The Nation’s Sixth-Largest School District
Review of Varsity Football Game Ticket Sales and
Cash Collection Procedures
September and October 2012
To be presented to the:
Audit Committee
On March 7, 2013
School Board of Broward County, Florida
On April 9, 2013
The School Board of Broward County, Florida
Laurie Rich Levinson, Chair
Patricia Good, Vice Chair
Robin Bartleman
Abby M. Freedman
Donna P. Korn
Katherine M. Leach
Ann Murray
Dr. Rosalind Osgood
Nora Rupert
Robert W. Runcie
Superintendent of Schools
The School Board of Broward County, Florida, prohibits any policy or
procedure, which results in discrimination on the basis of age, color, disability,
gender, national origin, marital status, race, religion or sexual orientation.
Individuals who wish to file a discrimination and/or harassment complaint may
call the Executive Director, Benefits & EEO Compliance at 754-321-2150 or
Teletype Machine (TTY) 754-321-2158.
Individuals with disabilities requesting accommodations under the Americans
with Disabilities Act (ADA) may call Equal Educational Opportunities (EEO) at
754-321-2150 or Teletype Machine (TTY) 754-321-2158.
www.browardschools.com
The School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and
Cash Collection Procedures
September and October 2012
Table of Contents
EXECUTIVE SUMMARY
Pages
Scope, Methodology and Background ............................................................................................. 1-3
Opinion, Summary of Results and Recommendations ........................................................................ 3
OBSERVATIONS
1.
2.
3.
4.
5.
6.
Tickets were not torn in half at three schools … ....................................................................... 4-5
Lack of accountability for tickets and money ............................................................................ 6-7
Security of money / Safety Issues ............................................................................................. 8-9
Concession stands / Safety Issues .......................................................................................... 10-11
Parking Revenues .................................................................................................................. 12-13
Athletic workers / Supplements ............................................................................................. 14-16
EXHIBITS
Exhibit A - Summary of Observations. ............................................................................................. 17
Exhibit B - Athletic Directors’ Responsibilities, workshop presentation August 2011 ............... 18-37
Exhibit C - Independent School Related Organization, Letter of Agreement (SPB I-101)............... 38
Exhibit D - Memo—Booster Clubs/School Allied Organizations and Concessions .................... 39-40
Exhibit E - Department of Athletics and Student Activities Booster Club Guidelines ................ 41-45
Exhibit F - Memo—Supplemental Positions ................................................................................ 46-60
Exhibit G - Photos illustrating safety issues at one football game ............................................... 61-63
FULL TEXT OF ADMINISTRATIVE RESPONSES ............................................................ 64-67
Table of Contents
EXECUTIVE SUMMARY
EXECUTIVE SUMMARY
Scope and Methodology
In accordance with the 2012-2013 Audit Plan, the Office of the Chief Auditor has performed a Review of
Varsity Football Game Ticket Sales and Cash Collection Procedures, for September and October 2012.
The objectives of this review were to determine:



Whether current operations and related internal controls have been established and are adequate,
pursuant to sound business practice, and are in compliance with applicable laws, regulations, and
School Board policies.
To determine whether adequate safeguards exist and are in place for cash collections at District
athletic events.
To provide management with recommendations to improve operations, as deemed necessary.
This office previously conducted a similar review in 2003, with a follow-up in 2004.
Our audit was conducted in accordance with generally accepted auditing standards and Government
Auditing Standards, issued by the Comptroller General of the United States. These standards require that
we plan and perform the audit to afford a reasonable basis for our judgments and conclusions regarding
the function under audit. An audit includes assessments of applicable controls and compliance with the
requirements of laws, rules and regulations when necessary to satisfy the audit objectives.
It is our responsibility to perform the review under generally accepted auditing standards and Government
Auditing Standards, as well as report on recommendations to improve operations, strengthen internal
controls and ensure compliance with the requirements of laws, rules and regulations in matters selected
for review. It is administration’s responsibility to implement recommendations, to maintain an internal
control environment conducive to the safeguarding of District assets and to preserve the District’s
resources, as well as comply with applicable laws, regulations and School Board policies.
The procedures used to satisfy our objectives in this audit were to:




Attend a sample of Athletic varsity football games and perform audit procedures.
Interview involved parties associated with Athletic activities.
Review Standard Practice Bulletins, School Board Policies and Athletic Directors’
Responsibilities Guidelines.
Perform other auditing procedures as deemed necessary.
Background
Office of the Chief Auditor staff members attended and observed fifteen varsity football games in
September and October, 2012, and performed cash counts at the close of ticket sales at ten of the games.
This required us to observe ticket selling and ticket taking practices; count the unused tickets, ticket sales
revenues, and change fund in each ticket seller’s cash box; and reconcile tickets sold with monies
collected. We also obtained ticket sales reports, and traced the ticket revenues to a receipt in the school’s
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School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
automated internal funds accounting system. In addition, we observed concession stand activities, paid
parking collection activities, and obtained athletic “gate help” payroll sheets and payroll reports.
Date
Home Team
Away Team
Game Location
Audit Activity
1
9/13/2012
Stoneman Douglas High
Western High
Stoneman Douglas
Observation
2
9/14/2012
Hallandale High
South Plantation High
Hallandale
Observation
3
9/14/2012
Coral Springs High
Coconut Creek High
Coral Springs
Observation
4
5
9/14/2012
9/14/2012
Deerfield Beach High
Plantation High
Boyd Anderson High
Dillard High
Deerfield Beach
PAL Field
Observation
Observation
1
9/20/2012
Fort Lauderdale High
Hollywood Hills High
Northeast High
Observation & Cash Count
2
9/20/2012
Taravella High
Deerfield Beach High
Coral Springs
Observation & Cash Count
3
9/21/2012
South Broward High
Plantation High
South Broward
Observation & Cash Count
4
9/21/2012
Coral Springs High
Stoneman Douglas High
Coral Springs
Observation & Cash Count
5
10/11/2012
Coral Glades High
Pompano Beach High
Coral Glades
Observation & Cash Count
6
10/11/2012
South Plantation High
Hollywood Hills High
South Plantation
Observation & Cash Count
7
10/12/2012
Western High
Cooper City High
Western
Observation & Cash Count
8
10/12/2012
Piper High
Fort Lauderdale High
Piper
Observation & Cash Count
9
10/18/2012
Cooper City High
South Broward High
Cooper City
Observation & Cash Count
10
10/18/2012
Coconut Creek High
Coral Glades High
Coconut Creek
Observation & Cash Count
The Florida High School Athletic Association (FHSAA) does not regulate ticket prices or ticket sales
procedures for regular season games, according to the Chief Financial Officer of the FHSAA. However,
the FHSAA Handbook requires the use of procedures detailed in FHSAA Financial Reporting &
Accounting Ticket Sales & Pass Gate Procedures for ticket sales related to any FHSAA-sanctioned
events, such as State Series events, pre-season classics, jamborees, and tournaments. Routine ticket
handling should at minimum meet FHSAA requirements, since habits formed by individuals involved in
ticket sales during regular season events will transfer to any situation involving ticket sales, including
those where FHSAA procedures must be followed. Patrons should expect uniform ticket sales procedures.
FHSAA Financial Reporting & Accounting Ticket Sales & Pass Gate Procedures states “Proper ticket
sales and ticket taking control procedures are required. The adoption and enforcement of these
procedures will result in increased revenue for the school and the FHSAA and accountability for the
collected funds. Strict adherence to these procedures reduces possible fraudulent practices such as the
passing of tickets to friends and others, the resale of tickets, pocketing of funds by the ticket seller, etc.”
Standard Practice Bulletin I-201 Athletics, Section III. Association Memberships states “High
School interscholastic competition is covered by the Florida High School Activities Association
(FHSAA) and all Broward County high schools are expected to maintain membership in this association
and comply with its rules and regulations.”
Cash handling procedures for athletic ticket sales are subject to the requirements of School Board Policies
and Standard Practice Bulletins which govern all internal funds transactions. Standard Practice Bulletin
2
OBSERVATIONS
School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
OBSERVATION 1. TICKETS WERE NOT TORN IN HALF AT THREE SCHOOLS
a) Tickets were not torn in half by ticket takers at four football games, but were placed whole in
collection bags. Patrons consequently did not receive a ticket stub. This practice creates the
potential for re-sale of unaccountable tickets.
b) At one of these schools, thirty-five $5 tickets, which had been listed on a ticket report as
previously used on August 31, 2012, were found in the ticket takers’ gate entry collection bags at
a football game on October 12, 2012. One of the possible causes of such an occurrence might be
the re-sale of unaccounted tickets, which could result in sales revenues not being recorded.
BACKGROUND
Standard Practice Bulletin I-201 Athletics, Section II. Athletic Director’s Responsibilities, states
“All tickets presented for admission to an athletic event must be torn in half upon presentation at the
event entry area. Under no circumstances may a used ticket be resold!”
Standard Practice Bulletin I-403 Admission Tickets/Ticket Report, Section II. Ticket Usage, A.
Athletic Tickets states “All tickets presented for admission to an event must be torn in half upon
presentation for entry to the event.”
FHSAA Financial Reporting & Accounting Ticket Sales & Pass Gate Procedures states “Ticket takers
should take the ticket and tear it in half and give one half to the person entering the event and keep the
other half. The half that is retained by the school should be kept secure and remain with the
documentation from the event. This ensures that the tickets cannot be resold or used by another person for
entrance. No one should ever pay and enter one of these events without receiving a ticket from the ticket
seller and their half of the torn ticket from the ticket taker… No one should be allowed to leave the event
and re-enter with a ticket stub… This cuts down on the passing of ticket stubs to others for entrance to the
event.”
RECOMMENDATION
We recommend that tickets always be torn in half, with one half returned to the patron. Bags of collected
ticket stubs should be retained by the school’s bookkeeper for audit. This control procedure enhances
accountability for ticket sales and prevents the re-sale of used tickets.
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School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
MANAGEMENT RESPONSE
We concur with this recommendation. Game tickets shall always be torn in half with one half returned to
the patron. Also, accountability for ticket sales and inventory of tickets will be strengthened. A
comprehensive review of audit recommendations will be held with high school athletic directors on April
5, 2013 at Pompano Beach High. Representatives from the Audit Department will be on hand to assist
with this review. The training will be facilitated by the Department of Athletics and Student Activities.
The Director of Athletics and Student Activities will further meet with all high school Principals on
March 21, 2013 at McArthur High to review all the observations and recommendations of the audit
report.
.
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School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
OBSERVATION 2. LACK OF ACCOUNTABILITY FOR TICKETS AND MONEY
a) At two football games, we noted staff, including an Athletic Director (AD) and Assistant Athletic
Director, walking around selling tickets outside the stadium entrance gates. This practice defeats
the accountability for tickets and money created by assigning a cash box containing known tickets
and an established change fund to an individual ticket seller.
1. Additionally, since the Athletic Director has the responsibility of reconciling the tickets
sold and the money deposited, proper segregation of duties requires that the AD not be a
ticket seller.
2. It is also inadvisable to accustom patrons to the idea of purchasing tickets from
individuals who are not official ticket sellers selling from a marked location.
b) Two official, paid ticket sellers were selling out of a single assigned cash box at one school. This
practice eliminates responsibility and accountability for tickets and cash.
c) Amounts of money contained in cash boxes and ticket numbers being distributed were generally
not being recorded, verified, nor signed for receipt, when money and tickets changed hands. We
did not observe a manifest or transmittal form detailing the contents of the cash boxes and ticket
numbers being conveyed, with signatures indicating verification, when the cash and tickets
changed hands, at nine of the ten cash counts conducted. In one case, the ticket sellers had
completed and signed a form listing the cash and ticket numbers being turned in after the game,
however there was no verification at the time the cash boxes and tickets changed hands.
