Chapter IV: Business and Operational Procedures

4.01: Deleted

4.02: Deleted

4.03: Payroll Procedures (22.1-296)

Personnel employed under a 200- to 240-day professional contract or a ten-, eleven-, or twelve-month contract shall receive payment of salary in twelve consecutive equal monthly installments. Personnel employed for 200 days or ten months will receive the first installment on the last banking day of September. Personnel employed for 220 days or eleven calendar months will receive the first installment the last banking day of August. Personnel employed for 240 days or twelve calendar months will receive the first installment on the last banking day of July.

In lieu of making the salary warrant payable to the employee, the school board shall issue warrants directly to each designated bank for each payroll period for the total of the net salaries of all employees who have so authorized such deposits to be made.

When a contract employee is separated from employment prior to the end of the contracted period the terminal pay shall be computed and prorated on a per diem basis.

4.04: Fiscal Year

The fiscal year for the Smyth County School Board will begin on July 1 and will end on June 30.

4.05: Records (22.1-68)

The superintendent shall maintain an accurate record of all receipts and disbursements of school funds, and all statistical information required by the State Board of Education.

4.06: School Funds (22.1-88 to 22.1-124)

The school board holds a position of public trust and is therefore responsible for the stewardship of all funds appropriated for public schools or collected by employees for school purposes. In accordance with this responsibility, the board shall require the superintendent to establish necessary financial procedures to ensure that all funds are properly and effectively administered in accordance with generally accepted accounting principles and regulations of all government agencies. Under the supervision of the superintendent, reports of expenditures and revenues of appropriated funds shall be prepared and submitted monthly to the school board.

Public Funds consist of appropriations received from local, state, and federal governments, and miscellaneous revenues generated from sale of school properties, miscellaneous fees and tuition charges, rents, rebates, insurance adjustments, and donations. School activity funds consist of those derived from school activities conducted by school personnel or students, but not included in governmental appropriations.

4.07: Reviewing and Approving Disbursements (22.1-122)

The school board shall review all claims arising from financial commitments and shall approve and issue warrants payable from available funds for valid claims.

4.08: School Activity and Food Service Accounts

Each school shall maintain such general accounts and food service accounts as necessary and appropriate to control and document all revenue generated by and expenditures incurred for various school activities.

Each school principal is directly responsible for assuring that all activity and food service funds are appropriately accounted for. School general and cafeteria accounts shall be maintained in accordance with generally accepted principles for fund accounting as described in the Principal's Manual of Accounting Procedure for Student Activity Funds and with Virginia Department of Education regulations and applicable federal guidelines.

A financial report of fund accounts shall be prepared on a monthly basis, with an annual financial report prepared at the conclusion of the fiscal year. A copy of such financial reports must be made available to school personnel and to the superintendent's office.

Each school shall establish an internal audit committee with the responsibility to review activity account and food service account transactions on a monthly basis. Appropriate documentation of the monthly audit/review of school accounts will be forwarded to the office of the superintendent.

4.09: Annual Audits Regulations of State Board of Education (2.1-167, 2.1-168)

The Smyth County Board of Supervisors shall schedule an annual audit of all receipts and expenditures. This audit shall be made by a C.P.A. firm employed by the state or a private C.P.A. firm contracted by the board. The audit shall be performed under rules and regulations prescribed by the state auditor, and the audit report shall be submitted to the state auditor of public accounts for review and approval.

Food service accounts and activity accounts of the respective public schools in Smyth County shall be audited annually by a C.P.A. firm contracted by the Smyth County School Board. A copy of the audit shall be filed in the office of the superintendent of schools and the office of the principal of the respective school after review and approval by the school board.

4.10: Financial Reports (22.1-77)

The superintendent shall direct the clerk of the board to submit a report to the school board at each regular meeting on all accounts, showing receipts, disbursements, fund balances, and budget comparisons.

4.11: Purchasing

Purchases of goods and services will be made in accordance with the Virginia Public Procurement Act and the Public Procurement Act for the County of Smyth.

Purchases of goods and services estimated to be less than $10,000.00 in value shall not be subject to competitive bidding or competitive negotiations. However, the purchasing agent shall, whenever the amount thereof exceeds $400.00, secure two or more proposals from qualified vendors. Written quotations shall be obtained when practical although oral quotations will be permitted provided the purchasing agent shall cause a written record of all such oral quotations to be made and filed with the records of the transaction.

No bidder, offeror, contractor, or subcontractor shall convey upon any school board employee having official responsibility for a procurement transaction any payment, loan, subscription, advance, deposit of money, services or anything of more than nominal value, present or promised, which would be, or appear to be, an effort to influence the procurement decision and/or violate the intent and purpose of the Virginia Public Procurement Act.

