Student Activity Handbook

8/12/2019 Student Activity Handbook

1/17

ACCOUNTING GUIDELINES

AND PROCEDURES MANUAL

November 2009

The Wisconsin Heights School District does not discriminate against pupils on the basis of sex, race,

religion, national origin, ancestry, creed, pregnancy, marital or parental status, sexual orientation, or

physical, mental, emotional, or learning disability or handicap in its education programs or activities.

Federal law prohibits discrimination on the basis of age, race, color, national origin, sex, or handicap.

Those with complaints should contact Carol Banaszynski 10173 US Highway 14, Mazomanie, WI 53560.


2/17

Student Activity Funds: Accounting Guidelines

Page 2

OVERVIEW

INTRODUCTION:

Student activities are defined as school clubs, classes or other related activities which organize toraise money and/or promote a particular program, project or subject area. They offer many great

things for schools and provide opportunities outside the general budget dollars for the students.The students in the organization are involved in the management of the organizations activities.

Acting as agent, not as an administrator or manager, the district is responsible for maintainingrecords and properly accounting for the activity within the agency funds. The school board has

fiduciary responsibility to establish and enforce policies and procedures to safeguard agency

assets consistent with other assets of the school district. The decentralized nature of activityaccounts requires strong fiscal controls on the funds. These controls include clearly defined lines

of authority and areas of responsibility, as well as policies and procedures to guide the operation

of agency funds.

This document is designed to provide standardized accounting procedures and fiscal controls for

the administration of student activity funds in the Wisconsin Heights School District. Adherenceto these guidelines and procedures is expected from all district staff and students involved in the

management of these funds. The student activity records should be up-to-date at all times and

are subject to audit at any time. The Business Official, or her/his designee, reserves the right tomandate that all funds be remitted to the Business Office and all transactions then flow through

the Business Office.

These guidelines and procedures reflect existing State statutes, regulations, and guidelines;

Board policies; administrative procedures; and generally accepted accounting practices. Theyare intended to protect the building administrators, the respective staff members who are

responsible for maintaining student activity fund financial records, the students and the district.

The Business Official shall have responsibility and authority to implement all policies and rules

pertaining to the supervision and administration of student activity funds in schools inaccordance with established policies and rules of the School Board. The Business Official is also

responsible for prescribing appropriate accounting procedures.

The principal of the school, as trustee, shall be directly responsible for the conduct of student

financial activities in accordance with the policies, rules and procedures set forth by the state, theschool district and the Business Official.

STUDENT ACTIVITY FUNDS VS. DISTRICT ACTIVITY FUNDS:

STUDENT ACTIVITY FUNDS (Fund 60):Student activity funds consist of activities thatrevolve around student organizations. Disbursement of an organizations monies is subject to the

approval of the student organization officers and its supervisor/advisor Student activity accountswarrant board officers to manage the funds. If it is not a student organization, it should not be

classified as a student activity fund.

Examples of student activities include: Student Government; Foreign Language Clubs; NationalHonor Society; Class of 2XXX; FFA.

DISTRICT ACTIVITY FUNDS (Fund 21): District activity funds, in contrast, consist of co-

curricular activities in which students participate, but are administered by the school district anddistrict employees. District activity monies belong to the school district, are deposited in the


3/17


Page 3

districts operating bank account and are disbursed through the school districts general cashdisbursement procedures.

Examples of district activities include: Athletics, Music Concerts, Band Uniforms, School Plays,

Field Trips.

The school district may derive revenue from vending machines, school stores, gate receipts, etc.If a school organization is in charge of the activity, such as the FBLA school store, the proceeds

should be accounted for in the organizations activity fund in fund 60. If the district is in charge,such as athletic gate receipts, the proceeds should be accounted for in the districts general fund,

fund 10.

GENERAL PRINCIPLES:

1. Purpose: The purpose of student activity funds is to account for those activities andfunctions relating to student organizations. Fundraising projects shall contribute to the

educational experiences of students and shall add to, not conflict with, the instructionalprogram.

a. Student activity money shall be expended in such a way as to benefit those studentscurrently in school who have contributed to the accumulation of such money.

