1

June 2013__________________________________________________________________________

American International School of Freetown

HANDBOOK

Of the
BUSINESS/OPERATIONS OFFICE
2013-2014
PROCEDURES
&
ACCOUNTING

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Dear Director/Business/Operations Manager:

This Business/Operations Procedures Manual draft was begun in 2012 and the first draft was completed in
June 2013. This is a living-breathing document that will be added to and deleted as the school and times
change. It is not 100% comprehensive and will be added to over the next few years. It should however provide
guidance for the Director, and entire Administrative staff on a day-to-day basis. A Business/Operations
Procedures Manual is not a policy manual and is not written in stone. The manual allows some flexibility.
However, the Director and Administrative Team are always responsible for the financial and administrative
well-being of AISF and are accountable to the AISF Board at all times. AISF adhering to best practice in
governance has reduced its policy manual to those items that fall directly under the prevue of the Board only.
Everything else applying to the day-to-day management of the school is procedures and guidelines. The
rationale is that when you have policies they are fixed in stone allowing the Director of the school no flexibly or
leeway whatsoever. That said there are certain procedures such as the number of signatories required that
cannot be changed without the approval of the AISF Board.
AISF has several major documents that guide the running of the school:
Board Policy Manual/Board Handbook
Business/Operations Procedures Manual;
Parent/Student Handbook
Teacher Handbook
Emergency Procedures Manual.
Strategic Plan
School Improvement Plan

All these documents should be reviewed at least twice per year. The following documents still need to be
completed.

Facilities manual
Assessment Procedures Guidelines
Admissions Procedures
Language Policy
Health Form

We hope that this manual will prove useful and serve as a strong guiding path for the next and subsequent
Directors and Business/Operations Managers to serve AISF.

Regards,

Sharon A. Sperry
Director
June 2013

TABLE OF CONTENTS
Business/Operations Office Procedures
1. Personnel Administration .
1.1.

Contracts

1.2.

Vacation

1.3.

Personnel documentation

1.4.

Legal Services

1.5.

Schooling licenses

1.6.

Organization of Business/Operations trips / Travel Manager

1.7.

Communications

1.8.

Inventories

1.9.

Working Environment

1.10. Purchasing

2. Accounting.
2.1.

Accounts Assistant/Business/Operations Manager Job Description

2.2.

Bookkeeping in general

2.3.

Documents

2.4.

Billing

2.5.

Petty Cash

2.6.

Banking

2.7.

Related Parties

2.8.

Salaries and Payroll

2.9.

Taxes

2.10. Grants

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2.11. Fixed Assets
2.12. Budgets, monitoring Expenses
2.13. Audit

3. Secretarial Work .
3.1.

Students

3.2.

Supplies

3.3.

Board

3.4.

Events

3.5.

Staff

3.6.

Activities

3.7.

Community Service

3.8.

Documentation

3.9.

Communication

3.10. Security
3.11. PTA
3.12. Legalities
3.13. Grant
3.14. Accreditation
3.15. Inventory

4. Appendices
4.1.

Administrative Assistant
4.1.1.Job Description
4.1.2.Report of a Business/Operations Trip
4.1.3.Fixed Assets Inventory

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4.1.4.Classroom Inventory form
4.1.5.Summer leave form
4.1.6.Employment application and personal data form
4.2.

Accounting
4.2.1.Chart of Accounts
4.2.2.Sample Invoice in English
4.2.3.Sample Page of Cash Book
4.2.4.Credit Slip and Debit Slip
4.2.5.Expense Report
4.2.6.Time Sheet
4.2.7.Cover Letter for Doctors Note

4.3.

Secretary

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General Administration

1.1. Contracts

Administrative staff
The Director is responsible for hiring and initial placement on the support staff salary schedule. The
Business/Operations Manager is responsible for filling out the contracts.
Office Aide/Administrative Officer
The Administrative Assistant-Business/Operations Assistant works full time, 45hrs a week. Administrative Assistant's
Job description: Appendix 4.1.1. (3.1- 3.1.1)
Documents
All new employees are asked to present the following documents:
1.
2.
3.
4.

Copy of passport/or ID
Curriculum Vitae ( when appropriate)
Copies of diplomas and certificates( when appropriate)
Health certificate

Teaching staff
The Director is responsible for hiring and initial placement on the teachers' salary scale. All teachers are hired on a
fixed term contract.
Beginning in .. all contracts will be numbered; there will be a notebook in the Administrative
Assistant's filing drawer with a list of all contracts with staff numbers.
Overseas Hire
Overseas-hired teacher contracts are for those who are recruited specifically from abroad or may be Peace Corps
volunteers at the end of their service who wish to stay in Freetown and to work at AISF with the relevant
qualifications. As such, AISF will provide support' benefits as part of the employment contract.
These teachers may be recruited through advertisements with follow-up interviews, at international school teacher
recruitment fairs, through skype or at other venues in which they are considered in conjunction with other overseas
candidates who may be available.
Local Hire
Locally hired foreign teachers or Sierra Leonean teachers or staff members who hold foreign passports are those
who have come to Freetown for their own purposes and are subsequently hired by the school. As such, AISF will not
provide support' benefits as part of the employment contract. These teachers may be the spouse or partner of a
working expatriate in Freetown, or they may already be in Freetown prior to the schools hiring process for other
reasons. Any request for additional benefits will need to be put in writing and sent to the AISF Board Chair two
weeks before a Board Meeting.

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Host Country National Staff
Host country national staff members are Sierra Leoneans who hold only a Sierra Leonean passport or ID. HCNS
receive benefits according to Sierra Leonean law.
Summer leaving Leave
The Administrative Assistant collects the summer leaving leave forms from all employees before the beginning of
the summer vacation. (Perhaps an earlier date, say May 1, should be considered to insure that there is adequate
office coverage during the longer summer break. This allows time to negotiate leaves while maintaining
needed/minimal office coverage.)

Personnel documentation
The Administrative Assistant fills out personnel documents as per AISF regulations and keeps a file on each staff
member. All staff evaluations are to be located in individual staff files.

1.2. Legal services

AISF does not currently use one specific law firm. If the need arises law companies will be contacted and a bidding
process will take place.

1.3. Schooling licenses

AISF is licensed by the Sierra Leone Ministry of Education. AISF is accredited by Middle States Association of Schools
and Colleges. The valid schooling licenses are kept framed on the office wall. The Administrative Assistant is
responsible for initiating the application 5 months prior to the expiration of the licenses. The Business/Operations
Manager and the Secretary will prepare the necessary documentation for the application process that fall into their
areas of responsibility. The Administrative Assistant is responsible for collecting the necessary documentation. If
needed, the help of lawyers is used for more complicated issues that arise during the application process.
The American International School of Freetown with accreditation from MSA has a formal MOU (Memorandum of
Understanding) with The Sierra Leone Government and the American Embassy that allows the school to receive tax
free status.

1.4. Organization of Business Trips/Travel Manager

The Operations Manager is responsible for supervising the organization of all business/professional development
trips. Sending a staff member on a business trip takes place upon the written instruction of the Director. It has to
The request must contain information about the purpose of trip, the time dates, the place and the costs to be
covered by AISF.
All Professional Development must be approved by the Professional Development Team.
Compensating transport and accommodation costs and other representative expenses is based on the invoices
and/or expense report with receipt compiled by the posted worker. Usually the Administration Office arranges
booking tickets, hotels and conference registrations.
Compensating Payment of allowances (Per Diem) takes place before the trip and it is based on a written order from
the Director. Amount of allowance is $50 per day; half of this amount is for traveling days. School may decide not to
pay daily allowance if costs for meals and/or local transport at destination point are compensated or included as
part of the professional development activity.

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On return, a report of the Business trip /PD (Appendix 1.1.2) 1.6., has to must be filled in by the staff member. It has
to must contain information about the purpose of trip, the time dates, the place and the costs that were incurred.
The staff member has to must confirm his/her presence at the destination point with his/her signature. If additional
receipts are to be compensated on the basis of this report it must be approved by the Director.

1.5. Inventories
Inventories are carried out three times a year, in the beginning of June starting in June (This seems excessive.
Perhaps two times per year?)
The Fixed Asset Inventory is carried out before the annual audit and in June. Fixed Asset is managed by the
Business/Operations Manager with the assistance of the Accounts Assistant and IT Coordinator. The Items classified
as the Fixed Assets are tagged-this will be accomplished in the 2012-2013 school year.
The threshold for fixed assets will be $400 or more, taking into account the nature and of the asset.
The Form for the Fixed Asset Inventory: Appendix 4.1.3. (3.1.3)
The Technical Technology Inventory is carried out in June. The IT Coordinator is responsible for carrying out the
technical technology inventory and producing a status report.
The General Inventory (Equipment, Furniture etc.) is carried out in June. The Teaching Staff/Administrative
Assistant is responsible for carrying out the General Inventory. The form for the General Inventory is appended.
(3.1.4.)
The Administrative Office is responsible for collecting all the Inventories and filing the documentation.
A Fixed Asset Register will be compiled for the school and updated annually

1.6. Working Environment

The Administrative Office team is responsible for ensuring the school adheres to the laws of Sierra Leone regarding
Health and Safety in the work environment.

1.7. Purchasing
The Administrative/Accounts Assistant acting on the instructions of the Director and Business/Operations Manager
will coordinate all purchasing activities of the school. The Director will allocate designate budget line items..
The Director/Business/Operations Manager with input from the staff will present a three-year capital development
budget to the Finance Committee every three years. The amount that is given is the amount each area will have
available to spend. Funds will be allocated on priorities that were determined at the Primary School and Middle
School meetings. (Perhaps a 3 year projected budget should be maintained, but a third year added annually, and
reviewed annually by the Finance Committee.)
The Purchasing Coordinator will reserve a percentage for shipping and handling cost of all external purchases to the
Accounts Assistant/Business and Operations Manager.
The Primary School consists of Pre-School 3 Grade 5, and Middle School consists of Grades 6 8. The Primary
Coordinator, after discussion with primary faculty, will set aside money that will be used for priority items required

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for all the primary grades. Consideration should be given to grade levels teaching new topics or with gaps in certain
areas. The Middle School Coordinator will be responsible for dividing the amount given among the departments and
specialists.
Funds allocated for Specialist subjects will be allocated and again with consideration will be given to specific areas of
need and in line with the curriculum review cycle.
Special requests for library materials need to be given to the Librarian. These requests are for any and all materials
(e.g. videos, etc.) that are to be kept in the library and used for teaching units next year to support curriculum units.
It is to the schools advantage to order books and materials from the US. The current years packing and shipping
details, including the fiscal information, are given to the Administrative Assistant who will monitor the process from
beginning to end. The Administrative Office will be responsible for placing orders, ensuring the arrival and dispersal
of materials, dealing with cancelled orders, and tracking money spent so that individual teachers know where they
stand the status of budget amounts allocated to them. All orders must be placed on the template that will be given
to teachers by the Director. The template will be given to teachers in January and all orders must be in submitted no
later than the second Friday in March. All orders must be sent out no later than March 15th. Teachers are required
to keep a copy of their orders.
Classroom Money

