Key Administrative Procedures - Business & Finance
Key Administrative Procedures - Business & Finance
Please see the list below for the Key Administrative Procedures that fall under the Business & Finance department. This list does not encompass all of the Business & Finance Admin Procedures (they can be found on the Black Gold School Division website or the Administrative Procedure section of The Hub) but it is a quick reference guide for the most referred to APs.
AP 407 - Division Cell Phones
● AP 407 - Division Cell Phones
● Form 407-1 - Cell Phone User Agreement
AP 407 determines which Division employees are eligible to obtain a Division cell phone. The AP establishes the rules for procurement, security, personal use and the costs associated with using a Division cell phone. The AP also includes clauses regarding the disposition of Division cell phones should an employee terminate their employment, lose their Division cell phone or go on leave from their position.
Form 407-1 - Cell Phone User Agreement must be completed and submitted to the Technology Department in order to procure a new or replacement cell phone.
AP 505 - Student Fees
● AP 505 - Appendix - Student Fees and Supply Lists
● Form 505-1 Waiver of School Fees Application
AP 505 establishes how student fees are set annually. It also lays out the different types of fees charged by the Division, process for fee waivers and the process followed for the collection of unpaid fees.
Form 505-1 - Waiver of School Fees Application is to be used by parents who are potentially unable to pay fees due to financial hardship. The decision whether or not school fees will be waived is the responsibility of the Principal.
AP 513 – Employee Business Expenses
● AP 513 – Employee Business Expenses
● AP 513 – Appendix A – Expense Reimbursement Details
● AP 513 – Appendix B – Expense Reimbursement Rates
● AP 513 – Appendix C – Mileage Chart
● Form 513-1 – Missing Receipt Documentation
AP 513 provides direction for the reimbursement of business expenses and approval of expenses for employees who may be required to participate in activities on behalf of the Division or may attend pre-approved seminars, training, courses, workshops and conferences. The associated appendices include reimbursement rates, the Division’s official mileage chart and details on the types of expenses that can be reimbursed.
Form 513-1 - Missing Receipt Documentation is to be used in the event that a receipt is lost or information is not legible on the receipt.
AP 514 – Signing Authority
● AP 514 – Appendix – Signing Authority Matrix
AP 514 establishes how the Board has delegated its signing authority to individuals holding designated positions in the Division. Proper authorization of transactions is required to ensure adequate safeguarding of the Division’s assets against loss or improper use, as well as to produce reliable financial records for internal and external reporting.
Principals are the designated signing authorities at the school level. No other Division employee should be signing any contracts or agreements (i.e. with vendors for student excursions) at the school level.
AP 515 – Procurement and Contracts
● AP 515 – Procurement and Contracts
● AP 515 – Appendix A – Procurement Methodology and Competition Matrix
● AP 515 – Appendix B – Purchasing Card Procedures
● Form 515-1 – Sole Source Justification Approval
● Form 515-2 – Purchasing Card Program Application
● Form 515-3 – Purchasing Card Employee Agreement
● Form 515-4 – Purchasing Card Change Request
AP 515 ensures that the procurement of goods and services provides the best value to the Division and is undertaken in an open, fair, ethical and competitive manner while remaining in full compliance with legislation.
Form 515-1 - Sole Source Justification Approval is to be used should a school or department wish to enter into a contract without a competitive process, based on justification that only one known source exists or that only one single supplier can fulfill the requirements.
AP 515 also encompasses the Division Purchasing Card Program. AP 515 - Appendix B - Purchasing Card Procedures determines the rules around the obtaining and use of Division P-Cards.
Forms 515-2 - 4 are to be used to apply for a Division P-Card and to make changes to an existing p-card (e.g., canceling a card, increasing spending limits).
AP 517 - Furniture and Equipment Inventory
● AP 517 - Furniture and Equipment Inventory
AP 517 established the procedures by which the inventory of Division furniture and equipment occurs. There is to be a yearly inventory conducted by each school of their furniture and equipment and the Associate Superintendent, Business and Finance must receive a report of any equipment shortages. The Associate Superintendent, Business and Finance must also be consulted for approval should a principal wish to move equipment from their school to another school, on a permanent or temporary basis.
AP 518 - Disposal of Division Property
● AP 518 - Disposal of Division Property
AP 518 determines how Division property can be disposed of. Division property identified as surplus must first be offered to other schools and departments within the Division - should no other school or department be interested in acquiring the surplus property, the property must be disposed of through a public process, arranged through the Facilities department.
AP 520 - Fundraising
AP 520 determines how school fundraising can occur. Fundraising activities must be compatible with the best interests of the students, school staff and community and not detract from curricular activities. The Division is a registered charity approved by the Canada Revenue Agency (CRA) and therefore all funds raised through fundraising activities must comply with the associated legal and administrative requirements of the Income Tax Act. Please note that the funds belong to the school community and must be used only for Division purposes. Fundraised dollars will not be given to an individual and will not be used to provide a benefit to a particular student unless the use qualifies as a “Charitable Purpose or Activity that Benefit Youth”, as outlined in the Income Tax Act.
