TABLE OF CONTENTSsenior class must be closed out and transferred into the (901) Campus Fund. Campus...

SCHERTZ-CIBOLO-UNIVERSAL CITY ISD

STUDENT ACTIVITY FUNDS

ACCOUNTING PROCEDURES MANUAL

PREFACE

This manual is prepared primarily to set forth standardized accounting procedures for the

administration of Student Activity Funds in all elementary and secondary schools of the Schertz-

Cibolo-Universal City Independent School District. Principals, financial secretaries, and other

parties involved in the handling of Student Activity Funds should be knowledgeable of the

instructions prescribed in this manual.

This manual supercedes all prior publications regulating the administration of Student Activity

Funds.

Revised

August, 2015

TABLE OF CONTENTS

I INTRODUCTION TO STUDENT ACTIVITY FUNDS ................................................... 1

1 Definition and Purpose .............................................................................................. 1

2 Types of Student Activity Funds ............................................................................... 1

3 Responsibility for Activity Funds .............................................................................. 3

4 Auditing Activity Fund Records ................................................................................ 4

5 Basic Records ............................................................................................................. 4

II BANKING PRACTICES AND PROCEDURES ............................................................... 5

1 Bank Accounts ........................................................................................................... 5

2 Interest Income .......................................................................................................... 6

3 Bank Reporting Package ........................................................................................... 6

III RECEIPTING CASH .......................................................................................................... 6

1 Collection of Money by Persons Other than the Bookkeeper ................................... 7

2 Receipt of Money by the Bookkeeper ....................................................................... 8

IV ACCOUNTING FOR SAF CASH RECEIPT BOOKS ..................................................... 9

V BANK DEPOSITS ............................................................................................................ 10

1 General Operating Policies ...................................................................................... 10

2 Preparation of Bank Deposits .................................................................................. 10

VI RETURNED CHECKS AND RE-DEPOSITS ................................................................ 11

1 Returned Checks ...................................................................................................... 11

2 Re-deposits ............................................................................................................... 12

VII PAYMENTS FROM STUDENT ACTIVITY FUNDS ................................................... 12

1 Authorization for Disbursement of Funds ............................................................... 12

2 Supporting Documentation ...................................................................................... 12

3 Check Disbursement Procedures ............................................................................. 13

4 Thefts of Funds ........................................................................................................ 14

5 Payments to Employees of the District .................................................................... 14

6 Payments to Individuals for Services to Your School ............................................. 14

7 Cashing of Checks ................................................................................................... 15

8 Advance Payments ................................................................................................... 15

VIII ACTIVITY FUND / BUDGETED FUND REIMBURSEMENTS ................................. 15

IX VOIDING CHECKS.......................................................................................................... 15

X INTER-FUND TRANSFERS ........................................................................................... 16

XI PURCHASING POLICIES AND PROCEDURES .......................................................... 17

1 Bid Requirements..................................................................................................... 17

2 Contracts and Lease Agreements ............................................................................. 17

3 Purchases of Personal Goods ................................................................................... 18

4 Employee Reimbursements ..................................................................................... 18

5 Fixed Asset Purchases ............................................................................................. 18

6 Disposition of Fixed Assets ..................................................................................... 19

XII STATE AND LOCAL SALES TAXES ........................................................................... 19

1 Tax Free Purchases .................................................................................................. 19

2 Meals-School Sponsored Trips ................................................................................ 20

3 Hotel Tax Exemptions ............................................................................................. 20

4 Motor Vehicle Rental ............................................................................................... 20

5 Taxable Sales ........................................................................................................... 20

6 Collection and Remittance of Sales Tax ................................................................. 21

7 Tax Exempt Sales .................................................................................................... 21

8 Tax Free Days .......................................................................................................... 22

XIII FUNDRAISING ACTIVITIES ......................................................................................... 23

1 Approval Required ................................................................................................... 23

2 Sponsor’s Responsibilities ....................................................................................... 23

3 End of Event Reconciliation .................................................................................... 24

4 Student Prizes/Awards ............................................................................................. 24

5 Scholarships ............................................................................................................. 25

6 School Store ............................................................................................................. 25

XIV VENDING MACHINES ................................................................................................... 25

1 Competitive Food Sales ........................................................................................... 26

XV FACULTY AND STAFF FUNDS .................................................................................... 27

XVI TEXTBOOKS .................................................................................................................... 27

1 General Operating Procedures ................................................................................. 27

2 Collection of Funds .................................................................................................. 28

3 Refunds .................................................................................................................... 28

XVII CAMPUS FUNDS - 900 ACCOUNTS ............................................................................ 28

1 Uses of Activity 900 Campus Fund Accounts ........................................................ 28

2 Prohibited Expenditures from 900 Campus Fund Accounts .................................. 29

3 Campus Activity Fund 900 Campus Fund Account Balances ................................ 30

SCUC ISD SAF Accounting Manual – August 2015

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SCHERTZ-CIBOLO-UNIVERSAL CITY INDEPENDENT SCHOOL DISTRICT

STUDENT ACTIVITY FUNDS

ACCOUNTING PROCEDURES MANUAL

I INTRODUCTION TO STUDENT ACTIVITY FUNDS

I.1 Definition and Purpose

Student Activity Funds (SAF) are funds accumulated from the collection of student fees and

various district approved money-raising activities. These funds are held in trust by the school

district acting in a fiduciary and managerial role. Activity funds are used to promote the general

welfare of the school and the educational development and morale of all students.

The SCUCISD Activity Funds Accounting Procedures Manual has been developed to assist district

personnel by ensuring that:

(1) Generally accepted accounting principles are followed;

(2) Sound internal controls are in place to provide protection of activity funds; and

(3) Procedures governing SAF accounts have been disseminated to those personnel with

responsibility for the funds.

The procedures set forth in the Activity Fund Manual provide both administrative and accounting

controls to safeguard assets and ensure reliability of the financial records. By adhering to these

internal controls, persons responsible for SAFs can help prevent the misappropriation of funds,

violations of Federal, State and District regulations, and acts of fraud or negligence.

All laws, regulations, policies and procedures that apply to the administration of other district funds

apply to the administration of Student Activity Funds.

I.2 Types of Activity Funds

There are two main types of Activity Funds – Student funds and Campus funds

Student Activity Funds are funds generated by specific student groups, not by the district or

campus. The students make decisions about the expenditure of student activity funds. The student

activity accounts are those funds included in 400, 600, and 700 series. These funds do not belong

to the District and are outside the school district's budget. TEA dictates that sizable balances,

dormant accounts and residual funds of completed projects in student fund accounts be

controlled and/or reallocated as necessary. The cumulative balance of all student funds is

included in the District's Annual Financial Report.


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Campus Activity Funds are funds raised locally at the school or donated to the school and include

school office and departmental accounts. Campus activity funds are considered by TEA to be

district general funds. The expenditure of these funds must comply with state and board policy and

with district guidelines. Any profits or proceeds realized by the school from campus activity funds

are to be used for general operations of the school. The campus activity accounts are those funds

within the 500, 800, and 900 series.

Activity fund accounts consist of an account number and name. The numbers and names are the

same for all schools, although not all schools may have the same accounts in use. The Finance

Office must be contacted before setting up any new accounts at the school in order to maintain

uniformity in definition of accounts. A Chart of Accounts is included in this manual.

Student Activity Funds

400 series (Instructional Funds) are funds generated by instructional classes/departments for field

trips and other instructional related activities. Sizable fund balances in these accounts are

discouraged.

600 series (Student Club Funds) consist of trust accounts for student clubs and organizations.

These balances are restricted and cannot be used for any purpose other than that specified by the

clubs or organizations, and as approved by the school principal. Sizable fund balances in these

accounts are also discouraged.

700 series (Class Funds) are accounts reserved for each respective class; these are designed by year

so that the fund will carry forward to the year of graduation. Any balance from the prior year's

senior class must be closed out and transferred into the (901) Campus Fund.

Campus Activity Funds

500 series (School Publications) are non-restricted accounts. Balances (debit or credit) will be

cleared into the (901) Campus Fund once the project is completed.

800 series (Restricted Funds) of accounts are for special purpose funds. These balances cannot be

used for any reason other than the designated purpose. Ongoing activities such as purchasing

library books simply carry residual balances forward, but project accounts, such as textbooks,

parking permits, fines & violations, testing are to be cleared into the (901) Campus Fund annually.

900 series (Campus Funds) are accounts composed of various non-tax generated local monies

coming into the school at the campus level. These funds are raised from such various sources as

campus vending machines, snack bar sales, assemblies, donations, field days and from a variety of

other campus-wide fund raisers. The principal controls these accounts. As campus funds, they are

public funds according to constitutional and statutory controls. Additionally, these funds are

subject to all district regulations. Campus Funds have maximum allowable account balances that


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are reviewed as of June 30th of each year.

NOTE: The 400 series (Instructional Funds) and 600 series (Student Club Funds) have "maximum

targeted balances" that are predetermined by the campus principal with the approval of the Director

of Finance. Should the total dollars in any of these categorized accounts exceed the

maximum-targeted balance at the end of an academic year, the respective class/club will be

prohibited from conducting additional fundraisers. EXCEPTION: If it can be shown that

additional monies are necessary to accomplish a planned strategy and that the account balance at the

culmination of the planned strategy (after netting anticipated expenditures against revenues) will

not exceed the "maximum targeted balance", a temporary waiver may be granted.

I.3 Responsibility for Activity Funds

The responsibility for activity funds involves principals, campus staff (such as the school secretary

or bookkeeper), fund sponsors, finance office staff and auditors.

