2017/2018 MISSISSIPPI SCHOOLS FOR THE DEAF AND THE BLIND SCHOOL ACTIVITY FUNDS ACCOUNTING MANUAL

Transcription

1 2017/2018 MISSISSIPPI SCHOOLS FOR THE DEAF AND THE BLIND SCHOOL ACTIVITY FUNDS ACCOUNTING MANUAL

2 Table of Contents/ 1. Purpose of This Manual Definition & Responsibility for Activity Funds Activity Fund Types General Activity Funds Club Accounts Fundraisin Cash Collection Procedures Cash Receipts and Deposits Disbursements from Activity Funds Recordkeeping Financial Reporting Supplemental Forms and Procedures S1. Fundraising Application/Recap Form...18 S2. Concession Stand Report Form.19 S3. Ticket Sales Procedures and Report Form 2021 S4. Cash Expenditures Report Form Revised 10/9/17 M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 1

3 1 Purpose of This Manual This manual was written to provide a set of standardized accounting procedures for the administration of Activity Funds for the Mississippi Schools for the Deaf and the Blind. School personnel involved in the handling of these funds should become knowledgeable of the instructions prescribed in this manual. School personnel are placed in a position of trust by parents, students, and stakeholders when funds are placed in their care. Adequate measures to control these funds will assure parents and students that the funds are handled properly. School Activity Accounts may not be used to circumvent established policies, procedures, or controls. School personnel are employees of the Mississippi Department of Education (MDE) and are expected to comply with the rules and regulations found in MDE Employee Policy and Procedures Manual. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 2

4 2 Definition & Responsibility for Activity Funds DEFINITION Activity funds are defined as funds consisting of resources received and held by the school, as trustee, to be expended or invested in accordance with the conditions of the trust. Specifically, they are funds accumulated from the collection of fees, donations, school events and school approved moneyraising activities. Activity funds are used to promote the general welfare of the school and the educational development and morale of all students. The policies on the accepting of donations and contributions from citizens and businesses is that those gifts will be considered unrestricted funds and accounted for as general activity funds unless otherwise restricted by the donor. The activity fund will encompass the care and administration of those activities and functions relating to student and faculty programs. The administrative plan of the fund is that income received for a specific function is disbursed only for that function. RESPONSIBILITY FOR ACTIVITY FUNDS A. The school superintendents are responsible for the proper collection, disbursement and control of all school activity fund money relative to the fund in their trust. This responsibility includes the safekeeping, proper accounting and administration of the money in the school, as well as disbursing money for any legal purpose within the guidelines or policies of the fund. The superintendents may designate administrative assistants, business managers, teachers and sponsors to aid with the various functions of the fund. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 3

5 B. Monies raised or collected by a club during a school year should be spent on the students responsible for contributing to the account. Club account balances should not be carried from year to year unless there is a specific goal the club or organization is trying to attain, such as senior prom or senior trips. Sponsors should be advised to spend the vast majority of funds earned during a school year on appropriate student expenses. C. The business office manager is responsible for the management and control of all documents necessary for the operation of the activity fund. The responsibilities include, but are not limited to: 1. Reading and understanding the Mississippi Public School s Accounting Manual and the Mississippi Agency and Accounting Policy and Procedures Manual, 2. Collecting and organizing all forms with appropriate signatures, account names and account numbers for cash receipts, disbursements, transfers, adjustments, and fundraisers. 3. Accurately and promptly preparing bank deposits. 4. Monitoring activity fund accounts to prevent overdrawn balances. Prepare the appropriate transfers when necessary to maintain positive balances. 5. Maintaining accurate and organized activity fund files. Documentation should be filed by month, in chronological order for checks, receipts, transfers and adjustments. 6. Maintaining separate files, by school year, for fundraisers and donations. 7. Developing procedures for School Activity Funds. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 4

