Educational Service District 123

Name	Title	Phone	Contact me to:
Mike Paquette	Assistant Superintendent, Finance and Operations	544-5776	Prepare / submit program/department budgets Employee access
Emily Herberg	Fiscal Clerk	544-5707	Invoice an external agency, school district, etc. Request for Billing support Accounts Receivable
Kristen Cervantes	Accounting Specialist	544-5778	Pay a contractor, external agency, etc. Accounts Payable Process a JV (non-grant funds) Submit a Memo to Pay Cut off dates and deadlines for accounts payable Add a vendor in Qmlativ Travel reimbursement Purchase orders and P.O. request support
Alex Cann	Grants Administrator/Accountant	544-5771	Manage and track grants Process a JV (grant funds) Account code help or funding questions
Adelina Munguia se habla español	Payroll Specialist	544-5716	Payroll questions Submit Time & Effort forms and time sheets Time & Effort support
Jaime Crowe	Payroll Specialist	544-5779	Payroll questions Submit Time & Effort forms and time sheets Time & Effort support
Peng Qiu	Internal Business Services Administrator	544-5774	Prepare budget templates Answer budget questions and help with revised budgets  Perform budget procedures to complete From F206 Prepare year-end JVs  Prepare financial statements and complete Form F185 Prepare GASB 87 JV Monthly network and facilities costs

Fiscal Year

The ESD 123 fiscal year runs from September 1st to August 31st. 

Fiscal Deadlines

• All Time & Efforts are due (to payroll with completed signatures) by the 5th of every month
• Travel Reimbursements over $200 (to A/P with completed signatures & receipts) by the 10th of every month. 
• Accounts payable (A/P) cutoff refers to the date when signed invoices (with applicable backup documentation such as packing slips & PO number) should be submitted to the Fiscal Assistant to get paid by the end of that month. If the deadline is missed, the invoice will not get paid until the end of the following month.

Purchasing

See Policy 6210 and Procedure 6210P for more detailed information about purchasing.

Purchase Orders

A purchase order (PO) can be used to purchase items or services for your department. POs must be fully approved with a signed white paper copy in hand before any items can be purchased.

To request a PO, create a requisition in Skyward. You will need to attach documents supporting the need for the PO when you submit for approval. To ensure the timeliness of purchase order approvals, be sure you include ALL required backup documentation before submitting (some purchases require additional or specific documentation; see checklists here).

Important Reminders for All PO Submissions

• Make sure the total on the PO includes any additional tax.
• Prior to creating the PO, make sure you have access to all necessary account codes. If you do not have access, please contact Mike Paquette for support.
• Once the PO is submitted, do not add to or update the original attachments. The PO should not be submitted until all attachments are finalized. (Review checklists of required backup documents here.)
  
  • If changes are needed, contact Kristen with updated information.
  • If your PO has been denied, do not create a new PO. Correct the original PO and resubmit.
• You will not see a PO number (only a description) in Skyward until the white paper has been signed. Do not order any items until the white signed PO has been emailed to you.
• If you have an open PO you are no longer using or going to use, please contact Accounts Payable to close it.

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Procurement Cards (p-cards)

In the event that a purchase cannot be made with a purchase order or will cost less ordering by credit card, a procurement card (p-card) may be used. If a p-card needs to be used, the department lead may request (in writing) to the Assistant Superintendent of Finance & Operations for the use of the card for a staff member in their department.

Please be courteous of p-card holder’s deadlines and capacity when requesting assistance with an order. Employees requesting use of p-cards MUST provide receipts to the p-card holder as soon as possible.

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Catering – Refreshment Authorization Form

See Policy 6213 – Travel Expenses, Meals with Meeting and Light Refreshments

Events with meals or refreshments must be authorized using the Meals Workshop Refreshments & Coffee Authorization form. The form, invoice, sign-in sheet, and PO # must be turned into Accounts Payable after the event.

Get the Meals Workshop Refreshments & Coffee Authorization Form here.

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Vendor & Entity Information

New vendors need to complete Form W-9. You may need to provide our ESD 123 W-9 form to customers.

Request for Billing

Each department is responsible for keeping track of items to be invoiced, i.e. contracts, classes, travel. Fill out Requests for Billing upon completion of class, time frame indicated in contract, completion of travel, etc. Items are not invoiced automatically; a Request for Billing is needed to generate an invoice.