The campus principal has ultimate responsibility for the proper collection, disbursement and

control of all activity funds at the school. This responsibility includes providing for the safekeeping

of monies in the school, the proper accounting and administration of the same, and disbursing

monies for purposes within the guidelines set forth in this manual. The principal is not responsible,

however, for funds collected, disbursed and controlled by parents, patrons or alumni organizations,

and these funds should not be accounted for in a school district's activity funds (i.e., Parent Teacher

Organizations, athletic and band boosters clubs, etc.).

The activity fund bookkeeper is responsible for being aware of and adhering to all policies and

procedures as set forth in this manual. This person is responsible for maintaining adequate supplies

of various activity fund forms. This person is also responsible for issuing cash receipt books as

needed to teachers and other persons authorized by the school principal. A log of all receipt books

issued is part of the official activity fund records. The activity fund bookkeeper is responsible for

the depositing of activity funds into the bank, accounting and reporting for activity fund activities

and cash management. The bookkeeper has the most visibility to the transactions occurring within

the SAF accounts and shall bring any concerns to the attention of the principal. The activity fund

bookkeeper shall assist club sponsors in understanding their responsibilities. The bookkeeper shall

inform the principal of situations where club sponsors continue to disregard required procedures.

The sponsor of each club or organization is responsible for managing his or her respective activity

funds. This responsibility includes developing fund raising plans, monitoring the financial position

of the club funds, reviewing the activity fund financial statements, safekeeping activity fund money

until it is deposited and other fiduciary responsibilities. The sponsor must maintain the required

financial records as evidence of proper custodialship of monies receipted into and disbursed from

club funds. Sponsors need to sign a Responsibility Affidavit and a copy of it should be kept in the


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bookkeeeper’s office.

Internal and external auditors are responsible for periodic audits and audits of each activity fund

as deemed necessary by school district management or the board of trustees.

I.4 Auditing Activity Fund Records

The district’s finance department is responsible for performing periodic audits of activity fund

accounts. The purpose of these audits is to ensure the Board, Superintendent, school principal,

other interested personnel and the public at large, that established policies have been followed;

financial transactions have been properly recorded and are adequately documented; and to provide

overall assurance that the activity fund balance as stated accurately reflects the financial records.

Audits are the final control to assure principals that their procedures in handling the funds entrusted

to them are adequate for the protection of themselves and their personnel.

An audit of activity fund records will be conducted when a change of school principal occurs.

It is the responsibility of the incoming principal to request this audit be performed before

assuming financial responsibility if an audit has not already been conducted.

Audits may also be conducted when there is a change of bookkeeper or at any time if so

requested by the campus principal.

Other audits will be performed on an ‘as needed’ basis, under the direction of the

Superintendent.

All records shall be kept current and in good order and retained for a period of seven years.

Records shall be available for audit at any time.

I.5 Basic Records

Certain records and forms will be referred to throughout this manual, most of which will be used on

a continuous basis by the bookkeeper and/or club sponsors. The types of records are listed below.

These forms and records provide an audit trail of how transactions occurred, and provide adequate

supporting documentation for activity funds.

SAF Purchase Order

Receipt Books

Receipt Record

Fundraising/Sale Authorization Form

Fundraising/Sale Reconciliation Form

Inter-Fund Transfer Form

Monthly Bank Statement

Club Activity General Ledger


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Sales Tax Report

II BANKING PRACTICES AND PROCEDURES

II.1 Bank Accounts

Each school shall have only one bank checking account. The bank account shall be established at

the school district’s depository bank. A copy of the bank signature card and resolution must be

provided to the Finance Office.

The district name, school name, school address and telephone number, and "Student Activity Fund"

must be imprinted on all SAF checks and deposit tickets. All monies received will be deposited

into this account and all disbursements will be made by a check drawn on this account. No other

checking accounts are permitted.

All cash and checks received for the activity fund must be deposited to the bank and all

payments must be processed with a check written on the bank account. No transactions

should be made from cash.

.

The school bank account shall have a minimum of three (3) authorized signers, with a

maximum of five (5). The principal must be one of the designated persons on the account.

Per our contract with Depository Bank, all checks require two signatures.

The signatures must be manual. Under no circumstance may checks be signed with a

signature stamp.

When a change in authorized signers needs to be made, the bank shall be contacted to initiate

the change.

Under no circumstances may checks be pre-signed.

The principal will be considered responsible for all financial transactions and proper check

of signatures, even in the case of his unavoidable absence.

Blank checks are to be secured under lock and key with only the persons authorized as

check signers having access.

A monthly bank reconciliation will be performed by the activity fund bookkeeper to


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reconcile the ending bank balance to the accounting system balance as of the end of the

month. A signed copy of the reconciliation will be sent to the Finance Office by the 15th

of each month.

All financial transactions for campus clubs and activities must be accounted for through the

campus activity bank account.

Only student activity fund transactions may be directed through the SAF bank account. Accounts

controlled by cafeterias, booster clubs, PTA’s or other outside organizations must be handled

through separate bank accounts under their name, tax identification number and complete control

of the organization. These accounts and their records will not be maintained by school personnel,

or on District property.

Schools and school clubs are not permitted to enter into external debt instruments of any kind with

any financial institution.

II.2 Interest Income

All activity fund checking accounts are set up as Public Fund Money Market Checking Accounts

and interest is paid on their balances. The activity fund bookkeeper will make a “journal

adjustment” entry to record the amount of interest shown on the bank statement each month.

II.3 Bank Reporting Package

Upon receipt of the monthly bank statement, a bank reconciliation report is to be prepared at the

end of each month and the necessary corrections made at that time. All activity fund accounts

should be reviewed for accuracy. Any accounts with a negative, overdrawn balance should be

addressed and a transfer of funds completed. The monthly bank reconciliation and reporting

package is to be sent to the finance office by the 15th of the following month. The list of monthly

activity fund reports due to the finance office can be found in this manual.

III RECEIPTING CASH

At least two persons must be involved in the functions of collecting, receipting, and depositing

cash. This is accomplished by having teachers/sponsors collect from the students, support the

amount collected by completing receipt records, and then submitting monies to the activity fund

bookkeeper for receipt and deposit. A bookkeeper cannot accept from an account sponsor cash that

has not been counted or that is not properly supported by a completed receipt record form. A

completed receipt record form must have the SAF account number and name on it and be signed by


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the sponsor or person collecting the monies. Monies shall be counted in the presence of both the

club sponsor and bookkeeper.

The following applies to all monies collected:

All money (cash and checks) collected must be deposited to the activity fund bank account.

Cash collected may not be used to make purchases or payments of any kind. All payments

from the activity fund must be made with a check from the activity fund bank account.

All money collected must be deposited in the same form as collected. A personal check may

not be substituted for cash collected.

No personal checks are to be cashed from funds collected.

Do not co-mingle personal funds and district funds for any reason.

Sponsors are not to take money home or keep it unsecured in classrooms. Large collections

should be deposited with the activity fund bookkeeper each day; smaller amounts may be

secured by the sponsor in a locked location each day and deposited with the activity fund

bookkeeper at least by the end of the week. Sponsors should not hold more than $10 longer

than overnight.

III.1 Collection of Money by Persons Other than the Bookkeeper

Monies may be collected by individuals other than the bookkeeper, such as teachers, librarians, etc.,

for items such as lost books, fines, student dues, fees, field trips, yearbook and other sales, etc.

When sponsors are collecting cash, they shall utilize one of the receipt methods described below

and forward the funds to the activity fund bookkeeper. These documents are important, as they

provide back-up documentation as to where deposited funds originated.

Receipt Books are obtained from the activity fund bookkeeper. Each receipt book includes at least

an original and carbon copy. Receipts are pre-numbered and must be issued in numerical sequence.

Receipts are issued to individuals remitting cash for future reference. The sponsors should not

purchase receipt books. They must be logged and issued by the activity fund bookkeeper.

Receipt Records may be used when receiving small collections from multiple individuals, such as

collections for library and textbook fines, field trips, class T-shirt sales, and other situations where

an itemization of the students who paid is necessary. For these collections, be sure and attach a

cash list or receipt to your Receipt Record form. (Suggestion: Use a three part receipt book—give


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original receipt to payee; one copy is attached to Receipt Record; one copy stays in the receipt

book.) A Sales Receipt Form may be used when collecting monies for activities such as candy

sales, book fairs, and school store sales, where it is not feasible or not possible to record each

individual payee. Just make sure and fill in the money count box.

When an alternate receipt record is warranted, club sponsors may elect to make their own form such

as a computer report or use a hand-written ledger sheet as long as the same information requested

on the class receipt record is provided; i.e., account name & number.

The sponsors shall follow the following procedures when money is received for deposit into the

school's bank account:

All cash shall be counted by the club sponsor and reconciled to the amount on the Receipt

Record.

The sponsor should write the activity fund account number in the upper left-hand corner of

the check. This is for identification purposes should the check be returned by the bank.

The sponsor will reference the beginning and ending receipt numbers issued that support the

money being handed over for deposit.

The original Receipt Record must accompany the funds collected when being turned in to the

bookkeeper. An exception is allowed in that copies of the alternate receipts issued may be

submitted in lieu of the entire receipt book, if the club sponsor uses the alternate receipt

book continuously.

III.2 Receipt of Money by the Bookkeeper

The following procedures shall be followed by the bookkeeper when money is received from

sponsors for deposit into the school's bank account:

The bookkeeper will count the money to ensure agreement with the sponsor's receipt record

form. Preferably, this shall be done in the presence of the person turning in the money, at

the time the money is turned in. In all instances this shall be done within 24 hours of receipt

of money. Any changes or corrections to the receipt record must be initialed by the sponsor

and bookkeeper.

