Escolar Documentos
Profissional Documentos
Cultura Documentos
Committee
Updated June 17, 2005
Committee Purpose
Instructional spending is most restrictive and must deal directly with the
teaching of pupils or the interaction between teachers and pupils. Teaching
supplies and equipment may be provided for pupils in a school classroom, in
another location such as a home or hospital and in other learning situations
such as those involving co-curricular activities.
Discretionary funds consist of (a) Office of the Principal Services Program and
(b) the School and Student Activity (SSA) Fund. The principal is financially
responsible for the discretionary expenditure of these programs and funds.
School and Student Activities (SSA) funds are accounted for in Fund 74,
which is used to record financial transactions related to school-sponsored
pupil intrascholastic/interscholastic athletics, clubs, and other activities.
These activities are supported by collections from students and by revenues
from gate receipts, concessions and other fundraising activities. The district
acts strictly in a fiduciary capacity regarding SSA funds. Fund 74 is an
agency/custodial fund and does not use budgeted operating accounts
(revenues and expenditures). There are no budgeted subsidies or other
support services provided to these school and student activities.
School Activity Funds are funds from outside sources that, at the discretion
of the principal, are used for the direct benefit of the school or to augment
student activities. At the principal’s discretion, these funds may be used to
meet reasonable and necessary, but unbudgeted, needs of the school
including expenditures for staff and volunteer appreciation. For each school
fundraising activity school personnel must complete and sign a Fundraising
Reconciliation Form, attaching any related contracts, and submit the
completed form to Fiscal Services for review. Several examples of school
activities follow:
There is an expectation that funds raised by students will be used for the
students and not for other, unbudgeted expenditures. These funds are raised
by or for students for the purpose of student activities. Funds raised by
students through school-sponsored fundraising activities must be used for
the direct benefit of the students, or if not for the direct benefit of the
students, then for the stated purpose of the fundraiser. All revenues and
expenditures of each fundraiser must be accounted for in a manner easily
reported and audited, using separate program numbers to identify each. For
each student fundraising activity school personnel must complete and sign a
Fundraising Reconciliation Form, attaching any related contracts, and submit
the completed form to Fiscal Services for review.
#19021 – Field Trips. This program number is used as a conduit for field
trip fees paid by students and field trip expenditures paid on behalf of the
students. School employees/sponsors are prohibited from paying themselves
from SSA funds for leading and/or chaperoning school-sponsored field trips.
Such payments are self-compensation and are prohibited by the district.
Such employees/sponsors are to be compensated for overnight travel in
accordance with the master agreement. Large sums of cash should never be
carried on field trips. Pocket money for students should be supplied by the
student/parent and should not be a part of the fundraising objective.
Other Programs – Many SSA programs are provided to account for student
clubs and activities. These funds are to be used for the direct benefit of the
students or for the stated purpose of the fundraiser as documented on the
SSA Fundraiser Reconciliation Form.
PTA’s are formal organizations affiliated with and governed by state and
national PTA organizations. They are formed as not-for-profit organizations
under IRS Code 501(c)3; obtain their own federal tax identification numbers;
and collect, remit and report sales tax using their own state, county and city
sales tax number. They adopt bylaws and elect officers. These organizations
are separate legal entities from the schools/district and maintain their cash,
funds, accounting and insurance coverage in their organization’s name. A
required item in local PTAs’ bylaws is that no signer on District accounts shall
be a signer on PTA accounts. This prohibits PTAs from using a school
account.
• Meal amounts are limited by the district per diem rate for the
individual meal.
• Alcohol is expressly prohibited.
• Where possible, offsetting amounts from Social Committee Funds are
encouraged.
• Except for retirees and award winners, district funds should not be
used to pay for attendance by spouses/children or guests.
• District funds will not be used to pay for staff socials.
• Staff will not be given cash or checks as staff appreciation.
Staff Snacks and Meals. Snacks and light meals served to staff are
appropriate in certain circumstances when the meals are furnished for the
convenience of the district. Some examples follow:
• During enrollment, staff and volunteers are provided with pizza at the
school’s expense because they are on call to assist with enrollment
during a short lunch break and do not leave the school premises.
• For the school’s annual open house, teachers are required to remain at
school beyond the school day to host students and parents. The school
provides pizza for the staff.
Except for retirement gifts, as discussed above, gifts to employees are not a
district financial responsibility and are to be purchased with funds collected
from employees using SSA Program
#19023 – Staff Social Committee.
Dues and fees. Dues and fees paid by the district on behalf of an employee
must be reasonable and necessary business expenditures of the district. The
district does not pay for gym membership and wellness program fees.
Cell Phone Charges. Cell phone charges that are reasonable and
necessary business expenditures of the school/department should be
charged to the Office of the Principal Services Program.
Staff Coffee Funds. It is expected that district personnel furnish their own
coffee, bottled water and soft drinks during the ordinary workday.
Schools/departments maintain employee coffee funds for coffee consumed
by staff. Guests, volunteers and parents may be offered refreshments at
district expense.
APPENDIX
10-xxx-00-24110-055000-0000 Printing
Account used to charge for printing, binding, and duplicating. This includes designing,
copying and printing forms, posters, and handouts as well as printing and binding school
district publications.
Note: Machinery, furniture, and fixtures, (including teacher desks, chairs, and file cabinets),
technology equipment, and other equipment that are used for instructional purposes should
be charged to the appropriate instruction programs, and not to this account.
(From: Colorado Department of Education Financial Policies and Procedures Handbook Chart
of Accounts)
Over one hundred programs are provided to account for School and Student Activity Fund
74.
School and Student Activity Fund (SSA) Program Numbers
References