In addition to the funds mentioned above, each full time teacher will be allocated an additional $100.00 (equivalent
in Leones) for purchasing items for use in their classrooms over the year. Documentation will be submitted to
support money spent
Capital and development purchases are separate from operational expenses.
Local Purchases:
American International School of Freetown (AISF) policy grants the Business & Operations Manager authority for the
procurement of goods and services necessary to support operations. He/She then delegates as appropriate some of
these responsibilities in the process to the Administrative/Accounts Assistant.
Departure from the procurement process must be fully documented and have the authorization of the Director.
The policies and procedures as contained in this manual are subject to changes/revisions as circumstances change to
reflect realities of the operations.
Conflict of Interest
All AISF employees must comply with AISF procurement policy on conflict of interest, actual and perceived, in the
course of transacting Business/Operations on behalf of AISF
A conflict of interest includes, but is not limited to, any direct or indirect financial or other interest in or relationship
with, any individual or organization that proposes to enter into any sales, purchase, and lease or rental transaction
with AISF or to provide or employ services, personal or otherwise.
Employees should not select a vendor for AISF Business/Operations for any reason other than the vendors ability to
fulfill AISFs needs.
General Structure of the Procurement

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The primary function of the procurement unit is to ensure that goods and services required for supporting programs
and operations are procured and supplied in a timely manner taking price and quality into consideration.
Procedure for establishing approved vendors
An approved vendor file must be established for AISF. Approved vendors are vendors that meet certain established
criteria and that have been designated as approved by the Director through recommendations from the Accounts
Assistant/Business/Operations Manager. Approved vendors are classified into two three categories:
1. Required vendors are vendors with whom AISF has established a purchase agreement and from whom
purchases may be made without obtaining competitive price quotes. If one or more required vendors are
required for a type of item. All purchases of items (supplies) are required to be made from one of these
required vendors. There should be consideration for establishing a required vendor for one or more types
of items, especially if it is expected that a large amount of a type of item will be purchased during the year.
This agreement usually specifies that the vendor guarantees prices for a period of time, that the vendor will
be used exclusively for all purchases of a certain type of item for certain period of time. It is ideal to
Identifies identify two or more vendors offering the type of item, develops a list of items likely to be
purchased which the vendors can supply and estimated quantities.
2. Preferred Vendors are all approved vendors other than required vendors.
3. Temporary Vendors is are the third type of vendor and is are established only when the approved Required
or Preferred Vendor lists does do not contain a vendor for a particular type of item requested by a
requisitioner.
Sole-Sourcing a Purchase
Sole-sourcing means purchasing from an approved vendor without competitive price quotes, when competitive
quotes are otherwise required per policy. While sole-sourcing is discouraged, there are sometimes valid reasons for
sole-sourcing a purchase. These include but are not limited to:
1. The requisitioner requires the item urgently and time is, therefore, not available to solicit and evaluate
competitive price quotes from the approved vendors in the vendor file who can provide the item.

2. The vendor file does not contain an approved vendor for the type of item requested, and the requisitioner
requires the item urgently and time is, therefore, not available to Identify more than one vendor and obtain
and evaluate competitive price quotes from more than one vendor.
3. It is well known by all, without soliciting competitive price quotes, that only one vendor is capable of
satisfying a crucial and unanticipated aspect of the purchase. Crucial aspects include delivery time, quality
and special product or service specifications.

Procedures for making changes to approved vendors
Sometimes, between reviews of the approved vendor file, it may be necessary to consider making changes to
approved vendors. Reasons for making these changes include the following:-
1. The Director learns of a vendor not previously evaluated who offers a type of item included in the
procurement plan or which the Office otherwise has indicated it will need
2. A requisitioner wants to buy a type of item that no approved vendor can provide.
3. Dissatisfaction with an approved vendor

Procurement of Goods and Services

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Activity
Raising Completion of a Procurement Requisition (PR) Form by a requisitioner
PR received & reviewed by Accounts Assistant/Business/Operations Manager along with the PR check list
Authorized Approval or Authorization of the Procurement Requisition by Director
3.4 Procurement Requisition (PR)
All procurement requests should provide detailed specifications of what is required so that the Accounts
Assistant/Business & Operations Manager have sufficient information to allow him/her them to complete the
procurement process. The requisitions must be submitted to the Accounts Assistant once a week. Except for
unforeseen circumstances
The Accounts Assistant handles purchases within the petty cash threshold of Le500,000.00 and must be fully
supported by an authorized Procurement Requisition (PR).
Contract Purchase Order (CPO)
Upon approval of a vendor, a contract purchase order is prepared.
The CPO is a contractual document that binds the winning vendor and AISF into contractual relationship to supply
goods or services AISF reserves the right to deduct a sum of value if the vendor fails to supply the goods or services
as per contract delivery date using the rates as per the deduction clause in the contract.
The CPO must contain all terms and conditions applicable to the supply of goods and services and both parties must
adhere to these terms and conditions. Changes to the CPO after it has been signed must be documented and
agreed by both parties by signing the changes
A Procurement file must be maintained for each approved vendor and all information relating to this vendor must
be kept in this file.
CPO must be raised completed for all purchases above the petty cash threshold of Le 500,000.00. This document
must be signed by the Director. The CPO must in all respects clearly describe the goods or services, quantity, unit
price, total cost, delivery date and location to avoid confusion between the vendor and AISF
The winning vendor must sign the CPO. Signing the CPO by the vendor indicates that all terms and conditions of the
contract have been accepted by the vendor.
Three copies of the CPO must be printed signed and distributed as follows:

Copy one is maintained in the vendor file

Copy two is given to the vendor
Copy three is attached to the payment request at the time of processing the vendors payment

Appendix Contract Purchase Order

Goods Receiving Note (GRN)

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The Admin Assistant is assigned the responsibility of receiving goods purchased. He/She must enter the information
on the Goods Receiving Note (GRN). When a vendor does not deliver goods, only employees assigned the
responsibility of receiving goods may pick up the goods from the vendor. A GRN is also raised completed for this
type of deliveries delivery.
The Admin Assistant should match the items delivered with the signed CPO in terms of quantity and quality. S/he
should only accept goods that are contracted for and are on the signed CPO. Any shortages, damages, or incorrect
goods are noted on the vendors delivery note, and the deliverer and the receiving employee sign the vendors
delivery note.
Vendor Payment Process
Advance payment for goods and services to be delivered should be discouraged. If advance payment must be made,
reasonable justification must be provided to support the request. The Director must approve such requests.
Vendors invoices must be settled by check or via wire transfer into the vendors bank account. If a penalty applies,
the Accounts Assistant/Business/Operations Manager must indicate the penalty on the payment request.
All payment requests originating from procurement must be authorized by the Director. and such payment requests
must be supported by the following documentation:

Authorized procurement requisition

Copy of the authorized CPO
Goods Receiving Note
Certification of the service (if a purchase of services)
Invoice

2. Accounting
Accounts Assistant/Business/Operations Managers Job Description
PURPOSE
Under the direction of the Director, the Business/Operations Manager acts as the representative and authorized
agent of the school in all Business matters affecting AISF. The Business/Operations Manager reports to the Director
and is evaluated annually by the Director on the basis of this position description and objectives established on a
yearly basis.

2.1. Bookkeeping in general

The legal entity is the American International School of Freetown
The accounting year begins on August 1 and ends on July 31st of the following year. All accounting of AISF has to be
in accordance with the accounting laws of the country of Sierra Leone and the other legislative acts and the
generally accepted principles of accounting.
All financial transactions in the school are authorized by the Director in writing.
Accounting is executed by the means of the accounting program Quick Books using of accrual based accounting.

2.2. Documents
All Business operations are documented. The accounting documents are: sales invoices, purchase invoices for goods
and services, statements of banking transactions, notices of cash receipt and invoices, contracts.

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Each original document has to must carry obligatory requisites listed in the Accounting Law. The Accounts Assistant
or the Administrative Assistant, if authorized by the Business/Operations Manager, is responsible for the
compliance of appropriate original documents. The original documents are signed by the Director and arranged into
folders by their type. are filed according to type (such as???).
Forms of cash book, credit slips and debit slips are described under 2.4. Petty Cash. (1.13.)
Forms of invoices are described in 2.3. Billing (1.12.)
Forms of bills and receipts are described in 2.7. Related parties.

2.3. Billing

Definitions:
Students/parents are invoiced regularly 5 times a year. (This is unclear to me given statements following.)
1. Enrollment fees are invoiced in May for the following school year
2. Tuition Invoices are sent out in September at the start of the school year
3. A the academic year of the school runs on trimesters, three more invoices will be sent out (depending on
the payment plan chosen by the parent). Note that parents can choose an annual or term payment plan
(see below).
Definitions:

School year is the period of time between the schools opening day in September and the ending day in
June, according to the academic calendar.

Development Fee is used for building projects only. The money is kept in the Federal Credit Union in the
USA. Details are included in the annual report. The Development Fee is non-refundable if in the case of
student transfers.

Capital Fee is an annual fee used for capital projects such as the purchase of a school bus, large investments
in educational supplies such as a laptop cart and 15 laptops technology equipment, major purchases of
science equipment etc. Included in the annual report. The Capital Fee is non-refundable in the case of
student transfer.

School Fees are paid are based an annual, or term payment plan. The total fees comprise of:

Tuition Fee: This may be paid annually, by the term=2 quarters, or the school year (this is unclear to me)
Development Fee : This fee is a one off time, non-refundable payment fee paid by new students in grades
PreK-8 upon enrollment at AISF.
Capital Fee: This is an annual, non-refundable payment fee. The Capital fee is paid in two installments
each year.
Registration Fee: The Registration Fee is refundable and will be credited towards annual tuition charges.
Registration fee It is paid before the school year starts to reserve a place for student for next school year.

