The Board of Education recognizes that a good student activity program is a necessary facet of the total educational program of each school and authorizes the establishment of student activity funds in each school. Well balanced and effectively administered student activity programs stimulate student growth and development by supplementing and enriching curricular activities.

Each student activity program shall be classified in one (1) of two (2) categories. The student activity program fund (Fund 200) includes activities which have students involved in the management of the program. The funds of such programs shall finance the normal legitimate co-curricular activities of student body organizations.

The Board requires from each activity program a written statement of its purpose, goals, and budget for annual approval by the Board. The Board shall establish appropriation accounts for these funds based on revenue and expenditure projections submitted by the activity sponsors. When there is a capital improvement to be funded, in part, or solely through activity funds, the unit manager will review feasibility and budget for the project(s) with the Superintendent or designee prior to submission of the annual budget for the affected fund(s).

All expenses and receipts for student activity programs shall be accounted for in accordance with the Ohio Uniform School Accounting System. All student activity expenditures must serve a public purpose consistent with the stated purpose and the annual budget of the activity program involved.

Rules, regulations, and guidelines for administering student activity programs shall be detailed in an administration procedure and supplemental guidelines in compliance with and in support of this policy.

In accordance with the direction provided by the State Auditor's office in Circular 81-9, the following duties and responsibilities are assigned:

Superintendent - The Superintendent is responsible for administering all Board policies relating to student activities, except those required of the Treasurer.

Treasurer - The Treasurer of the Board of Education shall be the Treasurer of Student Activity monies. The Treasurer shall have sole responsibility for the enforcement of accounting procedures and internal control procedures.

Principal - The building principal shall be responsible for the approval of requisitions for the expenditure of the student activity monies and for the management of student activity programs.

Activity Sponsor - Activity sponsors, under the direction of the building principal will be responsible for:

Cashier - The Cashier for each school shall be responsible for the secure handling of the deposit of monies received by student activity programs in accordance with procedures established by the Treasurer.

The Board recognizes the need for various groups not included in the definition of a student activity to generate and expend funds in the course of the operation of the group. These activities have no student management and are designated "The Athletic Fund" (Fund 300) under the direction provided by the State Auditor's office in Circular 81-9.

The sources of revenue for these groups must be approved by the Board and be included in the Board's current year budget. Expenditures shall be in accordance with appropriations established by the Board.

The Treasurer is delegated the responsibility for the establishment and functioning of these funds in accordance with the Uniform School Accounting System.

R.C. 9.39, 3313.47, 3313.51, 3313.53, 3315.01, 3315.062
R.C. 3315.12, 3315.14, 3317.024, 5705.41, 5705.412
A.C. 117-2-18, 117-2-20

Revised 2/25/08