Pinon Unified School District No

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STUDENT ACTIVITIES/AUXILIARY

CLUB SPONSOR

HANDBOOK

2011-12

Policies and Procedures Acknowledgement

I have read the Student Activity Fund Procedures Manual and agree to comply with the policies and procedures outlined in this Tuba City Unified School District manual.

School Year:

School:

Club Number:

Sponsor Name:

Sponsor Signature:

Date:

Principal Signature:

Date:

Return this document to:

Tuba City Unified School District

Business Services Department

Attention: Student Activities/Auxiliary Operations

Thaylia Nez

School administrators must ensure that policies, procedures and regulations for the supervision and administration of Student Activities funds are adhered to. School administrators, with the assistance of the District Business Office, shall conduct a training session at the beginning of each school year involving all individuals who will be responsible for Student Activity functions.

Cc:Club Sponsor

School Principal

Activities Director
Personnel File

TUBA CITY UNIFIED SCHOOL DISTRICT NO. 15

STUDENT ACTIVITIES CLUB SPONSOR HANDBOOK

Dear Club Sponsor:

The purpose of this handbook is to provide you, the sponsor, with guidance regarding District fundraisers, receipts and expenditure policies and to ensure a mutual understanding of your responsibilities as a club sponsor.

Copies of policies pertaining to student activities are available upon request from the Business Office. These policies have been developed according to Arizona Revised Statutes and the Uniform System of Financial Records and will be strictly enforced.

Thank you for your support of student activities.

Dr. Harold G. Begay,Priscine Jones

Interim Superintendent of SchoolsBusiness Manager

For additional information regarding your club’s account, please contact Student Activities/Auxiliary Operations@ ext. 1010.

TUBA CITY UNIFIED SCHOOL DISTRICT NO. 15

STUDENT ACTIVITIES CLUB SPONSOR HANDBOOK

TABLE OF CONTENTS

Definitions/Organization 1

Fundraisers 4

Receipts 6

Expenditures 7

Reconciliation 9

Carry Forward Provisions 9

Appendix – Forms 11

TUBA CITY UNIFIED SCHOOL DISTRICT NO. 15

STUDENT ACTIVITIES CLUB SPONSOR HANDBOOK

DEFINITION

What are Student Activities?

Student activities are defined in Arizona Revised Statutes (A.R.S.) 15‐1121 as student clubs,organizations, school plays or other student entertainment. Student activities monies are raisedby the efforts of the students with the approval of the Governing Board. These monies areaccounted for in an Agency Fund titled Student Activities Fund, which is separate and distinctfrom district operating funds.

What policies and laws apply to Student Activities?

Tuba City UnifiedSchool District Board Policy – JJF Student Activities Funds

Upon recommendation by the Superintendent, the Board will designate a Student ActivityTreasurer. The superintendent shall assure the establishment and maintenance of a “StudentActivity Fund” as defined in A.R.S. 15‐1121 through A.R.S. 15‐1124.

Tuba City Unified School District Policy – JJE Student Fund-Raising Activities

Fund-raising activities by students on school premises or elsewhere as representatives of the school will be permitted only when connected with specific school activities approved by the Superintendent. The participation of contests or fund-raising activities shall be governed by the following criteria:

The aim of the activity shall benefit youth in educational, civic, social, and ethical development.
The activity shall not be detrimental to the regularly planned instruction.

The proceeds of all fund-raising activities shall be deposited in the student activities fund and the funds from such activities shall be used only as specified in the Uniform System of Financial Records.

Arizona Revised Statutes (A.R.S.) 15‐1121

All monies raised with the approval of the governing board of a school district by the efforts ofstudents in pursuance of or in connection with all activities of student organizations, clubs,school plays or other student entertainment other than funds specified in sections 15‐1125 and15‐1126 are student activities monies.

Student Club Sponsor Agreement

In order for the student club to be eligible to participate in fundraising activities and expendfunds, the student club sponsor must be trained on the policies and procedures. A copy of theStudent Club Sponsor Agreement must be signed by both the club sponsor and the schoolprincipal. A copy of this form must be sent to purchasing before any expenditure will bepermitted.

Student Officer Signature Sheet

Student Officers must sign the appropriate form prior to any expenditure. A copy of this form must be sent to purchasing before any expenditure will be authorized.

Student Club Meeting Minutes

Student Club meeting minutes must be kept to document all fundraisers and expenditures andsigned by the Club Treasurer and Club Sponsor. A signed copy of the meeting minutes must beattached to all purchase requisitions. The signatures must match those of the Student Officersignature sheet. If the student officers change during the school year, forward an updated copyto purchasing. The meeting minutes should include detail about and amount of approvedexpenditures with a breakdown of purchases to be made.

ORGANIZATION

1.Requirements for organizing a student club.

Club must submit a constitution that identifies the purpose of the club, to the Student Council, for approval. See Sample Constitution Form in the Appendix.