Verification and signing for receipt should occur when the Athletic Director distributes the
change fund and tickets to each ticket seller, and again after the game when the ticket sellers
return the cash boxes, with money collected for ticket sales and unsold tickets, to the Athletic
Director. Without following verification and documentation procedures, it is impossible to fix
accountability for the money and tickets distributed to ticket sellers. In cases where the ticket
sellers do not independently verify and document their ticket sales, the Athletic Director
completely controls the amount of ticket revenue reported. Lack of accountability greatly
increases the risk that all money collected will not be deposited into the school’s internal
accounts.
d) We were informed by five Athletic Directors that money collected and tickets returned were not
normally being counted immediately following each game.
e) At three schools, the Athletic Director could not remember how much money had been placed in
the cash boxes as a change fund before the boxes were handed over to the ticket sellers. Since no
verification of cash or tickets had occurred or been recorded when the cash and tickets changed
hands, there was no evidence documenting how much money should have been in the cash boxes.
A $45 shortage in ticket revenues was subsequently documented by the Athletic Director.
6
School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
BACKGROUND
FHSAA Financial Reporting & Accounting Ticket Sales & Pass Gate Procedures states “A
reconciliation should be conducted at the finish of each event or shift to ensure that the funds were
properly handled and that no funds are missing for the number of tickets sold.”
RECOMMENDATION
We recommend that a standard cash box manifest form (see page 23 of Exhibit B) be created by the
Internal Accounts Department and attached to Standard Practice Bulletin I-201 as an exhibit. The form
should contain spaces for the Athletic Director to note the numbers of the tickets being assigned to the
ticket seller, and the composition of the change fund being delivered to the ticket seller with the cash box.
It should also have spaces for the ticket seller to record the cash and tickets being returned to the Athletic
Director after the game, with spaces for the ticket seller and Athletic Director to sign in confirmation that
they have verified the tickets and cash together, before and after the game.
Standard Practice Bulletin I-201 should be revised to include a requirement that each ticket seller be
assigned a separate cash box, change fund, and tickets, accessible to no one other than the assigned ticket
seller. Standard Practice Bulletin I-201 should also be revised to forbid the selling of tickets by anyone
other than designated ticket sellers who have been assigned documented cash and specific documented
tickets and who are selling tickets in a fixed official location. Specifically, Athletic Directors should not
be selling tickets at athletic events.
Athletic Directors should review and follow Standard Practice Bulletins I-101, 1-201, 1-302, and 1-403 and Athletic Directors’ Responsibilities guidelines, and strengthen internal controls over ticket sales and
cash collections procedures.
MANAGEMENT RESPONSE
We concur with this recommendation. Athletic directors should not be selling tickets the day of the game
at athletic events. Since the athletic director has the responsibility of reconciling the tickets sold and the
money deposited, proper segregation of duties should be followed. In addition, athletic directors may be
involved in the presale of tickets for games where large crowds are expected. All pre-sale monies and
remaining tickets will be turned in to the Bookkeeper prior to the game.
The Director of Athletics and Student Activities will confer with the Director of the Business Support
Center to revise Standard Practice Bulletin I-201 to strengthen internal controls over ticket sales and cash
collection procedures.
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School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
OBSERVATION 3. SECURITY OF MONEY / SAFETY ISSUES
a) In at least one instance, we observed that the Athletic Director did not have access to a reliable
safe to secure the cash receipts.
b) We also noted in one instance, when the Athletic Director stored the cash collected in the
bookkeeper’s vault, there was no separate secure locker inside the vault where the Athletic
Director could store the money until such time as it could be counted with the bookkeeper.
Leaving unreceipted money in a vault where more than one person has access to it eliminates
accountability for the money.
c) At one school where money was routinely not counted immediately after each game, we noticed
the Athletic Director had some difficulty opening the bookkeeper’s vault, and there was no
separate locker for the Athletic Director’s use inside the vault. During this school’s routine
internal funds audit, we could not trace approximately $6,000 recorded on a ticket report in the
fall of 2010 to a receipt or a deposit on the school’s bank statements.
d) We also noted in two cases, money was moved around the school building and parking lot after
the football game without the accompaniment of a police officer. Personal safety requires a
security escort when money is being handled under such circumstances.
BACKGROUND
Standard Practice Bulletin I-201 Athletics, Section II. Athletic Director’s Responsibilities, F. Gate
Receipts states “All monies generated from the sale of pre-numbered tickets for athletic events must be
kept in a secured area until presented to the bookkeeper for receipting and depositing. It is strongly
advised if access cannot be obtained to the school vault, then a safe be obtained for the Athletic Director’s
office for the safekeeping of the collections until deposited with the bookkeeper…If an athletic event is
held at a location other than the host school’s location, then arrangements have to be made to transport the
collections back to the host school’s location for safekeeping in a safe (immediately after reconciling the
money to the Report of Tickets sold) or arrangements made with the host school’s bank for a night
deposit. Under no circumstances are collections to be safe kept in an individual’s possession at their
home or in their car.”
RECOMMENDATIONS
We recommend that secure storage arrangements be implemented for handling money received when the
school’s bookkeeper is not available, such as a reliable safe in the Athletic Director’s office and/or a
separate locker, with an operating lock, installed inside the bookkeeper’s vault. In this way accountability
for money rests with the Athletic Director until such time as the funds are presented to the school’s
Bookkeeper for receipting. As a matter of personal safety, we also recommend that a police officer be
enlisted to attend movement of cash boxes, counting and verification of money and tickets, and securing
of money in a safe after each game.
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School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
MANAGEMENT RESPONSE
We concur with this recommendation. The district provides funding for the deployment of police officers
at high school football games. As a matter of personal safety, a police officer will be enlisted to attend
movement of cash boxes, counting and verification of money and tickets and securing of money in a safe
after each game.
9
School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
OBSERVATION 4. CONCESSION STANDS / SAFETY ISSUES
a) The Florida Department of Health requires inspection and permitting of school concession stands.
Food handling and food hygiene practices may also be subject to inspection by the Broward
County Department of Public Health. According to County Health Department officials, only
one school concession stand has been inspected by the Broward County Department of Public
Health to date.
b) We also noted grills, positioned in locations of heavy foot traffic, being used to cook chicken or
hamburgers at four schools. At one of these schools, we observed containers of lighter fluid in
use, and kettles full of hot oil being used to cook French fries over open flames.
c) In schools where booster clubs were running a concession stand, we found that no school was able
to provide us with an adequate agreement with the booster club which required the booster club to
report the amount of money collected to the school, or which detailed the booster club’s proposed
use of the funds collected.
BACKGROUND
The Florida Department of Health has published Florida Administrative Code 64E-11 detailing
regulations on Food Hygiene and requirements for food handling. This regulation specifically includes
“small, seasonally operated concession stands at schools” within its scope.
Standard Practice Bulletin A-429 Rental of School Board Facilities states “All food received and used
by students must be prepared or purchased from services approved by the Broward County Health
Department. Food prepared in a private home cannot be used or offered for sale to students.”
Standard Practice Bulletin I-101 General Policy states “All school-related activities must be approved
by the Principal and be beneficial to students…If the school-related activity is sponsored by the ISRO
(Independent School-Related Organization) and a share of the proceeds is to be disbursed to the school, a
Letter of Agreement must be executed prior to the start of the activity.” (See Exhibit C.)
Department of Athletics and Student Activities Booster Club Guidelines states “If a booster club
utilizes a school facility for fundraising purposes, and elects to charge students or parents, the booster
club must provide the affected principal a projection of revenues prior to the scheduled event and a
statement of actual revenues after the event. At the end of each school year, the booster club must
provide the affected principal a written summary statement regarding fundraisers conducted on/in school
grounds/facilities. The statement shall include how the funds were raised, accumulated revenue minus
expenditures, and how the funds raised were expended to support public school activities. Failure to
provide this information may result in the school principal refusing to allow the booster club use of
School Board facilities.” Booster Club Guidelines also states “The booster club shall keep financial
records of all concession expenditures, sales, purchases, and revenue. The concession financial records
shall be made available to the principal upon request. The booster club shall provide written
documentation that concession revenue is directly spent to support student activities.”
10
School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
A memo from the Director, Athletics and Student Activities, dated October 25, 2004, titled Booster
Clubs/School Allied Organizations and Concessions states “A letter of understanding on school
stationery, signed by the school’s Principal and the President of the Booster/Band organization must
outline how the concession revenue will be spent. Specifically, all revenue must be spent to directly
benefit and support students. The letter of understanding must address the general categories that revenue
will be spent on. For example, if the band organization is running the concession stand, the letter of
understanding may reflect that concession revenue will be spent on uniforms, uniform cleaning,
transportation for band competitions, etc….it is recommended that all booster clubs/band organizations
that operate concession stands on school property, submit, in a timely fashion during the school year, a
full written account of revenues and expenditures on students.”
RECOMMENDATIONS
We recommend that the Director of Athletics and Student Activities ensure that administrators of each
school with a concession stand contact the Broward County Health Department and the Florida
Department of Health for an evaluation of the need for an inspection and permit at each location, to
include assessment of any special food handling requirements. We also recommend that safety
parameters be established for the use of grills on school property, if their continued use is allowed.
We also recommend that booster clubs complete a letter of understanding, approved by the school’s
Principal prior to engaging in fundraising activities. Such a letter of understanding should require the
booster club to report the amount of money collected to the school, and detail the booster club’s proposed
use of the funds collected.
MANAGEMENT RESPONSE
We concur with the recommendation that booster clubs complete a letter of understanding approved by
the school’s principal listing their fundraising activities. The letter of understanding shall be provided
prior to engaging in fundraising activities.
We concur with the recommendation that safety parameters be established for the use of grills on school
property. The Safety Department has developed a list of guidelines for the operation of BBQ’s at athletic
events. The guidelines will be shared and reviewed with the high school athletic directors at the April 5,
2013 training. Further, an e-mail was sent to all high school athletic directors on September 19, 2012
regarding the prohibition of using boiling oil for cooking french fries (see attached safety guidelines on
grilling and boiling oil).
The Department of Safety is conducting a follow-up meeting March 19, 2013 with appropriate staff on
concession stands at Broward County schools. The Broward County Health Department and the Florida
Department of Health have the authority to inspect and permit all football concession stands at any time.
11
School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
OBSERVATION 5. PARKING REVENUES
Money was collected for parking on school property, at every football game visited.
a) In six instances, the organization and/or individual collecting parking money was not identified to
patrons at all.
b) Cash handling was largely uncontrolled, and tickets or other receipting measures were not used at
nine locations.
c) In one case, two different individuals approached our vehicles asking for different amounts of
money.
d) Most schools were unable to provide us with an adequate agreement with a booster club
collecting parking money which required the booster club to report the amount of money
collected to the school, or which detailed the booster club’s proposed use of the funds collected.
The absence of controls and receipting procedures in most cases means that the amount of cash that is
collected for parking cannot be reliably determined by either the school’s administration or the
organization collecting the money.
We note that the FHSAA bylaws assign extensive responsibility for Booster Clubs’ compliance with the
rules, regulations, and bylaws of the FHSAA to the school’s Principal.
BACKGROUND
Standard Practice Bulletin I-101 General Policy, Section IV. Employee Restrictions states “School
Board employees are NOT allowed to collect or handle money for ISRO (Independent School Related
Organization) sponsored activities and Non-School Board employees are not allowed to handle money of
school sponsored activities….