6 3 Activity Fund Types There are three basic types of activity funds that are common for both schools. For reporting purposes, the various activity funds are managed in these three fund groups. 1. General Activity Funds are collected or contributed for the benefit of all students (not a specific club or organization) and for limited staff expenses. These funds shall be used to promote the general welfare of each school and the educational development and morale of all students. These unrestricted funds are raised locally at the school or donated to the school and expenditure of these funds must comply with school policy and State regulations. The superintendent, principal and/or account sponsor controls the funds. Superintendents may use these funds to supplement their budgeted state funds. 2. Club Accounts (i.e.; student council, senior class, etc.) Club Accounts consist of money received and held by the school as trustee. Individual student groups raise these funds and their disbursement is controlled by that group as long as the decisions regarding the use of funds do not conflict with school policy and/or legal regulations or restrictions. The basic purpose for the collecting or raising and expending of club funds must be for the direct benefit of the students or for the general benefit of the school. Within this scope, club accounts are to be used to finance activities that supplement the educational curriculum of the school. Fundraising activities shall in general contribute to the educational experience of pupils and shall not conflict with the instructional program. Club account money shall be expended to benefit a bona fide student group that contributed to its accumulation. Fundraising activities should not be for the individual benefit of a student based on sales, but should be equally distributed to the students holding the fundraiser. A bona fide student group is one that has been properly approved by the superintendent and consists of student officers and a faculty sponsor. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 5

7 The sponsor of each school organization is required to ensure that adequate financial records are maintained. These records, which are subject to audit, should include, at a minimum, the following: Monthly Detail General Ledger Report Sponsor s copy of cash receipt forms Sponsor s copy of invoices or disbursement vouchers Minutes of each student meeting which detail, at a minimum, attendees, approval of expenditures, discussion of fundraising activities and approval of financial status. 3. Restricted Accounts These funds contain donations received with restrictions on how they are to be expended. Restricted accounts are to be accounted for as stipulated by the donor for a special purpose. Any balances should be carried forward from year to year until all remaining funds have been disbursed. A restricted account is a spenddown fund, meaning over time money is expended from the fund to support activities and programs inline with the fund s established mission. Under a provision of the Mississippi s Uniform Prudent Management Act (adopted in 2012), a restriction that has become impracticable or wasteful can be modified by notice to the state regulator, wait 60 days, and then, unless the regulator objects, modify the restriction. However, it is possible under the act for the school to modify the purpose of a small restricted gift (less than $25,000) and an old (over 20 years old) without going to court. Any modification to a restricted account must be in a manner consistent with the charitable purposes expressed in the original gift. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 6

8 4 General Activity Funds The following is a list of some of the appropriate uses and prohibited expenditures from school activity funds. The list is not allinclusive, but can serve as a guideline. Any questionable items should be verified through the School s Business Office. SUMMARY OF ACCEPTABLE /UNACCEPTABLE EXPENDITURES Acceptable Uses of General Activity Funds Individual memberships benefiting the school, or group of students. However, if an individual membership is necessary for students to participate in certain activities, then the expenditure is acceptable if a notation is made to document the necessity. Educational field trips, meals, and other activities planned for the benefit of students as recognition for accomplishments. The travel expenditures for faculty/staff who must accompany students on a trip are also acceptable. Parent/student functions such as Open House, Parent Day, and Graduation. Lunches, dinners, refreshments & snacks for meetings where the school serves as host for related activities for students, staff, stakeholders & patrons. Reception expenditures related to above Awards such as plaques, paperweights, certificates, and school apparel in recognition of students for service to the school. Incentives such as pizza party and PBIS gifts for student involvement, participation, and achievement. Supplemental classroom instructional needs, general office, and dorm supplies, including other supplies and materials which will benefit the general student body. Minor improvement of campus and site facilities such as plants, bulletin boards, signs, and flags. Preapproved conference attendance and travel costs for staff/employees on school business. Refreshments and snacks during school business meetings for staff. Appropriate documentation indicating the meeting, an agenda, and list of attendees (signin sheet) are required. Emergency health or safety needs for students. Clothing, personal hygiene items, and other needs for disadvantaged students. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 7