2. Management: The management of student activity funds shall be in accordance withsound business practices, including sound budgetary and accounting procedures and

thorough audits.

a. Student participation is an important factor in the democratic management of moneyraised by the student body and expended for its benefit. Students should make thedecisions of the use of the money, with the advisor providing guidance. An

authorized representative of the appropriate activity organization (the chair or

treasurer, for example), the faculty advisor, and the building principal should allapprove each expenditure.

3. Responsibility: The principal is charged with the overall responsibility for all activityfunds. All funds collected and disbursed through a school and its organizations are to beaccounted for by the principal or his/her designee.

4. Competition to local merchants: Student body business shall be conducted in such amanner as to offer minimum competition to local merchants.

5. Obligations: No student body organization shall be obligated for purchases made bystudents, faculty, and others unless supported made in accordance with these procedures.

6. Accommodations for Staff from Student Activity Funds:a. Student activity funds shall not be used for any purpose that represents an

accommodation, loan, or credit to school district employees or persons other than

pupils.

b. School district employees or others may not make purchases through a student bodyin order to take advantage of student body purchasing privilege or credit capacity.

c. The payment of salaries or stipends to school district employees from student activityfunds is strictly prohibited.

d. Expenditures from student activity funds for professional books and/or magazines, aswell as personal memberships in professional organizations for the advisor are

prohibited.

7. Contracts and Other Payments: Student clubs and organizations may obligate themselvesby contract for the purchase of equipment, supplies, or contracted services from an approved


4/17


Page 4

vendor provided payments are completed within the tenure of students of the school. Anyagreement with a vendor in excess of twelve (12) months must be reviewed and approved by

the business office.

a. Payments to independent contractors may be made as approved by the BusinessOfficial. Records must be maintained for tax purposes, including social security

number, for any payments for services.

8. Gifts: Monies from bequests, scholarships and endowments are not to be retained inthe school activity fund. Those dollars are maintained in other district funds.

9. Audits: Student activity records and financial procedures are subject to periodic internal

audits by the business office and to outside audits by independent auditors.

STUDENT RESPONSIBILITIES

The purpose of student activity accounts is to provide an opportunity for students to participate

democratically in the financial administration of their organizations. Students should decide how

revenues are to be raised and what expenditures those dollars will go towards.

Budget

Activity Account Statement of Purpose and Budget:This form must be completed by September 30th of each school year. This form explains the

primary objective of the group, planned activities of the group and a proposed budget for thegroup. No expenditures will be allowed after September 30th without this form being

completed and approved by the building principal.

Receipts/Deposits Clearance of Money Collected from Pupils: Student clubs and other organizations acting

under the name of the school are required to deposit their funds intact in the student

activity fund. All money collected by the groups shall be deposited into the student

activity fund through the office of the building principal. Receipts:

Personal Checks:o Postdated checks will not be accepted.o Personal checks may not be cashed for anyone.o Personal checks must be made out for the exact amount due the school.

Ticket Sales:o Only pre-numbered two-part tickets should be used when ticket sales are made.o Activity Account Cash Box Audit Form(see FORM AA-2) to record ticket sales

should be submitted with any unused tickets and the collections from the sales.

o The advisor and a student officer should perform the ticket reconciliationtogether.

Deposits: A completed Activity Account Cash Box Audit Form(see FORM AA-2)should

accompany each deposit turned in to the designated building activity accounts

administrative assistant.

o This form should be completed by an authorized student (chair, treasurer, etc).o The form must indicate the amount of money being deposited, which must be

validated by the faculty advisor.

o When submitted to the school office, the amount should be verified by thedesignated activity account manager and a three-part, pre-numbered receipt form

be completed, with one part being issued to the organizations representative.


5/17


Page 5

o One receipt must be issued to the organizations representative for the moniesreceived from a group collection; however, the organization must have a detailed

record of the group collection.

All money must be deposited within board policy guidelines. No money may bedispersed from undeposited funds.

Expenditures Purchasing/Disbursements: Purchase Orders: Purchase orders (PO) should be used to make purchases.