Neither will any school board employee having official responsibility for a procurement transaction solicit, demand, or agree to accept any such consideration as described above from any potential bidder, offeror, contractor, or subcontractor.

Any bidder, offeror, contractor, or subcontractor acting in violation of ethics in public contracting in business dealings with the Smyth County School Board, will be precluded from consideration as a current or future bidder, offeror, contractor, or subcontractor with the Smyth County School Board.

A copy of information on ethics in public contracting is to be included in all RFP’s issued by the Smyth County School Board and/or individual schools.

4.12: Fair Labor Standards Act (FLSA)

The superintendent of schools shall determine the exempt or non-exempt status of each position based upon the FLSA exemption tests established by the U.S. Department of Labor. Personnel in exempt positions shall be so notified in writing.

4.13: Overtime Work/Compensation

Overtime work will not be scheduled nor performed by non-exempt personnel without prior authorization from the school board or the superintendent of schools. Should overtime work be required and approved, employees subject to the Fair Labor Standards Act (FLSA) shall receive overtime pay or compensatory time equal to one and one half for all hours worked in excess of 40 hours during the defined work week. Compensatory time may not accumulate to an amount greater than forty (40) hours, and must be used before the end of the fiscal year in which the compensatory time was accumulated.

The employee does not have the authority to determine, without prior approval, that his or her work requires overtime hours. Part-time employees shall be entitled to overtime pay for all hours worked in excess of forty (40) hours during the defined work week.

Under the provisions of FLSA, if a non-exempt employee works in two or more positions paying different hourly rates, a weighted average will be used to determine the rate upon which overtime will be based. In some instances, overtime pay is included in the conversion of hourly rates to monthly salaries. The school board may also, under provisions and interpretation of FLSA, enter into agreements with employees which take into account varying hours from week to week and pays the non-exempt employee a salary based on a set number of hours per week.

For purpose of this policy section, a work week for all employment groups except full-time bus drivers is defined as beginning at 12:01 a.m. on Saturday and ending at 12:00 midnight on Friday. For full-time bus drivers, the work week will be defined as beginning at 12:01 a.m. on Monday and ending at 12:00 midnight on Sunday.

4.14: Deleted

4.15: Petty Cash (22.1-123)

A petty cash fund, not to exceed five hundred dollars, may be established by board resolution. Any such fund must be maintained and administered in accordance with the Code of Virginia.

Disbursements may be made from the petty cash fund to provide a maximum of $50.00 cash on hand for special mailing.

4.16: Insurance Management

The school board will maintain adequate coverage of risks relating to activities of board members, employees of the Board, volunteers working under the auspices of the Board, and real and personal property owned or leased by the Board.

The school board will determine those insurance risks to be covered and will authorize changes in coverage when necessary. The superintendent will assure that insurance coverage is reviewed at least annually and will make recommendations to the board regarding insurance management and terms of coverage.

4.17: Deleted

4.18: Liability Insurance (15.1-506.1)

In addition to premises liability coverage included with comprehensive property insurance, the school board will maintain liability insurance to cover negligent acts committed or alleged to be committed by board members, employees, or volunteers while discharging their duties.

4.19: Scholastic Accident Insurance

The school board will arrange for an insurance carrier to underwrite scholastic accident insurance for teachers, pupils, and other employees. Such coverage will be voluntary and premiums will be paid by those subscribers choosing to enroll in scholastic accident insurance coverage.

4.20: Athletic Accident Insurance

The school board will arrange for an insurance carrier to underwrite athletic accident insurance sufficient to meet the requirements set forth by the Virginia High School League. The Board will determine that portion of the premium cost to be paid from Board operating funds, respective school activity accounts, and by individual student-athletes.

4.21: Fees

The school board will provide textbooks and workbooks free of charge, provided the Virginia General Assembly appropriates funds sufficient to cover the state share of such textbooks and workbooks.

The school board will also be responsible for establishing other fees for supplies in vocational and other specialized curriculum areas.

No student's scholastic report or diploma shall be withheld due to nonpayment of fees.

4.22: Tuition (22.1-5, 22.1-255)

The school board may permit persons other than those meeting the requirement of Section 22.1-1 and 22.1-3 of the Code of Virginia, providing such persons are residents of the State of Virginia, to attend Smyth County schools. A tuition fee may be charged as prescribed by the Code of Virginia.

4.23: Gifts, Bequests, Donations (22.1-126)

The school board may accept bequests, gifts, or donations of money or property when such is deemed appropriate for designated use by the Smyth County School system.

4.24: Inventory of Equipment/Furniture/Books/Supplies

Each school shall maintain a comprehensive inventory of valuable equipment, furniture, books, and instructional supplies. Inventory lists must include sufficient identifying information and are to be updated on an annual basis. A copy of such annual inventory shall be maintained in the office of the principal for each school.