If the sponsor issued alternate receipts, the bookkeeper shall tally the receipts issued to ensure

agreement with the amount of money turned in.


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After the monies have been satisfactorily counted and reconciled to supporting

documentation, the bookkeeper issues a SAF receipt to the sponsor.

The receipt must be prepared in ink and completed in its entirety.

A receipt shall not be issued to more than one person.

All checks received for deposit shall be immediately endorsed "For Deposit Only" with a

rubber stamp.

The bookkeeper shall write the SAF account number in the upper left-hand corner of the

check, if not already done so by the club sponsor.

After printing a SAF Receipt, the bookkeeper shall write the date and receipt number on the

Receipt Record form supporting the receipt.

The apron part of the SAF Receipt shall be given to the person turning in the money. The

other part remains with the bookkeeper’s records, preferably attached to the Receipt Record.

Additional guidelines affecting the receipting of money include:

If currency or coins are received by mail, the bookkeeper is required to mail the payee a cash

receipt.

When checks are received by mail, such as commissions, interest, refunds, etc., it is not

necessary to mail a cash receipt, as the payee's canceled check will serve as their receipt.

Attach the check stub to the SAF receipt for documentation.

Cash receipts are not to be pre-signed or predated.

Postdated checks shall not be accepted by the school from any source.

Under no circumstance shall a cash receipt or SAF receipt be altered. If an error occurs in

the preparation of a receipt, void both the original and the duplicate of the incorrect

receipt and issue a new receipt.

The original of a voided cash receipt must be attached to the carbon copy, be clearly

marked "void", and be retained in the receipt book.

IV ACCOUNTING FOR SAF CASH RECEIPT BOOKS


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The bookkeeper shall be responsible for maintaining an adequate supply of receipt books, which are

obtained from the District warehouse. The bookkeeper shall issue receipt books as needed to

teachers and other persons authorized by the school principal. The bookkeeper must keep a

distribution log of all receipt books issued. This log should include the name of the person to

whom the book was issued, the date issued, the account name and number to whom it was issued,

and the beginning and ending receipt numbers in the book.

At the end of the school year the bookkeeper shall recall all outstanding receipt books so that all

receipt books are accounted for. An exception is allowed for those sponsors whose club's activities

extend into the summer months. These sponsors should notify the bookkeeper so they may retain

possession of their receipt books during the summer.

All receipt books should be secured in a locked drawer, cabinet or vault at all times. Receipt books

are subject to audit at any time, and should be returned to the bookkeeper when all receipts are

used.

V BANK DEPOSITS

V.1 General Operating Policies

The principal or designee shall make bank deposits of cash received on a daily basis. Other bank

deposits shall be made within two (2) business days from the date of receipt by the bookkeeper.

V.2 Preparation of Bank Deposits

The bookkeeper shall count all cash and checks on hand and all SAF Receipts issued since the last

deposit. The sum of the amounts of the supporting receipts must be in agreement with the amount

of the bank deposit. Any discrepancy must be researched and resolved. Suggestion: Use the

Deposit Voucher (under Reports) if you have multiple receipts for one bank deposit.

Bank deposit slips shall be prepared in triplicate. The original and one copy are sent with the

deposit; the triplicate copy is maintained by the bookkeeper as a file copy. The bank will validate

the duplicate copy at the time the deposit is recorded to the account, and return it to the school

where it shall be filed in date order with other validated deposit slips.

The following information must be indicated on the bank deposit slip:

The date and the amount of the deposit.

A list of each check in the deposit showing the maker's name and the amount of the check.


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When this is impractical due to the volume of checks, an adding machine tape may be

attached instead. A duplicate of the adding machine tape sent to the bank should be

retained with the file copy of the deposit slip.

Following are additional guidelines surrounding the depositing of money with the bank:

All coin wrappers used in a deposit should have the bank account # written on the roll.

All receipts shall be deposited in numerical sequence, in date order.

A deposit shall be made on the last workday of the month (before 3:00 pm) so that funds are

reported within the same month as received.

A deposit shall be made (before 3:00 pm) on the last workday prior to a school break or

holiday period.

All monies on hand at the end of the school year must be deposited.

Debit and credit memos received from the bank for deposit corrections on a deposit are to be

recorded as Journal Adjustment entries. An effort shall be made to trace the deposit error to the

appropriate SAF account, and the club sponsor notified of the correction. If the error cannot be

traced, notify the finance office for instruction. A notation shall be made on the SAF receipt noting

the correction. SAF receipts are not to be altered to reflect the correct amount.

The number of the Journal Adjustment entry made by the bookkeeper shall be noted on the Debit or

Credit Memo.

VI RETURNED CHECKS AND REDEPOSITS

VI.1 Returned Checks

Occasionally a check which was previously deposited is returned unpaid by the bank because of

insufficient funds, account closed, improper signature, or other reasons. Procedures in such cases

are as follows:

The bank will electronically deduct the amount of the NSF check from the maker of the

check’s account. The funds will then be deposited into your bank account.

You will receive notification from the check collection agency via email. You may also log

on to the website for the check collection agency (Paytek) and view the check and


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information pertaining to the check.

Make a Journal Adjustment entry in your SAF books to record the bank debit memo.

In the secondary schools, if the returned check pertains to one of the department or club

accounts, the sponsor or department head needs to be notified by memo or email that the

check has been returned by the bank.

VI.2 Re-deposits

When the check collection agency receives the money from the NSF check, you will see a credit on

your statement. You will also have another credit for the service fee. All service fees collected shall

be deposited in the 903 Campus Fund account.

If change is given from a check, it must be redeposited into the fund it was taken out of. On the

SAF receipt, note the check number where the change came from. Also, on the purchase order of

the check, mark what receipt # was used to redeposit the change.

VII PAYMENTS FROM STUDENT ACTIVITY FUND

VII.1 Authorization for Disbursement of Funds

All purchases and payments from the activity fund must be requested and authorized in advance

using a SAF purchase order.

The activity fund sponsor/teacher should complete the SAF purchase order and submit it to

the campus bookkeeper for administrator approval.

The individual requesting a disbursement shall complete the purchase order in its entirety.

The required signatures must be manual. Rubber stamps are unacceptable.

A copy of the approved form will be returned to the sponsor/teacher, and then the order may

be placed or the purchase may be made.

VII.2 Supporting Documentation

The purchase order shall have attached to it all supporting documents relative to the proposed

payment. Proper documentation includes:


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The original vendor's invoice, sales receipt slip, or register tape. Periodic statements or on-

line order forms do not constitute acceptable support.

Other documentation (letters from vendors, renewal notices, etc.) when invoices are not

issued by the vendor. Such documentation will be deemed acceptable only when the

principal's approval is evidenced by his/her signature.

An invoice or Payment for Services Rendered form must be submitted for self-employed

individuals requesting payment for services rendered or materials delivered. (For example,

a disc jockey providing musical services, or an individual providing homemade wreaths for

a fund raising sale). The invoice must be on the individual's letterhead and must provide a

description of the services rendered, the amount billed and the individual's social security

number for 1099 purposes.

VII.3 Check Disbursement Procedures

The following procedures shall be adhered to when issuing checks:

All checks are pre-numbered, and must be issued in sequential order.

All payments shall be made by SAF check, and must bear the signature of two of the

authorized check signers.

The principal shall approve no expenditure unless sufficient funds are available in

the appropriate SAF account. Any expenditures that will result in an SAF account

reaching a deficit balance must be pre-approved by the principal, and shall only be allowed

if (1) an activity has been planned which will produce funds to cover the deficit balance; or

(2) the principal supplements the expenditure from a 900 series Campus Fund account,

and the expenditure is allowable under General Fund guidelines. Payments must always

be made to a specific person, company, or organization.

The check must be printed or written in ink.

The apron portion of the SAF check shall reference the invoice #, invoice amount, check

date, description of purchase, SAF account #, and the total amount of the check being

issued.

Under no circumstances shall checks be pre-signed by an authorized check signer. That is,

no signature shall be affixed to a check until all blanks (date, payee, and amount) have


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been filled in.

All payments from the activity fund must be made by check prepared by the activity fund

bookkeeper and signed by authorized personnel. No payments may be made from cash

collected or received by the sponsor or the bookkeeper.

Texas Government Code Chapter 2251 requires the district to pay vendors within 45 days

of the later of: the date the goods are received; the date of the performance of the service;

or the date we receive the invoice.

Income received for a specific group should be spent for that group.

SAF sponsors are responsible for remitting all outstanding invoices to the bookkeeper by

the last working day of the school year.

If an error is made and it becomes necessary to void a check, the check signatures must be

cut off and "VOID" clearly marked across the check. All copies of the voided check(s)

should be filed in numerical sequence.

You must have a W9 on file for each vendor paid. The forms must be kept in

alphabetical order, so that when audited they may be easily accessible. The tax

identification number must be entered in the system. Each vendor paid must be

registered on E-Bid or listed in ITCCS.

VII.4 Theft of Funds

In the event that a loss or dishonest act involving activity fund monies is uncovered, it shall be

reported immediately by phone and in writing to the district’s Finance Office and Superintendent’s

Office.

VII.5 Payments to Employees of the District

Payments to district employees must be made through the SCUCISD Payroll Office. Payments to

employees of the district are NOT to be paid directly to the employee. The SAF check is to be

made payable to SCUCISD Payroll and sent to the Payroll Department with a completed Employee

Supplemental Services Pay Form. The school shall not issue a check direct to an employee as a

consultant or for a service provided. Should the employee have a business, the check must be made

payable to the business. If the employee does not have a DBA, you cannot issue a check to them.