Requisition Forms (FORM AA-3) shall be completed by a student representative andapproved by the advisor as well as the building principal.

Receipts from purchases made using a PO should immediately be turned into theschool office to be matched with the bill for the purchase when received. A copy of

the receipt is acceptable for this purpose.

No payment will be made without proper documentation to support the PO. Year-End

Audits: Student activity records and financial procedures are subject to internal audits bythe Business Office and to outside audits by independent auditors.

Fiscal Year End: At the end of the fiscal year, activity groups will carry over all balancesto the next fiscal year for the continued use of each group. It should not be the intent ofstudent activities to accumulate significant sums for future needs. Money raised in a

specific academic year should be spent in that same year if practicable. This ensures thatthe students raising the money receive the benefits from their efforts.

Exceptions are made for those groups that plan for bi-annual travel experiences.ADVISOR RESPONSIBILITIES

The faculty advisor of each student organization is responsible for supervising all activities of theorganization. As such, the advisors approve all transactions of the student activity account.

Advisors are expected to be familiar with all the information listed in the Student

Responsibilities section above. Advisors should be an employee of the district and areresponsible to the school principal.

BudgetEnsure that the Activity Account Statement of Purpose and Budget is completed, submitted

to, and approved by, the building principal by September 30th of each school year.

Fundraising ActivitiesThe faculty advisor is in charge of fundraising projects and is responsible to the principal for

preparing and maintaining sales and financial records.

Receipts/Deposits Clearance of Money Collected from Pupils: Student clubs and other organizations acting

under the name of the school are required to deposit their funds intact in the studentactivity fund. All money collected by the groups shall be deposited into the student

activity fund through the office of the building principal. Receipts:

Ticket Sales: Using a Activity Account Cash Box Audit Form(see FORM AA-2), theadvisor and a student officer should perform the ticket reconciliation when tickets are

used.


6/17


Page 6

Deposits: A completed Activity Account Cash Box Audit Form(see FORM AA-2) should

accompany each deposit turned in to the designated building activity accounts

manager.

o This form should be completed by an authorized student (chair, treasurer, etc) andvalidated by the faculty advisor.

o When submitted to the school office, a pre-numbered receipt will be issued to theorganizations representative.

o The organization must have a detailed record of group collections. The faculty advisor is responsible for ensuring that all records are complete and

accurate.

Monies may not be placed in the faculty advisors personal bank account, nor kept inthe advisors work area, for safekeeping until remitted to the school office. Theadvisor is responsible for all money collected until it is deposited with the

bookkeeper.

All money must be deposited per board policy guidelines.No money may bedispersed from undeposited funds.


Receipts from purchases made using a PO should immediately be turned into theschool office to be matched with the bill for the purchase when received. A copy ofthe receipt/invoice is acceptable for this purpose.

Reimbursement for Cash Purchases: In some cases money might be spent personally bya student or faculty member with the prior permission of the faculty advisor. Thispractice is strongly discouraged, but it is recognized as necessary on rare occasions. In

such cases, the student or faculty member should obtain a receipted bill for the money

expended. Where bills or receipts are unobtainable, an itemized statement, signed by theindividual must accompany the disbursing order to support this request for

reimbursement.

Negative Balances: No account, at any time, should have a negative balance. Exceptionsmay be made by the principal for temporary negative balances that will be funded withincoming receipts, such as from an upcoming fundraiser.

Year-End Audits: Student activity records and financial procedures are subject to internal audits by

the Business Office and to outside audits by independent auditors.

Activity accounts are subject to audits at any time, not just at the end of the year. Fiscal Year End: At the end of the fiscal year, activity groups will carry over all balances

to the next fiscal year for the continued use of each group. The advisor shall ensure that

the Carry-Over Form (FORM AA-5) has been completed and submitted to the buildingprincipal. It should not be the intent of student activities to accumulate significant sums

for future needs. Money raised in a specific academic year should be spent in that same

year if practicable. This ensures that the students raising the money receive the benefitsfrom their efforts.