4.25: Condemnation of Land (22.1-127)

Under the concept of eminent domain, the school board may condemn private land or property for public use by the Smyth County school system. Any such condemnation will be made within the provisions of the Code of Virginia.

4.26: Motor Vehicles

The school board may purchase and maintain motor vehicles for employee use in carrying out job responsibilities. Such vehicles are not intended for use by other than members of the school board or employees thereof and may not be used for personal transportation.

Motor vehicles assigned to individual school locations are to remain at the respective school sites unless in use for official school business. Unless otherwise authorized by the school board and/or the superintendent, motor vehicles provided for the use of central office and maintenance personnel are to remain at the school board office building when not in use for official school business.

Those personnel to whom vehicles are assigned are responsible for assuring that such vehicles receive appropriate maintenance and repair.

4.27: Deleted

4.28: Deleted

4.29: Transportation on State-Maintained Roads

The Smyth County School Board will provide public transportation for students only on state-maintained roadways unless the superintendent approves special transportation services for handicapped students residing off roadways not maintained by the Virginia Department of Transportation.

The superintendent will consider providing special transportation services only in such cases where the Individual Education Plan (IEP) of a handicapped student indicates the necessity for special transportation services and school transportation officials and/or state and local law enforcement officers verify the safety of the route over the non-state maintained roadways. Also, if the non-state maintained roadway is on private property, written permission must be obtained from the owner to cross such property.

4.30: Copyright

All employees of the Smyth County School Board shall abide by federal copyright laws (public law 96-517) and copyright agreements with vendors and manufacturers.

4.31: Deleted

4.32: Salary Schedule

Salary schedules will be maintained for all employee classifications and will be reviewed by the school board on at least an annual basis.

Salary schedules for instructional personnel will list salary levels based upon year of experience and will identify additional compensation for academic work beyond a Bachelor's Degree.

Additional compensation will be provided for instructional personnel holding a Master's degree, the Certificate of Advanced Graduate Studies, or a Doctorate. Professional staff enrolled in a degree program having completed one-half of degree requirements, and taking a minimum of six semester hours toward matriculation will receive a salary supplement as determined by the school board.

4.33: Cellular Phones

Cellular telephones purchased and paid for by the Smyth County School Board and/or by an individual school are not to be used for personal calls regardless of whether or not the call involves use of so called "free" time.

4.34: Credit Cards/Charge Accounts

School board and/or individual school credit cards or charge accounts may not be used for the purchase of personal items even if reimbursement is made by the employee to the school board or individual school account.

4.35: Purchase of Gasoline

School board and/or individual school credit cards or charge accounts may not be used for the purchase of gasoline for private vehicles even if the vehicle is to be used for business purposes. The employee using a private vehicle for business should request reimbursement at the per mile rate established by the school board.

Gasoline for school board-owned pool vehicles is to be purchased only at designated retail establishments unless an out-of-area trip requires the purchase of additional fuel. If such purchase is required, the employee should request reimbursement along with any other reasonable and necessary travel expenses.

4.36: Travel Advances

Monetary advances requested prior to out-of-town travel must be approved by the superintendent of schools and the expense report against which the travel advance is applied must be forwarded to the superintendent’s office for review and approval. The approval process is required regardless of whether expenses are to be paid from school board general funds or school-based accounts.

4.37: Deleted

4.38: Confined Space Policy

In a continuing effort to protect the health and safety of our students and employees as well as others who work at our schools, the following policy is instituted regarding confined spaces.

Confined spaces are defined by the Occupational Safety and Health Administration (OSHA).

"Confined space" means a space that:

  1. Is large enough and so configured that an employee can bodily enter and perform assigned work: and
  2. Has limited or restricted means for entry or exit (for example, tanks, vessels, silo, storage bins, hoppers, vaults, and pits are spaces that may have limited means of entry) and
  3. Is not designed for continuous employee occupancy.

The Smyth County School Board’s Maintenance Office will place signs in facilities that indicate a space as being a "confined space."

Note that all three conditions must be met for a space to be considered a "confined space."

No Smyth County Public School employee will require or allow contractors, subcontractors, visitors, students or any other personnel to enter such spaces. Any employee who notices anyone in any of these spaces must report it immediately to the principal. No one shall enter such spaces as defined as a "confined space" unless there is a definite need to do so. Moreover only those persons who have had "confined space" training will be allowed to do so. If there is a perceived need to enter one of these spaces, contact the principal who will investigate the reason for potential entry. It is possible to enter these spaces provided certain precautions are taken and regulatory requirements are met.

4.39: National Board Certification Application

The Smyth County School Board will pay $300 toward the application fee for personnel seeking National Board Certification as well as a yearly supplement for employees with National Board Certification. Employees may also receive professional development days for participants to attend related workshops.