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Tuition and other fees are reviewed annually by the School Board. A 2% discount is applied for fees paid in full,
rather than on a split payment plan. A student who attends any portion of a quarter is responsible for the full
quarter payment.
Invoices will be prepared in Excel program. All invoices are consistently numbered in sequential order. and
consistently. Invoices are in English and must contain information required by the Accounting Law. Invoices may be
sent out electronically (by e-mail) or on paper. Either way the invoice must comply with the same rules. If requested
by receiver the recipient, a signature or school stamp may be added to the hard copy. Paper copy copies of invoices
are currently filed. (Does this mean that a paper copy of every invoice, whether sent electronically or as a hard
copy, is filed? In the Business Office?)
Invoices may be paid only in Leones or in USD. School fee invoices are paid to schools main bank account in
Standard Chartered or the Bank of America. Fees should be paid in USD or Leones check or by wire transfer to
either Standard Charter or Bank of America. Cash payments may only be accepted in exceptional circumstances. In
case a payment is made in a currency other than Leones the exchange rate of Standard Chartered Bank is used to
calculate it to Leones for bookkeeping reasons purposes. The exchange rate is reviewed prior to issuing invoices.
School fee invoices are due 15 days after the issue of the invoice. Late payments (past the due date by more than
15 days) accrue an interest of 10%. A Statement of invoices and payments is first sent to family with a reminder to
take care pay of unpaid outstanding amounts. New copies of invoices may be sent out on clients request. If the fees
reamin unpaid, a statement is not responded to a letter from Director will be sent out to debtor. Due dates may be
postponed with Directors approval, or a new payment schedule may be set for debtor. Students cannot get receive
any report cards or leaving documents from school before until all school fees are paid.
If a student withdraws from the school and returns within one year, he/she will not have to repay the Development
Fee again, but will be responsible for the annual tuition and capital fees. If the student returns after more than one
school year, he /she will be responsible for the payment of the Development Fee.
Bank Charges: Any bank charges are the responsibility of the parents.
Discount: A discount of 2% is granted when the entire years tuition is received in full at the beginning of the school
year. This discount applies only to students who attend the full year and will be deducted from any refund in case of
early withdrawal. A discount of $250 per term is offered for the third and subsequent child(ren) of any family that
has three or more children enrolled simultaneously in the school. This discount is offered to all eligible families
regardless of whether fees are being paid by the individual or the employer.
Refunds: In cases where full tuition payment has been made and early withdrawal becomes necessary, tuition will
be refunded by a written request only from the original organization or individual who has made the payment. A
student who is enrolled for any part of a quarter is responsible for payment of the quarter even if he or she is
enrolled attended for only one day.
Force majeure: In the event of Force Majeure which causes a student or students to be withdrawn from school, the
fees already received in full for the school year will not be refunded, or if unpaid will be due.
Miscellaneous: Parents are responsible for loss or unreasonable damage to books or school property.
Income from sources other than tuition:
The School Board shall accept funds from foundations or private concerns only in cases when the conditions and
regulations connected with these funds are compatible with the laws of Sierra Leone, the AISF Policies and
regulatory agencies of the United States.

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Fund Raising: Solicitation for funds made in the name of the school must have the approval of the Director. All
solicitations of funds for capital improvements must have the approval of the School Board.
Gifts and Grants to the School: The school may accept gifts grants which help implement the schools purpose and
mission as long as any obligations they may carry are acceptable to the School Board.

2.4. Petty Cash

The Petty Cash Fund is overseen by the Business/Operations Manager.

The Director and Business/Operations Manager have the keys to the safe where the petty cash is kept.
Transactions in petty cash are recorded in the cash book. The cash book is used to record daily outgoing and
incoming flows of funds in petty cash. Every entry in the cash book has to must have a unique number,
payers/receivers name, explanation of Business/Operations operation the transaction, and the amount of the
expense or income. The cash book is organized monthly. It contains:
the balance of the petty cash fund in at the beginning of the month,
total of outgoing flows expenditures for that month,
total of incoming flows income for that month,
balance in the petty cash fund at the end of the month,
number of credit slips and debit slips issued that month, and
the bookkeepers signature proving that the actual amount of petty cash money has been counted on the
last day of a month.
Sample Form of cash book Appendix 4.2.3.

Credit (Income) Slip

A The base document of incoming flows of funds in petty cash is a credit slip. A credit slip consists of two parts; the
left portion remains in schools bookkeeping, the right portion may be filled in and handed out to the person making
the payment. Both parts of credit slip have to must contain the: name of
the schools name,
unique number of credit slip (see below),
amount in numbers and spelled out,
payer's name, and
explanation of the Business/Operations operation* and value spelled out.

The Accounts Assistant has to must confirm the credit debit slip with his/her signature. Numeration of credit slips is
S01/02/03-1 where S stands for credit slip, 01 marks day, 02 marks month, 03 marks year and -1 marks
the credit slips sequence of that day. The right portion of credit slip functions as a receipt that may be filled in at
the payers request to prove that the money is received.
Credit slip Appendix 4.2.4.
Debit (Expenditure) Slip
A The base document of outgoing flows of funds in from petty cash is a debit slip. Each debit slip has to must
contain the:
name of the company,
unique number of credit slip (see below),
amount in numbers and spelled out,
payer's name, and
explanation of Business/Operations operation* and value spelled out.

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The person receiving the money and Accounts Assistant have to confirm debit slip with their signature. The
numeration of debit slips is V01/02/03-1 where V stands for debit slip, 01 marks day, 02 marks month, 03
marks year and -1 marks the debit slips sequence on that day.
Debit Slip Appendix 4.2.5.

(*Does operation refer to the budget category on the income or expense?) I am unclear what the
Business/Operations operation means.
Petty cash funds must be counted regularly. Corresponding entry should be made in cash book. A statement of
petty cash inventory must be created as of the last day of every fiscal year and every time that a person responsible
for petty cash funds changes. Statement of petty cash inventory must contain date and total amounts of different
currencies held in petty cash. It must be signed by person responsible for petty cash funds (Business/Operations
Manager/Accounts Assistant) and one additional witness. Statements of petty cash inventory must be held with
cash book.
If petty cash funds are becoming too large part of the money should be taken to bank. The Dollar petty cash limit in
the safe should be $1000.00
If petty cash funds get low additional cash may be taken from bank account. For this a check must be filled in
according to banks regulations. Checks have to be signed by a person having -signature rights in bank. Receipt of
check must be filled in and kept in check book.

2.5. Banking
School AISF has three four(?) bank accounts in three banks:

Standard Chartered, Freetown, Sierra Leone (two accounts, one in Leones and one in USD)
Bank of America, USA
Federal Credit Union, USA

Bank operations are performed in bank office using the standard format bank documents or the options of the
provided by internet banking.
The Director and the Treasurer of the Board have signature rights in bank on the accounts. They are authorized to
represent school in full extent in the bank office (to perform and accept all bank operations and change signature
rights for other persons). Accounts/Administrative Assistant can deposit cash to schools bank account, and make
complete other operations in bank office accordingly as long as documents are signed by a person having signature
rights.

A signatory is the Director

B signatory is the Treasurer

Cheques below $5,000 are required to have an A signatory
Cheques above $5,000 are required to have both an A and B signatory
If more transactions have need to be made than the which exceed limits allowed, subsequent operations must be
performed in the bank office. Limits for internet banking may be changed by a person having A-signature rights.

17

Credit card is preferred as a means of international payment as bank charges can be reduced that way. However the
Director currently uses her personal credit card for such transactions. so only he/she is able to authorize credit card
payments. Credit card may be used for online payments, and then oral approval from Director must be asked.
NB! Only Accounts Assistant/Business/Operations Manager and the Director have the right to prepare payments
with schools credit card. Card information must not be given to any other employees. If an employee wants to pay
online with credit card it must be done in the office assisted by one of the above mentioned persons.
Does this mean that the Director uses his/her personal credit card, or the credit card provided to the Director by the
school?

2.6. Related Parties (Local?) Purchases by Other School Employees

Reporting Persons Employees requesting reimbursement for purchases are usually refunded after purchases are
made, may be paid in Reimbursement can be done in petty cash, check or through bank transfer. An Expense Report
is filled in as a base document for reimbursement. The Expense Report must contain the:
legal name of the school,
name of reporting person (person completing the Expense Report and requesting reimbursement),
total amount that is reimbursed, and
date.

For every receipt one or on line in or an the expense report must be filled in. It must contain the following
information:
name of a company from whom the receipt is or issued,
purpose of purchase (if needed also a name of staff budget or name of expense account), and
amount of receipt.

All lines in the Expense Report are numbered, and receipts must be numbered accordingly and added to the
Expense Report. The Expense Report must be signed by reporting person and approved by Director.

Expense report Appendix 4.2.5.
All receipts disbursed must be in accordance with the Accounting Law.
If there is no proper receipt/bill for goods purchased, the Expense Report is not a valid document to reimburse this
the expense(s).
Advance payments to reporting persons are not common, but can be made in exceptional circumstances. In the
case of an advance payment, the reporting person must state the balance of AISF funds money in his/her account
use on every Expense Report.

2.7. Salaries and Payroll

Salaries shall be set in accordance with the Board approved salary scale. For the purposes of determining
placement on that scale the following definitions will apply:

BA (Bachelors Degree) The person has received a diploma from an accredited university for completion of
a 3-4 year program of study ending in a university degree.

18

MA (Masters Degree) Having previously earned a BA, the person has received a post-graduate (Masters)
diploma from an accredited university for completion of a specific Masters degree program of study.
PhD (Doctoral Degree) Having previously earned an MA, the person has received a post-graduate
(Doctoral) diploma from an accredited university for completion of a specific doctoral degree program of
study.

Salaries are paid out monthly by bank transfers or Leones check on last day of every month. If this date falls on
weekend or school holiday, salaries must be paid out on the last working day before that.
Advance payments of salary can be made in employees written request, if provided the Director gives his/her
approval. (It must be taken into account that it involves risk for the school as in case should an employee leave
before the advance payment is fully paid back or is withheld from his/her salary. (By law?), it cannot be deducted
from the terminal wage without employees written agreement.
Terminal wage must be paid out on the last working day of that an employee, at the latest.
Contracts Preparation, Salary Placement and Payments: The Director decides determines the employees
placement where on the pay scale an employee is and compiles prepares the contract accordingly. The Accounts
Assistant/Business/Operations Manager calculates wages on the basis of the salaries and/or hourly rates,
established in the employment contract. All changes in salaries must be signed by Director. If conditions change in a
way not in favor of favorable to the employee, his/her written signature is also needed to make the change.
Additional payments (bonuses etc.) and payment to people with no working contract may be made upon the
Directors written and signed order. Contracted employees receive their payment according to the their contract of
for services. Contracts (including for host country nationals?) must state the gross salary in USD. Taxes withheld
taxes from salaries must be calculated, withheld and paid to the tax authorities in accordance with Sierra Leone law.
Overseas hire teachers are exempt from local taxes in accordance with the agreement with the MOU.
Employees, for whom an hourly rate is set, such as activity and substitute teachers, have to fill in complete and
submit a monthly timesheet. This includes activity teachers and substitutes. Time sheets have to must:

state the name of the employee,

his/her Business/Operations title,
date of filling of the timesheet,
total of hours worked during the applicable time period, reported and
a separate line for every working day day of work during the applicable time period, including the reporting
work date, number of hours worked, and a description/explanation if needed.

The time sheet has to must be confirmed with employees signature. The Bookkeeper then calculates total gross
wage according to hourly rates fixed in corresponding employment contracts. The Director approves time sheets by
signing them before the payment is made.
Time sheet Appendix 4.2.6.
For missed days, pay is deducted according to daily salary. To get a daily salary, monthly salary must be divided by
working days (excluding public holidays and weekends) of that month. NB! School holidays are considered workdays,
except during summer when employees have officially registered to be on vacation.

