/bank	Person B
8	Maintain copies of validated deposit slips	Person B
9	Prepare A+3 School Monthly Summary Report	Person B
10	Reconcile deposit statement, WIZ receipts, and deposit slips to A+3 School Monthly Summary Report	Person A
11	Review FMS Monthly Revenue Collection Activity Report (located at http://fms.k12.hi.us/)	Person A
12	Review A+2 Monthly Collection Log  and A+3 School Monthly Summary Report	Site Coordinator
13	Review and sign FMS Monthly Revenue Collection Activity Report and send in to DOE Accounting Section.	Site Coordinator
14	Question discrepancies	Site Coordinator & District A+ Office
15	Follow up on delinquent fees	Site Coordinator & District A+ Office
16	Verify records are posted and up-to-date on the A+2 Monthly Collection Log	Site Coordinator & District A+ Office
17	Verify enrollment is reconciled to collections on the A+3 School Monthly Summary Report	Site Coordinator & District A+ Office
18	Verify collections are reconciled to bank deposits on the A+3 School Monthly Summary Report	Site Coordinator & District A+ Office
19	Verify payment policies are strictly adhered to	Site Coordinator & District A+ Office

Donations

Donations to A+ sites shall be tracked based on date, type of donation (equipment, supplies, etc.), amount of donation, and the person or organization that made the donation.  Attachment E5: Sample A+ Donation Tracking Form can be used to track donations throughout the school year.