Request for Billing Checklist - for both Support Staff and Administrators

Make sure to fill out the form entirely:

• P.O. or Reference # (contract number) – Purchase order number if applicable
• Organization – invoice to be sent to
• Contact Name – invoice will be addressed to this specific person 
• Email Address – invoice will be sent to the email address listed here
• Mailing Address, City/State, Zip – location of business or organization
• Check appropriate box (or boxes if multiple apply to the same event/travel/etc.; if multiple, please indicate in the description which applies to each line item)  – see definitions below:
  • Fee For Service: a flat rate for total services provided. This includes revenue for professional development training. (Revenue Code Only)
  • Program Expense Reimbursement: Reimbursement of all actual programmatic expenses incurred associated with a grant or contract. Transaction recap showing the actual expenses incurred is required (Revenue Code Only)
  • Specific Expense Reimbursement: Includes Registration or Travel Costs (Expense Code Only)
    • A transaction recap showing the actual expenses incurred is required for expense reimbursements. Attach the transaction recap as a PDF to the Request for Billing and highlight the expense for reference. Revenue will be posted to the expense account as a credit.
• Revenue/Expense Code - account code the revenue should be applied to    
  
  • This code should be verified and match the ESD 123 Chart of Accounts revenue column 
• Totals on Request for Billing must match backup documentation provided
  
  • Fee for Service: matches total services being billed or the registration total
  • Program Expense Reimbursement: matches total listed on transaction recap
  • Specific Expense Reimbursement: matches total of specific items being reimbursed on transaction recap
• Administrator’s Signature/Date – signature of the department head/supervisor and date signed

Submitting a Request for Billing

• Save each Request for Billing as a new document in the Adobe template (select “Menu” in the top left corner, then “Save as” and re-name the document).
• Complete the Request for Billing following the checklist above.
• Submit the Request for Billing to the Fiscal Clerk via email and include all required backup documentation. Backup documentation should include relevant contracts, registration information, or billing information.
• Invoices will be emailed out by the Fiscal Clerk. Please keep copies of Requests for Billing for your records.
• If an invoice needs to be voided, prior approval must be obtained by the Assistant Superintendent of Finance & Operations. A department head/supervisor will need to email the Assistant Superintendent and copy (cc.) the Fiscal Clerk.
• To ensure invoicing has been completed for your department, revenue reports should be generated at least monthly and reviewed by the department supervisor.

Contracts

External Contracts

In order to clearly identify the intent of both ESD 123 and other parties with whom the agency enters into relationships, written agreements are frequently necessary. To learn more about creating and submitting contracts, please contact Kuniko Votaw at [email protected].

For information on ESD 123 Employment Contracts see Time & Pay.

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Contract Types

• ESD 123 Providing Services (Revenue) - Revenue Contract Templates
  • Memorandum of Agreement (MOA)
• Contract for Services Provided to ESD 123 (Expenditure) - Expenditure Contract Templates
  • Personal Services
  • Purchased Services
  • Intergovernmental & Purchasing Cooperatives
• Other contract templates (amendments, non-monetary MOUs, etc.)

Find descriptions of different contract types and what is needed for each in the ESD 123 Contract Reference Guide.

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ESD 123 Signing Authority

To maintain the efficient operation of ESD 123 business, specific positions within the agency have been granted signing authority. Those authorized are expected to have the necessary information and expertise and perform appropriate due diligence.

Per Procedure 6210-P, the following administrators are designated as the ESD 123 Signing Authority for expenditure contracts:

• Expenditure of $10,000 or less: ESD 123 Executive Director
• Expenditure of $10,001 to $50,000: ESD 123 Assistant Superintendent, Educational Services (Kristi Hofheins)
•  Expenditure of $50,001 or more: ESD 123 Superintendent (Steve McCullough) or Designee
  

• Interlocal Agreements: ESD 123 Superintendent (Steve McCullough) or Designee
• Other agreements with revenue of $50,000 or less: Assistant Superintendent, Finance & Operations (Mike Paquette)
• Other agreements with revenue of more than $50,000: ESD 123 Superintendent (Steve McCullough) or Designee

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E-signature via DocuSign

Once a complete, accurate, and agreed-upon contract has been created using an authorized ESD 123 contract template (available to download here), it will be uploaded to DocuSign to be processed. The purpose of the ESD 123 DocuSign system is to manage our contracts and should not be used for any other purpose. If you don’t have a ESD 123 DocuSign user account, and/or if you are the designated person in your program/department who sends out contracts, we need to activate your “Send” permission. 

Instructions for processing a contract in DocuSign are available here.

Please contact Kuniko Votaw for training. Once you’ve been issued an account, log in to your new account and click the question mark in the upper right-hand corner to access Help and search the DocuSign Support Center.

Account Codes & Budgets

Looking for your program's account code? Find the 2025-2026 Account Code Chart here.

Basics of Expenditure and Revenue Codes

An ESD 123 account code indicates where funds should come from (expense) or go to (revenue) based on program and funding source.