Standard Practice Bulletin I-101 General Policy, Section VI. Independent School Related
Organizations states “To avoid violations of School Board Policy, activities sponsored by Independent
School Related Organizations should be conducted in such a way that they are clearly distinguished from
student activities...These organizations:… Must reflect the organization’s name on all programs, flyers, or
other promotional material for activities sponsored by the organization…All public announcements,
programs, tickets, etc., should clearly designate the activity as an activity of the independent
organization.”
Standard Practice Bulletin I-201 Athletics, Section III. Association Memberships states “High
School interscholastic competition is covered by the Florida High School Activities Association
(FHSAA) and all Broward County high schools are expected to maintain membership in this association
and comply with its rules and regulations.”
12
School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
2012-2013 Florida High School Athletic Association Handbook, Bylaws, Article 3.5—Obligations of
Membership states:
3.5.1 Administrative Control. A member school must control its interscholastic athletic programs in
accordance with the regulations of the Association. Responsibility for this control rests with the
principal, who is responsible for the administration of all aspects of the school’s interscholastic
programs.
3.5.1.1 Scope of Responsibility. Responsibility for control of a school’s interscholastic athletic
programs extends to and includes the education of, responsibility for and control over the actions
of the school’s administration, faculty, athletic staff, student-athletes, student body, and any other
individual or group engaged in activities representing, supporting or promoting the athletic
interests of the school.
3.5.2 Compliance with rules. A member school must comply with all bylaws and other rules of the
Association. The school must monitor its athletic programs to assure compliance with all bylaws and
regulations, must identify and report to the FHSAA Office instances in which compliance has not been
achieved, and must take appropriate corrective actions regarding such instances of non-compliance.
Staff members, student-athletes
and other individuals and groups representing, supporting or
promoting the school’s athletic interests must comply with all applicable bylaws and rules. The school
is responsible for such compliance.
RECOMMENDATION
Parking revenues are generated using taxpayer-funded school property, with no “cost of goods sold” or
inventory to maintain, and minimal labor required. Parking collections should be regulated by school
personnel, using proper receipting and other control procedures, such as using prenumbered parking
tickets, accounting for parking tickets on ticket reports, maintaining ticket issuance log and parking ticket
inventory. Proceeds should be deposited directly into the school’s athletic internal funds account, to be
expended under the supervision of each school’s Principal.
MANAGEMENT RESPONSE
We concur with the recommendation that parking should be regulated by school personnel; however, it is
understood that high schools may also use booster clubs for parking fundraisers. As a best practice,
schools should collect fees as a school fundraising activity, with parking revenues deposited into the
schools’ internal funds. When school personnel are utilized, all proceeds are deposited into the school’s
internal funds. When school booster clubs perform parking duties, funds may be deposited in the booster
account. The booster club will notify the athletic director or school principal in writing the amount of
funds collected and provide a ticket report.
13
School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
OBSERVATION 6. ATHLETIC WORKERS / SUPPLEMENTS
a) At one school, the wife of the Athletic Director was paid $940 as an athletic event worker
between July 1, 2011 and June 30, 2012. The Athletic Director also paid himself $510 as an
Athletic Event Worker during the same period of time (this does not include $200 he was paid as
an Event Supervisor, which is permitted as stated on the School Activities Unit Price Salary
Schedule.)
b) The Athletic Director paid her son $905 as an athletic event worker between July 1, 2011 and
June 30, 2012, at another school.
c) At a third school, the assistant Athletic Director, who is in charge of athletic event workers and
their payroll, paid his daughter $545 as an athletic event worker between July 1, 2011 and June
30, 2012.
d) The wife of the Athletic Director was paid $230 as an athletic event worker during the 2011-2012
school year, at a fourth school.
e) In one instance, two persons paid as ticket takers did not sign in on the athletic payroll signature
sheet on the night of the game, making it difficult to substantiate whether they were there.
f) We noted a Head Football Coach also received the Assistant Athletic Director supplement for the
2011-2012 school year and the Athletic Director supplement for the 2012-2013 school year.
BACKGROUND
School Board Policy 6210 Supplements states “No person shall receive more than one supplement for
duties performed simultaneously with the duties for which another supplement is paid, i.e., an employee
cannot receive pay for two supplements for the same hour(s) of work.”
Supplement Guidelines 12/18/2012 states “An employee cannot receive compensation for two
supplemental positions for the same hours of work or performed at the same time (i.e. it is not permissible
to compensate someone as Athletic Director and a football coach).” Supplement Guidelines also states
“Athletic Directors must relinquish their supplement during the season if they wish to receive a
supplement for coaching.”
School Board Policy 4002.10 Nepotism/Employment and Assignment of Relatives states “It is the
intent of this policy to avoid any situation or occurrence that creates or gives the appearance of a conflict
of interest either on the part of a School Board Member or an employee of the school district. The
purpose of this policy is to provide guidelines to maintain an equitable work environment and to prevent
and address conflict of interest situations of active or potential employees relating to employment, job
assignment, promotion, supervision, and evaluation of employees… The terms "related" or "relative"
shall refer to father, mother, son, daughter, brother, sister, uncle, aunt, first cousin, nephew, niece,
husband, wife, father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, sister-in-law,
14
School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
stepfather, stepmother, stepson, stepdaughter, stepbrother, stepsister, half-brother, half-sister, grandfather,
grandmother, grandchild, court-appointed legal guardian, ward of employee, or domestic partner or any
persons who reside at the same residence as the School Board member or School District employee… The
term "directly supervise" shall relate to those situations in which a School Board member or School
District employee is directly responsible for another full-time, part-time or temporary employee’s
appointment, employment, promotion, demotion, job assignments, overtime/ payroll authorization or job
performance evaluation…A School Board member or School District employee shall not advance,
advocate for or participate in any personnel action, including recommendation for appointment,
employment, promotion, demotion, advancement or evaluation concerning an applicant or employee to
whom s/he is related or a relative. A School Board member or School District employee shall not directly
supervise or be directly supervised by an employee to whom that person is related or a relative. This
Policy applies to all personnel assignments (full-time, part-time and temporary) including substitute
assignments.”
Standard Practice Bulletin I-201 Athletics, Section I. states “Each Principal shall appoint an Athletic
Director who will be responsible for administering the interscholastic athletic program and shall be
responsible for the management of all business transactions pertaining to the athletic program.” Section
II. Athletic Director’s Responsibilities states “The Athletic Director shall provide the bookkeeper with
the proper paperwork required in order to issue payments for Athletic payrolls... The next morning
following a game, the Athletic Director will provide the school bookkeeper with the completed Athletic
Payroll Reports and ensure that the Payroll Reports have been filled out completely. In addition to
approving the Athletic Payroll Reports, the Athletic Director is responsible for completing the Report of
Tickets Sold or Split Gate Report when hosting another team.” Section V. Bookkeeper/Budgetkeeper’s
Payroll Contact Responsibilities- Athletic Payroll states “The School Bookkeeper/Budgetkeeper is
required to perform the following tasks in processing the Athletic Payroll Payments… Receive the
Athletic Worker- Athletic Game Report form approved by the Athletic Director...” The Athletic Director
is required to sign the Athletic Payroll Report, as indicated on the report form. Additionally, the job
descriptions for athletic event workers, such as Ticket Sellers, provide for accountability to the Athletic
Director, and the Athletic Director’s job description states that the Athletic Director is to “…assist the
Principal in securing competent personnel for the athletic staff…secure all needed personnel for the
operation of the athletic program…serve as treasurer of the school athletic fund…” among other duties.
Clearly the Athletic Director is the supervisor of athletic event workers, from hiring them for the job, to
authorizing the accompanying payment. To avoid exploiting his or her position for unwarranted personal
gain, the Athletic Director should not employ and pay himself or herself or any relative as “gate help”.
RECOMMENDATIONS
We recommend District staff refrain from collecting duplicate compensation and/or employing relatives,
in accordance with School Board Policies 4002.10 and 6210, and Supplement Guidelines 12/18/2012.
We also recommend promulgation of guidelines and further training of District personnel by the Athletic
and Student Activities Department.
15
School Board of Broward County, Florida
Office of the Chief Auditor
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
MANAGEMENT RESPONSE
We concur with this recommendation that the athletic director is not entitled to receive additional
compensation for supervising event workers at regular season games, nor should they receive additional
compensation as gate help at athletic events. In addition, athletic directors must relinquish their
supplement during the season if they wish to receive a supplement for coaching. Athletic directors will be
subject to further training on April 5, 2013 and August 8, 2013.
16
EXHIBITS
Review of Varsity Football Game Ticket Sales and Cash Collection Procedures
September and October 2012
Summary of Observations
Observation
1. Tickets not torn in half at entry
8. Minor overage/shortage
2. Tickets used per previous ticket report
9. No reliable safe available for AD
14. Lighter fluid/hot oil kettles observed
15. No Booster Concession agreement, or inadequate
3. Staff selling tickets outside booth
10. No secure locker inside vault
16. Collector of parking fees not identified
4. Individual cash boxes not used
11. Significant misplaced deposit
17. Parking receipting not used or inadequate
5. No record of verification when tickets/money changed hands
12. No police or security escort with money
18. No Booster parking agreement, or inadequate
6. Money not normally counted immediately after game
13. Grills in use in area of heavy foot traffic
19. Some gate help did not sign in at game
7. No record of amount of money in change fund
Parking
Date
1
Home School
revenue
9/13/2012 Stoneman High
Audit Activity
Ticket
Over/
Revenue
(Short)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
x
x
15
17
16
17
18
x
x
x
na
x
na
x
x
x
x
x
x
x
x
x
x
x
x
na
na
6
9
6
19
observation
2
9/14/2012 Hallandale High
observation
3
9/14/2012 Coral Springs High
observation
4
9/14/2012 Deerfield Beach High
observation
5
9/14/2012 Plantation High
observation
6
9/20/2012 Fort Lauderdale High
cash count
$1,178.00
($6.00)
7
9/20/2012 Taravella High
cash count
$1,870.00
($9.75)
8
9/21/2012 South Broward High
cash count
$2,253.25
$14.25
9
9/21/2012 Coral Springs High
cash count
$8,652.85
($11.15)
10
10/11/2012 Coral Glades High
cash count
$1,902.00
($4.00)
11
10/11/2012 South Plantation High
cash count
$5,484.01
($1.99)
12
10/12/2012 Western High
cash count
$10,659.00
($45.00)
13
10/12/2012 Piper High
$550
cash count
$4,761.60
($6.40)
14
10/18/2012 Cooper City High
$700
cash count
$4,092.00
$1.00
15
10/18/2012 Coconut Creek High
$48
cash count
$851.75
$270
x
x
x
x
x
x
x
x
x
x
x
x
x
x
1
9
5
x
x
x
x
x
($0.25)
Total 4
1
2
x
x
x
x
x
na
x
x
x
x
x
x
x
x
x
x
x
x
x
na
x
na
x
x
x
3
x
x
7
1
x
1
1
2
4
1
4
na
x
x
x
x
x
x
1
x = condition noted
na = revenues deposited into school's internal funds
Exhibit A
August 2011
Exhibit B
Athletic Directors’ Responsibilities
Presented by
The Office of the Chief Auditor
754‐321‐2400
A.
RECEIPTS
1. All monies from any source MUST be deposited
with the school’s bookkeeper by the Athletic
Director (AD) or designee immediately following
the athletic event (next business day).
2. When presenting deposits to the bookkeeper,
the AD or designee will support the deposits
with a properly documented Report of Tickets
Sold Form (Exhibit 1) and an Athletic Game
Report.