19

Sick Leave and Personal Leave: All full time employees are entitled to receive 2 (two) personal leave days. Rules for
that such days are stated in Staff Handbook, as are rules for Sick leave. Employees with expat contracts are entitled
to an amount of fully paid sick leave according to AISF expat staff policy.
Leave without pay may be used with mutual agreement of the employee and the Director. An employee must write
and sign an application stating the duration of leave and a request to withhold salary. The Director has to must
approve the application with his/her signature. The Accounts Assistant then calculates deducted pay for missed
days as described above. Leave taken without approval of the Director will automatically be considered leave
without pay.
BONUS
13 month bonus
The 13th Month Bonus is paid to auxiliary/teaching staff at the end of every year (December)

Nassit
10% National Social Security Contribution is paid by Employer, and 5% is paid by Employee. and is It is deducted at
source for all Senior Aides, Teacher Aides, Janitors, Gardeners and Maintenance Personnel. All Consultants should
pay their Social Security Contributions on their one or own behalf as agreed on the Contract Sheet.
Payslips
On the same day that wages are transferred, pay slips must be given to all employees unless they have noted the
Accounts Assistant that they disclaim the right to receive a pay slip. Pay slips must contain information about wage
calculated (different kinds of wages, vacation pay and premiums on separate lines); withholding taxes, PAYE and
amount paid out. Pay slips must be put in an envelope or closed with a stapler so that they remain confidential.
All information about salaries is strictly confidential and should be discussed only in private. Without an employees
persons own permission, no information about his/her earnings can be given to may be shared with any third party
except institutes stated by law (Tax Board etc.).
Monthly Salary Distribution - Appendix
Terminal wages / End of Service Benefit are calculated according to Sierra Leone law. Terminal wages have to must
be paid out on the last working day of an employee, otherwise salary must be paid for all the delayed days each day
the payment is delayed beyond the last working day.

2.8. Taxes
PAYE taxes are deducted at source on salaries of Senior Aides, Teacher Aides, Janitors, Gardeners and Maintenance
Personnel according to the National Revenue Authority Tax act of Sierra Leone. Local Consultants do also pay a 5%
Withholding Tax, deducted at source. While Non-Sierra Leonean teachers and Administrative personnel are
exempted from all taxes and other levies in regard to salaries received for their professional services.
AISF is a non-profit organization.
The school has no tax liability. However, the school has an obligation to withhold and pay all taxes on salaries other
than for Non-Sierra Leonean faculty and administration as noted above (income tax, unemployment tax, pension
payments and social tax).

20

Sierra Leonean Tax Declaration (TSD) is filled in completed and the taxes are paid monthly by 30th of each month.
Statement of Earnings: all overseas hire will receive a statement of earnings for the previous fiscal year (Jan-Dec) no
later than 30th January each year.

2.9. Grants
School AISF receives an annual grant for from the Office of Overseas Schools (AOS) from of the US Department of
State. This must be applied for in October each year for the following school year. The Grant application form
(GRASP) is sent from via the US Embassy. A list of projected expenses made will be added to included as part of the
application form. Bank details must also be specified. Copies of requests for grant funds are held among kept with
bookkeeping documents. The actual amount of the funds granted is not known to the school until May/June of the
following current school year (the year the application is submitted), but prior to the beginning of the school year to
which the funds apply.
These AOS funds are granted for the operational expenses of the school (such as educational materials, salaries of
US citizens) or allocated to special projects and purchases. AISF To get this grant the Director has to apply for it
according to the rules set by US Department of State, including the Directors signature. According to this the
application and resultant grant, the annual amount is fixed. When expenses have been made incurred the request
for grant funds can be filled in is filed by the Accounts Assistant/Business/Operations Manager. All expenses must
be documented (invoices, receipts, pay slips) and copies of those documents added to the application. Original
documents remain in the schools bookkeeping records.

2.10. Fixed Assets

Fixed Assets is compirses comprised of real property with the total cost starting at XXXXXX and assets used for more
than a year. Fixed assets are entered into the Fixed Assets Registry with the their acquisition cost.

The classification and the depreciation rates per year are:
Machinery and fittings 20 % (depreciated over a 5 year period)
Office appliances and furniture 33.3 % (depreciated over a 3 year period)
Building 10 % (depreciated over a 10 year period)

Depreciation rates can may be altered on the instruction of the Board. The Depreciation rate of the fixed assets is
calculated once a year on an annual basis. The actual depreciation rate on the new fixed assets is calculated
prorated based on the month when the asset is placed into service. starting with the start-up month; The
calculation of the depreciation rate end value of a fixed asset is based on the length of depreciation or the month
the asset is no longer used, if prior to the end of the depreciation period. of the replaced assets is ended with the
last month of operation. The method of calculating the amortization rate of fixed assets is linear, and the Fixed
Assets Register is maintained in an Excel spreadsheet. Accounting the fixed assets is based on the Excel table

2.11. Budgets, Monitoring Expenses

Accounting and Reporting:
The Director is responsible to the School Board for accurate and full reporting of all income and expenses. A
financial accounting system will be set up is maintained to meet the needs of that satisfies the needs of the
auditors, the Director and the School Board. Accounts will be reviewed monthly first by the Finance Committee of
the Board, and then the finance committee will make followed by a report a Finance Committee Report to the
Board as part of the monthly Board Meeting agenda and packet. The Accounts Assistant/ Business/Operations
manager will attend all finance and Board meetings.

21

The yearly annual budget is drafted in December by the Director, Business/Operations Manager, and Accounts
Assistant, with input from the administrative team. It is then and presented to the Finance Committee. It is typically
based on previous years expenses, inflation rates, and prognosis forecasts of changes for next year, including
program enhancements, salary increases, etc. Line items in the budget must be in accordance with chart of
accounts, and may be If needed however, new line items may be created or old ones changed.
The Finance Committee makes recommendations to the Board at the March meeting so that tuition increases for
the upcoming school year may be set and parents notified of any changes no later the or than April 1st. and The
proposed (final?) budget is presented to the Association at its annual meeting in May.
A The draft budget is turned into becomes a final budget in September once actual enrollment (hence income) is
known. The final budget is approved by the Board in September (or October? We often found that the discussion of
the final/revised budget took place in September, but actual approval happened in October). The final budget is
then entered into Quick Books. As a result Thereafter, monthly reports of Actual Expenses Compared to Yearly
Budget are completed for Finance Committee and Board review. It The monthly report includes the following:
states
the amount budgeted,
the amount earned/spent so far to date (end of the previous month),
the difference between budget and actual,and
the % of difference between budget and actual.

The monthly reports are included in Board packages as part of the Finance Committees report.

Staff budgets are set up to fix amounts given to the staff for buying supplies for their classrooms and educational
materials for their subjects. Rules for staff budgets are fixed in Staff Handbook under Books and Materials and
Classroom Budget.
Monitoring expenses compared to staff and classroom budgets is done in Quick Books by the Accounts Assistant
according to the actual invoices and receipts received. Administrative Assistant keeps record of placed but not yet
fulfilled orders. Every teacher has right to may ask for information about his/her allocations. All exceeding Any
expenses exceeding budget (fund allocated?) must be approved by Director in writing before the bookkeeper
reimburses receipts/pays invoices.
Reserve Fund: Each fiscal year the Board shall attempt to maintain a minimum of ten per cent of total operating
budget in a reserve fund.
Chart of accounts: Appendix

2.12. Audit
The annual report of the accounting department is submitted to the Board for approval. The School Board orders
the auditors report to evaluate the activities and accounting of the school.

The annual report of AISF is compiled by the Director with input from Primary and Middle School Coordinators,
Business/Operations Manager, and Board Chair or Board Committees.
The independent audit is performed by a different company every 3 5 years. The Board shall contact and authorize
an audit firm to conduct a full audit of the schools accounts at the end of each fiscal year. Auditing should be
booked for October, as the annual report has to be is approved at the Annual General Meeting (AGM) in May.

22

2.13. School Treasury Policies

The school aims to build a reserve to approximately 6 months of total operating expenses is to be held on deposit.
These cash reserves are important to ensure that the school can plan sufficiently far into the future to protect the
school from having to adjust its teaching capabilities and operations mid-year as a result of an unforeseen reduction
in the level of enrollment and, therefore, of income.
Currency and Devaluation Risk
The school calculates its fees based in USD to reflect the fact that a large proportion of the schools costs are
incurred in USD.
To achieve the principal objective of ensuring funding for a year in advance, the majority of the reserve funds should
be held in USD. This will minimize the impact of any devaluation of Leones against the dollar.
Policy - At least 60% of the funds held by the school should be held in USD, as the USD is a more stable currency
Liquidity
The f Funds need to be available when the school requires . However, in normal circumstances the funds will not be
used within a timeframe that is not predictable. Longer-term deposits usually earn higher interest rates.
Funds needed for the operation of the school are typically spread throughout the year. While funds are to be
available as needed, AISF seeks to gain interest on funds not needed until later in the school year. Therefore, some
funds are placed in short term, but higher interest accounts.
Policy - To balance the liquidity needs and the interest earning potential, the funds should be deposited within the
following limits:
Overnight

20 to 50%
1 week to 1 month
30 to 50%
3 month or greater 0 to 50%

No funds should be deposited for more than 6 months, as this limits availability and flexibility to meet unforeseen
events.
Credit Risk
There is always a small risk that a financial institution may fail. In Sierra Leone depositors are protected to a level of
????. Any deposit in excess of this limit will be either partly or fully lost if the financial institution holding the deposit
failed.
Policy - To reduce the impact of a failure of a financial institution in which deposits were made the school will invest
no more than USD 750,000 in any single institution.

23

Student Administration
3.1. Students
Student enrolment
Students may be enrolled throughout the school year.
Response to admissions enquiries through e-mail should include current Prospectus and Admission Application. For
definite enrollees also Registration Application, Health and Data Form and Calendar may be sent by e-mail with
request to return the filled completed forms to the following e-mail <aisfinfo@yahoo.com>.
Enquiries in person parents visiting the school are issued an info package:
Greeting letter from Director
Prospectus
Brochure
Admission Application
Registration Application
Health and Data Form
Calendar (of current or following school year)
PTA Info Packet

The contents of the package may be changed, depending on the specific enquiry and of the previous paperwork
already issued to the family.

Enrolling students will additionally receive:

From the office:
Directory (updated)
Invoice (Prepared by the bookkeeper and sent by e-mail)
Student Handbook

From Homeroom teachers:
Class schedule

For enrolment the student must submit the following completed forms:
Admission Application
Registration Application
Health and Data Form
Prior school report
Vaccination record
Passport copy of picture page

A paper file has to be opened is created for any each new student, this which will contain all submitted enrolment
documents and any following additional paperwork concerning the student. The files are kept in the Directors office
and are confidential.

The data of enrolled each student and his/her parents must be inserted entered into the School Directory database
in Access format all address books and other pertinent files (I am not sure what this part means.).

24

A copy of Health Data Form is given to the nurse and it is his/her responsibility to share information with teachers.

The completion of all necessary actions regarding student enrolment is supervised by the Secretary and followed
through according to the Student Enrolment Checklist.

Leaving Students

After a spoken Upon verbal or written note notification from the parents about the upcoming withdrawal of their
child(ren) a Withdrawal Form should be sent to the parents. Within appropriate time before the student departure
date All staff should be notified in a timely manner about a students withdrawal, along with a request for anyone
involved with the education of the particular student to see that all mutual responsibilities regarding the
withdrawing student are met. between the student and the member of the staff and homeroom.

Student will need to return to the school:

All library and classroom books and other borrowed resources

The Administrative Assistant will prepare the Leaving Packet for the student. Leaving Certificate states the dates of
enrolment and withdrawal of the child in AISF as well as the signatures of the Homeroom Teacher and the Director.

