Kent City Community Schools
Administrative Guidelines


The Board of Education has formulated Policy 6610 which governs the management and control of all student activity funds. The following guidelines should be used to implement this policy.



Principals shall approve the sponsors of each activity group and all purpose clauses, anticipated revenue, and anticipated expenditures for each activity program,



A system of internal controls should be implemented in order to safeguard the assets of the student-activity funds to ensure that the student will receive the benefits sought. Funds must be budgeted and accounted for by fund, function, cost center, and operational unit in accordance with the Uniform School Accounting System.



Monthly and annual financial reports for student-activity funds shall be prepared by the Business Manager and submitted to the Superintendent. Funds must be accounted for on a fiscal-year basis and financial reports furnished to each sponsor on a regular basis.



Fund-raising projects for any student activity shall, in general, contribute to the educational experience of students and shall not conflict, but add to, the instructional program.



All sales projects or programs must be approved by the Principal and the Superintendent at least two (2) weeks prior to the sale or event.



All sources of revenue must be approved by the principal and shall be included in the student-activity group's current-year budget.



All expenditures from a student-activity fund shall be in accordance with the approved budget. Authorization for an expenditure must be accompanied by an approved requisition processed by a formal purchase order, and certified by the principal that funds are available for the expenditure.



Expenditures of funds, derived from the student body as a whole, shall be so expended as to benefit the student body as a whole, and not for the benefit of a special group.



Expenditures must be approved by the appropriate student activity group advisor.



Student-activity funds shall not be used for any purpose which represents an accommodation, loan, or credit to Board employees or other persons. Postdated checks may not be accepted and checks may not be cashed for anyone.



Board employees or others may not make purchases through a student body in order to take personal advantage of student-body purchasing privileges.



No student-activity organization shall be obligated for purchases made by students, faculty, and/or others unless supported by a written purchase order signed by the principal.



Examples of expenditures which are prohibited are:



equipment, supplies, forms, postage for curricular or classroom use or for District business;



repairs and maintenance of District-owned equipment or property;



salaries for services which are the responsibility of the District or for District assignments;



memberships that benefit individuals;



all items for personal use;



contributions to fund-raising drives for charitable organizations unless part of a group's purpose and objectives statement.



All monies collected should be deposited with the Business office or in a designated depository within twenty-four (24) hours of collection or the next business day following the last business day of that week.



The disposition of unspent activity funds will be determined by the class officers, activity sponsor, and the Principal.



An internal audit of the financial accountability and compliance of student activities policies shall take place on a annual basis. A formal report shall be presented to the Board.