18
1
August 2011
Exhibit B
B. DISBURSEMENTS
1. The AD shall serve as the official purchasing
agent for the Athletic Department. The Principal
must approve these purchases.
a. The AD is responsible for complying with
budget restrictions and all School Board of Broward
County Purchasing Procedures and Policy 3320
Purchasing Policies.
b. Requests for purchases originated by coaches
MUST
be
presented
to
the
AD
for
handling/processing. These requests should be
written, with a space for the AD’s approval.
19
2
August 2011
Exhibit B
c. To initiate a disbursement, the AD will sign off on all
vendor invoices to be paid through internal accounts.
2. The AD shall provide the bookkeeper/payroll processor
with the proper paperwork (see section C below)
required in order to issue payments for Athletic payrolls.
C. ATHLETIC PAYROLL
NO CASH PAYMENTS WILL BE ISSUED TO ANY ATHLETIC
WORKERS OR OFFICIALS. Payments to athletic workers
will be in accordance with the SCHOOL ACTIVITIES UNIT
PRICE SALARY SCHEDULE (current salary schedule can be
obtained by contacting the Athletic Department). These
rates are established by the School Board of Broward
County and NO OTHER rate of pay is to be used.
D. GAME REPORTS
In addition to approving the Athletic
Payroll Reports, the AD is responsible for
completing the REPORT OF TICKETS SOLD
(Exhibit 1) and SPLIT GATE REPORT (Exhibit
6) when hosting another team. Copies of
game guarantees and split gate
agreements executed between the ADs
must be filed with the accounting records.
20
3
August 2011
Exhibit B
Split Gate Report‐ Exhibit 6
Reporting School__________________
Nature of Event___________________ Location __________
1. Income from Ticket Sales
Number Sold X Selling Price = Total Sales
Advance Sales
Students
_________ $________ $_________
Adults
__________ $________ $________
Gate Sales
Students
__________ $________ $________
Adults
__________ $________ $________
2. Total Receipts
$________
Split Gate Report‐ Exhibit 6 (cont.)
3. EXPENSES
Guarantees
Officials
Field Help
Gate Help
Announcer
Police
Ticket Manager
Custodial Help
Ambulance
Facility Rental
State Sales Tax (when applicable)
Other
Total
$_________
__________
__________
_________
__________
__________
__________
__________
__________
__________
__________
__________
$___________
21
4
August 2011
Exhibit B
Split Gate Report‐ Exhibit 6 (cont.)
4. Subtract Total Expenses
5. Net Receipts
6. Split Gate
Participating Schools % of Line 5
__________________ _________ _________________ __________ $________
$ ________
7. Total Split Gate (Same as line 5 above)
$ _______
Amount
$_______
$ ________
Prepared by :____________________
Date _________
Certified Correct by : _______________________
Athletic Director Ticket Sales and Cash Collections
Each of the Ticket Sellers should be assigned his/her own cash box with assigned tickets and cash.
22
5
August 2011
Exhibit B
Sample Manifest
For __________________________________
(Opponent Name & Game Date)
TICKET SELLER: PLEASE COMPLETE.
Name _____________________
Print Name
(BEFORE GAME) I received the following roll of ticket(s) from
_____________________
_______ tickets with numbers starting with _______ through ________
(color)
__________ tickets with numbers starting with ____________ through
(color)
I also received a Change Fund in the amount of $______________
_____________________.
Signature
Sample Manifest
For BRADFORD HIGH SCHOOL September 4, 2009
(Opponent Name & Game Date)
•
TICKET SELLER: PLEASE COMPLETE. Name Janet Smith
Print Name
(BEFORE GAME) I received the following roll of ticket(s) from Ann Murray
Blue $5 tickets with numbers starting with _10 through _2000
(color & $ value)
Yellow $4 tickets with numbers starting with __500 through 2000
(color)
I also received a Change Fund in the amount of $___200.00____ __
_Janet Smith____
Signature
23
6
August 2011
Exhibit B
NOT ACCEPTABLE
• Two people should not share the same cash box as this eliminates accountability of each ticket seller.
Conflict of Interest
• The bookkeeper cannot be employed as a – Ticket Seller
– Ticket Taker
– Money Counter
24
7
August 2011
Exhibit B
Counterfeit Pens
• Ticket Sellers must use “counterfeit” pens for bills larger than $20. Note: If you start having a problem with $20s, then use the pen for all $20s.
TICKETS
• All attendees must be issued an admission
ticket when admission is paid.
• Collecting cash at the gate without tickets is a
violation of School Board Policy # 6301
Collection of Monies.
• There is no accountability for
money changing hands, without
tickets.
25
8
August 2011
Exhibit B
Complimentary Tickets
• Only
specially
printed
pre‐numbered
complimentary tickets are to be used.
• The visiting school may secure these tickets
from the home school.
We recommend the receiving AD sign for the
tickets.
• Complimentary tickets are to be included on
the Report of Tickets Sold form.
Sign‐In Sheets
• School’s faculty members do not need to be
issued complimentary tickets.
• A sign‐in sheet for faculty and guests is a good
control instrument.
26
9
August 2011
Exhibit B
Ticket Seller requires Ticket Taker
• Every event which has a Ticket Seller must have a Ticket Taker.
• Either or both people may be volunteers, but they must be recorded on the Cash Payroll Sheet and listed as volunteers.
• =
requires
• Ticket Seller
Ticket Taker
Ticket Taker
• The ticket taker will collect each ticket and tear the ticket in half.
• One half is kept for auditing.
Keep the deadwood tickets in a secured place.
• The second half is given to the patron or deposited into a receptacle, if there is no re‐
admission through the gate.
• We recommend a sign be posted stating
“No re admittance”.
27
10
August 2011
Exhibit B
CLOSING OUT CASH BOX
• Each ticket seller must count the cash and
balance his/her cash with the ticket sales.
• Any cash overages/shortages should be
identified.
• The Ticket Closeout Report is given to the
Athletic Director or Appointee/Assistant
Principal.
Sample Manifest
For BRADFORD HIGH SCHOOL September 4, 2009
(Opponent Name & Game Date)
TICKET SELLER: PLEASE COMPLETE. Name Janet Smith
Print Name
(BEFORE GAME) I received the following roll of ticket(s) from Ann Murray
Blue $5 tickets with numbers starting with _10 through _2000
(color & $ value)
Yellow $4 tickets with numbers starting with __500 through 2000
(color)
I also received a Change Fund in the amount of $___200.00____ __
_Janet Smith____
Signature
28
11
August 2011
Exhibit B
Ticket Closeout ‐ After the Game
Ticket Reconciliation
Blue $5 Ending Number of tickets sold 1749
Less Beginning Number
‐10
Plus One
+1
Total $5 Tickets Sold
1740
A (1,740 X $5 = $8,700)
Cash Reconciliation
Change Fund Returned $ 200.00
Potential Total Ticket Sales $ 10,700.00
TOTAL CASH
$ 10,900.00
Difference over/under $ 0.00
Yellow $4 Ending Number of tickets sold 999
Less Beginning Number
‐ 500
Plus One
+1
Total $4 Tickets Sold
500
B (500 X $4 = $2,000)
I HEREBY CERTIFY THAT THIS REPORT IS TRUE AND ACCURATE _Janet Jones_______________
(Ticket Seller)
A + B = $8,700 + $2,000 = $10,700
Robert Rogers
AD/Designee Signature
Returned Tickets
Blue $5 1750 to 2000
Yellow $4 1000 to 2000
Cash Count Sheet
•
•
•
•
•
•
•
•
•
•
•
Quantity
$ Value
__________ .01 ___________
___5______
.05
__.25______
__________
.10
___________
__________
.25
___________
__________
.50
___________
__________
1.00
___________
__________
5.00
___________
__________
10.00
___________
__________
20.00
___________
__________
50.00
___________
__________
100.00
___________
29
12
August 2011
Exhibit B
Report of Tickets Sold Exhibit 1
Number of Tickets Sold
Ticket
Ticket Seller
Color
J. Smith
Blue
Yellow
Through and
From
Total Value
Quantity Sold Ticket
Including
Price
of
Cash Collected
Over
Short
Net Cash Tickets sold
Receipts
10
1749
1740
$5 $8,700 0
0
$8,700 500
999
500
$4 $2,000 0
0
2,000
$10,700 0
0
$10,700 TOTALS
Safeguarding of CASH
• The AD or designee will confirm each ticket seller’s report and secure the funds in the school’s vault. The AD should be the only one having access to this safe. • All revenues must be deposited with the school’s bookkeeper immediately following the athletic event (next business day).
30
13
August 2011
Exhibit B
Athletic Director’s Responsibility
• As soon as possible after the event, the AD or
designee will count the funds, and verify the
funds with the school’s bookkeeper.
• Prepare the Report of Tickets Sold form.
• Attach the Athletic Game Report.
• Return unused tickets to the bookkeeper.
• Receive a computerized receipt from the
Bookkeeper.
Who Are You Working For?
• Every person collecting money in or near the
stadium should be clearly identified, so that
patrons know whether they are supporting a
school’s club or a booster club.
• If donations are collected for parking, tickets
should be issued to the patrons and a report
of tickets sold should be maintained, even if it
is a Booster Club. This is something that
should be a part of the Booster Agreement.
31
14
August 2011
Exhibit B
Booster Clubs Finding‐‐the school did not have written
agreements with any booster clubs concerning
the operation of various booster clubs’
concession stands on school grounds, within the
confines of the school building and in the athletic
stadium. The agreement must be approved by
the Principal.
• Boosters should not be paying coaches. This may
cause problems with the IRS, and jeopardize the
non‐profit status.
School Year 2006 Case
Auditors attended a varsity football home game on
November 2, 2006, to perform a cash count of the gate
receipts and observe the ticket taking procedures. At the
game, and during our follow‐up review of the school’s
current ticket use, we noted:
• No admission tickets were used, and it appeared that $5
admission was being collected from most of the patrons.
Hands were stamped by the ticket sellers to allow re‐entry.
We later observed rolls of $5 athletic tickets stored in the
cash boxes.
• One of the cash boxes also contained an intact strip of 18
$4 athletic tickets, which had previously been reported on a
ticket report as sold at a volleyball game.
32
15
August 2011
Exhibit B
• No sign‐in sheets were used to record gate help
present at the game. The sign in sheets used to justify
payments were created the day after the event. This is
the habitual practice according to the AD.
• When we later obtained copies of the subsequently‐
produced gate help pay sheets, the AD had not signed
the pay sheets. Instead, a signature stamp facsimile
had been applied.
• The cash box manifest sheets listing the change fund
and numbers of the tickets given to each ticket seller
were not signed by the ticket sellers in
acknowledgment of verification and receipt of the
change fund and the tickets listed. The ticket numbers
listed on these sheets were also not accurate.
• The ticket sellers did not count the money and tickets with the Athletic
Director at the end of the game, nor did the ticket sellers and Athletic
Director sign off on any receipt enumerating the money and tickets being
returned to the AD.
• We noted for the current school year athletic ticket sales revenues were
receipted more than a week after the event. A ticket collection of $1,015
was receipted 5 weeks after the event. We also noted where a ticket
collection of $428 was receipted 3 weeks after the event, and four
instances where ticket collections of $228, $1,005, $264, and $60 were
receipted 2 weeks after the event.
• Also, in Fiscal Year 2005‐2006 we noted collections for three athletic
events in January 2006 totaling $539 were receipted and deposited in
July 2006. When the bookkeeper was on leave, the funds were put in
the vault and the bookkeeper discovered them while filing year end
records.