The Leaving Packet contains the copies of:
all Report Cards (stamped with the school stamp) the student has received at AISF,
a copy of students Health and Data Form, and as well as
any other pertinent academic and health related documents.

The Leaving Certificate will be is given to the student during the last assembly he/she attends, at the leaving
ceremony, or on his/her last day of school.

NB: No report cards or leaving documents are sent out before all school fees are paid.

The Administrative Assistant will supervise the completion of all pertinent requirements according to the Student
Leaving Checklist.

Information to Parents/Guardians

Any paper/print information on paper that needs to reach all families in the school will be sent out via the person
picking up the child from school. The secretary holds a list where of the youngest sibling and only sibling child in
each family is marked and distributes the information accordingly by leaving the paperwork into the homeroom
teachers mailboxes or delivering the papers into to the classrooms.

Report cards

Report cards are issued to all the students at the end of all each of three trimesters. As of SY 2011-12, complete
Report Cards in PDF format are sent to the parents through via e-mail on the last day of the trimester, with all
siblings Report Cards attached to a single e-mail. that is sent to both parents in 2011-2012. All school Report Cards
are also printed out and issued to the parents in an envelope (all siblings Report Cards together in one envelope).
The Report cards from previous school years prior to SY 2011-12, that were issued only on paper, may be scanned
and forwarded to the parents through e-mail on their request.

25

Attendance List

The secretary prepares an attendance list for each trimester and distributes it to the homeroom teachers by the first
day of the trimester at the latest. Teachers will keep official record of students attendance and use report this data
on report cards.

Attestation Letters

Upon parents request the office will issue an attestation letter stating students enrolment at the AISF with any
additional (public) information requested. Such Attestation letters have to be are printed onto the AISF letterhead
and signed by the Director, with a A copy of the letter has to be made for placed in the students file.

Student Council

The Student Council organizes some activities for which the help of the Administrative Assistant may be required.
The Student Councils cash funds are kept in the office safe. This cash may be given out only to the members of the
Council or any authorized person for a designated purpose only.

Lost & Found

Lost & found items (clothing, footwear etc) are kept in a box in the front entrance. During bigger events in at the
school these may be displayed for the parents. If an item has been in the lost and found box longer than one school
year it may be donated to a local organization

3.2 Supplies
Office supplies

Office supplies are ordered monthly according to the order form filled by all teachers and compiled by the staff
member responsible for ordering office supplies. The Secretary/Administrative Assistant forwards the order to the
office supply company.

Teachers compile a list of their other classroom supplies needed, and the Amin office creates a list of general
supplies needed. The list which is then forwarded to the Director for final approval prior to placing the orders with
to from which the order can be placed and sent to the respective companies identified and approved vendors.
Payment could be is made through via credit card or USD/Le check.

IT supplies are ordered under the guidance of the IT Coordinator from any supplier he/she finds appropriate.
Paper Supplies

Regular A4 AND A3 copy paper could be is ordered overseas from School Specialty or locally from Musa Sharafdeen
& Sons, Ecowas Street, Freetown. Colored A4 paper as well as colored vanguard could be obtained from Musa
Sharafdeen & Sons, Ecowas Street, Freetown and H. M. Safideen & Sons, 28 Malamah Thomas Street, Freetown.

Drinking Water
Water for the coolers in the corridors is ordered from Foodland, 8 Sir Samuel Lewis Road, Aberdeen. The custodians
change empty bottles as and when they are needed typo be refill to be refilled. Water coolers are cleaned monthly
according to regulations and instructions from the US Embassy Lab.

26

Cleaning Supplies
The maintenance staff notifies the Administrative Assistant when new items for the toilets and other cleaning
supplies are need. needed.
Copiers

The office copier is a Xerox Work Center Pro 420. and the personnel responsible for maintenance It is currently
maintained by Joseph Kargbo, Office Equipment Technician, 28 Pratt Lane, New England, Freetown.

School Letterhead

School letterhead should be used for all official documents (attestation letters, transcripts, official correspondence
etc.)

AISF Brochures

AISF brochures need to be done still need to be created.

Newspapers, Magazines

Newspapers and magazines are ordered after consulting with the Librarian and the Director. The Library Assistant
follows up on the subscriptions.

3.3 Board

Board Meetings

Board Meetings are held once a month, on the third Thursday of the month. Coffee, tea and snacks are prepared for
the Board meeting. Meeting materials and documentation for the Board members are sent to Board members on
the Friday before the meeting.

3.4 Events

Leaving/Graduation Ceremony

Leaving Ceremony: The Leaving Ceremony is an important part of life at AISF, as it is a time for closure. It
allows students and teachers to say good-bye and includes the following:
Welcome from the Director
Moving Up -5th grade to Middle School
8th Grade Speeches
Leaving Certificates
Award for Academic Excellence presented by US Ambassador
Thank you to teachers leaving- Board Chair
End of the year slide show
Songs (one for Early Childhood/Primary/Middle School)

The Leaving Ceremony begins at 8:30 or 9:00 and students leave campus when the ceremony ends. This is
considered a day of school a school day when counting days of attendance.

A staff lunch follows the leaving ceremony, usually about noon 12:00.

27

Book Week
Book Week takes place annually in February. The teachers plan the events for the week with additional help from
the TAs in finding presenters, performers or making any other contacts needed.
Art Exhibition
AISF has had annual exhibition of students artwork in the spring.

3.5

Staff

Each staff member has a file that contains copies of employment applications, references, police clearances, etc.,
diplomas, employments contracts and any other document concerning the staff members employment in AISF.
These files are kept in the filing cabinet in the office.

Staff Database

All new employees must be included entered into the staff database for teachers. The Secretary is responsible for
updating the information on in the database, including the general information and professional development.
Employees who have left the service are marked accordingly in the staff database, including their last day of
employment.

E-mail Address

Each staff member has a personal e-mail address, first initial. Lastname_aisf@yahoo.com. The Administrative
Assistant updates the e-mails group according to the current list of employees.

This will be changed in 2013-2014. ???

Living Work Permits for Expat Overseas Hire Teachers

Expat Overseas hire teachers need are required to have Sierra Leone Work permits. The handling of documents
usually takes about one month and is currently done with the assistance of the US Embassy by Miss Juliette.

Moving in Guide

The Moving in Guide is an information packet that is issued to new overseas hired employees.
New Teachers
New Teachers: New teachers must arrive one week before the scheduled PD week (last week of August). The
purpose of this week is to get teachers settled into Sierra Leone and their new homes before the school year
begins. When a new teacher arrives he/she should be is met at Lungi airport by an expeditor, and the Director
should meets them at the water taxi. Every effort should have been made ahead of time to secure housing for
the new teachers before his or her their arrival. If housing has not been secured, then other teachers or the
Director may host the new teacher. They are reimbursed at a rate of $100 a day with meals included, or $50 a
day if breakfast and dinner are not provided.
New teachers should be met with:
Their Moving In Allowance with $1000 in USD cash and $200 USD in Leones cash
A Phone with 500 credit (this phone must be returned when they leave AISF)
The Moving In Guide

28

Emergency telephone numbers on a laminated card

The Brandt Guide to SL (that must to be returned when they leave AISF)

Below is an example of the Orientation week for the 2012-2013 school year that may serve as a guideline.
Orientation Week and PD Week
School Year 2012-2013
Draft V2- All tentative
We will try and balance school and personal needs for everyone but as this will be the first formal orientation for AISF we will need your feed back at the
end to let us know what works and what does not.

August

16th

17th

18th

19th

Sharon Arrives

Sharon in
office

New Teachers
arrive

New Teachers
arrive

22nd
Wed.
School
9:00
Intro to Krio
Intro to line
taxis
Shopping
Juliette
Dinner for new
teachers @
Sharons

23rd
Thurs
School
Will go over
school pay,
who is who a
bit about the
history of the
school
Walking tour
of Freetown

24th
Friday
School
Intro to African
Dance
Taste of Africa
Fabric shopping
Intro to tailors.

25th
Sat.
Samsos
Beach
10:00-4:00
School will
cover lunch
This will be if it
is not raining

29th
PD
PD/Lesson
Plans
Reports
Middle School
Team
meeting
Classrooms

30th
PD
AERO
Standards/
Unit Plans
Primary
Team
meeting
Classrooms
Pay Day/ Go to
the bank

31st
Staff Meet
Nuts and Bolts
Classrooms
Cocktails/
snacks SAS
4:00
Teachers/TAs

Sept. 1st
School can be
open from 8-3 if
needed

19th
Sun.
New
teachers
arrive
11:30
Grocery
shopping
Quick trip as
there is
going to be a
holiday on
the 20th.



26th
Own your
own

20st
Mon.
Will arrange
for Pick -up
Probably a
Holiday
Brunch at
Sharons for
all new
teachers
Q and A
Rest for the
day- nothing
will probably
be open

21st
Tues.
School
Pick up 8:00
TOUR
9:00 start
Q/A Host
country staff
10:00
RSO Briefing
Lunch
School will
pay
1:00
AISF Staff
Host Country
Culture

27th
28th
8:00 start
8:00am start
Breakfast
PD-Atlas
Staff meeting ECC Team
Vision
Meeting
Collaboration Library
Team
Meeting TAs
building
Classrooms
activity

Committees/J
ob

Selection of
local
notebooks to
choose from

29

3.6

Emergency Procedures Manual

The Emergency Procedures Manual lists all hazards, precautions and procedures regarding the schools security. The
manual is updated annually and should be is given electronically to all teachers and staff.

3.7

Activities

Beginning in 2013-2014, extra-curricular activities are held after the regular classes at 15:15 16:15 beginning in
2013-2014 on Mondays, Tuesdays, Thursdays and Fridays. The activities are cancelled on half-days (classes run until
12:00, noon). There are no after school activities on Wednesday when school finishes at 1:00. The list of activities
offered is updated each trimester. The first and last date for the activities each semester is decided in the beginning
of the school year. Usually the activities start on the 2nd week of the trimester and end one week before the end of
the semester, depending on the exam schedule. All overseas hired teachers have contractual responsibility to offer
an activity for at least two trimesters per school year. The Activity Coordinator compiles a list of the activities
offered and finds new activity leaders if necessary.

The local Local hire TAs and teachers offering an activity will get be paid according to the costs of the activity and
the activity leader is required to pay a portion to an assistant (dont understand this statement). Activity leaders
from outside of school will get receive a contract agreement** and also need to must submit a time sheet in order
to be paid. (**See comment below) The Admin Assistant is responsible needs to assign for assigning an appropriate
premise location/classrooms for each activity. A price may be set on an activity, depending on the nature of
particular activity. Usually a price is set when the activity requires extra resources and materials (e.g. arts and crafts).
The activity leader may also set a limit for the age group the activity is offered to and the number of students
admitted.

**In Rabat, the term used is an agreement since a contract implies a legal relationship between an employer and
employee. This, of course, has broader legal implications than an agreement between an outside service provider
and a the play allowing an activity to take place (AISF). Rabats agreements make clear that the provider is not an
employee of the school, that the fees paid to the instructor go directly to the instructor and dont pass through the
business office, and that the provider pays the school a fee for use of (allowing the provider to teach the activity at)
the school.