Expense: 01 E 530 PPSS EA OOOO M000
Revenue: 01 R 960 PPSS RA OOOO M000

Account codes are composed of the following elements:

• 01 – indicates it is the ESD 123 operating fund
• 530 – indicates it is an expense
• 960 – indicates it is a revenue
• PP (Program Code) & SS (Sub Program Code) - identifies the program; each program has local, state, and/or federal funding source(s)
• EA (Expense Activity Code) - delineates the type of expenditure within a program
  
  • 21 = Staff Development
  • 27 = Direct Instruction
  • 98 = General Support
• RA (Revenue Activity Code) - indicates the funding source for the program
  • 10 - 29 = Local Government Sources
  • 30 – 49 = State Government Sources
  • 50 - 69 = Federal Government Sources
  • 70 - 79 = Cooperative Programs
  • 80 - 89 = Other Programs
  • 90 - 99 = Other financing sources
• O (Object of Expenditure Code) & OOO (Sub-object of Expenditure Code) – indicates what the expense was for
• M (Month Ending Code) - identifies the program ending month (e.g., 0000 = August ending (regular fiscal year); 6000 = June ending; 9000 = September ending)

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Budget Object Codes

• 0000 Copying
• 0700 Debit transfer - Internal Services
• 0707 Debit transfer - Network Services
• 0719 Debit transfer - Facilities
• 1000 Cost Reimbursements
• 1700 Credit transfers - Internal Services
• 1707 Credit transfers - Network Services
• 1719 Credit transfers - Facilities
• 2000 Certified Salaries
• 2100 Certified Salaries - Temporary
• 2080 Certified Taxable Travel
• 3000 Classified Salaries
• 3080 Classified Taxable Travel
• 3100 Classified Salaries - Temporary
• 3990 Overtime
• 4010 Medical/Life Insurance
• 4020 Labor & Industries
• 4030 Unemployment
• 4040 FICA/Medicare
• 4050 Retirement
• 4060 Compensated Absences
• 5000 Supplies
• 5010 Postage
• 5040 Instructional Materials
• 5055 Software
• 5075 Printer Supplies
• 5077 Paper
• 5190 School District Supplies
• 5550 Inventoriable Equipment
• 5555 Technology Hardware
• 5990 Vehicle Supplies
• 7000 General Contractual - Misc. Contracts
• 7010 Printing
• 7020 Telephone
• 7030 Memberships & Subscript
• 7040 Consultants - PSC
• 7060 Equipment Maintenance
• 7080 Utilities
• 7090 Insurance
• 7100 Legal & Audit
• 7120 Advertising
• 7130 Workshop Meals
• 7135 Workshop Refreshments
• 7140 WSIPC Fees
• 7145 K20 ISP Fees
• 7150 Registrations
• 7180 Video Conferencing Fees
• 7191 Leased Facilities
• 7200 Building Maint & Repairs
• 7240 District Contracts
• 7990 Vehicle Repairs
• 8001 Travel - Mileage
• 8011 Travel - Hotel
• 8021 Travel - Airline
• 8031 Travel - Meals
• 8041 Travel - Rental Car
• 8051 Travel - Parking Fee
• 8061 Travel - Other
• 9000 Capital Outlay

Grants

See Policy 6070 – Grant Award and Compliance
 

Financial Audits - Strategies for Success

Learn more about how staff can help prepare for a successful financial audit: (View the print-friendly PDF)

Assets/Inventory

See Policy 6050 – Fixed Assets for more detailed information about ESD 123 assets.

Definition

Employees are responsible for the proper care and control of the ESD-owned assets assigned to them. Fixed assets are those assets such as land, buildings, and physical property with a life expectancy of more than one year.

Recording Assets

In accordance with Policy 6050 – Fixed Assets the following fixed assets shall be recorded in ESD 123’s inventory records:

• Buildings and land
• Fixed assets with a unit cost of $50,000.00 or more (including ancillary costs such as sales tax, shipping, handling, etc.)

Assets with a life expectancy of more than one year and a value between $5,000-$50,000 will be tagged and charged to object 9, the capital outlay for tracking purposes but will not be reported as a fixed asset. Certain small and attractive items charged to object 5, supplies and materials, will be tracked in a separate list to ensure public assets at high risk for misappropriation are safeguarded.

Skyward

When you are hired you will be given a Skyward Employee Access account. We use Skyward to manage the following:

• Employee Information:
• Leave balance (see exceptions below)
• Leave requests (see exceptions below)
• Employment information
• Check history & pay stubs
• Tax information
• W-2 forms
• 1095 forms
• Purchase Orders
• Reporting

Note: Most ECEAP staff will track leave balances and request leave through Frontline Absence Management.

Guides on using Skyward are available here.

Other Fiscal Forms

• Memo to JV - to move expenses from one account to another within the ESD | send to Alex Cann, Grants Administrator
• Memo to Pay – to reimburse out-of-pocket expenses un-related to travel | send to Kristen Cervantes, Accounts Payable
• Travel Expense Form - to reimburse expenses related to travel through Laserfiche