Note: The AD should receive an official receipt and request a copy of the
Athletic account to ensure timely deposit to the correct account.
33
16
August 2011
Exhibit B
• The money counted by auditors after the game on
Thursday, November 2, 2006 was brought in to the
Bookkeeper on November 3 by the AD at the auditor’s
request, yet it was not receipted until the following
Monday, November 6.
• The AD did not lock the two cash boxes containing a
total of $4,923.88 in the bookkeeper’s vault or any
safe after the game, which was played on the school
grounds.
• Ticket reports are frequently not being completed
promptly on the correct form. As of November 3,
2006, no ticket reports had been completed at all for
two volleyball games which had taken place over a
month previously, and seventy five $4 tickets had
been used in fiscal year 2007 which were not
accounted for on any ticket report presented for
audit.
• Overages and shortages in gate receipts were
not noted on any of the ticket reports
completed to date, including the six ticket
reports which had been completed for varsity
football ticket sales.
• As of November 3, 2006, complimentary tickets
had not been accounted for on a Ticket Report.
• The bookkeeper is currently not updating the
ticket log to reflect ticket usage in a timely
fashion.
• Two rolls of unused tickets observed in
inventory are identical as to color,
denomination and ticket numbers.
34
17
August 2011
Exhibit B
School Year 2007 Case
Our analysis of the ticket reports and the pre‐numbered ticket
inventory revealed the following discrepancies, which
contributed to our inability to determine the accuracy of the
accounting for all sales and deposits to the internal accounts.
• The former Athletic Director (AD) kept all athletic tickets in his
office;
• Over 100 ticket reports were reviewed and none had an
overage or shortage simply due to the AD matching monies to
tickets, rather than depositing actual monies collected intact
to the bookkeeper.
• Tickets were not always given to payees during entries to
games, because 67 tickets were reused.
• Another 819 tickets from various rolls were missing.
In December 2007, the prior AD resigned from this position.
School Year 2009 case
Auditors attended a varsity football game on October 10, 2008 to observe
the use of athletic tickets and to perform a cash count of gate receipts.
During our observation of ticket sales and cash count we noted the
following:
• None of the ticket sellers were selling individually assigned
pre‐numbered tickets. Two ticket sellers were collecting
funds, issuing tickets and admitting patrons. The ticket takers
were not ripping the tickets and returning half to the
purchaser.
• A third seller at another entrance gate was taking cash
without issuing tickets.
• Funds totaling $5,873.61 were counted by the AD and verified
by the auditors after the game. According to our analysis,
collections were $291.61 more than the tickets documented
as sold on the ticket report. The Athletic Director did not have
an explanation for the overage.
35
18
August 2011
Exhibit B
SY 2009‐‐School B
• September 2008, the auditor found a total of forty‐one (41) torn $5
tickets totaling $205 were not included in the sellers’ ticket inventory.
These tickets were not included as part of the school’s ticket inventory
on August 7, 2008, when the auditor verified the ticket inventory. Of
the total, $200 was not included in cash revenue. The ticket seller
stated that he had one ticket from this roll which was ticket #23420.
The auditors could not account for the additional forty (40) tickets.
This $200 was not documented on the Ticket Report or remitted to the
bookkeeper for deposit.
• The ticket sellers did not sign the manifest sheets
acknowledging receipt or verification of their change funds or
ticket rolls. Accurate completion and verification of manifest
sheets are essential to maintaining accountability for the
tickets and money in the cash boxes.
• In November 2009, staff discovered numerous unauthorized
tickets in the Athletic Director’s office.
The Special
Investigative Unit (SIU) is conducting an investigation of this
matter.
Workers Data Info Exhibit 2
Exhibit 2
Broward County Public Schools
Athletic Workers
Vendor
Number
Name
First
Last
Address
Data Information City
State
Zip
Social Security Number
36
19
August 2011
Exhibit B
Resources/References
• Standard Practice Bulletin I‐201, Athletics.
• A workshop for Athletic Department Operations and Procedures. This can be found on the Office of the Chief Auditor’s website.
Office of the Chief Auditor’s Staff
• Patrick Reilly, Chief Auditor
• Delores Y. McKinley, Director
• Rupert Jairam, Auditor III
Chief Auditor’s August 2011 presentation to Athletic Directors
Office of the Chief Auditor Website > Staff Development > Workshops
http://www.broward.k12.fl.us/auditdept/staffdevelopment/Athletic_Workshop_2011.pdf
37
20
EXHIBIT 3 SPB I-101 Exhibit 3
Exhibit C
SCHOOL’S LETTERHEAD
(Copy contents of agreement below on school letterhead) INDEPENDENT SCHOOL RELATED ORGANIZATION LETTER OF AGREEMENT We will notify the principal/designee of all fundraising activities by completing this form for each activity. Name of Organization___________________________________________________________________ Type of Activity________________________________________________________________________ Location of Activity_____________________________________________________________________ Date of Activity________________________________________________________________________ Benefit to School_______________________________________________________________________ _____________________________________________________________________________________ As an Independent School Related Organization our purpose/mission is to: _____________________________________________________________________________________ _____________________________________________________________________________________ We will conduct all business in such a way as to clearly distinguish Independent School Related Organization activities from School/Student activities. All public announcements, programs, tickets, etc., will clearly indicate that the function is sponsored by our organization. We will not involve the school or any School Board employee in the purchase and sale of merchandise. As an Independent School Related Organization, we are informed that our organization must obtain our own Federal ID number and Florida Sales Tax Exemption Number. Principal______________________________________School____________________________________ Organization Representative________________________________Contact Number__________________ 38
Exhibit D
39
Exhibit D
40
Exhibit E
DEPARTMENT OF ATHLETICS & STUDENT ACTIVITIES
BOOSTER CLUB GUIDELINES
The School Board of Broward County recognizes that athletic booster clubs have a
valued role in supporting and supplementing educational programs. Athletic booster
clubs are independent organizations designated to support, encourage and advance
educational extracurricular programming. The School Board of Broward County
recognizes athletic booster clubs as a school-allied group through School Board Policy
#1341. This policy specifically accords school-allied groups certain rights and privileges
regarding the use and or rental of Broward County facilities. In addition, School Board
of Broward County Standard Practice Bulletins, Internal Fund Accounting, recognizes
that school allied groups including athletic booster clubs have a legitimate role in raising
funds for student activities programs.
The purpose of this document is to address specific issues and answer frequently asked
questions regarding the role and relationship of athletic booster organizations with
schools and the School Board of Broward County.
Mission and Purpose of Athletic Booster Organizations
Booster clubs exist as independent organizations comprised of parents and interested
community persons. Booster clubs serve two general purposes:


To promote the education, general welfare and morale of students, and
To assist in financing the legitimate extracurricular activities of the athletic student
body in order to augment, but not conflict with, the educational programs provided by
the School Board.
Booster clubs are responsible and expected to promote school spirit, sportsmanship and
advancement of the School Board of Broward County’s adopted eight character
education traits: Responsibility, Citizenship, Kindness, Respect, Honesty, Self-Control,
Tolerance and Cooperation. Booster clubs are organized to help promote, support and
improve the extracurricular activities at schools.
Although booster clubs are independent organizations, school principals reserve the right
to recognize and sanction the booster clubs involvement in school extracurricular
activities including fundraising. The school principal is not obligated or required to
accept funds from the booster club or recognize the booster club as a school allied
organization. Further, only the school principal shall allow a booster club to incorporate
the school’s name into the booster club. The school principal has final authority on the
existence of and all activities of a booster club.
Booster Club Governance
Booster clubs are a separate legal entity from the School Board of Broward County. All
booster clubs shall operate according to a written constitution and a set of by-laws. The
booster clubs shall be open to all parents and community members. The constitution of
Booster clubs should include a nondiscrimination clause which states, “The Booster Club
of _________________________ shall not discriminate against any participant or deny
club membership because of race, age, religion, color, gender, national origin, marital
status, disability, or sexual orientation.”
41
Exhibit E
The structure of the governance system should include the following components:
Statement of Purpose, Board of Directors, Duties of the Board of Directors, Officers,
Term of Office, Elections and Committees.
The school’s athletic director, assistant athletic director, applicable athletic coach or may
not serve as an officer and voting member of the club organization. A school employee
who is a member of the booster club is prohibited from handling booster club funds,
including the writing or signing of booster club checks. A representative from the
school’s athletic department should attend all booster club meetings as the school’s
liaison. The purpose of the school liaison is to foster a positive working relationship
between the school and the booster club. The school liaison is to communicate to the
booster club the needs of the team or activity.
Financial Controls
Booster clubs may establish their own private booster banking accounts. The banking
accounts are not audited by the School Board of Broward County. It is strongly
recommended that booster clubs establish the following financial controls for check and
balances:










The booster bank account should require two signatures to withdraw money.
The booster club Treasurer and all signers of record should be bonded.
The booster club should retain all financial records for at least three (3) years.
Establish guidelines to ensure monies collected are deposited in a timely fashion. As
a reference point, schools are required to deposit monies within three days after they
have been initially collected.
Booster clubs need to ensure that the bank account is reconciled monthly. It is
recommended that someone other than the person writing the checks reconcile the
account. This segregation of duties will help to strengthen the internal checks and
balances of the organization.
The booster club needs to ensure that some form of receipt is issued for all collections
made.
It is recommended that voided checks be retained with the financial records for at
least three (3) years. Procedures should be in place to ensure that all voided checks
are also marked with the word “VOID” on them.
The booster club should have an event chair or other named person and a treasurer to
help segregate accounting functions. Ideally, the same person should not perform
multiple accounting functions (i.e. collect the money, write the checks and balance
the checkbook).
The booster club shall provide periodic financial statements itemizing all club
revenues, receipts and expenditures to the general club membership and the school
principal.
The booster club must have their own Florida I.D. and Florida State Sales Tax
Exemption number. The booster club shall not use the school or district’s tax
exemption numbers. Use of the school’s or district’s numbers could result in the
revocation of the booster clubs school allied status.
Fundraising
Fundraising is an important role and function of athletic booster clubs. All booster club
fundraising projects must be first approved by the school principal. Fundraising requests
42
Exhibit E
submitted to the principal should state the type of activity, duration and intended purpose
of the fundraising. Revenue from fundraising events that directly involve students and
employees handling money must be deposited in the school’s internal booster club
account. Fundraising revenue exclusively raised and handled by the booster club may be
deposited in the club’s private bank account or school’s internal club account. The
following guidelines are intended to ensure that booster clubs are aware of School Board
policies and procedures regarding fundraising:



Flyers and advertisements for fundraising activities conducted by booster clubs must
state that the activity is being sponsored by the booster club and not the school.
All fundraising activities conducted by booster clubs should be summarized in
writing and reflected in the booster club minutes.
Booster clubs may deposit fundraising revenue in their club bank account for
fundraising projects/activities that do not involve the handling of money or checks by
students or employees. Examples include:
 Barbecues, dinners, and similar activities conducted entirely by the booster
organization and not involving any school employee(s) or student(s) in the
handling of money.
 Benefit shows or performances by non-school groups such as college or
professional music groups, when arrangements are made by the booster
organization and not involving any employee(s) or student(s) in the handling of
funds.
 Merchandising sales including but not limited to memorabilia, booster club items
like pom-poms, cheer-stiks, etc.. where the booster club operates the sales activity
and handles the receipts and money exchanges without involving employee(s) or
student(s).
