Watertown High SchoolCase Middle SchoolH.T. Wiley School

Procedure For Handling Monies Raised by Your Club

Extra-Curricular Classroom Activity Clubs are those operated by and for the students with a staff advisor(s). Moneys are usually collected voluntarily by pupils and are spent by them as they see fit so long as they abide by established regulations.

A Club Charter must be filled out and handed in:

Club Charter:

Name of the Club: Foreign Language Club  

Purpose of the Club: To introduce      

Club Advisor and Student Officers:

Advisor: Mrs. Pierce

President: Steve Herne

Vice President: Amy Stone

Treasurer: Bob Evans

Secretary: Melissa Morse   Board Approved: Yes or No

This form should be filled out by the Advisor of the Extra-Curricular Activity ClubA list of members need to be handed in.

Minutes need to be recorded. This includes date, beginning and ending time, place of meeting, items discussed during the meeting and the results of any voting that may have occurred.

Please hand in bi-weekly to Mrs. Parker-Newell

Name of Club: Foreign Language Club   DATE/TIME: Sept. 8, 2014 - 3:00 p.m.   LOCATION: Room 212

 ATTENDANCE: (Attach a sign-in sheet)     DISCUSSION LEFT FROM LAST MEETING: Fundraiser for Homemade Pizza sales  

NEW BUSINESS: How many students each student is going to sell and hand in date for all sales.

  COMMITTEE REPORTS: voted on final sale date    OLD BUSINESS: Homemade Pizza Sales    ADJOURNMENT TIME: 3:45 pm    NEXT MEETING DATE, TIME AND LOCATION: Sept. 12, 2014 – 3:00 pm Room 212

Sign In Sheet for Extra-Curricular Activity Club Date:Name of Club:Name of Activity:Advisors Signature: Location:Student's Name Student's Signature Confirmed

09/08/2013

Foreign Language Club

Homemade Pizza Sales

Room 212

Please hand in bi-weekly to Mrs. Parker- Newell

The Activity Treasurer (student) should have a folder that includes a general ledger sheet listing all their transactions and balances along with their receipts from Deposits or Disbursements.

This folder can be obtained from Sally Parker-Newell.

Sample Form next slide

General Ledger Foreign Language Club 2014-2015

Date Transactions Check # R/V#Debit(Deposit)

Credit

(Checks) Balance

9/11/2014 Beginning Balance         $235.00

9/12/2014

Deposit From School From Homemade Pizza Sales   R3344 $500.00   735.00

9/19/2014

Payment For Homemade Pizza Sales 1356 V345   $250.00 485.00

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Sample of General Ledger Sheet for Clubs

Fill out the appropriate Deposit/Disbursement form and put it in Sally Parker-Newell’s mailbox or give it to her directly. (Do not leave money in her mailbox)

Deposit and/or Disbursement forms, along with a blue tally sheet, can be picked up in the main office in each building.

All money must be deposited within three days from the time you collect it

Obtain a deposit form and a blue tally sheet from the main office

Advisors are to deliver the deposit to Sally Parker-Newell

(Case makes their own deposits then ponies over the

paperwork) Students should not be in the hall

unescorted with money

If Sally is not available all money must be brought to the main office and locked in the safe until Sally is available.

Never pay a D.J. or any vendor cash you should always write a check or charge. You need a paper trail.

If there is a dance the money must be counted that night and recorded on blue tally sheet

The blue tally sheet goes in Sally’s mailbox and the money is put in the safe by Administration

The advisor must retrieve the money from the safe the first business day by contacting Administration

The student treasurer should recount the deposit

Change needs to be wrapped - even if it does not equal amount of wrapper (write the amount on the wrapper)

Currency needs to be wrapped All bills should be put in order of denomination

(don’t mix wrappers with different denominations) All bills should be facing the same way For large deposits please wrap bills with

appropriate bill wrappers $500.00 straps – 20’s or 10’s $200.00 straps – 10’s or 5’s $100.00 straps – 5’s or 1’s $50.00 straps – 1’s