9 Unacceptable Uses of General Activity Funds Gift cards, gift certificates, or the like for school employees. Payment of an individual's organization dues or fees that do not provide a direct benefit to the school, or to a group of students including the payment of professional liability insurance. Reimbursement for luncheons or dinners while attending civic organization's meetings except to officially represent the school. Purchase of any gift for any person or organization; this includes gift certificates, flowers, holiday gifts, and food gifts. Gifts of public funds are prohibited. Extravagant or highpriced awards such as watches or other jewelry. Extra compensation or bonuses to employees whether it be in the form of cash or gifts. Payment of an individual's personal bills. Loans to employees, parents or students for any reason. Replacement of an individual's property that was lost, stolen, or damaged on the school premises or while being used at a school function. Payment of expenses of spouses or other nonemployees (i.e. travel expenses). Payment of mileage to school employees who already receive a monthly travel allowance. Alcoholic beverages, tobacco products, controlled substances, firearms, and other weapons. Traffic citations, parking or toll charges, auto repairs. Appreciation and fundraising dinner tickets. Furniture for administrative offices. Meals or expenses relating to a Parent Teacher Association or Organization. Any expense which appears to benefit private individuals or entities in ways so out of proportion to the overall public benefit that they amount to a virtual donation or gift. Any other expenditure prohibited by federal or State law. Structural additions or improvements to the campus unless properly authorized by MDE. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 8

10 5 Club Accounts The following is a list of some of the appropriate uses and prohibited expenditures from school Club Accounts. The list is not allinclusive, but can serve as a guideline. Any questionable items should be verified through the School s Business Office. SUMMARY OF ACCEPTABLE /UNACCEPTABLE EXPENDITURES Acceptable Uses of Club Funds Supplies & materials to be used by student members of the group. Entry fees & other expenses associated with competitions & meetings once all possible resources have been considered. Travel expenses & meals consumed by the student members & their adult sponsors (travel disbursements must be documented by a travel expense report). Membership in related organizations. Charitable contributions & scholarships. Expenditures related to parties & other entertainment of student members. Equipment to be used by the student members of the organization. Lunches, dinners, meals or light refreshments such as pastries & coffee for Open House, Parent Day, Community Stakeholder, or other parent/student functions. Other reasonable expenditures approved by student membership of the group. Unacceptable Uses of Club Funds Gift cards, gift certificates, or the like for school employees. Any purchases not approved by the student membership of the group. Any purchases which benefits adult sponsors & does not benefit student members. The use of the charter buses or other transportation that has not been approved by the school Superintendent. Replacement of an individual's property that was lost, stolen, or damaged on the school premises or while being used at a school function. Funds derived from the student body as a whole shall be expended in a manner benefiting all students. The management of student club funds shall be in accordance with sound business practices, including established budgetary and accounting procedures. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 9

11 6 Fundraising A fundraiser is defined as a social function or activity held for the purpose of raising funds or receiving goods and/or services. General Policy Guidelines 1. A complete list of sponsors is needed in the Business Office. 2. Superintendent approval is required prior to beginning any fundraiser. 3. The superintendent has the discretion to limit the number of fundraisers. 4. All cash collection policies and procedures as discussed in this manual must be followed relevant to any fundraiser. See Cash Receipts section 7 & All cash disbursement policies and procedures as discussed in this manual must be followed relevant to any fundraiser. See Cash Disbursements section 9. Fundraiser Procedures 1. Prior to obligating the school or student organization to a fundraiser, the superintendent should preapprove all fundraisers. The sponsor should complete the Fundraiser Proposal Form (Supplemental Form S1, Page 18) for submission to the superintendent and Business Office. Upon approval, the superintendent and sponsor will retain a copy and return the original to the Business Office. 2. Before committing to a fundraiser, the Sponsor and superintendent should consider the following: a. Is the reason for the fundraiser valid and appropriate? b. Has the sponsor and/or club conducted fundraisers appropriately in the past? c. Is the fundraiser expected to generate a reasonable profit? d. How many fundraisers has the student organization conducted this year? 3. Once the Business Office Manager has been provided the approved fundraiser proposal, the student organization may proceed. The sponsor is responsible for maintaining accurate records of all sales activities and accounting for all items purchased from vendors for resale. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 10

