A Disbursement Voucher must be completed for all disbursement requests.
Disbursement vouchers are used for purchases under $500. Purchases over $500 will require a purchase order. (exceptions: field trip entry fees, fundraisers, testing, scholarships and approved purchases using the P-card). Purchases over $5000 will require written quotes from 3 different vendors. View Purchasing Requirements.
All requests for disbursement not initiated by the principal, must have prior approval from the principal or his/her designee. This request is used in the same manner that a purchase order is used to receive permission prior to the expenditure of funds. District approval will not be granted for previously incurred expenditures. Such expenditures will result in an audit exception and could become the responsibility of the individual incurring the expense.
Purchasing Gift cards are prohibited except as authorized by the Gift Card Policy.
Gift Card Policy
In the event a Gift Card is purchased for one of the accepted uses listed below, the following procedures shall be performed to monitor the use. Regular audits will be performed to ensure compliance, including 30-day follow-up requests for receipts.
- The recipient’s name(s) and phone extension must be listed on the purchase request or receipt.
- The campus secretary/bookkeeper must keep a log of gift cards issued including date of issuance, vendor, amount, gift card number, recipient’s name, and a description of its intended use.
- If the gift card is to be used for miscellaneous consumable items (as detailed below under “acceptable uses”), the recipient of the gift card must maintain itemized receipts to support expenses. Unsupported expenses shall be reimbursed to the District.
- At high schools, disbursement vouchers for the purchase of gift cards must be pre-approved by the Finance Director (similar to the pre-approval for large purchases).
- When gift cards are purchased for students and staff (even when using social funds), the gift card receipt form must be completed and submitted as support for purchasing card statements and reimbursements from budget/activity funds.
- Appreciation Gifts (except as authorized through Social Funds which are generated solely by campus personnel contributions)
- Gifts to individuals for services performed
- Grant Funds cannot be used to purchase Gift Cards
- Benevolence and Retirement Gifts using the Principal’s Fund
- Miscellaneous consumable items necessary in the classroom such as supplies for Science, Life Skills, etc. ($100 maximum)
- Student recognitions/awards/top sales ($50 maximum per student)
The appropriate supporting documentation (original invoices, original detailed receipts) should be attached to the request form and submitted to the campus bookkeeper prior to payment. Checks written without appropriate documentation will be listed as an audit exception. A copy of the request should be returned to the sponsor to provide a method for the organization to account for their expenditures. The original request, supporting documentation, and check stub should be filed in check number order by club account number.
At various times, it may be necessary to issue checks directly to an individual for an estimated amount of expenditures, a detailed receipt for any monies returned should also be attached to the supporting documentation. When preparing the receipt, the original account charged should be credited. If it is necessary to reimburse the individual for an additional amount in excess of the original distribution, a copy of the original Disbursement Voucher should be used as supporting documentation. All corresponding receipts and invoices should be filed with the original request.
At various times, it may be necessary to reimburse an individual for school related expenditures. Prior to making the expenditure, if using activity funds, the sponsor must receive written approval for the expenditure from the principal on the Disbursement Voucher. The maximum out-of-pocket expense for a one-time purchase is $250. These requests shall be forwarded to the campus bookkeeper within 30 days of the receipt.
An Employee/Student Travel Request and Approval Form and the Out of District Form must be used to reimburse an individual for travel expenses. Read more about employee travel. A Disbursement Voucher must be used to reimburse a school or individual from local budgeted expenditures for non-travel expenses. Claims shall be submitted for payment within 30 days of receipt. Claims for reimbursement must include the original detailed receipts. For reimbursements due to campus, a copy of the decentralized activity fund check must also be included.
Uses of tax exemption certificates are encouraged. Sales tax may be reimbursed if the vendor does not recognize the exemption certificate and the total amount of the receipt are claimed.
Round Rock ISD will not reimburse a school or individual for purchases not properly approved by the principal. Furthermore, an individual’s authority to expend campus funds will be revoked if he/she fails to turn in the appropriate supporting documentation to the campus bookkeeper following the purchase in a timely manner. At no time will the student activity fund be reimbursed for amounts incurred in an attempt to circumvent the purchase order process.
If a student desires reimbursement for an item which he/she has previously paid (lost textbooks or library books), he/she must return the original copy of the receipt indicating the payment of the fine. The reimbursement must be in the form of a check payable to the student’s parents.
Contracted Services Agreements
Contract Services (CSA) is used for individuals who are performing a service and are not district employees. Payment will be made only after services have been rendered, completion of the performance statement (e.g. Milestones) if applicable, and approved for payment by the budget manager. Deposits will be considered on a case-by-case basis and the district will not guarantee that a deposit will be made before services are rendered. Guidelines on the use of Contract Services Agreements.
Extra Help Authorization to Pay
Follow the procedures on the Extra Help Authorization to Pay form. Complete the budget code section with the correct local budget account number. Contact the Payroll Office for specific information regarding Extra Help compensation.