Transfer of Funds from Booster Club to School
Booster clubs may elect to make gifts or donations to the school. All donations made to a
school should be supported by an official school receipt. If the organization does not
receive an official school receipt in a timely manner, the Principal of the school should be
contacted. The donation/gift should be accompanied with a letter of purpose from the
booster club. The letter should reflect the specific purpose the gift/donation is intended
for. A booster club may make undesignated gifts to benefit students in a specific activity
(i.e. undesignated gift for football).
Funds collected in connection with gifts, donations and contributions from an athletic
booster club shall be deposited in the school’s internal funds account. The responsibility
for Internal Fund accounts is established by State Law, State Board Rules, Section 6A1.85, which states in part,
“Monies collected and expended within a school shall be used for financing the normal
program of school activities not otherwise financed, for providing necessary and proper
services and materials for school activities and for other purposes consistent with the
school program as established and approved by the School Board. Such funds are the
responsibility of the School Board and it shall be the duty of the School Board to see the
funds are properly accounted for through the use of generally recognized accounting
procedures and effectively administered through adherence to internal funds policies of
the School Board and applicable Florida Statutes.”
43
Exhibit E
School internal accounts are audited annually by the School Board’s Office of
Management/Facility Audits Department.
Purchasing
The school is responsible for the purchasing of all athletic equipment associated with the
specific athletic activity. This procedure ensures that the products purchased meet
Florida High School Athletic Association, National High School Federation, and school
system standards. Further, School Board purchasing ensures quality control as well as
protection during warranty periods. The school may also obtain the best pricing from
authorized vendors through district’s catalog purchasing system. The booster club should
donate funds to the school, accompanied with a letter detailing the purpose of the gift.
The school is eligible to purchase all equipment and goods tax exempt.
The school principal must ensure that all gifts or donations support and follow the gender
equity requirements provided through Title IX and the Florida Gender Equity Act.
Use of School Facilities
Pursuant to School Board Policy #1341, Use of Broward County School Facilities for
Non-School Purposes, athletic booster clubs are not required to pay rental fees, provide
certificates of insurance, nor submit an application for use of facilities agreement when
using School Board facilities. For example, a booster club may conduct their booster
club meetings at the school free of charge. Booster clubs will be required to pay
personnel costs as incurred and shall pay custodial operational costs for fundraising
events or for use of school facilities required on non-school days at the rate specified in
the established policy fee schedule. Booster clubs may charge for fundraising events
such as dinner, dances, car washes, etc.. and not be required to pay rental fees to the
school district or provide a certificate of insurance to the School Board as long as all of
the funds raised are spent to support public school activities.
If a booster club utilizes a school facility for fundraising purposes, and elects to charge
students or parents, the booster club must provide the affected principal a projection of
revenues prior to the scheduled event and a statement of actual revenues after the event.
At the end of each school year, the booster club must provide the affected principal a
written summary statement regarding fundraisers conducted on/in school
grounds/facilities. The statement shall include how the funds were raised, accumulated
revenue minus expenditures, and how the funds raised were expended to support public
school activities. Failure to provide this information may result in the school principal
refusing to allow the booster club use of School Board facilities.
Booster Club Restrictions
 Athletic booster clubs are prohibited from establishing rules that require parents to
fundraise as a pre-condition of a student’s athletic participation on a school district
sanctioned team. The booster club shall not charge student fees as a condition for
membership on a school/district sanctioned team. The school principal, athletic
director and coach/sponsor determine eligibility to participate in a school sponsored
team or activity.
 Booster clubs are not allowed to issue personal checks or cash to coaches or athletes
for any purpose. Booster clubs shall adhere to and follow the Florida High School
Athletic Association (FHSAA) rules pertaining to student athlete amateurism.
 Booster clubs are not authorized to sponsor athletic team field trips. All field trips
involving students and staff must be sponsored and authorized by the school in
44
Exhibit E

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
accordance with School Board Policy 6303. Booster clubs may fundraise and donate
funds to underwrite expenses associated with a field trip.
Booster clubs shall not make cash disbursements from fundraising cash collections.
Failure to adopt financial control procedures will hinder review of fundraising
activities and the profit that the activity generated.
Booster clubs should not make checks payable to CASH. It is further recommended
that checks not be to initials, such as FPL. The school system’s Management Audits
Department has found cases where individuals have altered checks such as FPL, to FP
Lowery, and cashed them.
Booster club must order merchandise in its own name and it is responsible for the
payment of the merchandise. Ordering merchandise in the name of the school implies
liability for the expense will be assigned to the school in case the booster club does
not pay for the merchandise.
Booster clubs should not have merchandise for fundraising activities shipped directly
to the school, unless the booster club has arranged for representatives to be at the
school to accept and secure the delivery. Schools cannot be expected to accept or
secure delivered items as these items are not considered to be school merchandise and
would not be covered under the School Board of Broward County’s insurance.
Booster clubs shall not construct or build temporary or permanent athletic facilities,
including but not limited to dugouts, concession stands, press boxes, etc. on school
grounds without the express approval of the school’s Project Manager and the Deputy
Superintendent of Facilities and Construction Management. The construction of
athletic facilities on school grounds is the exclusive responsibility of the School
Board of Broward County. The School Board of Broward County is responsible for
the maintenance of all school-operated facilities. Facilities constructed on school
property must meet all applicable building codes, school regulations, permits and
inspections.
A booster club may not require student fundraising as a condition for membership or
participation on a district-sanctioned team.
High school students shall not be permitted to pour, sell or handle alcohol in any
capacity at booster club events or concession stands/operations, including
auditoriums, fairs, or arenas such as Bank Atlantic Center. Students may work in
concession stands that do not sell alcohol.
Operation of Concession Stands
Permanent or portable concession stands on School Board property are under the
operation and control of the school principal. The school principal reserves the right to
assign the game/event operation of the stand, including ordering, stocking, and selling
food and beverage items to a booster club. The booster club shall keep financial records
of all concession expenditures, sales, purchases, and revenue. The concession financial
records shall be made available to the principal upon request. The booster club shall
provide written documentation that concession revenue is directly spent to support
student activities.
45
Exhibit F
THE SCHOOL BOARD OF BROWARD COUNTY, FLORIDA
OFFICE OF THE SUPERINTENDENT
Robert W. Runde
Superintendent Of Schools
Telephone: 754-321-2600
Facsimile: 754-321-2701
December 17, 2012
TO:
Principals
Department Heads
FROM:
Robert W. Runcie
SUBJECT:
SUPPLEMENTAL POSITIONS
In accordance with SBBC Policy 6210, recommendations for supplemental positions
should be presented to the School Board for approval prior to the date the supplemental
position begins. To that end, the District is instituting a new process to ensure that
departments and schools are following the appropriate procedures for recommending
supplemental positions.
Effective January 7, 2013, all supplements must be entered into SAP prior to the start
of the supplemental assignment. Supplements will not be paid retroactively. The
staffing departments will monitor the supplements and revise the effective dates as
needed. Locations will be notified if the date has been adjusted or removed.
Any exceptions to the procedures will require the department head/principal to submit
a letter of rationale to the Chief Human Resources Officer. The letter will be reviewed
with the appropriate Senior Leader and the Superintendent of Schools for approval.
Please refer to the timeline below for entering supplemental positions.
Supplement/Athletic
Season Begins'"
Summer (July)
Supplement Ente,'ed
and approved
by Principal
Last week of June or when
directed by ERP/BRITE
2nd week of August
Supplement
Presented to Board
July/August
Fall (September August/September
November)
Winter (October - February) 2 nd week of September
September/October
Spring (Jan - June)
2nd week of December
Januarv
If recommending a new athletic coach for camps and training, prior to the official
season beginning, enter the supplement upon hiring. This will allow the coach to
participate in the pre-season conditioning.
Additionally, enclosed are the Supplement Guidelines to assist you with the process. I
appreciate your cooperation in adhering to the guidelines and policy. If you have any
questions, please contact Ms. Susan Rockelman, Director, Instructional Staffing, at
754-321-2324.
RWR/GMD/SR:dp
Attachment
c:
Senior Leadership Team
Chief Service Quality Officer
Directors, School Performance and Accountability
46
Exhibit F
Supplement Guidelines
GENERAL:
The purpose of this document is to establish guidelines and procedures for the various types of
supplements based on Collective Bargaining Agreements, job titles, certifications, etc. Please
refer to the specific Collective Bargaining Agreement (CBA) for rules and requirements
regarding supplements. The work instructions for processing supplements can be found on the
ERP website:
http://www.broward.kI2.fl.us/erpdblbrite/onlinelibrarvlwork instructions/partnerhr.asp.
A Supplement is a recurring amount paid to an employee per pay period for a specified range of
pay periods. Payment amounts may range from 1 to 20 payments based on the payment model
attached to the wage type and the start date of the supplement. Broward County Public Schools
has identified specific wage types as supplements. Please refer to the Supplement listing
document for those wage types that are considered supplements. Supplements are stored in SAP
on infotype 0014.
A One-time Payment is a lump-sum payment made to an employee for one pay period.
Broward County Public Schools has identified specific wage types (i.e. workshop, ticket taker,
etc.) as one-time payments. Please refer to the One-time Payment Guidelines and the Athletic
Event reference documents for those wage types that are considered one-time payments. Onetime payments are stored in SAP on infotype 0015.
A.
PROCEDURES
1. Advertise: All supplemental positions will be first advertised within the location. If the
position is not filled from within, the location submits a Declaration of Vacancy (DOV)
requesting to have the supplemental position posted on the Instructional Vacancy List.
When assigning supplemental duties, preference shall be given to applicants within the
District. In accordance with The Public Records Law, a school/department must retain a
record of the advertisement, resumes submitted and selection criteria for four (4) years.
2. Supplemental Listing: A listing of all the available supplements is available at
http://www.broward.kI2.fl.us/erpdb/brite/onlinelibrary/partnelTeference schedules. asp.
The listing identifies employee groups that are eligible to receive the supplement and
the amount to be entered when creating the supplement.
a. Instr = Instructional employees
b. Clerical = Clerical and COPA employees
c. ESP = Education Support Professionals
d. Others = Bargaining units not specifically listed
3. Qualifications: Candidates must meet the requirements specified in the job description,
if one exists. Job descriptions for supplements are available at
http://www.broward.kI2.fl.us/CompensationlJDPDF/jdsearch2.asp. If candidates'
qualifications are essentially equal, preference in making appointments to supplemental
positions shall be given to employees within the District. All supplemental positions shall
be vacated annually.
Supplement Guidelines 12/18/2012
Page 1
47
Exhibit F
Supplement Guidelines
4. Start Date: Effective January 7, 2013, the supplement start date will be the date it is
entered into SAP, or a future date may be used. For new hires, the date recommended
for employment may be used.
If recommending a new athletic coach for camps and training, prior to the official
season beginning, enter the supplement upon hiring. This will allow the coach to
participate in the pre-season conditioning. If hiring a coach prior to the new school
year, use 7/1120YY as the effective date. (i.e. Football coach being hired for the new
school year (2013-2014), but will need to participate in spring training.) These
supplements will be reviewed and maintained for the new school year. The wage
type will be updated to reflect the appropriate pay dates.
Any exceptions to the procedures will require the department head/principal to submit
a letter of rationale to the Chief Human Resources Officer. The letter will be
reviewed with the appropriate Senior Leader and the Superintendent of Schools for
approval.
A letter of rationale must include the following:
• Supplement name and wage type
• Effective dates for the supplement
• Name and personnel number of employee receiving the supplement
• Location name and number requesting payment
• Reason why the supplement was not entered in a timely manner prior to
the effective date
• Approval by the location's Senior Leadership Team Member (i.e. Chief
School Performance and Accountability Officer).