12 4. Sponsors should take care to select a reputable company for the purchase of fundraising materials. In addition, the sponsor should maintain a good relationship with local vendors by submitting bills to the business office for payment in a timely manner. 5. Sponsors must keep control of the merchandise and money. Both should be secured at all times. 6. Sponsors should keep accurate records of buyers of purchased items and funds received, collect all money due to the activity account, and keep a detailed list of any amounts due from students. Sales details should be turned in to the business office with all funds collected. The superintendent should be notified if student obligations are not paid. 7. The sponsor should followup with the superintendent and business office within two weeks of the conclusion of the fundraiser. 8. The superintendent (or designee) and sponsor are responsible for following school policies and procedures related to cash receipts and disbursements for the fundraiser. All cash receipts must be documented on an individual receipt, tabulation form or product/ticket receipt form. Cash receipts should be submitted to the business office on a daily basis. Purchases related to the fundraiser may not be made at any time from the fundraiser collections. A properly approved purchase order (PO) or check request (PR) must be generated for all purchases. All invoices should be submitted for all disbursements. 9. Upon completion of the fundraiser, it is a best practice for the superintendent and/or sponsor to review the profitability of the fundraiser. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 11

13 7 Cash Collection Procedures 1. For control purposes there should be at least two people involved in the collecting and depositing of cash. Therefore, all activity fund accounts will have a sponsor separate from the business office. 2. All monies collected will be deposited promptly into the bank account by business manager. 3. Cash from money collections is never to be held and spent on expenses; all disbursements for purchases must be made with a check as a result of a purchase order (PO) or direct pay request (PR). 4. All money collected must be submitted in the same form as collected. A staff member is not to substitute his/her personal check for cash collected. No personal checks are to be cashed from the funds collected. 5. Sponsors are not to take money home or keep it unsecured in classrooms after hours. Funds should be counted by the sponsor, secured in a locked box or bag, and stored in a locked secure cabinet or safe until given to the business office for deposit at the bank. Deposits should be made DAILY. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 12

14 8 Cash Receipts and Deposits 1. All money collected must have appropriate documentation. The sponsor must provide a listing when receiving collections from multiple individuals and it is necessary to maintain a record of who has paid. Computer generated lists or hand written ledger sheets are acceptable, provided all pertinent information is furnished (date, names, number of items sold, amounts paid, and method of payment.) 2. If it is not feasible to record each individual payee but only the number of each item sold (such as sales at a table, tickets, etc.). The ticket sales form (Supplemental form S3, page 21) will be given to the business manager along with funds collected. 3. Copies of individual receipts used when the purchaser requires a receipt for future reference such as yearbook sales, etc. may be used as backup with deposits. Receipts should be prenumbered and accounted for in a numeric sequence. Copies of the receipts including any voids should backup the deposit. Merely providing the receipt numbers with no other support does not constitute appropriate supporting documentation for collections. 4. The sponsor should count cash collected to ensure the total agrees to the total collections. It is helpful for the sponsor to provide the breakdown of cash by denomination. Amounts should be turned in daily to the business office. 5. The business office manager should count the funds in the presence of the sponsor, for verification. 6. Upon verification of the cash count, the business manager should provide the sponsor with a cash receipt for funds received for deposit. Sponsors should make sure that a receipt is returned to them. If the sponsor fails to receive a receipt or if the amount does not agree to their records, the superintendent should be contacted promptly. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 13

