File: DKAA

EMPLOYEE APPRECIATION ACCOUNTS

Uniform procedures shall be established throughout the parish to assure the proper accounting for expenditure for employee appreciation. Such funds shall be subject to periodic audits by the Central Office accounting/auditing staff. Implementation of the procedures as developed by the Central Office accounting/auditing staff shall be the responsibility of the school principal or his/her designee.

1.     Each school will establish a separate activity account number to account for the Employee Appreciation Account.
2.     The principal at each school will be the official sponsor for the Employee Appreciation Account.
3.     All funds deposited for the Employee Appreciation Account may be made by donations from individuals, companies or through fundraisers.
4.  Each donation must be supported by written documentation from the donor stating that the funds are being donated for the school's Employee Appreciation Account. Each fundraiser must clearly state on fundraiser promotion what portion of the funds raised will be allocated for the Employee Appreciation Account.
5.     All deposits and requests for withdrawal from the Employee Appreciation Account should be made according to the guidelines for other school activity funds.
6.     Allowable expenditures for schools from Employee Appreciation Accounts shall be reasonable and limited to the following:
a. Beginning of the year meal for all or most employees.
b. Christiiias event for all or most employees.
c. End-of-the-year banquet for most or all employees.
d. Annual employee appreciation event.
(1)    The following are specific allowable events:

•  Teacher Appreciation Week Bosses Day
•  Secretaries Day
• Cafeteria Workers Week
  
• Custodians Week
  
• Counselors Week
  
• Teacher-of-the-Year
  

e. Volunteer appreciation events. Appreciation must be rare and infrequent.
7. All employees associated with a particular event must be given the opportunity to participate.
8. Documentation for all expenditures should list the name of each individual for whom a meal or allowable gift is purchased. (Exception: When the event includes most or all employees.)
9. Appropriate expenditures include meals or gifts which posses no intrinsic value. In other words, plaques and flowers and items with educational benefit are acceptable, but cash or gift certificates would not be permitted. (Exception: When the item can be used for the employee's work and remains the property of the Lafayette Parish School System.)

Adopted:    212/05