1. Financial Services Paraprofessional Training September 17, 2014
ACTIVITY FUNDS
Financial Services Paraprofessional Training
September 17, 2014

2. Purpose Augment the instructional activities of the school
Contribute to the educational experience of the students
Promote the general welfare and the educational development and morale of the students

3. Fund Categories Fund 461 – Campus Activity
Fund 465 – Principal Discretionary
Fund 865 – Student Activity
Fund 888 – Faculty Sunshine

4. Campus Activity Fund 461
Are raised locally at the school or donated to the school
Are used for school purposes in accordance with all rules and regulations for public funds
Are expended for the benefit of students and shall be related to the district’s educational purpose

5. Campus Activity Fund 461 Revenue Sources
Vendor Sales (cookie dough, wrapping paper)
Book fair
Concessions
Admissions to campus events (dance, project graduation, prom)
Bake Sales
Dues, Fees & Fines
Personal tangible property (t-shirts, musical recorders, planners)
Field Trips
Donations
Pass-through altruistic funds
Community Family Night Commissions (Local Restaurant)

6. Principal Discretionary Fund 465
Revenue Sources
Vending Machine Commissions
School Pictures
Designated Donations for Employees
Student ID’s
Parking Permits
Junior Achievement Donations

7. Student Activity Fund 865
Are agency funds that the district holds as trustee or custodian
Collected funds are used only for purposes authorized by the organization with sponsor guidance and principal approval
Meeting minutes are required for transactions

8. Student Activity Fund 865 Revenue Sources
Generated by a bona fide student group; not by district or campus
Fundraisers

9. Faculty Sunshine Fund 888
Are comprised of voluntary contributions from district personnel
Must adopt bylaws
Disbursements are processed utilizing the Miscellaneous Payment Form
Fundraisers are NOT permitted
Not eligible to use District’s exemption status

10. Faculty Sunshine Fund 888
Revenue Sources
Voluntary contributions only

11. Campus Activity Fund 461 Expenditure Function 11 - Instructional
12 - Library
36 - Extra Curricular
52 - Security

12. Principal Discretionary Fund 465
Expenditure Function
All functions except Staff Development Function 13
Primarily Function 23
Refreshments for Staff Meeting (function 23)

13. Campus Activity Fund 461 Uses and Expenditures for Students
Instructional Purposes
Awards/Incentives
Campus/District Awards Ceremony
Clothing (field trip or competition t-shirts)
Memorials & Funerals
Scholarships
Fundraisers

14. Principal Discretionary Fund 465
Uses and Expenditures for Employees
Instructional Purposes
Basic Office Expenses
Awards/Incentives
Campus/District Awards Ceremony
Required Clothing
Morale Building
Memorials & Funerals
Holiday Expenditures (district promotional items)

15. Student Activity/Faculty Sunshine Fund 865/888
Uses and Expenditures
Control and expenditure authority lies with the student or employee group

16. Activity Funds What Fund/Function Do You Use?
46x 11 - Instructional Supplies
Office Decorations
Coffee Service
Refreshments/meals for on-site business meetings
46x 11 - Tutoring Snacks
Retirement Receptions
Awards/Incentives
Employees
Students
Recognition/Gala Tickets for Staff
Staff Recognition/Campus Event
Staff Off-Site Holiday Party
Convocation T-Shirt

17. Activity Funds What Fund/Function Do You Use? 461 11 - Textbooks
Book Fair
46x xx - Fundraising Expenditures
Concession Supplies
Event Expenditures
Personal tangible property (musical recorders, planners)
Field Trips
461 Rx - Pass-through altruistic funds
Scholarships

18. Activity Funds Prohibited Expenditures
Staff/Professional Development Activities
Reimbursement of lost, stolen or damaged personal property
Personal Items
Alcoholic beverages, tobacco products, etc.
Extra Compensation
Expenses for spouses or other non-employees

19. Activity Funds Fiduciary Responsibility
Campus principal has ultimate responsibility
Accounting for sources and uses is required
Fundraisers should be for a specific purpose and spent for that specific purpose