The Activity Coordinator and Admin Assistant send parents the list of activities about one week prior to the first day
of the activities. Parents are asked to notify the office through e-mail or by hand on the list provided with the e-mail
which activities their child (ren) is (are) going wish to take. The Secretary will then make a list of students for each
activity. For activities with limited attendance the list will be compiled on first come, first served basis. If less than
2 students have signed up for an activity the activity is going likely to be cancelled. Cancelling an activity is up to the
discretion of the Director.

Once the lists are compiled, the parents will be sent a confirmation about the accepted attendance enrollment of
their children to the in activities. In case any activities are an activity is cancelled, the parents are suggested
another suitable provided a list of other activity activities for the same time. This should be done These steps should
be completed at the latest on the Friday before the activities start the latest. Receipts are to be issued for all paid
activities.
The Activity Coordinator will supervise the whole activities process, including notifying the parents if an activity is
unexpectedly cancelled (e.g. due to leaders illness); finding a replacement for the leader, if possible; collecting the
activities fees; following up on the payments due, etc.
Field Trips

30

Field trips are usually organized by a Teacher with additional help from the Administrative Assistant if necessary.
Field trip forms must be filled out at least two weeks before the trip, and all trips must be curriculum related and
approved by the Director.

Transport

Parents provide transport for students. We also rely on parents for most field trips, as busses are very
expensive and do not have seat belts.
The school provides Ibrahim with a monthly transport allowance as we often use his okada
(motorcycle) for school errands.
If the okada is not available and a staff member has to go into town we pay for a chartered taxi
(currently 20,000 Leones an hour) It is not possible to get a receipt for a chartered taxi.
Host Country National Staff receive a transport allowance of 80,000 Leones a month as per Sierra
Leone Labor Law
Overseas Hire teachers receive $2000 at the beginning of a two year contract and at the end of a two
year contract
Overseas Hire teachers currently receive $1000 for their mid-contract allowance.


Recycling

Currently the school only recycles paper, however the a recycling committee should be set up to look into other
areas of recycling within the school.

3.8

Community Service

Community Service: Although AISF currently does some small community service activities (donations of used books
and materials to local schools and orphanages), and there is supposed to be a community service committee, it is
something that really needs to be emphasized in the currently years this is an area that needs attention as soon as
possible, especially as the school looks towards becoming a PreK-12 school offering the IB Diploma.

3.9

Documents and PR

Prospectus
A prospectus for the school has not yet been developed. This is an important PR/new student and family
recruitment document, and would be helpful for teacher recruitment. This should be a priority item for
development post re-opening.

Directory

The data of all new students is entered into the Access database in Secretarys computer. The Students Directory is
printed out from that the database and copied one for each family and teacher. The following pages need to be
added:

Front page
A page with the list of teachers, their phone numbers and e-mail addresses
List of enrolment (with the date of update)
Emergency Phone Tree to be done

31

The latest version of the Directory should be kept on Secretarys desk; this should be updated with each new
enrolee. Once the families have received a Directory in the beginning of the school year, an updated version should
be sent out, depending on the amount of changes done updates should be sent via email as changes occur. The
likely time to send out an a printed updated version is the beginning of the second trimester.

School Calendar

The School Calendar for next the upcoming school year stating the school holidays and the first/last day of school is
created in October and presented to the Board (?) for approval. The Secretary will put creates the calendar into a
usable and transferable format in Excel, as well as creates a list of Calendar Events in Word format. The latter should
include all holidays, dates of Open House, dates of parent/teacher conferences, first/last day of the activities and
any other important date that is decided and would be appropriate to list. The dates of holidays may be used in
Prospectus. The whole Calendar in Word format should be included in the Student/Parent Handbook.

Correspondence

Correspondence between AISF and companies/institutions is printed out and filed into binders in sections carrying
the names of each company/institution or a particular topic. All contracts and agreements are filed along with the
correspondence.

Filing

All documents that need to be preserved are filed into an appropriate file in the office. New files may be created,
should there previously be no appropriate file.

3.9

Communication

Most of the internal communication between teachers and staff is done via e-mails. Teachers need to check their e-
mails at least twice a day. The Director sends out a daily bulletin to all staff stating the days events, and includes
reminders along with acting as a reminder and including any other topic that needs general addressing.

Schools regular communication with parents is done through AWOKO a weekly bulletin for the parents with any
news and topics that concern the students and parents. This is sent out to the parents on Fridays by the
Administrative Assistant. Items for AWOKO should be given to the Administrative Assistant by (Wednesday???)
each week.

Parents are welcome to reserve a time to meet the childs teacher. Twice a year a special time is designated to such
meetings. for parents to meet with teachers. Parent/teacher (/student) conferences are usually held in December
and Student-Led Conference in late May or Early June.
Administrative Assistant creates a sign-up list, send to teachers for review and sends it to parents. This should be
done on Friday before the conferences start the latest.
Teachers will all need to get a schedule of their meetings and a copy should be kept in the office to keep track of any
necessary changes.

Postal Services

School Secretary receives mail through the United State Embassy in Freetown, which is handed over to the Director
or through the DHL.
Packages coming to the school or teachers that are held in the post office will be either picked up by the individual
or ordered to be delivered straight to the school.

32

3.10 Security

School uses the services of SSGI. SSGI provides the school with two security guards who are present both during the
day and at night.

Fire and Emergency Drill Procedure need to be developed.

3.11 PTO

The PTA (Parent-Teacher Organization) organizes various activities in the school, and the Administrative Assistant is
sometimes asked to assist. The PTO cash-box should be is kept by the PTO.

3.13 Legalities

There is an a Memo Of Understanding between the United States and Sierra Leone Government that included AISF.
It helps AISF operate in the business and governmental environment of Sierra Leone.

3.14

Middle States Accreditation

The school is accredited by Middle States Association of Schools and Colleges (MSA), and received 5 year renewal in
November 2011 with one item for attention due February 2012. The school should begin the next self-study in
2014/2015, with full visit in 2015/16. (Given the closure of AISF during the 2014/15 school year, MSA has indicated
that an extension is possible. They should be consulted once AISF is again open, and look to do the self study in the
2016/17 school year, rather than the 2015/16 school year if at all possible. The full visit would then take place in the
2017/18 school year. If they require the self study to be done in the 2015/16 school year, additional help may be
needed, given the demands of the partial start-up in 2015/15 followed by a full start up a year in school year
2016/17.)

3.15

Inventory

At least once a year an inventory of assets takes place within the last two months of the Business/Operations year.
A committee comprising the Director, the representative of the division and the Accounts Assistant arranges the
inventory. All the members of the committee and the person responsible for the stock (and/or the assets) sign the
inventory report. The results of the inventory are compared with the accounting records. The inventory enables
AISF to adjust the current data with the actual in the schools accounting records, with and any necessary
corrections are made in the accounting registers as approved and appropriate.

Extraordinary inventories are arranged when the person responsible for a group of assets is replaced, after a fire or
burglary, etc.

33

4. Appendices
4.14 Administrative Assistant
4.14.1 Job Description

The American International School Of Freetown

2012-2013

The Administrative Assistants Job description- Full Time:
Qualifications:
Excellent English and communication skills
Working knowledge of word/excel
Team Player
Excellent organizational skills
Duties and Responsibilities:
Assistant to the Director and the Board of Directors
Ensures AWOKO is sent each week/Ensures morning bulletin is in notebook each morning (responsible for
the publication of the AWOKO , weekly newsletter)
Assists with the administration and organization for field trips, school activities and special projects for
students.
Liaises with parents and the PTO
Maintains contacts with school suppliers such as the photographer, carpenter
Assists with compiling and distribution of the school calendar, monitors activities and update as necessary
Responsible for monitoring and updating the Directors schedule
Answers phone/runs interference
Maintain an awareness of the current Labor Laws
Prepare and update necessary personnel documentation, ensures that accurate information is kept of staff
members and students
Assist with the supervision of the school maintenance personnel and security guards
Run errands requiring Sierra Leonean expertise
Provides written and oral translations
Provide support to teachers: travel , organization support and distributing information
Organize paperwork and keeping track of book /supply orders
Ensuring that the filing system is accurate and updated regularly
Contact lawyers on legal matters
All other duties assigned by the Director

4.3.2

Accounts Assistant
PURPOSE

34

Under the direction of the Director, and the Business/Operations Manager the Accounts Assistant acts as the
representative and authorized agent of the school in accounting matters affecting AISF. The Accounts Assistant
reports to the Business/Operations Manager and the Director and is evaluated annually by the Business/Operations
Manager on the basis of this positions Job description and objectives established on a yearly basis.

Accounts Assistant: The Accounts Assistant as the representative and authorized agent of the school in
Business/Operations matters not covered by the Business/Operations manager, and reports to the
Business/Operations Manager and Director. Candidates should possess the intellect and financial acumen to provide
direction and leadership, organizational ability, initiative, a willingness to work as part of a team and strong
communicative and interpersonal skills in English are essential.

QUALIFICATIONS
1. Organizational ability, initiative, and effective communicative and interpersonal skills.
2. Previous successful accounting experience in a similar institution.
3. Evidence of knowledge of budgets and budgetary practices.
4. Familiarity with technology in the Business/Operations setting.
5. Excellent knowledge of the fiscal laws of Sierra Leone

DUTIES AND RESPONSIBILITIES
1. Assists in maintaining financial and accounting controls and reporting procedures to ensure the financial
integrity of the institution,
2. Ensures that Business/Operations procedures and practices are maintained in the following areas:

-
Purchasing, receiving, warehousing, equipment.

- Handling all accounts payable

- Banking for school accounts

- Prepare and execute monthly payroll for all staff

- Taxation.

-
Periodic budget status reports.