VII.6 Payments to Individuals for Services to Your School


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People or companies who are not district employees and are paid for services provided to an

activity fund account must be identified as contractors.

Payments to individuals or companies who are not district employees and are paid for services to

your school, such as security officers, officials at sporting events, seminar leaders, judges, in-

service speakers, musicians for school dances, etc., shall be considered contractors. Payments to

contractors will be reported to the IRS and a Form 1099 will be issued for any amounts paid. An

IRS Form W-9 indicating the taxpayer ID # must be on file with the bookkeeper before a contractor

is paid.

VII.7 Cashing of Checks

No personal checks shall be cashed from school funds.

VII.8 Advance Payments

Advance payment may sometimes be requested for necessary expenses incurred by clubs or other

groups engaged in out-of-town travel. A purchase order form shall indicate that the check is for a

travel advance. Upon completion of the activity, the sponsor must return any unused funds to the

bookkeeper for issuance of a receipt. All supporting documentation and the receipt for unused

funds shall be attached to the original purchase order. The settlement of all advances shall be

completed no later than fifteen (15) days after the completion of the activity for which the advance

was made. Meals for students will be at the following rates: $7.00 for breakfast, $8.00 for lunch,

and $10.00 for dinner, not to exceed $25.00 per day. Advance payments payable to a sponsor for

supply items will not be permitted.

Merchandise/goods purchased shall not be prepaid at any time. Use the SAF purchase order to send

to vendors. Only after the merchandise has been received and the invoice is received should

payment be made.

VIII ACTIVITY FUND / BUDGETED FUND REIMBURSEMENTS

Generally the General Operating Fund does not reimburse or receive reimbursement from any

campus activity fund. On rare occasions (a deposit error, a payment made from the wrong account,

or some other unique situation) it may be necessary for the campus principal to request a

reimbursement from or to the General Fund.

Requests for reimbursement or payment must be submitted to the Director of Finance. The original


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receipts, invoices, or other support documentation must be attached to the request. The Director of

Finance will review and approve all requests.

IX VOIDING CHECKS

Note: These procedures differ slightly than when voiding checks that were never released from the

school, as discussed previously.

It will occasionally be necessary to cancel a check that has been outstanding for a period in excess

of 90 days, has been lost, or has been returned by the payee for some reason. In such cases, the

following procedures shall be employed:

If the check is lost or unaccounted for, a stop payment order should be requested from the

school's bank when economically feasible. (The fee for a stop payment order is $30. This

fee is billed to the administrative offices monthly in the analysis statement.)

On the purchase order form and the school copy of the check, note that the check has been

canceled, the date of the cancellation, and the reason for cancellation. If the check is being

reissued, note the new check number as a cross-reference.

The original check, when available, should have the signatures torn from the check and VOID

written across the face of the check. Also write the date the check was voided. The voided

check should be filed in numerical sequence.

When voiding a check, always use the “Void This Check” option on the “Checks Paid”

screen. The current date should be used as the “cancel” date.

X INTER-FUND TRANSFERS

Occasionally a request may be made to transfer funds from one SAF account to another. This is

called an inter-fund transfer and usually occurs for one of the following reason:

An SAF account may be established solely to isolate transactions of a specific activity so that

the profitability of the event can be easily determined; i.e., a Class Picture account. Net

proceeds remaining in the account at the end of the event would be transferred.

Certain SAF accounts are expected to be revenue producing by their nature, and amounts

deposited almost always exceed expenditures. The balance in such an account will increase

indefinitely unless some disposition is made of the excess revenue. Such disposition is


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made via an inter-fund transfer to another account where the proceeds will be expended.

Occasionally a club will compensate another school organization for goods purchased or

services performed. For example, a club purchasing advertising in the yearbook.

A club may wish to make a voluntary donation to another club to help defray expenses for a

certain activity.

Rather than issuing a school check, a transfer of funds between accounts is performed through an

Activity Fund Transfer entry.

To initiate a transfer of funds, a Request for Inter-fund Transfer form is to be completed, in its

entirety, by the club sponsor of the account from whom funds are being deducted. This form

provides proof of authorization for the transfer.

The Request for Inter-fund Transfer must have the signed approval of both the club sponsors

transferring the funds and the one receiving the funds, as well as the campus principal. Any

transfers to or from a 900 account require the signature of the principal as well as the sponsor.

The club sponsors, upon signing the Request for Inter-fund Transfer, shall record the transaction in

their records and update their account balance accordingly. Inter-fund Transfers may not be

made from any 900 Campus Fund account to a Faculty and Staff Fund account.

When all required approvals have been obtained, the bookkeeper records the activity fund transfer

entry.

XI PURCHASING POLICIES AND PROCEDURES

XI.1 Bid Requirements

SCUCISD Board Policy and State purchasing laws dictate policies and procedures regarding

competitive bidding. To ensure the District complies with these regulations, all purchases of

$10,000 or more must be submitted to the District's Purchasing department on a purchase

requisition for processing. If the purchase is to be paid from SAF funds, this should be documented

in the account number area of the purchase requisition.

Purchases of $25,000 and over require sealed bids, with written approval of the Board and District

administration; purchases from $10,000 to $25,000 require documentation that competitive pricing

was obtained via telephone, quotes, letters, etc. Any proposed purchase exceeding $10,000 should

be directed to Purchasing, to ensure these requirements are met and documented.


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XI.2 Contracts and Lease Agreements

Individual schools are not permitted to enter into any external debt obligations, as this involves

pledging the general credit of the District. Debt obligations include, but are not limited to, lease

and lease-purchase agreements, short and long-term notes payable, contracts and installment

contracts.

Requests to enter into any deferred financing situation must be submitted to the Finance Office for

approval. Campus personnel are not authorized to sign contracts, leases, agreements, notes, etc.

XI.3 Purchases of Personal Goods

Purchases of a personal nature shall not be commingled with purchases made for District use.

District personnel cannot use the District's tax exempt status to avoid paying sales tax on personal

items.

If an employee makes both personal and school related purchases from a vendor during the same

visit, the two purchases must be rung up separately and two cash register receipts obtained.

XI.4 Employee Reimbursements

As part of the District’s continuous improvement commitment, reimbursements to school

employees will not be allowed from any activity fund accounts (other than for travel

reimbursements with an approved purchase order and travel expense report).

XI.5 Fixed Assets Purchases

Fixed assets are items purchased, or donated, that are tangible in nature, have a useful life of one

year or more, and a per unit cost of $5,000 or more. Fixed assets shall include land, buildings,

improvements, and furniture & equipment.

In addition, the district includes certain items below $5,000 and above $500 as fixed assets.

Additional items that the district is specifically controlling on the fixed asset inventory regardless

of the cost are as follows:

Audio Visual Equipment

Video Cameras

CD Interactive Players

Laminator

Projectors (16mm, overhead, slide, etc.)


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Public Address Systems & Equipment

TVs and TV/VCR Combinations

DVD Players

Video Recorders and Players

Technology Related Equipment

Computers

Monitors

Printers, Plotters, & Printer Accessories

Scanners & Scan Converters

LCD Panels & LCD Projectors

External Peripherals (Drives, Modems, Etc.)

Network End Equipment

Computer Testing & Repair Equipment

Digital Cameras

IPads

Band Instruments / Equipment

All fixed assets, whether donated to the campus or purchased from any funding source, become the

property of the District and are to be included in the District's fixed asset inventory system.

Fixed assets or any technology related items should not be purchased directly from any

student activity funds. If the campus principal plans to make a purchase that is capital or

technology in nature, it should be coordinated with the Finance Office and/or Technology

Department.

When items are donated, a Gifts & Bequests form must be filled out, stating the item’s estimated

market value. Any questions should be directed to the Finance Office.

XI.6 Disposition of Fixed Assets

The Superintendent, or designee, shall be authorized to dispose of obsolete equipment to the highest

bidder. Property disposal by any means shall be coordinated through the District's Purchasing

Department to ensure the proper authorizations are obtained and that the fixed asset inventory is

adjusted accordingly.

XII STATE AND LOCAL SALES TAXES

XII.1 Tax Free Purchases

SCUCISD SAF Accounting Manual – July 2014

Page 20

Provisions under Article 21.023 of the Federal Statues provide tax exemption to the school district.

All items purchased by a public school for the school's own use qualify for an exemption from sales

tax if the items purchased relate to the educational process.

The school district should provide the seller a sales tax exemption certificate. The certificate must

state that the merchandise being purchased is for the organization's own use in providing education,

is being made in the name of the organization, and that payment will be made from the

organization's own funds.

Purchases by individual members, teachers or coaches of classes or teams, even though connected

with a school or school organization, do not have exemption from sales tax. Examples of these

types of purchases are: cheerleaders purchasing their own uniforms, band members purchasing

their own instruments, science students purchasing a science board or athletic teams purchasing

their own jackets.

XII.2 Meals-School Sponsored Trips

Meals purchased by the school for athletic teams, bands, etc., on authorized school trips are

exempt from the sales tax if the school contracts for the meals. The school must pay for the

meals and provide the eating establishment with an exemption certificate. Individual members of

teams or other organizations may not claim exemption from the sales tax on meals they purchase

while on a school-authorized trip.

Teachers, coaches, and other staff may not claim exemption from sales tax on individual

purchases while on school business even though they are reimbursed by the school for expenses.

For example, a teacher who is attending a conference out of town would not be able to claim a

sales tax exemption on the purchase of an individual meal at a restaurant.

