1. Fall 2010 1

2. What are Student Activities? ARS defines student activities as student clubs, organizations, school plays or other student entertainment. Student Activity Funds are monies raised by the efforts of the students and spent under the direction of the students. Kyrene School District Policy JJF indicates that the district shall establish appropriate procedures and all persons having duties relating to these programs shall be held strictly accountable for the manner in which these guidelines are followed (procedures handbook). 2

3. What are Student Activities? Clubs are formed and based on student membership and involvement Each club shall have a sponsor; employee of KSD Any money raised must be: Raised by the students Spent by the students Beneficial to the students currently enrolled Large balances should not roll over from year to year 3

4. How is money raised? Fundraisers Magazines Cookie dough Student sales T-shirts Pencils Ticket sales Dances Refreshments 4

5. USFR Fundraising Guidelines USFR Guidelines No house-to-house sales are permitted Promotions, selling and support activities will not take place during instructional time On-campus selling activities should be limited No home-cooked food will be sold Money raised should benefit students enrolled Raffles, drawings or lotteries are NOT allowed 5

6. Fundraisers Principal, as Governing Board designee, must approve each fundraiser Documentation required Receipts / Records: Duplicate, pre-numbered receipts Class log or roster Pre-numbered tickets may be sold Activity report documenting who, what, when, where, how (much $), sign and date Safeguard money daily in school safe Deposit weekly via armored car service 6

7. Student Sales Principal, as Governing Board designee, must approve each fundraiser Documentation required Receipts / Records: Duplicate, pre-numbered receipts Class log or roster Pre-numbered tickets may be sold Activity report documenting who, what, when, where, how (much $), sign and date Safeguard money daily in school safe Deposit weekly via armored car service 7

8. Ticket Sales Principal, as Governing Board designee, must approve each fundraiser Documentation required Receipts / Records: Duplicate, pre-numbered receipts Class log or roster Pre-numbered tickets may be sold Activity report documenting who, what, when, where, how (much $), sign and date Safeguard money daily in school safe Deposit weekly via armored car service 8

9. Cash / Check handling Individualized receipts must be issued Pre-numbered receipts, roster or log, tickets Cash and checks must be safeguarded daily Checks must be endorsed upon receipt NO disbursements may be made from cash ALL money must be accounted for and recorded Activity reports should be completed in full for each fundraiser Change fund 9

10. Deposit Information All monies must be deposited weekly Deposits are recorded on pre-printed deposit slips Totaled and recorded on bank bag to Wells Fargo Bank Deposit picked up by armored car service District employees are not to take deposits to the bank Deposit slip and supporting documentation sent to the district office within 2 days of deposit Segregation of duties 10

11. Disbursements / Expenditures Council or Club Meeting must be held Detailed minutes must document expenditure and student approval Minutes must include expenditure amount and details of items to be purchased Signed minutes must be submitted with purchase order requisition or when a print shop order is placed Purchase order must be approved prior to goods or services purchased 11

12. Disbursements / Expenditures Reimbursements cannot be made Cannot pre-pay for goods or services Cannot be used to defray district expense No gifts or the appearance of gifts can be purchased Receipts from blanket purchase orders must be submitted to accounting within 5 days of purchase Purchase order number and purchaser name must be written on the receipt Purchases must benefit students 12

13. In summary… Fundraisers must be approved Students must benefit Receipt, receipt, receipt Document Safeguard Deposit Minutes attached to each purchase order requisition All receipts and supporting documentation must be kept for 10 years 13

14. Next steps Submit “Policies and Procedures Acknowledgement” form for all clubs and student council Submit “Kyrene Student Council / Club Officers” signature sheet for all clubs and student council Annual fall training Internal reviews (audits) Support 14

15. Questions? Jackie Mattinen Assistant Director, Business Services 480-783-4093 jmattinen@kyrene.org 15