Exceptions are made for those groups that plan for bi-annual travel experiences. Retention of Records:

Activity fund financial records should be kept at least seven (7) years and supportingdocuments must be kept at least until audited.


7/17


Page 7

The faculty advisor in charge of the fund raising project is responsible for keepingrequired sales and financial records and forwarding these records to the next advisor or

the building principal if the staff member discontinues as advisor.

MANAGER RESPONSIBILITIES

Generally the principals administrative assistant shall be designated as the manager for the

buildings activity accounts. Managers are expected to be familiar with all the information listedin the Student and Advisor sections above. The managers duties, as they relate to activity

funds include, but are not limited to:

Collection of activity fund monies from activity group representatives; Preparation of deposit slips for the bank Preparation of purchase orders; Preparation of disbursements; and Maintenance of activity account fund records, including:

o Cash collections by source;o Disbursements and Expenditures;o

Month-End reporting to the business office;o Records maintenance.

Receipts and Deposits: Receipts:

A completed Activity Account Deposit Form, completed by an organizationrepresentative and validated by the faculty advisor, should accompany each deposit

turned in to the activity fund manager.

o The deposit amount should be verified by the designated manager and a two-partpre-numbered receipt shall be completed. One part shall be issued to the

organizations representative and the other retained by the manager.

o Money should be placed in the school safe until deposited in the bank.o Discrepancies between Activity Account Deposit Form and actual deposit should

be properly documented.

o Do not destroy VOIDED pre-numbered receipts OR CHECKS One receipt must be issued to the faculty advisor for the monies received from a

group collection.

Deposits: All money must be deposited per board policy guidelines. No money may be

dispersed from un-deposited funds.

All receipts must be deposited promptly, with daily deposits being the recommendedpractice.

Receipts must be deposited in total, and the deposit must be reconciled to thenumerical sequence of receipts in the receipt book. Receipt numbers must be listed

on the deposit form.

Daily deposits should be sent to the bank with the Business office staff. All deposits must follow the procedures below:

1. All money should be counted and turned into the designated administrativeassistant by 3:00 p.m. each day. The Activity Account Deposit Form is to be used

for all money reporting.2. All schools should arrange with the business office for making bank deposits after

regular banking hours in order to avoid leaving money in school overnight.


8/17


Page 8

3. Staff members should not leave any district funds in their desks or file cabinets.a. Any district funds to be kept in the schools office overnight should be placed

in a safe.

4. Depositing Fundsa. All coins should be counted, but need not be placed in coin wrappers.

b. All currency should be neatly bound with face side up.

c. All checks must be stamped upon receipt with a "For Deposit Only" bankstamp.

d. A calculator tape of the checks should be included with the deposit.

e. Money should be transported only in approved bank money bags.


The designated manager must collect receipts (or copies of receipts) from advisors assoon as possible after the purchase to document the purchase.

Checks: Only pre-numbered checks shall be used. Check requests must be accompanied by supporting documents such as invoices or

sales slips, letters, etc.

Checks are not to be written as paid to the order of cash. In the case when money was spent personally by a student or faculty member, the

student or faculty member should obtain a receipted bill for the money expended.Where bills or receipts are unobtainable, an itemized statement, signed by the

individual must accompany the disbursing order to support this request for

reimbursement.

Check requests must be filed chronologically within each sub-account. Signature of Checks: Each school shall have its own bank account as designated and

approved by the School Board for the purpose of depositing and disbursing activity

funds.

o Two authorized signatures are required for all withdrawals, that of the principaland that of a designated co-signer such as the athletic/activities director.

o The only authorized signatures are those of the principal, assistant principaland/or the principals designated financial manager.

The bookkeeper must not be a signatory. Do not use signature stamps.

o Checks shall never be pre-signed. Such action makes the signer personally liablefor anything recorded over his signature.

Do not destroy voided checks. They are to be retained and accounted for. Bad Checks:

In the event a check is returned from the bank as Insufficient funds (NSF, Closed Acct, etc),the following procedure will be in place.

Call the issuer of the check and record notes of the conversation. All returned checks,plus any incurred fees, are the responsibility of the maker.

o If there is no response within seven (7) days, the principal should send a follow-up letter.