XII.3 Hotel Tax Exemptions

Educational organizations and their employees traveling on official business of the organization

are exempt from the state hotel tax. The organization and their employees must pay local tax.

The Texas Hotel Occupancy Tax Exemption Certificate must be presented with a school check in

payment of the lodging.

XII.4 Motor Vehicle Rental

A Motor Vehicle Rental Exemption Certificate must be presented to the rental agency to claim tax

exempt status for any vehicle rented for school use.

XII.5 Taxable Sales


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The school must collect sales tax on items sold to individuals that become that individual's

personal property. Some examples of taxable sales are:

School purchased supplies sold directly to students including athletic equipment, physical

education uniforms, spirit items, pencils, papers, t-shirts, recorders, and custom items

manufactured by students.

Fees for materials when the end product becomes a possession of the student.

School rings.

Student publications such as yearbooks and football programs.

Books sold to students at Book Fairs.

Teachers and students must collect the sales tax on all taxable merchandise they sell, unless the sale

qualifies as one of the club's one-day tax free days. If the school assumes responsibility for the

activity and/or sale, the school is responsible for insuring the tax is paid to the Comptroller of the

State of Texas. The school may purchase items tax free, but must collect the tax when the items are

sold. The sales tax is based on the sale price of the item(s) sold.

If requested, a Sales Tax Resale Certificate is to be given to the seller when merchandise is

purchased by the school for resale. This allows the school to purchase the merchandise without

paying the tax to the vendor. SCUCISD's identification number is 1-74-6029384-2, and must be

given on this form.

XII.6 Collection and Remittance of Sales Tax

The school shall collect sales tax on all taxable items. When imposing sales tax, the school has the

option of either:

Adding the tax to the selling price of the item. Thus, if the selling price of an item is $5.00

and the tax rate is 8.25%, the school would collect $5.41 from the buyer for each item sold.

Including the tax in the selling price of the item. Thus, if an item were sold for $5.00

including tax, the school would retain $4.59 and the $.41 remaining would be remitted as

sales tax.

All taxable sales shall be reported monthly to the district's Finance Office. A Sales Tax Report

form must be submitted monthly regardless of any tax liability. A check for any sales tax due is to


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be made payable to SCUCISD and sent with the Sales Tax Report form.

XII.7 Tax Exempt Sales

Public schools and school-related organizations are not required to collect sales tax on the

following:

Fees and admission tickets, if the event is entirely for educational purposes (including football

& drama tickets).

Student club memberships

Magazines which are sold under subscription for six months or more and entered as second

class mail

Newspapers sold by subscription or single copy.

Sales of food and soft drinks that are:

o Sold or served during the regular school day;

o Sold or served by a parent-teacher association during a fundraising sale, the proceeds

of which do not benefit an individual;

o Sold by a person under 18 years of age who is a member of an organization devoted

to the exclusive purpose of education, and groups associated with public or private

elementary or secondary schools as a part of a fundraising drive sponsored by the

organization for its exclusive use.

XII.8 Tax Free Days

Each school, as well as a bona fide chapter of the school within the school district and each outside

organization affiliated with the school district, is allowed to have two one-day tax free sales during

a calendar year. ‘Tax free sales’ mean that collection and remittance of state sales taxes is not

required on qualified sales on that day or 24 hour period. A bona fide chapter is a group of

students organized for an activity other than instruction; must be recognized by the school;

must elect officers; and must hold periodic meetings.

Each club is considered a separate exempt organization and may hold two one-day tax free sales

each calendar year. The delivery of sale items must not exceed a 24 hour period.

The delivery of yearbooks to students on a single day or 24 hour period qualifies as a tax free sales


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event even though the yearbooks were sold over several days prior to the delivery date. This rule

can be applied to other fundraisers where the delivery is made to the students on a single day if

items are pre-ordered and pre-paid, being sure to count it as one of the two one-day tax free sales

allowed. While the sale of yearbooks can be selected as a tax-free sale, a book fair is usually not a

qualified sales event because the school is not the seller. The school is acting as an agent for the

vendor. The sale of items received from a vendor, in which the school and the respective vendor

have an agreement that the vendor will take back any unsold items, would also generally not qualify

as a tax free sale.

Tax is to be collected and paid on all subsequent sales of taxable items, and on all sales of taxable

items not meeting the one day rule.

XIII FUNDRAISING ACTIVITIES

XIII.1 Approval Required

Administrative approval is required prior to scheduling a fundraising activity. The club or

organization’s sponsor must complete the FundRaising/Sales Authorization Form and receive the

administrator's approval signature. Club sponsors shall maintain these records whenever items are

offered for sale with the intent of making a profit.

Once this form has been completed, the club sponsor shall forward the form to the principal for

approval. Once this approval has been obtained, the fundraising project may commence. Each

campus is required to submit a list of all fundraisers to the Finance Office in September. The

bookkeeper/secretary must keep the approved forms in a binder by account number. Under no

circumstances should campuses or organizations participate in door-to-door solicitation, donation

campaigns of any kind (examples: formal solicitations, letter campaigns “can shakes”, etc) nor enter

into agreements with solicitation firms.

Raffles are not allowable fundraisers for the school district or activity fund clubs. The Attorney

General Opinion # JM-1176 states that independent school districts and their related activity fund

accounts are not qualified to hold charitable raffles.

Club sponsors shall complete a Fundraising/Sale Reconciliation Report as deposits are made

(Record of Deposits section) and, again, once the project has been completed.

XIII.2 Sponsor’s Responsibilities

The club sponsor is responsible for maintaining accurate records of all fundraising activities and


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ensuring all items purchased from the vendor for resale are accounted for (i.e., leftover inventory).

Sponsors must keep control of the merchandise and money. Both should be secured at all times.

Deposit the collected funds with the bookkeeper regularly (daily is highly recommended.)

Each time funds are handed over to the bookkeeper for deposit, the club sponsor shall record the

date and amount of the deposit on the Fundraising/Sale Reconciliation Report. This recording is

necessary in order to perform a reconciliation of collections at the end of the event.

Sponsors should take care to select a reputable company and maintain a good relationship with

district vendors by submitting the bills to the bookkeeper for payment in a timely manner.

XIII.3 End of Event Reconciliation

At the end of the fundraiser, when the club sponsor is preparing the final deposit, they shall provide

a reconciliation of the amounts deposited to the amounts expected based on the items purchased for

resale. This is a required procedure, to ensure that the school can be accountable to its students and

parents for their fundraising efforts. The form needs to be with the approved fundraiser

authorization form and filed accordingly.

Sponsors should keep good records of who purchased items and funds received, collect all money

due to the activity account and keep a detailed list of any amounts due from students. Notify your

campus administrator if student obligations are not paid.

When items are sold on a pre-ordered basis, the club sponsor should receive a vendor sales

summary (i.e., invoice or estimate) that includes the amount of funds that should be collected. This

amount is to be recorded on the Fundraising/Sales Reconciliation Report and compared to the total

amount deposited during the sales event. Any difference between the amount actually deposited

and the expected collections based upon the vendor's records needs to be explained at the bottom of

the form. A copy of the Fundraising/Sales Reconciliation Report must be turned in to the

bookkeeper for administrator approval. If a group signs up and does not have the fundraiser, the

sponsor must write an explanation on the fundraising/sales authorization form.

When items are purchased from a vendor without doing pre-orders, the club sponsor should receive

an invoice indicating the number of the resale items purchased. This number is to be recorded on

the Fundraising/Sales Reconciliation Report. Any defective or unsold items returned to the vendor

for credit should be recorded and subtracted from the total purchased, to determine the amount

available for resale. This number is then multiplied by the sales price to determine the amount that

should have been deposited. The expected deposits are then compared to the actual deposits, and

any difference explained at the bottom of the sheet.


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Each campus must have a binder with all of the Fundraising/Sales Authorization Forms and

Reconciliation Reports filed together. This binder must be made available at the time an audit is

performed.

FUNDRAISING GUIDELINES FOR ALL CAMPUSES CAN BE FOUND ON THE

INTRANET. SEARCH UNDER: ‘PERFORMANCE EXCELLENCE’;

‘ADMINISTRATIVE REGULATIONS’; ‘C – BUSINESS & SUPPORT SERVICES.

XIII4. STUDENT PRIZES/AWARDS

Awards for recognition when reasonable in cost and necessary to accomplish objectives (such as

plaques, certificates and classroom supplies) for students, staff or volunteers for services to the

district or as student or employee incentives are allowable expenditures. The award should never

be actual cash. “Reasonable in cost” is usually defined as $50.00 or less.

No gift cards are allowed.

XIII5. SCHOLARSHIPS

If a club wishes to donate a portion of their ending balance to the scholarship fund, the officers and

sponsors of the organization must submit a signed request to the principal. The funds will then be

transferred to the scholarship account. A committee of faculty members will evaluate the

scholarship applicants and will make a recommendation of recipients and award amounts. Every

student must be given the opportunity if they meet the requirements. The amounts awarded will be

issued to the student upon proof of enrollment and/or registration.

XIII6. SCHOOL STORE

An accurate inventory of school store supplies must be maintained at all times. This inventory

should reflect those items which are given to individuals as a goodwill gesture.

XIV VENDING MACHINES

All revenue from vending machines located in the lunchroom area comes under the jurisdiction

of the Food Service Department. Revenues from vending machines situated in all other areas of

the school shall be controlled by the school principal and processed through the student activity

funds.

Schools are to have an agreement with a vendor whereby the vendor agrees to service the

vending machines and collect the money. The school then receives a periodic commission check

from the vendor.