5. End Date: When entering a supplement, the end date of the activity should be used
with the exception of the supplements listed below. The supplements listed below
should be entered with an end date of 12/31/9999 or as noted.
• Supplements will be delimited at the end of each school year; however, the
supplements listed below will be "rolled-over" and continued. Supplements for
instructional employees involnntarily transferred who hold these positions will
automatically be delimited. Supplements for employees placed on layoff will also
be delimited.
List of Supplements Approved to Continue Each Year - with approval of
supervisor.
If a location needs to discontinue any of the supplements listed
below, the location must submit a Delimit Supplement iForm.
• Band Director (High and Middle) (SL54)
• ESE District and Area Monitor Specialist (SM40)
• ESE Specialist (SM42)
• Family Counselor (SM43)
• Guidance Director (High - SEOO and Middle SEOI)
Supplement Guidelines 12/18/2012
Page 2
48
Exhibit F
Supplement Guidelines
•
•
•
•
•
•
•
•
•
•
•
National Board Professional Teaching Standard (8M65): use validity date
of certificate.
Orchestra Director (8L55)
Psychologist (8EI5)
ROTC (8M73)
Security Campus Monitor Coverage (8M68)
Security Specialist (8P96)
SLP National Clinical Certification (8M45): use validity date of
certificate.
Speech Language (8M44)
Visiting Teacher/Social Worker (8E30)
Visually Impaired Teacher (Itinerant) (8M41)
Vocal Director (Middle & High) (8L53 & 8L56)
6. Number of Supplements per Employee: SBBC Policy 6210 states - "School
employees shall be limited to two (2) supplements performed during the school day
and additional supplements would require a waiver." If an employee receives three
or more supplements for duties performed during the school day, the Waiver
Request for More than Two Supplemental Assignments must be completed and
signed by the Chief School Performance and Accountability Officer or Senior
Leadership Member prior to assigning the duties to the employee. The form is
located at:
http://www.broward.kI2.ft.us/emdblbrite/onlinelibrary/coursedocs/SupplementsWaiv
RegMoreThanTwoAssign0912.pdf
There may be circumstances when the location does not have enough employees who
volunteer for a supplemental position and an employee is assigned two similar
supplements. In this situation, a location must use the second supplement with the
same title. For example, an employee may be the Club Sponsor for Math Club and
Chess Club. In this scenario, you would use Club Sponsor 1 and Club Sponsor 2.
NOTE: Supplements that are job-specific (see section below - Academic - Job
Specific, Le., ESE Specialist, School Social Worker, Speech-Language Pathologist,
etc.) or performed after school (i.e. athletic coaches) do not count towards the limit of
two (2) supplements performed during the school day.
7. Supplements may be shared by employees provided the amount of time required to
perform the duties is divided proportionately. Enter the correct amount the employee
is to receive when you create the supplement.
8. An employee cannot receive compensation for two supplemental positions for the
same hours of work or performed at the same time (Le., it is not permissible to
compensate someone as Athletic Director and a football coach). In these situations, it
is important to use the start and end date of the season.
Supplement Guidelines 12/18/2012
Page 3
49
Exhibit F
Supplement Guidelines
9. The majority of supplements paid to Broward County Public Schools employees are
outlined in the BTU Collective Bargaining Agreement, Appendix F - Supplementary
Pay Schedule; however, other Collective Bargaining Unit agreements, such as FOPEclerical and BTU-Educational Support Personnel, also cite specific supplements
allowed for their specific groups.
10. Funding: The location identifies on their approved budget the amount of funding to
allocate for supplements (5801000000000000). Certain supplements (identified on
the Supplement Listing) are charged to the District coding. When creating these
supplements, use funding: 5801723500000000.
B.
TIMELINE FOR SUPPLEMENT SUBMISSION AND BOARD APPROVAL
In accordance with SBBC Policy 6210, Recommendations for supplemental positions
should be presented to the Board for approval prior to the date the supplemental position
begins. Supplements must be entered into SAP on or before the start date of the
supplement.
Listed below are approximate dates when locations should enter
supplements. Remember to begin the supplements using a date in the fiscal year (July 1,
20YY - June 30, 20Yy) unless otherwise noted (i.e. Athletic Calendar). Any changes to
the supplemental assignments must be entered immediately upon selection.
a new athletic coach for camps and training, prior to the official
season beginning, enter the supplement upon hiring. This will allow the coach to
in
'If
C.
TYPES OF SUPPLEMENTS
Broward County Public Schools divides supplements into four (4) categories: athletic,
academic, academic-job specific, and nonspecific. The same supplement may fall into
more than one category; however, locations must use the supplement that is assigned for
the employee's bargaining group. (i.e., Club Sponsor is an academic supplement for
instructional employees but a non-specific supplement for other groups of employees.)
The following are the types and specific requirements for each category:
1. Athletics - Various sports and Athletic Director. These supplements are identified in
the BTU Collective Bargaining Agreement, Appendix F. They may be offered to
Supplement Guidelines 12/18/2012
Page 4
50
Exhibit F
Supplement Guidelines
employees in other bargaining units, as long as the supplement does not interfere with
their primary job/hours.
a. Athletic supplements consist of three seasons: fall, winter and spring. The
amounts are outlined in the BTU Collective Bargaining Agreement, Appendix
F.
b. Payments
1. High school coaches receive two (2) payments per sport per season.
Cheerleading and Drill team run for two seasons, and these coaches will
receive four (4) payments.
2. Middle school coaches receive one (1) payment per sport.
3. Athletic Directors and Assistant Directors receive twenty (20) payments.
4. When creating the supplement, the location enters the amount that will be
paid each payment. The amounts are listed on the Supplement Listing.
5. The Athletic Calendar indicates the dates of the sport and the payment
dates. The supplement must have a start date prior to the "Pay From Date"
in order for the coach to receive full payment. The payment dates are
determined by the wage type assigned to the supplement..
c. High school coaches must hold a valid Florida Educator's certificate and
obtain a CPR license to eam their professional certificate. (It is recommended
that every coach maintain a valid CPR license.) A coach who is not an
instructional employee must be eligible for a Florida Athletic Coaching
certificate.
1. Coaches who are not a current Broward County instructional
employee must be approved by Instructional Staffing. The location
must submit a DOV and a preclearance recommending the coach.
2. The candidate will be scheduled for a clearance appointment after the
posting has expired.
3. The candidate MUST be approved by Instructional Staffing and have
an authorization date prior to begiuning. Athletic Coaches who work
prior to being approved will NOT be paid.
d. Athletic Directors must relinquish their supplement during the season if they
wish to receive a supplement for coaching (Policy 6210, #2).
2. Academic - These supplements are specifically named in the various Collective
Bargaining Agreements (CBA) (Instructional, Clerical, Education Support
Professional and Campus/Security Monitors) and indicate the specified amount to be
paid. The annual amounts are set and may not be changed.
- These supplements must be entered into SAP by the first week of school if the
person has been selected.
- SAP pays in 20 equal payments.
Supplement Guidelines 12/18/2012
Page 5
51
Exhibit F
Supplement Guidelines
-
Job Descriptions for some of these supplements are available on the District job
description database:
http://www.broward.kI2.fl.us/Compensation/JDPDF/jdsearch2.asp
a. Department Chairperson or Team Leader:
I. The department chairperson supplement is based on the number of staff
members at a location (including the dept chair/team leader) as of October
1st. If the number of staff members increases, the supplement can be
adjusted (see work instructions - Supplement Correction). If the number
of staff drastically decreases, contact Payroll for instructions, as the
adjustment may result in an overpayment.
2. Payment: $156.00 per employee with a mlUlmum of $717.00 (4
employees). The staff member breakdown/amounts identified on the
Supplement Listing are there to assist with the calculation. The formula to
calculate the amount per pay period is: $156 * number of employees/20.
3. Supplement to use at each level:
i. High School: Chairperson supplements are identified by subject. If
the subject is not listed, select ChairpersonlHigh School (WT8H50).
ii. Middle School: Chairperson/team leader supplements are
identified by subject. If the subject is not listed, select
ChairpersonlMiddle School (WT-8H49).
iii. Elementary: For the grade level chairperson/team leader, select
Chairperson/Team Leader (WT-8H31)
b. ChairpersonlTextbook (WT-8K86) - This supplement must be offered to an
instructional employee first. If no one volunteers, it can be offered to a Clerical or
ESP non-instructional employee. The rate of pay will be based on that
employee's Collective Bargaining Agreement and number of students - see the
Supplemental Listing.
c. Academic Games Supplements (WT-8N81 - 8N97)- These supplements may
only be assigned to an instructional employee and require approval from the
Student Activities Department. Locations receive a memo from Student Activities
indicating the number of supplements that will be funded. When creating these
supplements, enter organizational unit 69535000 on the iForm. (Additional
information is available in the HRAP work instructions).
d. Club Sponsor (WT-8L63, 8PI6 & 8P17) - This supplement is for employees who
sponsor an organized club at a school (i.e. Chess Club, Math Club). The
Academic Club Sponsor Supplement is for an instructional employee. A Nonspecific Club Sponsor Supplement is available for other employees. This
Supplement Guidelines 12/18/2012
Page 6
52
Exhibit F
Supplement Guidelines
supplement is to be offered to an instructional member prior to being offered to
other bargaining unit members.
e. Inservice Facilitator SUDDlement (WT-SM15) - The District Inservice
Facilitator supplement may only be assigned to a member of the professional
development team. The employee must participate in coordinating and delivering
the professional development curriculum. The supplement is paid based on the
following:
Wage 7)'pe
8MI5
No of Employee.\
0- 50 Units
50+
A 1111 lIal /lm1
$521
$521 plus 7.17 per unit up to
a maximum of $1 043
3. ACADEMIC - JOB SPECFIC
Select collective bargaining agreements provide supplemental pay based on an
employee's job title or certification. In order to receive the supplement based on job
title, the duties must be in excess of regular teaching load/duty hours and be
recommended by the principal/supervisor. These supplements do not count towards
the total number of supplements an employee may hold as stated in SBBC Policy
6210. If an employee is transferred or reassigned out of the job class title that entitled
himlher to the supplement, the supplement should be delimited effective the day of
the transfer or reassignment. Supplements for instructional employees who are
involuntarily transferred will automatically be delimited.
Employees will receive the annual amount divided into 20 equal pay amounts
specified in the Instructional BTU Collective Bargaining Agreement, Appendix F.
Listed below are the Job Specific Supplements and the job classes eligible to receive
the supplement.
NOTE: Begiuning July 2014, employees MUST be assigned to the appropriate
job class to receive the associated supplement. These supplements will be
monitored. If the supplement is not attached to the appropriate job class, it will be
removed. The supplement will continue each school year. If the employee
changes positions or the supervisor determines that the duties are no longer in
excess of the employee's regular job load, the location is to submit a Delimit
Supplement iForm to have the supplement removed.
a. Band Director (High and Middle) (WT-SL54): Designated Band Director.
b. Behaviorally Complex Students Incentive (WT-3BEH) - Educational Support
Professionals who are assigned to monitor behaviorally complex students in
Supplement Guidelines 12/18/2012
Page 7
53
Exhibit F
Supplement Guidelines
Emotional Behavioral Disability (E/BD) cluster classrooms shall receive a
supplement in the amount of$I,500 annually.
Eligible educational support professionals shall receive only one (1) of the
following incentives: (ESP Collective Bargaining Agreement, Article 17, Section
Q)
•
•
•
Special Education Centers
Medical Procedures
Behaviorally Complex Students
NOTE: Medical Procedures supplement is entered and monitored by the IDEA
grant administrator based on specific criteria. Do not enter this supplement.