All appropriate signatures (treasurer, advisor) need to be completed on the deposit slip before handing in the deposit

The balance brought forward, amount of deposit, and new balance must be filled in on each deposit form

Deposit Form Sample next slide

Submit original receipts for items that need to be reimbursed, with your signature on the receipt

All appropriate signatures (treasurer, advisor) need to be completed

The balance brought forward, amount of check, and new balance must be filled in on each disbursement form

Purpose - make sure you have a good explanation for the reason needing a check

Allow at least three-five days to receive your check - plan ahead

Disbursement Sample Form next slide

Principals Signature

Mrs. Parker-Newell

V345

September 16, 2013

Northern Bakery Supply, Inc.

250.00

Foreign Language Club

To pay for homemade pizza supplies

735.00

250.00

485.00

Teachers Signature

Students Signature

1356 September 19, 2013

An activity Advisor may purchase no more than $500.00 on his/her own personal charge card unless written approval from building principal.

Any equipment purchased over $200.00 will have to be approved by the building principal and purchased through the districts general funds.

The club will reimburse WCSD general funds through the activity account.

If a service is being provided from outside the WCSD an invoice is needed and pre-approved by the building principal. The club name, date, service being provided and the amount should be included on the invoice.

If the vehicles used for a field trip are to be rented or privately owned for any trip involving students or volunteers, a Field Trip Transportation Request and Volunteer Driver Information Sheet must be filled out and returned to the main office. (ie.,Use of Rental or

Private Owned Vehicles) Also for rental of any vehicle you must use the WCSD charge card.

Computer software can not be purchased unless approved by Dave Campbell.

Walmart Sam’s Club Key Bank Master Card (limit of

$5000.00) for all schools and clubs

If PTO would like to purchase equipment or other items for your school it would be considered a donation to the school.

A requisition must be filled out at your school.Item number and a good description of itemThe name of the store, address and phone number.

The WCSD will pay for the equipment or other item. Then the Business Department at the district will send the PTO an invoice for payment for the item purchased. Make sure you have contact name of PTO representative with requisition.

Are Extra-Curricular Activity Clubs Exempt from the provisions of the Sales Tax?

NO

Taxed Items

Sales of ice cream cones, sundaes, soft ice cream, etc.

Candy or soda sales

Admission charges to dances

Book store sales

Yearbook salesThis includes concession stand sales for any event.

Taxed Items

Sale of raw materials such as wood or metal

Prepared food sold in a heated state such as pizza, barbecue chicken, popcorn, coffee, tea, etc., or candy or sugar coated

Catered situations where food items are cooked and served such as spaghetti dinners

Taxed Items

Charges for services for repairing , maintaining, or servicing tangible personal property, including repairing and maintaining autos, washing cars, etc.

Excavation for capital improvements (unless ST-124 obtained)

Taxed Items

Sale of manufactured items such as jewelry, clothing, furniture, etc.

T-Shirt sales is exempt if sold to students. If sold to Adults, T-Shirts are taxable.

Sale of artistic items such as sketches, paintings, recordings, etc.,

Sale of animals, trees, shrubs, plants and seeds

Exempt from sales tax:

Bake sales and sales of bakery products sold for off-premises consumption

Admission charges to dramatic or musical acts performances

Exempt from sales tax:

Sale of newspaper/periodicals

Fruit drink sales where they contain 70% or more natural fruit juice

Services for cutting or styling hair

Sale of US flags

Exempt from sales tax:

Sale of advertising space

Charges for services for repairing, maintaining, or servicing farm machinery

Exempt from sales tax:Cold salads, beans, cole slaw, etc., sold by the pound, quart, or pint and for which a separate charge made

Potato chips and similar pre-packaged snack foods sold for off-premises consumption

Remember all Extra-Curricular Activity Clubs are for the purpose of the students. They should be hands - on and involved in all decision making that involves the clubs. Students should have an understanding of the purpose of the club and how clubs are managed including profits and losses.