The Student Activities Funds of each school will include athletic and student organization funds and any other funds belonging to any student or class group or activity.


Student Activity Funds are those funds raised or collected by and/or for school‑approved student groups, and may include gate receipts and student activity card fees. Student activity funds will be collected and expended for the purpose of supporting the school's extracurricular activities program. Student body representation should be encouraged whenever possible.


Monies raised by students through student body organizations, receipts from activity tickets and gate receipts, are subject to the control and management by the school board.


The principal of each junior high and high school is responsible for all school/student accounts and accommodation funds. The principal will assign one or more school staff member(s) who are designated as an assistant treasurer by the school board to share the responsibility for assuring that accounting records are maintained in accordance with district guidelines.


The principal will be responsible for supervising the accounting functions to be performed at the building level. The building level accounting procedures will be consistent with the accounting functions performed at the district office level.


Secondary schools may establish bank demand and savings accounts in institutions that have been designated as depositories of school district funds by the school board.

Materials and equipment purchased by student activity funds become district property.

Projects for raising student activity funds should in general contribute to the educational experience of students and should not conflict with, but add to the instructional program and comply with district guidelines.


Any unencumbered class or activity funds will automatically revert to the general activity fund of the school when a class graduates or an activity is discontinued.


The district treasurer, or designee, may request all necessary financial information needed for review or required by the school board.  These funds shall be examined annually as part of the district audit.


Cross Reference:                      506.08 Student Fund Raising

                                                704.04 Audits



Policy                                                                           COLUMBUS PUBLIC SCHOOLS

Adopted:   9/11/06                                                       Columbus, Nebraska