Club must have at least one adult sponsor who is a certified employee of the District and must be approved by the Activities Director/Governing Board. In order for the student club to be eligible to participate in fundraising activities and expend funds, the student club sponsor must be trained on the policies and procedures. A copy of the Student Club Sponsor Agreement must be signed by both the club sponsor and the school principal. A copy of this form must be sent to purchasing before any expenditure will be permitted. See Club Sponsor Agreement in the Appendix.

Club must elect officers and submit officer names, signatures and member names to the Student Council, Activities Director and Business Accountant. If the student officers change during the year, forward an updated copy of this form to the Business Office. See Student Activity Club Officer List Form in the Appendix.

2.The Student Council and each student club should follow these procedures for

meetings:

The meeting is called to order and a club member must take minutes. The Club Sponsor must be present.

Minutes must include, but not be limited to the following: date, time, members present, discussion, motions made and motions approved. See Student Activities Club Minutes Form in the Appendix. You may modify form to your liking; fully typed is preferred. All student minutes must be signed by the at least one officer, preferably the treasurer.

Minutes are filed by the Club Sponsor and must be retained for three years for audit purposes.

Signed student minutes must be attached to all purchase requisitions. The student signatures must match those on the Student Activity Club Officer List Form.

3.Conflict of interest policies, as stated in District policy GBEAA and ARS Title §38-503 apply to all student activity transactions. ARS Title §38-503 prohibits school employees from participating in any manner in a contract, sale or purchase where the employee or a relative has a substantial interest in the contract sale or purchase. (A copy of this policy is available at the District Office.)

4.MISUSE OR MISHANDLING OF ANY STUDENT ACTIVITIES FUNDS IS GROUNDS FOR DISCIPLINARY ACTION.

FUNDRAISERS

1.All fundraisers must have prior approval from the Governing Board, Student Council and the Principal. The completed Student Club Fundraising/Activity Form must be submitted to the Principal and Student Council prior to the start of any fundraising activity. See Student Club Fundraising/Activity Request Form in the Appendix.

2.Student activities monies are derived from a variety of sources: dues, concessions, interest, ticket sales, publications, yearbooks, class pictures, and fundraising events approved by the Principal/Student Council. Students must participate in the fundraiser. ALL monies raised by the students must be deposited into a student club account.

3.A Student Club may NOT hold a raffle, drawing, lottery or similar event. (Arizona Attorney General Opinion 184-018.)

4.A Student Club may participate in a joint fundraising project with an outside group such as a parent organization if the Principal and Student Council have approved the project. The proceeds should be allocated proportionately between the two organizations based on the level of support devoted by each group to the project. Example: The Parent Organization runs a concession stand at athletic events with the help of Student Council. If the concession stand is manned 50% by students and 50% by parents, the proceeds should be divided 50/50.

5.Students are prohibited from selling items house to house.

6.Proceeds from sale of inventory (candy, T-shirts, etc.) should be compared to items sold to estimate actual proceeds. Use the following method:

Step 1Amount purchased from vendor

Less:Amount left on hand

Equals:Amount sold

Step 2Amount sold x selling price = estimated proceeds

7.Any unsold inventory after fundraising sales (candy, T-shirts, etc.) should be accounted for and properly safeguarded. A Student Activities Inventory Sheet shall be completed. Club members and sponsor will be responsible for the accountability of all items received for fundraising. See Student Activities Inventory Sheet in the Appendix

8.It is the practice of the District to limit the sale of competitive food items, including candy, on its campuses, and to encourage students to utilize the school cafeteria(s).

FOOD SALES

The following guidelines shall apply for the sale of food items:

The decision concerning the sale of candy and other food items; i.e. cookies, brownies, etc., shall be left to the discretion of the Principal at each individual campus.

However, if food sales are allowed, no competitive food items shall be sold during the breakfast and lunch hours.

Food sold should be commercially regulated or its preparation properly supervised. If food is to be prepared at home it must be prepared by an individual with a Food Handler’s Permit. The permit holder MUST file a copy with the appropriate school and the District Office.

Food that is prepared at home or at site is to be sold by a permit holder and permit must be posted in a noticeable area in the concession stand.

RECEIPTS

General Requirements:

1.All monies must be physically safeguarded. In no case shall money be left overnight in school buildings except in safes provided for the safekeeping of valuables.

2.All cash should be submitted with the District Office on a daily basis. The District deposits to the bank will be made weekly or when an accumulation of cash exceeds $1,500, whichever is sooner.

3.Private bank accounts are not authorized for use by any student clubs.

4.Individual clubs must maintain cash balances:

•for current cash balances,

•for reconciliation with District records, and

•for audit purposes.

5.The School shall maintain a Student Activities Ticket Log for all tickets issued to clubs, beginning and ending ticket numbers, dates and total number of tickets issued should be documented on the log. See Student Activities Ticket Log in the Appendix. After the event has taken place, the club sponsor, or designee, shall reconcile the cash to the ticket sales.