Coordinate with the grant administrator.
c. ESE District and Area Monitor Specialist (WT-SM40) - Instructional
employees assigned to the ESE department in the following job classes shall be
eligible if providing services in excess of regular duty hours and recommended by
administrator.
Job [D #
.Job C{{'B
13970131
13970134
13970124
13970135
13980897
13970125
13970126
970131
970134
970124
970135
980897
970125
970126
De.lcriptio/l
ASSISTIVE TECHNOLOGY PROGRAM SPECIALIST
BEHAVIOR PROGRAM SPECIALIST
ESE PROGRAM SPECIALIST
PRE-K EVALUATION PROGRAM SPECIALIST
SPECIALIST, CHILD FIND
SPEECH/LANGUAGE PROGRAM SPECIALIST
TEACHER-PROGRAM MONITOR (INSER/CUR)
d. ESE Special Education Center Incentive (WT-SEJO) - Education Support
Professionals employed at the following locations shall receive an annual amount
of$300:
Bright Horizons
Cross Creek
Cypress Run
Dave Thomas
Hallandale Adult
Lanier James
Pine Ridge
Seagull Center
Sunset School
The Quest
Whiddon Rogers
Whispering Pines
Wingate Oaks
e. Exceptional Student Education (ESE) Specialist (WT-SM42) - ESE Specialists
(including those in reduced positions) shall be eligible .
.Job [J) #
.Job CIII\\'
13970140
12903000
13903006
970140
903000
903006
[)el'('/'iptio/l
TEACHER-ESE SPECIALIST
TEACHER-ESE SPECIALIST & CLASSROOM TCHR
TEACHER-ESE SPECIALIST & ESE TEACHER
Supplement Guidelines 12/18/2012
Page 8
54
Exhibit F
Supplement Guidelines
f.
g. Guidance Director Middle (WT-8EOl) and Guidance Director High (WT-
h. Media Center Coordinator (WT-8L65) - A Media Specialist directing one or
more employees.
Job If) #
Job ClaH
13600702
13600703
13600701
600702
600703
600701
12903002
13600904
13600704
903002
600701
600704
De.1 ('riptioll
MEDIA SPECIALIST-MIDDLE
MEDIA SPECIALIST-HIGH
MEDIA SPECIALIST-ELEMENTARY
TEACHER-MEDIA SPECIALIST & ELEMENTARY
ED
MEDIA SPECIALIST-CENTER
MEDIA SPECIALIST-TECHNICAL
i.
Media Center Director (WT-8L64) - An instructional employee(s) can be
designated to receive the Media Center Director supplement if directing two or
more bargaining unit employees.
j.
Music Assistant (WT-8K32) - An instructional employee(s) can be designated as
the assistant to the Music Director. The employee shall be eligible if providing
services in excess of regular duty hours and is recommended by an administrator.
Job ID #
Job Class
12900238
12900262
900238
900262
Descriptioll
TEACHER-MUSIC GENERAL HIGH
TEACHER-MUSIC GENERAL MIDDLE
k. National Board Certified Teachers (NBCT) (WT-8M65) - Broward County
teachers who are certified through the National Board for Professional Teaching
Standards and are classified as instructional personnel are eligible for the District
supplement. The Office of Talent Development monitors this program and will
notifY the locations of those instructional staff eligible for this supplement. The
salary supplement is $2,438 or 5% of the employee's base salary (excluding
entitlements/supplements), whichever is greater, for the life of the certification,
Supplement Guidelines 12/18/2012
Page 9
55
Exhibit F
Supplement Guidelines
ten (10) years. The end-date for this supplement should be the same date that the
certification expires.
I.
Orchestra Director (High and Middle) (WT-SLS4): Designated orchestra
director.
m. Psychologist (WT-SE IS) shall be eligible if providing services in excess of
regular duty hours and is recommended by an administrator.
n. ROTC (WT-SM73): The ROTC Officer receives the ROTC Instructor in Charge,
and the non-officer receives the Instruction in Charge of Equipment.
o. Security Campus Monitor Coverage (WT-SM6S): A Campus Monitor can be
designated if he/she has completed the designated training and acts as the backup
to the Security Specialist.
p. Security Specialist (WT-SP96): A Security Specialist may be designated if
he/she is coordinating the on-site security responsibilities.
q. SpeechlLanguage Pathologist (SLP) (WT-SM44) - Employees holding the job
title Speech/Language Pathologist (SLP) who are certified as SLP shall be
eligible.
r. SpeechlLanguage Pathologist (National Clinical Certification) (WT-SM4S) Instructional employee must be a Speech Language Pathologist (Job ID/class
13900S72/900S72) and hold a National Clinical certification NOTE: This
supplement is created for the validity of the certificate with a OllOllXXXX 12/311XXXX (calendar year instead of fiscal year.) The certificates are valid for
Supplement Guidelines 12/18/2012
Page 10
56
Exhibit F
Supplement Guidelines
one calendar year. Each year, employees shall submit appropriate documentation
to Personnel Records to maintain the supplement.
s. Visiting Teacher/School Social Worker (WT-8E30) - Employees who hold the
job title of School Social Worker shall be eligible if providing services in excess
of regular duty hours and is recommended by an administrator.
t.
u. Vocal Director (High and Middle) (WT-8L54): Designated Vocal/Chorus
Director.
4. Nonspecific - A non-specific supplement is a supplement for additional task
assignments which improve the school's programs andlor operations.
The
responsibilities are in excess of the employee's job responsibilities and are
recommended by the respective principal/administrator. The non-specific
supplements are identified on the Supplement List, and the ranges are specified in the
appropriate Collective Bargaining Agreement. The principal/director determines the
amount to be received.
The Request for Assignment of Non-specific Supplement form is no longer required;
therefore, written approval by a Senior Leadership Team Member is no longer needed
effective 11112013.
The range of payment is specified in the specific Collective Bargaining Agreements.
The range is divided into 20 equal amounts. Amounts per pay period are identified
on the Supplement Listing.
-
$312 - $625 (Clerical)
$359 - $717 (Instructional)
$275 - $550 (Others)
a. Payroll Supplement
In order to provide consistency, it is encouraged that every location have a payroll
contact who will be entitled to the Payroll Contact supplement if it is not part of
the employee's primary job responsibilities. The amount is determined by the
principal but must be in the approved range of$312 - $625.
Supplement Guidelines 12/18/2012
Page 11
57
Exhibit F
Supplement Guidelines
b. The Additional Office Assignment Supplement
This supplement is only to be used for clerical employees performing critical
office duties in addition to their regular main job responsibilities (i.e. processing
new staff, creating iForms, ordering supplies and distributing, arranging
paperwork and transportation for field trips, collecting money envelopes, coding
positions, etc.) The amount is determined by the principal but must be included in
the approved range of$312 - $625.
c. Children and Dependency (Foster Care) Supplement
The supplement is available to an employee who monitors and provides
interventions for the foster care children assigned to their location. The
supplement is available for an employee who performs these responsibilities in
excess of their regular job duties. If it is part of their job responsibility, then no
supplement would be paid.
d. Business Center Payments
Schools using the Business Center Model may recommend an employee for the
Business Center Supplement, an additional assignment, or pay overtime. The
additional pay is for those employees who are assigned the additional duties that
the previous bookkeeperlhudgetkeeper completed in addition to their
bookkeeper/budgetkeeper responsibilities. Listed below are some examples of the
additional responsibilities:
Ordering and distributing supplies, arranging paperwork and
transportation for field trips, training teachers for new Business Support
Center procedures, collecting money envelopes for field trips, tracking
deposits, liaison between Business Center and teachers, signing money
collection envelopes in and out, monitoring/receiving orders, collecting
packing slips for signatures and monitoring, budget coding for HR forms
and substitute teachers, scheduling picture days, position request forms to
create positions or change coding, etc.
1.
Business Support Center Supplement (Available only to the schools using
the Business Support Center Model)
There are three Business Center supplements, and one employee may receive
all three.
• 8P97 Bus. Suprt Cntr I
• 8P98 Bus. Suprt Cntr 2
• 8P99 Bus. Suprt Cntr 3
The range of the supplement is $312 - $625. The principal determines the
amount to be given. If the same employee receives more than the maximum
amount of $625, use the following other supplements: Bus. Suprt Cntr 2,
and/or Bus. Suprt Cntr 3. If the supplement is assigned to various
employees, use the same supplement/wage type (i.e. 8P97 Bus. Suprt Cntr 1).
NOTE: It is required to use different wage types for the same employee, as
using the same wage type will override the previous similar wage type. This
Supplement Guidelines 12/18/2012
Page 12
58
Exhibit F
Supplement Guidelines
supplement is only available to schools implementing the Business Support
Center model; therefore, for it will not require additional approval.
2. Additional Assignment
A location may recommend an employee for an additional assignment if the
employee does not currently work at the location or is not currently a clerical
employee.
Follow
the
additional
assignment
guidelines:
http://www.broward.kI2.fl.us/erolhrite/news/Additional%20Assignment%20
and%200vertime%20Memo%20071II I.pdf. If the additional hours result in
overtime, remember to get the overtime form pre-approved.
3. Overtime
If you are using one of your current clerical employees, you may pay him/her
overtime. The overtime will be reported on his/her regular position. You
must obtain pre-approval on the Overtime/Comp form. If you use a nonclerical employee, follow the additional assignment process.
The
Overtime/Compensation
form
is
located
at:
http://www.broward.kI2.fl.us/ets/css/recretirecordsretipdfs/OvertimeCompen
satoryTimeForm.pdf
D.
EMPLOYEE RETURNS TO WORK
If an employee returns to work (Le., from layoff, or personal leave, etc.), locations are
responsible for restarting employee supplements that are based on the employee job title
and/or certification (e.g., Speech/Language Pathologist, Speech/Language Pathologist
National Clinical Certification, National Board Certified Teachers). Review the
Academic-Job Specific supplements section for additional information. Verify that the
supplement end-date is the same as the leave action before restarting.
E.
PRINCIPAL/ADMINISTRATOR RESPONSIBILITIES
I. It shall be the responsibility of each principal/administrator to ensure compliance with
job descriptions designated for specific supplements and maintain required
documentation (Le. posting, resumes, etc.)
2. It shall be the responsibility of each principal/administrator to monitor the policy
regarding supplements at hislher school location.
3. It shall be the responsibility of each principal/administrator to train their Athletic
Director on the process for employing athletic coaches.
4. The principal/administrator shall submit a waiver to assign an employee any
additional assignments beyond the two (2) allowed supplements by completing the
Waiver Request for More than Two Supplemental Assignments.
Supplement Guidelines 12/18/2012
Page 13
59
Exhibit F
Supplement Guidelines
F.
SUPPLEMENT INCREASES
If an increase is negotiated by the respective bargaining units, ERP will increase the
amount of the supplement(s) based on the respective Collective Bargaining Agreements.
Schoolsldepartments do not need to submit a Supplement iForm.
Supplement Guidelines 12/18/2012
Page 14
60
Safety issues
Exhibit G
61
Safety issues
Exhibit G
62
Safety issues
Exhibit G
Photos illustrate the proximity of grills to crowds and foot traffic at one school. Note
lighter fluid, kettles of hot oil over open flames, and unstable appearance of grill.
At a different school, grills were positioned near a small gate where a marching band
entered and exited bleachers, so that the entire marching band marched by within 2
feet of the grills.
63
FULL TEXT OF ADMINISTRATIVE RESPONSES
64
65
66
67