Before accepting a new check from the maker of a bad check, confirm with the bankthat funds are available. If someone has multiple instances of bad checks, the school

may, at the principals discretion, require all transactions be in cash.


9/17


Page 9

The returned check is to be treated as a negative receipt for the amount of the check,plus the district approved NSF fee. Cash is required to make good on the bad check

o The negative receipt should be applied to the balance of the organization thataccepted the check, or to a general account maintained for such purposes.

Month End: Financial reports must be kept and a copy submitted to the Business Officefollowing the close of each months activity. These reports must reflect the financial

condition of the student activity fund by club, activity or account group, including a summaryof revenues and expenditures for the month being reported. In addition, a copy of the

monthly student activity bank statement and month-end Skyward reports must be submittedto the Business Office by the 20th of the following month. The Month-End Close-Out

Procedures have been distributed separately to the bookkeeper by the business office.

Fiscal Year End: Audits: Student activity records and financial procedures are subject to yearly internal

audits by the Business Department and to periodic outside audits by independent

auditors.

Retention of Records: Activity funds financial records should be kept at least seven (7)years and supporting document must be kept at least until audited.

PRINCIPAL RESPONSIBILITIES

The principal of the school is the agency (activity accounts) fund supervisor, or trustee, and shall

be directly responsible for the conduct of student financial activities in accordance with thepolicies, rules and procedures set forth by the state, local district and Business Official.

Principals are expected to be familiar with all the information listed in the Student, Advisor,

and Manager sections above. The principal shall designate a manager for the buildings

activity accounts, generally the principals administrative assistant.

Creation and Governance:Each student activity organization must have a faculty advisor approved by the principal.

The official list of organizations and faculty advisors shall be submitted to the business office

before the start of each school year and updated as necessary.

Budgets: Activity Account Statement of Purpose and Budget: Expenditures will not be allowed

after September 30th

without this form being completed and approved by the buildingprincipal. (FORM AA-1)


All POs must be approved by the principal, or a designee who is not the bookkeeper,prior to issuance.

Checks: Signature of Checks: Each school shall have its own bank account as designated and

approved by the School Board for the purpose of depositing and disbursing activityfunds.

o Two authorized signatures are requested for all withdrawals.o The only authorized signatures are those of the principal, assistant principal

and/or the principals designated administrative assistant. The designated administrative assistant should not be a signatory. Do not use signature stamps.


10/17


Page 10

o Checks shall never be pre-signed. Such action makes the signer personally liablefor anything recorded over his signature.

Negative Balances / Transfer Between Accounts: Negative Balances: No account, at any time, should have a negative balance.

Exceptions may be made by the principal for temporary negative balances that will befunded with incoming receipts.

If necessary, account transfers should be made to ensure positive balances. Transfers: All transfers between accounts must be authorized in writing by the principaland the faculty advisor(s) for the activity(-ies).

Close-Out of Accounts/Inactivity:The principal is authorized to close out balances of activity accounts that have not beenactive for at least twelve (12) months. The principal shall document the reason for closing

the account and submit it for approval to the Business Official. Outstanding balances may be

transferred to other student activity accounts or to a general activity account upon writtenpermission of the Business Official; or be transferred to the general fund.

The treasury of a graduating class shall be closed out within three (3) months aftergraduation of the class. The money shall be transferred to the general fund.

Month End: Financial reports must be kept and a copy submitted to the Business Officefollowing the close of each months activity. These reports must reflect the financialcondition of the student activity fund by club, activity or account group, including a summary

of revenues and expenditures for the month being reported. In addition, a copy of the

monthly student activity bank statement and month-end Skyward reports must be submittedto the Business Office by the 20th of the following month.

Fiscal Year End: Audits: Student activity records and financial procedures are subject to yearly internal

audits by the Business Department and to periodic outside audits by independent

auditors. Fiscal Year End: At the end of the fiscal year activity groups will carry over all balances to the next

fiscal year for the continued use of each group. Each group will provide justificationfor carrying these balances into the subsequent year.

o Exceptions are made for those groups that plan for bi-annual travel experiences. The principal is authorized to close out balances in the activity accounts of groups

that no longer are active.