Specific Procedures:

1.The Club Sponsor and the Club Treasurer should work together to prepare the Cash Collection Report. See Cash Collection Report in the Appendix.

▪If tickets were involved, be sure to include the beginning and ending ticket numbers, calculating the number of tickets sold.

▪All coins should be rolled and cash bundled, using wrappers available at the District Office.

▪A calculator tape of check totals should be attached to the checks.

▪All checks should be endorsed on the back with the stamp at the District Office.

▪The Cash Collection Report requires signatures of the Club Officer and the Club Sponsor.

2.The Cash Collection Report is submitted intact with cash and checks to the Business Accountant at the District Office and any remaining unsold tickets must be returned to the Activities Director or School Secretary/designee at each school.

3.When the Business Accountant receives the Cash Collection Report it will be verified and signed. A copy of the Cash Collection Report will be issued to the Club Sponsor/Club Officer, a copy will be sent to the Student Council Sponsor and a copy will be maintained by the Business Accountant.

SEGREGATION OF DUTIES

The employee collecting the money and the employee preparing the deposit should not be the same person. To protect the employee, these duties shall be segregated.

EXPENDITURES

General Requirements:

1.Monies shall be expended in a manner beneficial to those students currently in school. Students must actively participate in the management of funds.

2.Student activities monies must not be used to defray any District expense.

3.Cash must be available in the account of a student club before a purchase is made. Example: The Art Club has a cash balance of $150 and would like to spend $200 for an upfront purchase for a fundraiser. This would result in a negative balance and is not permitted. However, a $50 loan could be requested from the Student Council.

4.Cash advances are available only when necessary and must be justified and approved the Club and Principal on the Student Activity Requisition. Cash advances are subject to final approval by the Business Manager. Receipts must be submitted and any remaining cash must be returned to the Business Accountant within (1) one business day of purchase or trip.

5.Student Activities monies must not be used to provide gifts or the appearance of gifts to teachers, and staff or community members.

6. Expenditures from the student Activity Fund are exempt from the State of Arizona Procurement Code unless District monies are involved. Nonetheless, sound procurement practices should be followed. Any purchase made from a District Employee is subject to the procurement rules identified in Policy GBEAA – Staff Conflict of Interest.

7.All shipped items purchased must be sent directly to the District Warehouse. The District Warehouse will verify delivery of items and send a copy of the receiving report to the District Office and Requestor.

8.Disbursements from student activities monies may only be made by the Business Accountant upon receipt of proper invoice and receiving report authorizing the disbursement. Cash transactions are NOT permitted. Example: The Cheerleading Club is running a car wash next door to a McDonalds. The Sponsor and some of the participants decide to take $25 from the cash box to buy sodas for the group. This transaction would violate the District procedures outlined in this handbook and State guidelines.

9.At the end of each fiscal year, all club accounts must have a positive or zero balance. It is the responsibility of the Club Sponsor and Business Accountant to ensure accounts complete the year in a positive standing. Clubs that had no activity during the year must be justified to remain an active club. After the second year of inactivity, any ending balances are automatically transferred to the school’s Student Council account. Monies raised must be spent for the benefits of those students. Excessive carryovers should be carefully reviewed.

10.Capital items purchased by a student club must be donated to the District. Capital items are assets with a cost of $1,000 or more. See Donation Acknowledgement Form in the Appendix.

11.Purchases made without a purchase requisition and proper authorization are considered unauthorized. The District will not reimburse the Club or Club Sponsor for any unauthorized purchases.

12.Reimbursements are ONLY allowable with:

1)Club pre-approval as reflected in minutes,

2)Purchase requisitions, and

3)Business Office pre-approval as reflected in approved purchase order,

4)With original, detailed receipts.

Reimbursements MUST be submitted within 15 days of disbursement. After 15 days, the purchaser will NOT receive the reimbursement.

Specific Purchasing Procedures:

1.Club pre-approves the expenditure and records the pre-approval in the club minutes.

2.Club officer prepares the Student Activities Requisition Form. See Student Activities Requisition Form in the Appendix.

3.Club obtains all authorizing signatures and forwards requisition and minutes to principal’s office for signature.

▪Principal signs and returns copy of requisition to club.

▪Principal forwards original requisition to Business Accountant at the District Office.

4.Business Accountant verifies adequate club balance to cover expenditures.

5.The School Secretary will enter the requisition into Visions.

6.Business Accountant generates a Purchase Order and distributes a copy to the Club.

7.The District places order using Purchase Order.

8.All shipped items purchased must be sent directly the District Warehouse. The District Warehouse will verify delivery of items and send a copy of the receiving report to the District Office and Requestor.

9.Any documentation (invoice, receipts, etc.) should be forwarded to the Business Accountant who will then process this documentation for payment.

PREPAYMENTS

School districts are prohibited by law to make any prepayment for goods or services. Should a vendor not accept our purchase orders, every effort should be made to locate the merchandise elsewhere. Rarely will there be an exception to this rule. Deposits are not considered prepayments.