AP 523 - Sponsorships
AP 523 establishes the process by which Division schools can form sponsorship relationships with individuals and businesses. This procedure applies to all sponsorship recognition of individuals or organizations on all Division property, at Division or school events, of programs or groups (school teams, clubs or activities), and in all media (print or digital) including year books, websites and other materials.
Please note that all sponsorship activities must be in the best interests of students, school staff, the Division and the community and align with the Division’s vision, mission, values, priorities and be compliant with the Division’s Policies and Administrative Procedures.
Please also note that based on CRA guidelines, funds or in-kind services provided to the Division would be classified as sponsorship if:
● The purpose of the sponsorship is to get recognition, and/or
● There is a written or unwritten understanding that shows the donor expects and will receive a benefit in return for the sponsorship.
AP 526 - Charitable Donations
● AP 526 - Charitable Donations
● Form 526-1 - Official Donation Tax Receipt Request
AP 526 determines the rules around the Division accepting charitable donations from the public. The AP establishes the types of donations the Division is able to receive and the processes that must be followed when accepting both cash and property/item based donations.
Form 526-1 - Official Donation Tax Receipt Request is to be filled out and submitted to the Administrative Assistant, Business and Finance upon donor request. Please note that only cash donations over $20 and item donations over $50 can be issued an Official Donation Tax Receipt.
AP 528 - Honoraria
● Form 528-1 – Honorarium Request
Ap 528 establishes the rules around the use of honoraria for the Division. The AP lays out the procedures staff must follow in awarding an honoraria to an individual and includes a list of what types of honoraria are appropriate. The AP also includes a section on the taxation rules associated with honoraria.
Form 281-1 - Honorarium Request must be submitted to the Finance Department, eight days prior to the payment being required with the following necessary items: the recipient’s relevant payment information, including name and mailing address; the rationale for payment, and any other documentation as deemed prudent.
AP 529 - Gift Cards
AP 529 establishes the procedures for the use of gift cards in the Division. The AP lays out when gift cards can be purchased, the amounts gift cards can be, the types of gift cards that can be purchased and the internal controls required to purchase and use gift cards.
Please note that gift cards will be tracked on a spreadsheet provided by the Finance department. The information that will be required is: date of purchase, value, vendor, purpose, date of distribution and name of recipient.
AP 542 - School Facilities and Equipment Maintenance
● AP 542 - School Facilities and Equipment Maintenance
● AP 542 - Appendix - Operations & Maintenance Expenditure Guidelines
AP 542 determines how school facilities and equipment are to be maintained to ensure safety. The AP also establishes how work orders are to be submitted to the Facilities Department through eBase.
AP 542’s appendix establishes the operations and maintenance expenditure guidelines for various categories of equipment, systems, services and supplies, etc. and whether these expenditures are a site-based cost.
AP 543 - Stage and Chair Set-Up for Schools
● AP 543 - Stage and Chair Set-Up for Schools
AP 543 establishes the procedure schools are to use to request chair and stage set-up by the Facilities Department. Request for stage and chair moves must be submitted to the Facilities Department three weeks prior to set-up via eBase and stages will not be set up after 2:00 p.m. in the afternoon to allow the maintenance workers to return to their base site at a reasonable time at the end of the day. Please note that stage and chair set up are a site-based cost.
AP 548 - Community Use of School Facilities
● AP 548 - Community Use of School Facilities
● AP 548 - Appendix A - Rental Fee Schedule
● AP 548 - Appendix B - School Use of Facilities Outside of School Hours
● AP 548 - Appendix C – Facility Rentals Roles & Responsibilities
● Form 548-1 Community Use: Facility Condition Report
AP 548 and its appendices establish the procedures that allow organized community groups to have reasonable access to school facilities, outside of school hours, provided that all associated costs are covered. The AP establishes the role and responsibilities of the Facilities Rental Assistant and how our school facilities are to be booked and paid for by external groups.
AP 551 - Playground Equipment
● AP 551 - Playground Equipment
AP 551 determines how Division playgrounds are to be installed, replaced and maintained. The AP establishes the rules for safety that must be adhered to in the installation of playground equipment and the financial reporting requirements for playground costs.
AP 562 - Student Transportation to School-Related Activities
● AP 562 - Student Transportation to School-Related Activities
● AP 562 - Appendix - Division Employee & Volunteer Qualifications - Operation of Buses and Vans
● Form 562-1 Division Provided Transportation to School-Related Activities – Informed Consent Form
● Form 562-3 Self-Arranged Transportation to School-Related Activities – Informed Consent Form
AP 562 establishes the rules around transporting BGSD students to school-related activities in both Division provided and privately owned vehicles. The AP breaks down the different types of transportation that are acceptable (contracted or tendered buses, Division owned vehicles, privately owned vehicles etc.) and the insurance and safety requirements for each type of transportation.
AP 562’s Appendix establishes the qualifications required for both Division employees and volunteers to operate buses and vans.
The forms associated with AP 562 are to be filled out situationally, depending on the type of transportation and driver being used.
Land Acknowledgement
We acknowledge that we are on Treaty 6 territory, a traditional meeting grounds, gathering place, and travelling route to the Cree, Saulteaux, Blackfoot, Métis, Dene and Nakota Sioux. We acknowledge all the many First Nations, Métis, and Inuit whose footsteps have marked these lands for centuries.