The principal may close out student activity accounts if the account in question hasbeen inactive for one year.

These balances may be transferred to other student activity accounts or to a generalactivity account.

Safes:Schools should use safes for protection of money. The following points should be

considered, followed or investigated:

Should be of maximum security, approved by underwriters. It should resist drilling,burning or carrying away, which could result in decreased insurance reimbursements.

Safes should be locked whenever not attended. Combination should not be left available for others to read. If it must be kept, it should

be adequately camouflaged.


11/17


Page 11

Retention of Records: Activity funds financial records should be kept at least seven (7) years and supporting

document must be kept at least until audited.

In the event an advisor discontinues in this role, the principal shall ensure that thefinancial records of the organization shall be forwarded to the new advisor.

o In the event the organization is disbanded, the principal shall retain the records.BUSINESS OFFICE RESPONSIBILITIES

The Business Official shall have responsibility and authority to implement all policies and rules

pertaining to the supervision and administration of student activity funds, including theircreation, operation and closure, in schools in accordance with established policies and rules of

the School Board. The Business Official is also responsible for prescribing appropriate

accounting procedures and is expected to be familiar with the responsibilities of all partiesinvolve, as described above.

Financial Statements: Financial reports from the schools, developed in accordance with the Month-End Close-

Out Procedures, must be kept and a copy submitted to the business office following theclose of each months activity.

Fund 60 should be included in regular financial update reports prepared for the Board ofEducation.

Bank Reconciliation:The administrative assistant for business services shall reconcile the bank statements to theSkyward reports of each school. The reconciliation report will then be forwarded to the

respective building administrative assistant. The reconciliation papers shall be maintained by

the business office.

Conduct Internal Audits:The business office shall conduct periodic internal audits of student activity accounts for thepurpose of

1. protecting district employees and the board;2. checking for accurate financial records;3. providing assurances to the public;4. determining the adequacy of internal controls;5. improving administration and policies; and6. safeguarding district resources.

Retention of Records:Activity funds financial records should be kept at least seven (7) years and supporting

document must be kept at least until audited.

Resource:The business services office shall act as a resource to appropriate student officers (chair

and/or treasurer), faculty advisors, secretaries and principals in the administration of these

procedures.

SCHOOL BOARD RESPONSIBILITIES

The school districts Board of Education is responsible for adopting policies over the

establishment of all agency funds. These policies should include the appropriate accounting andreporting practices.


12/17


Page 12

SUMMARY

Activity funds must be supported by detailed records, maintained at the school building

responsible for the organization. Due to fiduciary responsibility of the Board of Education, thesefunds are subject to the same internal controls as all other district funds. Student activity funds

are accounted for and reported in fund 60 as an asset and a liability (814000, Due to Student

Organizations). This manual outlines the districts procedures and internal controls relative toagency funds.

DPI requires, as supplemental information to the districts financial statements, a schedule of the

liabilities at the beginning of the year, total receipts, total disbursements, and year end balance.

This document is based on guidelines developed by the DPI Financial Services Team and from Chapter 22,

Agency Funds/Trust Funds of the Handbook for Evaluation and Improvement of Business Office and Support

Service Functions, June 200 edition, from the Wisconsin Association of School Business Officials (WASBO).

The Wisconsin Heights School District does not discriminate against pupils on the basis of sex,

race, religion, national origin, ancestry, creed, pregnancy, marital or parental status, sexualorientation, or physical, mental, emotional, or learning disability or handicap in its education

programs or activities. Federal law prohibits discrimination on the basis of age, race, color,

national origin, sex, or handicap. Those with complaints should contact Carol Banaszynski, 10173US Highway 14 Mazomanie, WI 53560.