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The revenue from the commission checks may be placed directly into the account related to the

location of the machine, or to the intended purpose of profits from the machines, such as Faculty

Fund, Gym, etc. Commission revenue may also be placed into 901 Campus Activity Fund

account.

XIV.1 COMPETITIVE FOOD SALES

The Healthy, Hunger-Free Kids Act required the USDA to establish nutrition standards for all

foods and beverages sold to students outside of the National School Lunch Program and School

Breakfast Program meals on the school campus during the school day, referred to as Smart

Snacks.

A competitive food is defined as foods and/or beverages sold to students that compete

with the school’s operation of the NSLP and or SBP. This definition includes, but is not limited

to, food and/or beverages sold a la carte in a meal service line, in vending machines, in school

stores, or as part of fundraisers. School fundraisers include food sold by school administrators or

staff (principals, coaches, teachers, etc), student or student groups, parent or parent groups, or

any other person, company, or organization.

Definition for Transactions that Constitute a Sale: If a student receives a food and/or

beverage as a result of any form of payment, donation, or other contribution, the food and/or

beverage item must meet the Smart Snacks standards.

Clarifying Points:

1. Exceptions

a. Food and/or beverages purchased with classroom funds and given to students at

no charge

b. Food and/or beverages redeemed with Tickets or Tokens given as a reward

c. Food and/or beverages donated by parents and/or guardians and given to students

at no charge

2. School Day

a. The School Day is defined as the period from midnight before the beginning of

the official instructional day to 30 minutes after the end of the official

instructional day.

3. School Campus

a. School Campus is defined as all areas of the property under the jurisdiction of the

school that are accessible to students during the school day.

i. Includes Performing Arts Centers and Sports Facilities

A chart summarizing the Smart Snacks policy may be found under Child Nutrition on the

intranet.


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XV FACULTY AND STAFF FUND

Faculty and Staff Funds are defined as funds generated solely by and for the use of the school

faculty, to be utilized and expended at their own discretion. All expenditures for hospitality,

condolences, or other purpose which is for the sole benefit of the faculty shall be paid out of Faculty

and Staff Funds. These funds may also be contributed by the school faculty and other staff members

to be utilized and expended at the staff's own discretion. The revenues in the account shall be

obtained voluntarily.

All regulations governing the receipt and disbursement of SAF monies are applicable to Faculty and

Staff Fund transactions. You may not purchase gift cards for gifts. However, control of these

monies rests primarily with the faculty and staff.

Faculty and Staff Funds must be accounted for in a separate SAF account established specifically

for that purpose. (SCUCISD uses account #811)

The Faculty and Staff Fund is to be administered by a committee chosen by the faculty. The

chairman of the committee is the Fund's sponsor, who shall have signature authority for expenses

incurred by the Faculty and Staff Fund.

The sales tax exemption cannot be claimed for purchases from the Faculty and Staff Fund for

gifts, condolences, or other such items of a personal nature.

XVI TEXTBOOKS

IMA Student Services are the ones responsible for the textbook inventory on all campuses. All

revenue collected for lost textbooks and fines for damaged textbooks are state revenue and may

not be spent for any other purpose or transferred to any other SAF account. You must use these

funds to replace lost or stolen textbooks. You may not use your budgeted funds.

XVI.1 General Operating Procedures

The revenue collected from lost textbooks and additional funds from fines are to be sent to the

SCUCISD Textbook Coordinator. If, as the result of the inventory count of lost textbooks, the

textbook fund does not have sufficient funds to remit what is due, the principal can approve a

disbursement that will result in a deficit balance. However, this should be done only when

additional textbook revenue is anticipated to cover the negative balance.

A residual balance may be retained by the school in their SAF account for refund purposes.


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XVI.2 Collection of Funds

A receipt is to be issued to each student for payment of lost textbooks. The original receipt is to

be given to the student and a copy retained in the receipt book.

XVI.3 Refunds

A refund check may be issued for the return of lost textbooks which have been previously paid.

The receipt previously issued to the student shall be verified before the refund check is issued. A

copy of the receipt showing the student paid should be attached to the refund. When the student

presents his/her original copy of the receipt with the found book, the receipt is to be attached to

the check copy for support.

The student’s name, grade level, title of the book and receipt number shall be typed on the apron

portion of the check and supporting documentation when a refund is issued. The refund check is

to be made payable to the parent or guardian.

XVII CAMPUS FUNDS - 900 ACCOUNTS

XVII.1 Uses of Activity 900 Campus Funds (Non-Restricted)

The 900 Campus Fund accounts must be used for the general operation of the school. Types of

expenditures permitted include:

School assembly services;

Field trips;

Student body social function costs;

Awards such as plaques, certificates, in recognition of students, staff or volunteers for

services to the school/district;

Incentives for student involvement (gift cards prohibited);

Training for staff;

Scholastic magazines and books;

Supplemental classroom instructional needs and general office supplies;


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Improvement of campus and site facilities such as plants, bulletin board, signs and flags;

Refreshments and snacks for teacher in-service, staff meetings, and a retirement reception for

a retiring member of the school's staff;

Refreshments and snacks for meetings where the school serves as host for related activities

for students, staff and patrons;

Expenses and purchases related to fundraising activities;

Supplementing of student organizations activities;

After hour security;

District approved conference attendance cost for staff;

Tickets for school related functions when attendance is required by the Principal

XVII.2 Prohibited Expenditures from 900 Campus Accounts

Payment of an individual's civic organization dues or fees (even if school business related);

Reimbursement for luncheons or dinners while attending the individual's civic organization

meetings;

Appreciation and fundraising dinner tickets;

Purchase of any gift for any person or organization; this includes gift certificates, gift

cards, retirement gifts, flowers for any occasion, holiday gifts, food gifts, etc. (this may be

done by the faculty through the Faculty and Staff Fund). Gifts of public funds are

prohibited under Article III, Section 52 of the Texas Constitution;

Extravagant or high-priced awards such as watches or other jewelry or trips;

Payment of an individual's personal bills;

Loans to employees, parents, or students for any reason;

Replacement of an individual's property that was lost, stolen or damaged on the school or

district's premises or while being used at a school or district function. Use of funds in this


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manner is prohibited by the Texas Tort Claims Act;

School apparel that becomes the employees’ or students’ personal property (this may be done

by the faculty through the Faculty and Staff Fund);

Daily coffee and other drinks for the faculty and staff (this may be done by the faculty through

the Faculty and Staff Fund);

Donations to individuals, organizations or scholarship funds (this may be done by the faculty

through the Faculty and Staff Fund);

Abuse of number of appreciation meals furnished to the staff;

Parties for staff, including food, decorations and favors (this may be done by the faculty

through the Faculty Fund). Monies collected from staff for staff parties (i.e., Christmas,

end-of-school) must be deposited into the Faculty Fund account (811). Expenses can then

be paid out of the 811 account.

Alcoholic beverages, tobacco products, controlled substances, firearms, and other weapons;

Payment of expenses of spouses or other non-employees;

Payment of professional organization liability insurance on any individual;

Extra compensation or bonuses to employees, whether it be in the form of cash or gifts;

Transfers of funds to the faculty account (unless the transfer is to correct a prior error);

Any expense which appears to benefit private individuals or entities in ways so out of

proportion to the overall public benefit that they amount to a virtual donation;

Any other expenditure prohibited by federal or state law, TEA or Board policy, or SCUCISD

regulation.

XVII.3 Campus Fund 900 General Account Balances

To preclude the schools from accumulating an excessive balance in the 900 Campus non-restricted

accounts and to insure that the funds are being expended on the students, a ceiling is being placed

on the balance allowed in the 900 Campus Accounts (non-restricted).

The total fund balance allowable in Campus Funds (900 General Accounts - non-restricted) may


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not exceed the following limits:

High Schools $20.00 per pupil

Junior High School $15.00 per pupil

Intermediate Schools $10.00 per pupil

Elementary Schools $10.00 per pupil

Alternative Schools $2,500 limit

Pupil counts for this calculation will be the "student enrollment," for each respective campus, on the

PEIMS snapshot date in October, and maximum account balances will be measured as of June 30th

of the same school year. Any Campus 900 account balances exceeding this calculated amount

will be transferred to the SCUCISD General Operating Fund.