-
Compliance with government requirements

- Reconciles the petty cash account

3. Assist in providing information for the annual audit
4. In conjunction with the Business/Operations Manager, Director and Board, initiates and/or supports efforts
to keep parents, teachers, and companies informed as to the Business/Operations objectives and practices
of the school.
5. Has to ensure information inputted into quick books is accurate
6. Learns, interprets, and applies pertinent AISF policies, rules, and regulations.
7. Assists in providing detailed monthly reports for the Director and the Board.
8. Maintains cooperative working relationships with those contacted in the course of work.
9. Performs other duties as assigned by the Business/Operations Manager and Director.
10. Keeping accurate records in respect of attendance, sick leave, bereavement leave
11. Reconciles Bank statements monthly









4.3.3. American International School of Freetown

35

2013-2014
JOB DESCRIPTION
Position: Teacher

1. Student Learning Needs Goal:

To identify the students' entering knowledge and skills in relation to the curriculum objectives for
the subject.
Elements: Conducts formal/informal pre-testing Utilizes prior achievement records
Refers students with special needs

2. Course Content and Instructional Materials
To apply a program of instruction consistent with the students' identified learning needs and the
school's curriculum objectives and instructional materials.
Relates specific student learning outcomes to be attained in relation to student needs and the
AERO curriculum standards and benchmarks
Determines a sequence of learning experiences
Utilizes School adopted instructional materials
Selects and utilizes appropriate supplementary materials but not as a substitute to the use of
school adopted base program materials without prior consent.
Develops and utilizes written plans, which includes weekly lesson plans, as the basis of instruction.
Develops curriculum using ATLAS mapping program

3. Teaching Strategies
To apply appropriate teaching strategies consistent with the students' learning needs, selected
curriculum and time allocations.
Gain students' attention Informs students of learning objectives
Stimulates recall of prior related learning
Presents the curriculum material
Provides learning guidance
Elicits the desired knowledge/skills performance
Provides feedback on learning
Assesses learning progress
Reinforces retention and transfer of learning
Employs other resources

4.Classroom Environment
To create and manage a classroom environment conducive to student
learning.
Develops and communicates to students expectations regarding their behavior and the consequences
Seeks to develop relationships between self and student and among students based on:
listening to others
mutual respect concern for others
positive reinforcements of desired behaviors and attitudes
Makes appropriate use of instructional time and planning time
Maintains an appropriate physical environment
Maintains appropriate individual, class and program records

5.Parent Relations

To facilitate student learning through parent-teacher communication.
Communicates regularly students' academic and social progress and needs to parents

36

Listens to parent requests for information/assistance and responds through conferences, telephone
conversations and written communications.
Communicates the classroom instructional and discipline program
Listens to parents concerns and opinions on the education of their children
Encourages parents to provide at-home educational support
Provides trimester reports
Reviews ISA tests with parents
Ensures reflection takes place and portfolios are compiled
Facilitates Student-led Conferences

6.Professional Development
To improve the effectiveness of one's own teaching competencies.
Conducts an annual self-evaluation of performance competencies
Responds to supervisor's performance evaluation recommendations
Participates in required school sponsored in-service and school-wide curriculum planning and coordinating
Selects other professional development programs and activities as the need arises

7.
Professional Conduct
To develop and maintain standards of professionalism.
Adheres to AISF code of conduct
Be an active participant in after school activities/school programs/activities/assemblies
Conducts relationships with others based on: listening to others
Mutual respect concern for others positive reinforcements of desired behaviors and attitudes

To perform duties as assigned pursuant to the Employee Contract and as directed by the Director

4.3.4.

JOB DESCRIPTION
Teacher Assistant
To assist the teachers in achieving student learning objectives that promote student success within and outside the
classroom.
Teaching Assistant will provide:

clerical and creative support

student support individual or small group with teacher oversight

DUTIES/RESPONSIBILITES: Teacher Assistant responsibilities will vary because of grade and/or department
assignments, but job responsibilities may be some or all of the following:
Operate and care for equipment used in/out of the classroom for instructional purposes, including
photocopying and laminating
Provide clerical support as directed by the supervising teacher
Under supervision of a teacher, keep bulletin board and other school displays up to date and prepare learning
materials.
Assist teachers with exhibitions /assemblies/plays etc.
Under supervision of a teacher, distribute and collect student work and materials as directed
Maintain the database of materials
Contribute to management of students behavior within and outside the classroom.
Help to ensure the safety and order of children
Substitute when necessary
Monitor students as directed by the teacher
Monitor children on playground, as they go to and from the classroom or specials, during recesses,
assemblies, student performances, lunches, play periods, after school, emergency drills and field trips to

37

ensure safety and order of children.
Assist with student line-ups, warming lunch, snack, clean-up, toilet routines and help students with their
clothing.
Observe AISF employment guidelines
Observe designated work hours.
Understand and carry out directions from supervisors
Comply with AISFs guidelines regarding employee dress, conduct and behavior
Demonstrate safe, ethical and responsible behavior
As requested or assigned, participate in formal or informal staff meetings
Participate in other duties as assigned by the Director

QUALIFICATIONS AND EXPERIENCE REQUIRED:
Must be proficient in English
Willingness and ability to work well with children
Ability to work successfully and enthusiastically under supervision
Demonstrated ability to work as a member of a team



4.3.5
4.3.3. American International School of Freetown

2013-2014
JOB DESCRIPTION
Position: Teacher

4. Student Learning Needs Goal:

To identify the students' entering knowledge and skills in relation to the curriculum objectives for
the subject.
Elements: Conducts formal/informal pre-testing Utilizes prior achievement records
Refers students with special needs

5. Course Content and Instructional Materials
To apply a program of instruction consistent with the students' identified learning needs and the
school's curriculum objectives and instructional materials.
Relates specific student learning outcomes to be attained in relation to student needs and the
AERO curriculum standards and benchmarks
Determines a sequence of learning experiences
Utilizes School adopted instructional materials
Selects and utilizes appropriate supplementary materials but not as a substitute to the use of
school adopted base program materials without prior consent.
Develops and utilizes written plans, which includes weekly lesson plans, as the basis of instruction.
Develops curriculum using ATLAS mapping program

6. Teaching Strategies
To apply appropriate teaching strategies consistent with the students' learning needs, selected
curriculum and time allocations.
Gain students' attention Informs students of learning objectives
Stimulates recall of prior related learning
Presents the curriculum material

38

Provides learning guidance
Elicits the desired knowledge/skills performance
Provides feedback on learning
Assesses learning progress
Reinforces retention and transfer of learning
Employs other resources

4.Classroom Environment
To create and manage a classroom environment conducive to student
learning.
Develops and communicates to students expectations regarding their behavior and the consequences
Seeks to develop relationships between self and student and among students based on:
listening to others
mutual respect concern for others
positive reinforcements of desired behaviors and attitudes
Makes appropriate use of instructional time and planning time
Maintains an appropriate physical environment
Maintains appropriate individual, class and program records

5.Parent Relations

To facilitate student learning through parent-teacher communication.
Communicates regularly students' academic and social progress and needs to parents
Listens to parent requests for information/assistance and responds through conferences, telephone
conversations and written communications.
Communicates the classroom instructional and discipline program
Listens to parents concerns and opinions on the education of their children
Encourages parents to provide at-home educational support
Provides trimester reports
Reviews ISA tests with parents
Ensures reflection takes place and portfolios are compiled
Facilitates Student-led Conferences

6.Professional Development
To improve the effectiveness of one's own teaching competencies.
Conducts an annual self-evaluation of performance competencies
Responds to supervisor's performance evaluation recommendations
Participates in required school sponsored in-service and school-wide curriculum planning and coordinating
Selects other professional development programs and activities as the need arises

7.
Professional Conduct
To develop and maintain standards of professionalism.
Adheres to AISF code of conduct
Be an active participant in after school activities/school programs/activities/assemblies
Conducts relationships with others based on: listening to others
Mutual respect concern for others positive reinforcements of desired behaviors and attitudes

To perform duties as assigned pursuant to the Employee Contract and as directed by the Director

39

2. 1. 2

American International School of Freetown

24 Hill Cot Brow, Hill Station. Freetown, Sierra Leone
Phone: 076 622453
Email:aisfinfo@yahoo.com
Website: www.aisfreetown.org

Report of a Business/Operations Trip

Isla Cameron

Report of a
Business/Operations trip
Destination:

Zagreb, Croatia

Dduration:

16. - 23. March 2012 (8 days)

Purpose:

AISA conference

amount currency

Date

Company

purpose

rate

total

333,33 USD

18-mrts-05 CEESA

participation

11,74890

3 916,26 EEK

627,52 HRK

17-mrts-05 Hotel Sheraton

hotel

2,09739

1 316,15 EEK

28-veebr-05 Columbus Travel

transport

14-mrts-05 Ergo

insurance

21-mrts-05 Zagorje

food

300,00 HRK

3 948,00 EEK
92,00 EEK
2,09467

To be reimbursed:

628,40 EEK
9 900,83 EEK

Both parties agree on disclaiming Per Diem.

Employee's signature, date:

Approval:

2. 1. 3.

Fixed Assets Inventory

American International School of Freetown
24 Hill Cot Brow, Hill Station. Freetown, Sierra Leone
Phone: 076 622453
Email:aisfinfo@yahoo.com

40


Website: www.aisfreetown.org
INVENTORY OF FIXED ASSETS

Tallinn, 11. November 2005

Sharon Sperry (Director), Don Fitzmahan
(deputy Director) and Helen Kivisoo
(bookkeeper) are on the inventory
committee.

Only fixed assets having cull value on balance sheet were included in inventory.

Acquisition Date
interior work - Vanalinna Ehitus O 17.06.2002

interior electricity - Ako Elekter AS
23.07.2002
interior work - Vanalinna Ehitus O
26.08.2002
elecricity in gym - Saue Elekter O
05.06.2003
windows - Glaskek AS
21.07.2003
office doors - Saku Metall AS
07.01.2005
roof repairs - Tabasalu Meistrid O

Fixed Assets: Computer Equipment

computer sets - IM Arvutid AS
fax machine Canon L240 - DMC Direct O
fono lock - Falk Eesti AS
4 computer sets - IM Arvutid AS
laptop & programs - Zebra Infossteemid AS

The inventory committee confirms that the
following inventory items physically exist
and are present in the school.

Signatures:

Acquisition Cost
266 680,00

40 238,00
445 219,90
38 940,00
27 642,40
30 984,00
=2 752
1 902 854,70 559,00

23.08.2005

Acquisition Date Acquisition Cost

19.09.2002
11.12.2002
27.05.2003
31.08.2004
23.02.2005

36 879,04
8 000,00
6 501,80
34 715,36
18 540,00 =104 636,20

Sharon Sperry Director

Don Fitzmahan - deputy Director

Helen Kivisoo bookkeeper

4.14.2 Classroom Inventory Form

American International School of Freetown

41

24 Hill Cot Brow, Hill Station. Freetown, Sierra Leone
Phone: 076 622453

Email:aisfinfo@yahoo.com


Website: www.aisfreetown.org

CLASSROOM INVENTORY FORM
(SCHOOLYEAR ________________________)

Date _____________________________________________________________

Classroom _____________________________________________________________

Teacher _____________________________________________________________

1. Item
Quantity
1.1 Books

1.2 DVDs

1.3 CDs

Please list on back of sheet the quantity and the titles of any classroom books, CDs, DVDs.
2. Furniture
2.1 Teacher's desk

2.2 Teacher's chair

2.3 Student desk high

2.4 Student desk medium

2.5 Student desk low

2.6 Student chair high

2.7 Student chair medium

2.8 Student chair low

2.9 Shelf tall

2.10 Shelf medium

2.11 Shelf low

2.12 Whiteboard

2.13 Blackboard

2.14 Filing cabinet - 2 drawer

2.15 Filing cabinet - 3 drawer

2.16 Filing cabinet - 4 drawer

2.17 Cupboard

2.18 Cubbies

2.19 Carpet

2.20 Large cushions

2.21 Sofa

2.22 Stool

2.23 Curtain

2.24 Blind

3. Other (please specify):

Signature___________________________________________

4.14.3 Summer leaving form

American International School of Freetown
24 Hill Cot Brow, Hill Station. Freetown, Sierra Leone

42

Phone: 076 622453

Email:aisfinfo@yahoo.com
Website: www.aisfreetown.org

SUMMER LEAVING FORM

Name______________________________________________________
If not applicable, please indicate NA
Summer pay will only be issued if this form is filled out and signed off by the Director

1.
1.1
1.2
1.3
1.4
1.5

Documents/Tasks
All faculty
Reports completed/proofed
Summer repair list submitted
Room inventory completed
Book shelves covered and/or room moved to new room assignment
Special reports on students (special needs, behaviour problems, recommendations
for parents and students)
Atlas Obligation for each year completed
Professional Development form filled out
Primary/Middle School Obligations
The official "holiday request"
Recruit hire leaving ISE
Leave forwarding address/email etc with Admin Asst.
Leave all information for new teacher
Leaving recruit hires are responsible for any open invoices for rent, phone, utilities,
closing bank accounts etc.

