1. Activity Fund Procedures
Presented By: Dyanira Diaz

2. Collections
Collect
Receipt
Cash Distribution Form
Deposit Slip
Deposit
Post in SunGard/Budget
Money must always be locked in the campus safe with access restricted
Money must be deposited on a daily basis unless the aggregate amount is less
than $10. Deposits less than $10 must deposited by Friday at 8:00 AM or until
the aggregate amount is greater than $10, whichever comes first
Money received by the bookkeeper after the normal scheduled pick-up time is
to be locked in the safe and deposited on the following day
Employees are liable for any money lost/stolen if not safeguarded in the
campus safe
Postdated checks cannot be accepted from any source

3. Receipting
Collect
Receipt
Cash Distribution Form
Deposit Slip
Deposit
Post in SunGard/Budget
All monies received shall be acknowledged by immediately preparing a receipt
White- Given to person submitting money
Yellow- Kept in activity fund file
Green- retained in the receipt book
Exceptions to individual receipts
Concession Sales (only need to write one receipt for total deposited)
Admission collections at door (only need to write one receipt for total deposited)
Collections < $10 ( AF-14 used in lieu of individual receipts)

4. Receipting (Continued)
Collect
Receipt
Cash Distribution Form
Deposit Slip
Deposit
Post in SunGard/Budget
Under no circumstance shall a pre-numbered receipt be altered
If error occurs, void the receipt and reissue
Receipts are not to be pre-signed or pre-dated

5. Cash Distribution Form (AF1)
Collect
Receipt
Cash Distribution Form
Deposit Slip
Deposit
Post in SunGard/Budget
Used for tabulating cash/checks
Two people must count the money and sign
Prepared in triplicate
White-Club File
Yellow-Sent to bank
Pink-Kept by sponsor

6. Deposit Slip Deposit Slip
Collect
Receipt
Cash Distribution Form
Deposit Slip
Deposit
Post in SunGard/Budget
Person collecting is responsible for preparing deposit slip
Deposit slips are prepared in triplicate
White- Sent to bank
Yellow- Sent to bank
Pink- Kept by club sponsor
Deposit slip must include:
Date
Amount
Currency and coins
Listing of check by check number
Notation indicating if it’s a tax free sale

7. Deposit
Collect
Receipt
Cash Distribution Form
Deposit Slip
Deposit
Post in SunGard/Budget
All funds MUST be deposited in the district approved depository
Personal accounts CANNOT be used
Money received MUST be deposited on a daily basis

8. Secretary/Bookkeeper
Deposit (continued)
Collect
Receipt
Cash Distribution Form
Deposit Slip
Deposit
Post in SunGard/Budget
Sponsor
Secretary/Bookkeeper
Places Cash in plastic tamper proof bags
Writes bag receipt number on Cash Distribution Form (Form AF-1)
Places white and yellow deposit slip in clear pouch located on front of plastic bag
Seals Bag with cash inside
Tears off receipt number located at top of the bag
Signs cash distribution form under “received by”
Bookkeeper gives the sponsor the pink copy of the cash distribution form
Endorses any Checks
MISD Police will pick up plastic bags daily from bookkeeper and transport to the Bank
Places the endorsed checks and the yellow Cash Distribution form in the clear pouch

9. Post in SunGard Post in SunGard/Budget
Collect
Receipt
Cash Distribution Form
Deposit Slip
Deposit
Post in SunGard/Budget
Once the validated deposit slip is returned from the bank
Post the deposit in SunGard
Scan backup documentation
Direct Cash form
Receipt
Cash Distribution form
Deposit slip
Enter budget

10. Fundraising Operating Procedures
Before Event
During Event
After Event
Fundraiser Application Form (AF-2) must be completed and signed by the Principal and submitted to the bookkeeper
Fundraiser Revenues and Expense Form
(AF-3) needs to be completed
Deposit all funds daily

11. Sales Tax Non Taxable Taxable
Texas Sales Tax Statutes impose tax on the sale, lease or rental of tangible personal property
Non Taxable
Taxable
Admissions (games, dances, etc.)
Parking permits
Transcripts
Discount cards
Services (car wash, etc.)
Fundraisers where we only receive a commission
Uniforms (cheer, PE, etc.)
ID’s
Supplies sold to students
HOSA Scrubs
Yearbooks
Rentals of any kind

12. Sales Tax (Continued)
Two tax free sales allowed per calendar year per Campus and per Bona fide chapter (8xx)
Tax free day is defined as day goods are delivered
Submit GL00060 and Tax Spreadsheet to
Melissa del Bosque

13. Web-Based Solicitations (Crowdfunding)
Per CDC (LOCAL), an employee may solicit web-based donations in fulfilling his or her professional responsibilities or for the District’s use
Prior approval from the employee’s supervisor is required (AF-2)
Be aware some sites charge fees or keep a percentage of the proceeds

14. Web-Based Solicitations (Continued)
Campus Principal must ensure compliance
Do’s
Don'ts
Include district, campus and teacher name on project website
Have all checks payable to McAllen ISD
Follow district purchasing requirements
Tag all items >$5,000 as a fixed asset
Make sure all donations remain on the campus
Ensure all donations are safeguarded
Satisfy all requirements required by donation site
Withdraw funds into personal banking accounts
Transfer donations from campus to campus
Ask for donated items to be mailed to employee homes
Seek funding for personal reasons
List a fundraiser for a charity
Pressure parents to make donations

15. Bank Supplies To order deposit slips and endorsement stamps
Rick Ramirez-
Bea Bodeau-
Plastic tamper proof bags
Contact Accounting at (956)

16. NSF Checks
Accounting records NSF checks to account 8/9XX XX-XXX-Y
Campus should send the issuer a Notice of Returned Check via Certified Letter
Name, address, phone number, check #, amount, date
A copy of the returned check
Check issuer is given 10 days to make restitution
If restitution hasn’t been made in 10 days documentation must be sent to District Attorneys office
See page 36 of the Activity Fund Manual
When collection is received post into 8/9XX XX-XXX-Y

17. Petty Cash Petty cash is only to be used as change
Account number for withdrawal and deposit of petty cash 8/9XX XX-XXX-Y
Petty cash must be locked in the safe

18. Disbursements Purchase orders are the sole means of disbursement
Meals may be served during a working lunch
Price CANNOT exceed $18 per person
Submit an agenda, roster and itemized receipt
Social gatherings NOT allowed
Staff incentives must be purchased from Activity Funds and NOT 199 accounts
Two staff incentives allowed per fiscal year
Can’t exceed $10 per incentive
In addition to staff incentives above, Staff shirts are allowed to be purchased
Each employee CANNOT receive more than $50 worth of apparel per fiscal year

19. Allowable/Unallowable Matrix (not all-inclusive)

20. Allowable/Unallowable Matrix (not all-inclusive)

21. Internal Transfers Band Rentals
Should be submitted to Accounting (Claudia Garza) by October 27th
Anything collected after this date should be immediately sent
Chromebooks
Should be submitted to Accounting (Claudia Garza) on last working day of each month
Textbooks
Internal Transfers should be submitted to Accounting (Claudia Garza) 30 days from the invoice date
Invoices should be sent from Instructional Materials in October/November

22. Closing Accounts Students Activity Funds (8xx)
Students should determine who they want the funds to go to
Must be in meeting minutes
Internal Transfer must be submitted to Accounting along with the meeting minutes
If the students to not decide on this before the end of the year, funds will be transferred to Principal (PR) account
Campus Activity Funds (9xx)
Principal can decide what account he wants to transfer the funds to
Internal Transfer must be submitted to Accounting

23. Questions?