Activity Fund

Chart of Accounts

Account

Number Title

Instructional Funds

000401 Art Club

000403 Gifted & Talented

000405 English

000408 Journalism

000410 Law Enforcement

000411 Math

000412 PALS

000414 Physical Education

000415 Science

000417 Social Studies

000424 Pre-Kindergarten

000425 Content Mastery / PPCD

000426 Kindergarten

000427 1st Grade

000428 2nd Grade

000429 3rd Grade

000430 4th Grade

000434 Field Trips

School Publications

000501 Newspaper

000503 Yearbook – ALSELC

000507 School Planners

Student Club Funds

000601 Adaptive Resources/Special Olympics

000602 Athletics

000603 Band

000604 Baseball

000605 Basketball Boys

000606 Basketball Girls

000607 Cross Country/Buffalo Backers

000608 Cheerleaders

000609 Choral

000610 Chess Club

000611 Pokemon Club/Clemens NTHS

000612 Creative Writing

000613 Dance Team

000614 Debate

000615 D.E.C.A.

000616 Foreign Language/Drum Line

000617 F.C.A.

000618 F.F.A./Floral Club

000619 FCCLA

000620 Golf

000621 H.O.S.A.

000622 Key Club

000623 Imani/Color Guard Club

000624 French Club

000625 Mu Alpha Theta

000626 National Art Honor Society

000627 N.H.S.

000628 OCC / Prep

000629 B.P.A./Pokemon

000630 Clemens Orchestra/GSA

000631 Pep Squad

000632 R.O.T.C.

000633 Spanish Club

000634 German Club

000635 S.P.S./Excalibur Club

000636 Student Council

000637 Swim Team

000638 Tennis

000639 Technology

000640 Thespians/Drama

000641 Track Boys

000642 Track Girls

000643 U.I.L.

000644 Astronomy Club

000645 Steele Orchestra

000646 Video Club

000647 Video Game Hub

000648 JS2S

000650 Volleyball

000651 Wrestling/Just Do It

000652 Skate Club 000654 Softball

000655 Soccer Girls

000656 Soccer Boys

000657 Special Olympics

000660 Page Masters

000664 Orchestra

000665 TAFE

000670 Culinary Club

000671 Floral Design

000675 Bowling

000677 Kids Care Club

000679 Sign Language

000681 Boys Athletics

000682 Girls Athletics

000685 Joggers

Class Funds

000700 Project Graduation

000713 Class 2013

000714 Class 2014

000715 Class 2015

000716 Class 2016

000717 Class 2017

000718 Class 2018

Restricted Funds

000801 Library Books

00802 Textbooks

000803 Gifts & Bequests

000804 Computer Lab

000807 FTA Scholarship

000808 Testing – AP (Clemens)

000808 Scholarships (Steele)

000809 T-Shirts

000810 Testing, Materials

000811 Faculty & Staff Fund

000812 School Supplies/Planners; Student to Student

000813 Student IDs

000814 Parking Permits

000816 Honors

000818 Recycling

000819 Fines & Violations

000821 Soccer/Coach-Camp

000822 Girls BB/Coach-Camp

000823 Volleyball/Coach-Camp

000824 Boys BB/Coach-Camp

000825 Athletic Staff/Camp Funds

000826 CTE Career

000827 Repairs – Band

000828 Repairs – Orchestra

000832 Reimbursable

000835 We Serve Too

000838 Game Central

000840 Physicals – Athletics/Trainers

000841 Softball/Coach-Camp

000842 Baseball/Coach-Camp

000843 Tennis/Coach-Camp

Campus Funds

000901 Campus Expense

000902 Vending

000903 Interest Income

000904 Interest - CD

000907 Planners/IDs

000908 Reproduction/Yearbook

000909 Student Pictures

000910 Pencils / Inkjets

000911 Nurse

000912 PBIS

000914 Testing

000915 Carnival

000916 Book Fair

000917 Field Days

000918 Campus Wide Fund Raiser

000921 Science Fair

000922 Science Grant

000923 GT Grant

000924 Target Stores

000925 Magazine Fund Raiser

000926 Ned

000927 Art Fair

000947 PPCD

000948 ALE

000949 Pre-Kinder

000950 Kindergarten

000951 1st Grade

000952 2nd

Grade

000953 3rd Grade

000954 4th Grade

000955 5th Grade

000956 6th Grade

000957 Language Arts

000958 Math

000959 Science

000960 Social Studies

000961 Supplemental Ed

000962 Physical Ed

000963 Music/Choir

000964 Clinic

000965 Library

000966 Orchestra

000967 Music/Band/Orpff

000968 Art

000969 Computer Lab

000970 Field Trips

000991 Cash on Hand

000992 Checking Account

000993 Savings Account

000994 Investment

Activity Fund Reports (From EPES Software)

The following reports must be completed on a monthly basis. The principal and secretary/bookkeeper must sign all

reports. This reporting package should be sent to the Finance Department (Barbara Dennis) by the 15th of each

month. The bookkeeper should maintain a copy of the reporting package for their records.

Bank Reconciliation Report*

General Ledger Report – Account numbers 1 – 999 *



Outstanding checks list*

Sequential list of Checks *

Sequential list of Receipts * (can attach to Sales Tax Report)

Sales Tax Report* (Due on the 10th

of each month)

Copy of original bank statement*

TAXABLE SALES Agenda Books ( planners) Magazines-subscriptions less than six months

Agricultural sales Magazines- when sold individually

Art- supplies and works of art Musical supplies – recorders, reeds

Artistic – CD,s, tapes, videos Parts – Career & Tech classes

Athletic – equipment and uniforms Parts - upholstery

Auction items sold PE – uniforms

Automotive – parts and supplies Pennants

Band- equipment, supplies, patches, badges, uniform sales or rentals

Pictures- school, group (if school is the seller)

Book Covers Plants- holiday greenery and poinsettias

Books – workbooks, vocabulary, library, author (when we are the seller)

Rentals – equipment of any kind

Brochure items Repairs to tangible personal property(ie, computer repair, house remodeling)

Calculators Rings and other school jewelry

Calendars Rummage, yard, and garage sales

Candles Safety supplies

Car – painting, pin striping School publications-athletic programs, posters

Clothing – school, club, class, spirit School publications – brochures

Computer – supplies, mouse pads School publications – magazines (unless >six month subscription)

Cosmetology – products sold only School publications – newsletters, newspapers

Cups, glass, plastic, paper School publications – reading books

Decals School publications – sheet music, hymnals

Directories – student, faculty School publications – Yearbooks

Drafting – supplies School Store – all items (except food)

Family and Consumer Science – supplies and sewing kits

Science – science kits, boards, supplies

Fees- copies, printing, laminating Spirit Items

Flowers – rose, carnations, arrangements Stadium seats

Greeting Cards Stationery

Handicrafts Supplies – any sold to students

Horticulture Items Uniforms – any type to include PE, dance team ,drill team, cheerleading, athletic, club shirts, culinary

Hygiene Supplies Vending-pencils, and other non-edible supplies when the school services the machine

Identification cards-when they are sold to entire student body (not just the fine for a lost ID card)

Woodworking Crafts – entire sale to include parts and labor

Lock- sales and rentals Yard signs

Lumber

Merchandise, tangible personal property

**The list is not all-inclusive but may help you make determinations**

NON-TAXABLE SALES

Ad Sales – in yearbooks, athletic programs, newspapers, posters Admission – athletic, dances, dance performances, drama and musical performances Admission – summer camps, clinics, workshops, project graduation Admission – Banquet Fees Admission – bids, prom, homecoming Admission – tournament fees, academic competition fees Cosmetology services (Products sold to customers are taxable) Discount/Entertainment cards and books Facility rentals for school groups Food items sold during fundraisers Labor- automotive, upholstery classes (parts are taxable) Magazine subscriptions greater than six months Parking Permits Services – car wash, cleaning

**The list is not all-inclusive but may help you make determinations**

Non-Fundraisers

Admission to Plays

Box Tops/Nestle labels

Camps/Clinics

CiCi’s Pizza/Taco Cabana Night

Commission Checks

Concession stands @ Athletic Events

Donations

Fun Day – sell of snacks

Newspapers

Pencils/Pen Machine Dispenser

School Supply Packages

Spirit Shirts (nominal service fee may be charged)

Student pictures

Yearbooks

**The list is not all-inclusive, but may help you make determinations**

Campus Activity Fund Expenditures

Appropriate Expenditures Prohibited Expenditures Organization or institutional memberships. However, if an

individual membership is necessary for students to

participate in certain activities, then the expenditure is

acceptable if a notation is made to document necessity.

Payment of an individual’s organization dues or fees (even

if school business related) Use budgeted funds.

School assemblies and field trips Reimbursement for luncheons or dinners while attending

civic organization’s meetings & reimbursement of scouting

and pre-game meals for coaching staff

Student body social functions Purchase of any GIFT for any person or organization; this

includes gift certificates, retirement gifts, flowers, holiday

gifts, and food gifts. Gifts of public funds are prohibited

under Article III section 52 of the Texas Constitution.- Use

811 Acct

Awards such as plaques, caps, certificates, in recognition of

students, staff, or volunteers for services to the school or

SCUC ISD.

Extravagant or high priced awards such as watches or

other jewelry

Incentives for student involvement Payment of an individual’s personal bills

Training for staff Alcoholic beverages, tobacco products, controlled

substances, firearms, and other weapons

Scholastic magazines and books Payment of expenses of spouses or other non-employees

Supplemental classroom instructional needs and general

office supplies

Payment of professional organization liability insurance on

any individual

Improvement of campus and site facilities such as plants,

bulletin boards, signs and flags

Appreciation and fund raising dinner tickets

Supplementing of student organizations activities Extra compensation or bonuses to employees weather it be

in the form of cash or gifts

After hour security Abuse of number of appreciation meals furnished to staff

Tickets for school-related functions when attendance is

required by Principal

Appreciation meals furnished to employees which exceed

the reasonable limitations noted

District approved conference attendance and travel cost for

employees, subject to DEE ( R ) limitations. Use the same

travel expense as you would use with budgeted funds.

Replacement of an individual’s property that was lost,

stolen, or damaged on the school or district’s premises or

while being used at a school or district function. Use of

funds in this manner is prohibited by the Texas Tort Claims

Act

Occasional or infrequent refreshments and snacks for

teacher in-service and staff meetings. Appropriate items

might include pastries, tacos, fruit, cookies and drinks

Daily coffee, kitchen supplies or regular food or drink

purchases for the faculty and staff

Business meals for staff. For reasonable cost comparisons,

must follow district’s per diem amounts. Appropriate

documentation indicating who was at the meeting and

what was discussed is required for the IRS.

Reimbursement of daytime meals. No scouting meals or

coaches pregame meals shall be reimbursed.