1.6
1.7
1.8
1.9
2.
2.1
2.2
2.3

Done

Staff returning in August:

address ......
phone/fax:.
e-mail:
travel plans (dates/locations/contact info).................................................................................
..................................................................................................................................................
..................................................................................................................................................

Staff not returning to ISE - new contact information:
address......
phone/fax:.
e-mail:

All necessary tasks completed, __________
Approved, _________________




(date)



(date)
_____________________________



__________________________
Employee






Director

4.15 Accounting
3.2.1

American International School of Freetown

24 Hill Cot Brow, Hill Station. Freetown, Sierra Leone

Phone: 076 622453

43

Email:aisfinfo@yahoo.com
Website: www.aisfreetown.org

CHART OF ACCOUNTS
DETAILS

AISF BOA
AISF CREDIT UNION
AISF USD
AISF SLL CURRENT
4000 DEPRECIATION
4001 Depreciation of building
4002 Depreciation of Generator
4003 Depreciation; preschool 2004
4004 Depreciation; Lot 1/Lot 2
4005 Depreciation; wall 2004
4006 Additions
1000 OPERATIONAL INCOME
1001 Tuition
1002 FY11 Grant 027-A001,#1,Sal Supp
1003 FY 10Grant 027-A001,#2,Edu.Mat
1004 FY10Grant027-A001#3,Inserv Tra
1005 FY10 Grant 027-A001#4,Dir,searc
1006 Scholarship fund donation
1007 Bank Interest
1008 CAPITAL FUND FEES
1009 DEVELOPMENT FUND FEES
2100 DIRECTOIR'S SALARY &
ALLOWANCES
2102 Director's Salary
2103 Director's Transport Allowance
2104 Director's Telephone Allowance
2105 Director's Utilities
2106 Director's Settling in Allowanc
2107 Director's Housing Allowance
2122 RETIREMENT FUND
2108 Director's retirement
2210 Admin Assistant retirement
2211 Admin Officer retirement
2212 Auxiliary workers retirement
2123
2101
2309
2200
2201
2202
2203
2204
2205
2206
2207
2208

STAFF RECRUITMENT
Director's recruitment costs
Teachers recruitment cost
ADMINISTRATIVE STAFF
Accounts Assistant's Salary
Administrative Officer's Salary
Admin Assistant's Salary
Instructional Aide's Salaries
Office Aides Salaries
Janitors/Gardeners Salaries
Medical for Auxiliary Staff
Bonus

Type
Bank
Bank
Bank
Bank
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Fixed Asset
Income
Income
Income
Income
Income
Income
Income
Income
Income
Income

Accnt.Code

4000
4001
4002
4003
4004
4005
4006
1000
1001
1002
1003
1004
1005
1006
1007
1008
1009

Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense

2100
2102
2103
2104
2105
2106
2107
2122
2108
2210
2211
2212

Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense

2123
2101
2309
2200
2201
2202
2203
2204
2205
2206
2207
2208

44

2209 Overtime
2300 PROFESSIONAL STAFF SALARIES
2301 Full-time teachers salaries
2302 Part-time teachers
2303 Substitute teachers
2304 Coordinator/supervisors stipend
2305 Teachers retirement
23001 PROFESSIONAL STAFF
ALLOWANCES
2306 Housing(oversee hired teachers)
2307 Medical (Staff not on med insur
2308 Travel subsidy
2400 TEXTBOOKS & EDUCATION
MATERIALS
2401 Computer software/peripherals
2402 Textbooks
2403 Educatuonal materials
2404 Educational supplies
2405 Atlas Rubicon
2500 SPECIAL PROJECTS AND ACTIVITIES
2501 Transportation costs
2502 Field trips
2503 Board expenses
2504 Small equipment
2505 Furniture
2506 Landscaping
2600 LIBRARY MATERIALS AND SUPPLIES
2601 Library supplies
2602 Library collection
2603 Library equipment
2604 Magazines
3100 PROFESSSIONAL FEES
3101 Annual Audit
3102 Accounting Servuces
3103 Lawyers on retainer
3104 Legal Fees
3105 School's Securities
3200 ACCREDITATION & STAFF DEVELOP
3201 Dir.Off subscriptions(Cat A)
3202 AISA Membership fees
3203 Inservice conference
3204 MSA & CITA provision
3205 Staff development
3300 INSURANCE
3301 Liability/property insurance
3302 Director's/Board insurance
3303 Evaquation insurance
3304 GLOBAL MEDICAL INSURANCE
3333 INTERNET SERVICE
3400 CLEANING & CUSTODIAL SUPPLIES
3401 Student maintenance supplies
3402 Custodial supplies
3500 MISCELLANEOUS EXPENSES

Expense
Expense
Expense
Expense
Expense
Expense
Expense

2209
2300
2301
2302
2303
2304
2305

Expense
Expense
Expense
Expense

23001
2306
2307
2308

Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense

2400
2401
2402
2403
2404
2405
2500
2501
2502
2503
2504
2505
2506
2600
2601
2602
2603
2604
3100
3101
3102
3103
3104
3105
3200
3201
3202
3203
3204
3205
3300
3301
3302
3303
3304
3333
3400
3401
3402
3500

45

3501 Employee outfitting
3502 Staff/parent/volunteer incentiv
3503 Community/public relations
3504 Others
3505 Bank charges
3600 DIRECTOR'S DISCRETIONARY
3700 BUILDING & EQUIPMENT
MAINTENANC
3701 Building repairs/maintenance
3702 Service contract
3703 Off equip purchase/maintenance
3704 Off supplies(Turner,station etc
3705 Admin comp software/peripherals
3800 SCHOOL UTILITIES

Expense
Expense
Expense
Expense
Expense
Expense

3501
3502
3503
3504
3505
3600

Expense
Expense
Expense
Expense
Expense
Expense
Expense

3700
3701
3702
3703
3704
3705
3800

3.2. 2. American International School of Freetown

DOS/Management Officer

2160 Freetown Place


Dulles, VA 20189-2160

Phone: +232-76-622-453/199-263

24 Hill Cot Brow

Hill Station
Freetown, Sierra Leone
Voucher No: ...

46

Fax: +232-22-515-335
aisfinfo@yahoo.com
Sharon Sperry, Director

Date: ..

BANK DISBURSEMENT VOUCHER

PAY TO: ..
Item No.

DISCRIPTION















Total

AMOUNT















Le

The sum of Leones

.


Cheque No: ..

Prepared by:


Payment approved by: .

Received by: ..
Director

47


3.2.3.

American International School of Freetown

DOS/Management Officer

2160 Freetown Place







24 Hill Cot Brow
Dulles, VA 20189-2160
Hill Station
Phone: +232-76-622-453/199-263 Freetown, Sierra Leone
Fax: +232-22-515-335
aisfinfo@yahoo.com
Sharon Sperry, Director
Voucher No: ..










Date: .

CASH DISBURSEMENT VOUCHER

PAY TO: ..
Item No.

DISCRIPTION















Total

AMOUNT















Le

The sum of Leones

Requested by: . Prepared by:

Payment approved by: Received by: .
Director

48

2.3.4. Sample Page of Cash Book

American International School of Freetown
24 Hill Cot Brow, Hill Station. Freetown, Sierra Leone
Phone: 076 622453
Email:aisfinfo@yahoo.com
Website: www.aisfreetown.org

AISF CASH BOOK FOR SEPTEMBER 2011

DATE

DETAILS

ACCOUNT

Cheque

Codes

No.

Dr

Cr

BALANCE

Le

Le

Le

1/9/2011

Cash balance B/Fwd

1/9/2011

August Salary to Janet Parker

1141047

1141047

1/9/2011

Cheque deposit

OOO61784

OOO61784

1/9/2011

Advance payment for receipt books

1141048

1141048

2/9/2011

Cheque deposit

540656

540656

25,187,000.00

66,758,150.67

2/9/2011

Cheque deposit

540657

540657

24,297,000.00

91,055,150.67

2/9/2011

Cheque deposit

OOO92210

OOO92210

27,915,600.00

118,970,750.67

6/9/2011

Cheque deposit

590220

590220

49,366,520.00

168,337,270.67

7/9/2011

Payment order

pmt order

pmt order

47,622,120.00

215,959,390.67

8/9/2011

Servicing of 88 KVA Generator

1141050

1141050

9/9/2011

Cach paid in to bank account

12/9/2011

26,062,180.62

Cheque deposit

O1322304

O1322304

8,678,029.95
25,187,000.00

17,384,150.67
42,571,150.67

1,000,000.00

1,293,750.00

41,571,150.67

214,665,640.67

93,932,000.00

308,597,640.67

20,000,000.00

328,597,640.67

339,569,420.62
Balance C/Fwd

26,062,180.62

10,971,779.95

328,597,640.67

49

3.2.5. Cash Request Form

CASH REQUEST AUTHORIZATION VOUCHER

P.V .No

Name of Person/Organisation..

Position

Purpose of request.......................

.

Account code

Amount requested

..

Le



Signature of Claimant. Date..



For Official use only

Checked By Approved By..

Date.. Date..



See attached breakdown of request

Cheque No.

50

2.6 Time Sheet

American International School of Freetown

24 Hill Cot Brow, Hill Station. Freetown, Sierra Leone

Phone: 076 622453
Email:aisfinfo@yahoo.com
Website: www.aisfreetown.org

TIME SHEET

Grade/Subject:

Personal Code:

Bank Account:

DATE

Name:

To be filled in by new employees only or if information

has changed:

HOURS

DESCRIPTION

DATE

HOURS

DESCRIPTION

(Date)

TOTAL HRS:

(Signature)

OFFICE USE ONLY:

APPROVED:

NOT APPROVED:

PAY RATE (EEK gross):

TOTAL HRS:

TOTAL DUE:

51

3.2.7. Cover Letter for Doctors Note

American International School of Freetown

24 Hill Cot Brow, Hill Station. Freetown, Sierra Leone

Phone: 076 622453
Email:aisfinfo@yahoo.com
Website: www.aisfreetown.org

E e s t i H a i g e k a s s a H a r j u o s a k o n n a l e

Tandja vi muu sotsiaalmaksu maksja andmed; fsilisest isikust ettevtjal ees-ja
perekonnanimi ning isikukood :

Nimetus: MT International Educational Association of Estonia

Registrikood
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