Upper Arlington City School District
Administrative Guidelines
 

6610 - STUDENT ACTIVITY FUNDS

The District’s students participate in a variety of student activities. Each student activity is assigned a sponsor/advisor responsible for managing the group’s activities. The majority of student activity revenues are generated by fund raising activities; however, other types of revenue can be generated.

 A.Fund Raising Revenues
  1.Sponsor/advisor completes a Fund Raising Permission Form 5830 F1 and forwards to the Superintendent for approval.
  2.As fund raising revenues are received, the sponsor/advisor prepares a Pay-In document for the receipts. The Pay-In is reconciled with the

 B.Other Revenues
  Other revenues received by student activities include, but are not limited to, the following:
  1.membership dues;
  2.admissions to special activities such as dances, concerts, plays, etc;
  3.sale of school-sponsored newspaper;
  4.advertising in school-sponsored newspaper.

As other revenues are received, the procedures listed above in "A – 2" are followed.

Student Activity Expenditures

Expenditures for student activity programs must be made for projects, activities, products, and services which benefit students. Expenditures may be made for staff members and parents whenever such expenses are recommended by the student activity sponsor and principal and approved by the Superintendent. Expenditures must be in compliance with the student activity group’s purposes and intents, approved budget, the policies and regulations of the Board and applicable statutes.

Examples of acceptable expenditures are:

 A.athletic event expenses such as payment of game officials and game workers
 B.purchasing athletic equipment and supplies
 C.dance band expenditures
 D.pay for police services
 E.refreshment purchases
 F.publishing costs for school sponsored and approved newspapers, yearbooks, play and concert programs, and athletic programs
 G.expenditures for gifts to individual schools or the District
 H.gifts to staff members

 I.staff activities, such a staff parties sponsored by student groups
 J.expenditures for vending machine contents
 K.reasonable payments for staff and non-staff persons who chaperone, sponsor or supervise approved school and/or Board approved student activities
 L.mileage allowances or gasoline expenses for students, adult chaperones and sponsor – (only if necessary insurance coverage is in effect)
 M.motel and food trip expenditures for students, adult chaperones, and activity sponsors
 N.flowers, planters, memorials or charitable donations in the case of illness or death of a parent, student, brother or sister of a student, or staff member
 O.organization memberships (not individual)
 P.payment of tournament or contest entry fees and related expenditures
 Q.bus transportation
 R.payment for maintenance and custodial service

Payments made not stated above may be made as stated in Purpose and Intent clause.

Sales Tax

Materials purchased by activity groups through activity funds are exempt from the State sales tax. Sales taxes on purchases shall not be paid from student activity funds.

Items sold by activity groups on a cost or non-profit basis are not subject to the State Sales tax.

Sales of tickets for admission of school functions are not subject to the State sales tax.

Items sold by Activity Groups for a profit are subject to sales tax.

Soft drinks exceeding .15 cents are subject to the State sales tax. If no seating facilities are provided, food sales are not subject to the State sales tax.

The sales tax law requires the activity group (as the vendor) to keep a record of taxable sales and the tax collected. Sales tax collections will be held in a rotary fund and payment made to the State as required by State statute.

Disposition of Class Funds

The Board has determined that the most appropriate public purpose for disposition of class funds after graduation is to disburse such funds to the Upper Arlington Education Foundation.

Therefore, the Treasurer shall remit to the Foundation the unencumbered balance of class funds by September 30 of the fiscal year immediately following that class’s graduation.