13/17

WISCONSIN HEIGHTS SCHOOL DISTRICT Form AA-1

STUDENT ACTIVITY ACCOUNT

STATEMENT OF PURPOSE AND BUDGET

School Year;

ORGANIZATION:

Proposed Budget:

Revenues

Estimated Total

1

2

3

4

$0.00

Estimated Total

1

2

3

4

5

6

$0.00

Approved by Advisor Date

Approved by Prinicpal Date

Approved by Student Representative Date

Primary Objective:

Planned Activities:

Estimated Total Revenues

Planned Expenditures

Source

Estimated Total Expenditures

Expenditures


14/17

FORM AA-2

RECEIPT #

CONTACT NAMETYPE AMOUNT TOTAL

GROUP SINGLEFAMILY

ACTIVITY TOTAL SOLD $

PART I - OFFICE USE ONLY - OFFICE WILL LIST CASH INCLUDED AS CHANGE BELOW.PLEASE CHECK FOR ACCURACY BEFORE TAKING TO AN EVENT.

TWENTIES = Also included are fiveTENS = each of the following:FIVES = senior ONES = individualOTHER = familyQUARTERS = athletic passes.

TOTAL CASH AND COINS $

TWENTIES =TENS =FIVES =ONES =

OTHER =QUARTERS =DIMES =NICKELS =PENNIES =

TOTAL CASH AND COINS IN CASH BOX $

PART II MINUS PART I = NET SALES

$

PRICE

ADULTSTUDENT

TOTAL $ FROM ADULT AND STUDENT TICKET SALES

AM ACCEPTING THAT I WILL BE HELD RESPONSIBLE FOR ANY DISCREPANCIES FOUND WHEN RETURNED.HAVE VERIFIED FIGURES ABOVE ARE CORRECT AND CONFIRMED CASH BOX MATCHES FIGURES.

SIGNATURE AND DATE (advisor & student signature, if applicable)

Verified by:____________ Date: ___________

LAST SOLD TICKET # BEGINNING TICKET # TICKETS SOLD

PERSON RESPONSIBLE FOR CASH SHOULD COMPLETE BELOW AFTER CLOSE OF ACTIVITY

TOTAL $

THIS SECTION FOR USE WITH NUMBERED TICKET SALES

PART II - AFTER SALE

DENOMINATION

DENOMINATION NUMBER OF BILLS OR COINS TOTAL

CASH BOX AUDIT FORM(THIS FORM IS KEPT ON FILE FOR AUDIT PURPOSES)

CONCESSIONS ____

TICKET SALES ____

ATHLETIC PASSES SOLD

TOTALNUMBER OF BILLS OR COINS


15/17

WISCONSIN HEIGHTS SCHOOL DISTRICT Form AA-3STUDENT ACTIVITY ACCOUNT

REQUISITION FORM

Company Name: Date:Complete Address: Requested By:

Organization:City, State & Zip: Date Needed:

Phone #:Fax#:

Qty. Ea/Dz/Pkg Cat no. Item or Description Page No. Price Each Line Total

Subtotal $0.00

Shipping & Handling

Amount from Account # TOTAL $0.00

PO Number:





16/17

WISCONSIN HEIGHTS SCHOOL DISTRICT Form AA-5

STUDENT ACTIVITY ACCOUNT

CARRY-OVER REQUEST

School Year;

ORGANIZATION:

Reasons for Carry-Over of Balance

Proposed Uses Next Year:

1

2

3

4

5

6

$0.00



Carry-Over Balance


At the end of the fiscal year activity groups will carry over all balances to the next fiscal year for the continued use of eachgroup. Each group will provide justification for carrying these balances into the subsequent year on a Student Activity

Account Carry-Over Form (Form AA-5). It should not be the intent of student activities to accumulate significant sums for

future needs. Money raised in a specific academic year should be spent in that same year if practicable. This ensures thatthe students raising the money receive the benefits from their efforts.

Estimated Total Expenditures

$


17/17

Date Desc rip tion (Vendor name o r Depos it )

ec

Number or

Receipt

Number Expenses Deposits BalanceBeginning balance -$

-$-$

-$-$-$-$-$-$-$-$-$-$-$-$-$-$

-$-$-$-$-$-$-$-$-$-$-$-$-$-$

-$-$-$-$-$-$-$-$-$-$-$-$-$-$

-$-$-$-$

TOTALS -$ -$

Documents

Student Activity Handbook