Retirement reception costs such as refreshments, plates,

napkins, utensils for a retiring member of the school’s staff

Any Expense which appears to benefit private individuals or

entities in ways so out of proportion to the overall public

benefit that they amount to virtual donation

Refreshments and snacks for meeting where the school

serves as host for related activities for students, staff and

patrons

Any other expenditure prohibited by federal or state law,

TEA or Board Policy, or District regulation

Required school apparel that becomes the employee’s

personal property not to exceed a cost of $200 per year in

accordance with District guidelines. (Includes coaching

attire) The amount is a total which includes budget funds.

Donations to individuals, organizations, or scholarship

funds

Award Presentations for students, volunteers, or district

employees

Loans to employees, parents, or students for any reason

Transfer of funds to faculty accounts

Christmas Cards – must come out of 811

Camp Account Expenditure Guidelines Appropriate Expenditures Prohibited Expenditures Camp related/necessary expenditures including

refreshments for attendees during the camp, camp T-shirts

for attendees, camp flyers, and supplemental pay for camp

instructors.

Purchase of any GIFT for any person or organization; this

includes gift certificates, retirement gifts, flowers, holiday

gifts, and food gifts. Gifts of public funds are prohibited

under Article III section 52 of the Texas Constitution.- Use

811 Acct

Organization memberships. Payment of professional organization liability insurance on

any individual

Supplementing of student organizations activities Transfer of funds to faculty accounts

Tickets for school-related functions when attendance is

required by Principal or Department Head

Appreciation and fund raising dinner tickets

District approved conference attendance and travel cost for

employees, subject to DEE ( R ) limitations. Use the same

travel expense procedures as you would use with budgeted

funds. PO must be in place prior to travel.

No reimbursement of daytime meals.

Refreshments and snacks for teacher in-service and staff

meetings occurring during the regular duty days.

Appropriate items might include pastries, tacos, fruit,

cookies and drinks. These items should not be provided

regularly (e.g. every week).

Daily coffee, other drinks or refreshments for the faculty

and staff

Business meals for staff, occurring during the regular

school day. For reasonable cost comparisons, must follow

district’s per diem amounts. Appropriate documentation

indicating who was at the meeting and what was discussed

is required for the IRS.

Business meals should not be provided on a regular basis

or on non-duty days (i.e. Sunday meals)

Refreshments and snacks for meeting where the school

serves as host for related activities for students, staff and

patrons

Any other expenditure prohibited by federal or state law,

TEA or Board Policy, or District regulation

Required school apparel that becomes the employee’s

personal property not to exceed a cost of $250 per year in

accordance with District guidelines. (Includes coaching

attire) The amount is a total which includes budget funds

and will be included as compensation .

Donations to individuals, organizations, or scholarship

funds

One single day off campus retreat. Cost must be

reasonable.

No overnight stay for staff retreats.

Extra compensation or bonuses to employees whether it be

in the form of cash or gifts

Appreciation meals furnished to employees which exceed

the reasonable limitations noted.

Payment of expenses of spouses or other non-employees.

Extravagant or excessive expenditures for any reasons.

Any expenditure which appears to benefit private

individuals or entities in ways so out of proportion to the

overall public benefit that they amount to a virtual donation

Alcoholic beverages, tobacco products, controlled

substances, firearms, and other weapons

STUDENT ACTIVITY FUND

REQUEST FOR INTERFUND TRANSFER

Transfer of funds is requested from ________________________________________

SAF Account name & number

To ________________________________________ in the amount of $ ___________.

SAF Account name & number

The reason for this transfer is:

__________________________________________________________________________________________

__________________________________________________________________________________________

__________________________________________________________________________________________

__________________

Approved: ________________________________________________

Sponsor of donor fund Date

________________________________________________

Sponsor of receiving fund Date

________________________________________________

Principal’s Signature Date

School:_____________________________________________

Purpose: To pre-approve fundraisers, provide an accounting of the fundraising event, and identify taxable sales.

Acct.# ____________________

Sponsor's Name

Fundraiser/Sale Title

A. What type of merchandise or service will be sold or provided:

B. How will the merchandise or service be sold or provided (e.g., catalog sales,

individual sales to students on campus, prepaid orders, etc.)?

C. Vendor _____________________________________ Representative_____________________

Address______________________________________ Phone _____________________________

D. Fundraiser/Sale will be conducted from ____________________ to _______________________

Month/Year Month/Year

Sales Type: (circle one) TAXABLE NON-TAXABLE

If taxable and if eligible, do you want to count this as a tax-free day? YES NO

E. Funds generated will be used for _____________________________________________________

Projected Sales & Expenses:

Total Projected Sales $________________

Total Projected Expenses $________________

Projected Net Profit $________________

Sponsor Certification:

I hereby certify that a profit/loss statement (reconciliation report) will be completed and submitted

to the campus principal within 30 days after the termination of the fundraising/sale activity. I will

ensure that the proper purchasing procedures will be followed for any items being purchased for

the fundraiser. In addition, I certify that all monies collected will be deposited to the campus

bookkeeper in accordance with the district's cash handling procedures.

Administrator's Signature/Approval Date

SCHERTZ CIBOLO UNIVERSAL CITY INDEPENDENT SCHOOL DISTRICT

FUNDRAISING/SALES RECORDAuthorization Form

Account/Club Name

Sponsor's Signature

RECORD OF DEPOSITS: Information for deposits should be obtained from actual deposits listed on the Multiple Receipt Record or

Cash Receipts Voucher.

DATE AMOUNT DATE AMOUNT DATE AMOUNT DATE AMOUNT

1 6 11 16

2 7 12 17

3 8 13 18

4 9 14 19

5 10 15 20

TOTAL Box A $

RECONCILIATION:

For items sold on a pre-order basis:

Expected sales, per vendor's sales summary/quote (# items X sales price) $

Total deposited from above Box A $

Difference $

For items purchased prior to sale:

Total number of items purchased per invoice

Less returns for credit

Inventory from previous year

Total number of items available for sale

Total number of items sold

Total number of items donated or given away

Total inventory after sale

Total number of items available for sale multiplied by sales price Box B $

Actual number of items sold multiplied by sales price Box C $

Total deposited from items sold (can attach EPES Reconciliation Report) Box A $

Difference (Box C - Box A); should be "0" $

Difference (Box B - Box C); should match leftover inventory $

Please explain any discrepancies between Box B and Box C; for example, leftover inventory, donations/gifts

Date


FUNDRAISING/SALES RECORDReconciliation Report

Signature of person completing form

Signature of Principal Date

PAYMENT FOR SERVICES RENDERED FORM Date_____________________ Payable To______________________________ SSN_______-______-_______ Address___________________________________________________________________________________________________________________________ Reason for Payment_____________________________________________________________________________________________________________________________________________________________________ Amount To Be Paid $___________.________ _____________________ _____________ Signature of Sponsor Date _____________________ ______________ Signature of Payee Date

Payment will not be made until after service is provided

Schertz-Cibolo-Universal City ISD

Activity Fund Purchase Order

Date:

SAF Account Name:

SAF

Account #:

Purpose:

Company: Ship To:

Address:

Telephone:

Fax #:

Representative giving quote:

Item # Item Quantity Price/ea Extended Price

Shipping Charges:

Total

Sponsor Signature:

Principal Approval Signature: Date:

Bookkeeper Signature:

Date:

Assigned PO Number:

Check #

Purpose: Documentation for monies collected w here a Deposit Worksheet is not feasible. Examples include

items sold at a table, school store sales, pre-numbered tickets, etc. The Sponsor shall total, sign, and

date the form. The money count box should be completed at the bottom. This form should be given to the

campus bookkeeper. Money collected from individual students conducting sales for the SAF organization

should be listed on a Deposit Worksheet.

Account Name Account #

Funds Collected for the event of:

Number Price per Total $$

Item Sold Sold Item Collected

TOTAL -$

_________________________________________ _______________

Sponsor Signature Date

Money Count (to be completed by sponsor) Office Use Only:

Checks Quarters Bookkeeper

$100s Dimes Signature

$50s Nickels

$20s Pennies Date

$10s Other

$5s Receipt #

$1s Total $ Amount


SALES RECEIPT FORM

RESPONSIBILITIES OF FACULTY SPONSORS OF STUDENT GROUPS

The purpose for the collecting of and expending of funds by student groups is for the direct benefit of the students. Funds are to be used to finance activities which supplement the educational curriculum of the District. Fundraising activities will contribute to the educational experience of the students and will not conflict with the instructional program. Money raised by student groups and organizations is held by the school as trustee. The faculty sponsor of a student club or group is responsible for maintaining adequate financial records as evidence of proper custodianship of money received by and disbursed from club accounts. I hereby acknowledge that I have read the SCUCISD Activity Funds Manual and that I am responsible for complying with it. In particular, I acknowledge that: 1. All fundraising/sale activities will be approved in advance by the principal using the designated form. 2. I am responsible for both safeguarding and accounting of funds received for and/or on behalf of the students. 3. Student activity money will be turned in to the secretary/bookkeeper daily in the same form in which it was received. 4. At the completion of all fundraisers/sales, the Fundraising/Sales Record Reconciliation Report will be completed and submitted to the principal. 5. All purchases made on behalf of the student organization will have the students’ approval and will be made by check and approved in advance by the principal using the Activity Fund Purchase Order Form. 6. I will maintain a positive balance in my organization’s account at all times. I understand that I will be held responsible for any student activity funds entrusted to me. Signature _________________________________ Date ______________________ Student Group ________________________________

SCUCISD -

Student Activity Fund

Bookkeeper Log

Fundraisers/Sales

SAF

Acct # SAF Account Name Sale Name Dates of Sale

Recon Report

Due Recd Profit

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