15 9 Disbursements from Activity Funds 1. All disbursements from activity funds should be in compliance with MDE purchasing policies and procedures. Every effort should be made to purchase and disburse funds by means of a purchase order with an approved vendor. Any exceptions must be documented and approved by the Superintendent prior to payment. All questions regarding approved vendors and the purchasing process should be directed to the business office. 2. Advances and reimbursement payments for purchases are discouraged. Reimbursements will require acceptable documentation including vendor s original invoices and/or sales receipts or cash register tapes (Supplemental Form S4, Page 22). Balance due statements, copies, and credit card slips that only show a total are not acceptable because the items do not provide appropriate detail. Employees are prohibited from signing checks made payable to himself/herself. 3. The sponsor should provide the appropriate documentation to the business office when submitting invoices for payment. The original vendor invoice must be submitted. Invoice copies and vendor statements of the balance due are not acceptable forms of documentation. If disbursement is from a club activity account, a copy of the club minutes detailing the approval of purchase, those present and signed by the club president or designee is required. The sponsor will maintain this documentation. 4. Disbursements from restricted fund accounts require superintendent s approval. 5. All requests for payments must be submitted in a timely manner. Late payments to vendors reflect on the entire school and could result in late payment fees or interest charged to the account. Vendors should be paid within 31 days of the later of: the date the goods are received; the date of performance of the service; or the date the invoice is received by the school. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 14

16 6. All payments are to be made by check. No payments can be made with cash withheld and not deposited into the activity bank account. 7. Payments to employees or payroll advances from activity funds are prohibited. 8. People or companies who are not school employees and are paid for services provided to an activity fund account must be identified as independent contractors. Payments to contractors will be reported to the IRS and a form 1099 will be issued to the contractor if yearly amounts paid are over $600. An IRS form W9 indicating the taxpayer ID must be obtained and forwarded to the business office before the contractor can be paid. 9. Sponsors are responsible for communicating with the superintendent before committing to any contracted service. Contracts shall be forwarded to the superintendent for review and signature. A copy should be sent to the business office. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 15

17 10 Recordkeeping All records such as receipt books, deposit slips, check requests, purchase orders, sales records, cash reconciliation forms, etc., must be kept in an orderly fashion and retained for audit purposesin accordance with the record retention schedule established by MS Department of Archives and History. Activity funds may be audited by internal or independent auditors. All records of the sponsors and secretaries or bookkeepers are subject to audit and must be made available upon request. RESPONSIBILITIES All campus personnel including superintendents, principals, secretaries, sponsors and faculty will be held responsible for any activity funds entrusted to them. The responsible party will reimburse the Activity Account for money (or items purchased with student activity funds) which is lost due to carelessness, fraud, or theft due to carelessness. The Superintendent is primarily responsible for the overall administration of Activity Funds including compliance with the policies and procedures in this manual. The superintendent will approve all fundraising activities in advance. School personnel handling Activity Funds must have a lockbox available for use to safeguard any funds that are kept in their safekeeping. The Business Manager is responsible for the following: 1. Maintaining the accounting records as required in this accounting manual; 2. Issuing checks when properly authorized. 3. Receiving money and issuing a receipt; 4. Preparing deposit 5. Posting all transactions on a daily basis; The Business Manager will advise the Superintendent of situations where faculty sponsors disregard required procedures. The Faculty Sponsor of a student group is responsible for safeguarding and accounting for all activity funds entrusted to him/her. It is the obligation of the faculty sponsor to follow the procedures as outlined in this manual. This includes maintaining detailed financial records and maintaining a positive balance in the respective fund at all times. The official sponsor (administrator, counselor, or teacher) should be cognizant of all the club account activity and periodically balance his/her financial records with the records kept by the business manager. The Business Manager is responsible for maintaining and updating these procedures and guidelines for activity funds, processing requests for payments, and reviewing the activity of the funds to ensure adherence to procedures and guidelines. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 16

18 11 Financial Reporting The Mississippi Department of Education (MDE) classifies the activity fund and endowment fund bank accounts as agency funds. For agency purposes, MDE will continue to receive cash basis reports of receipts and disbursements on a monthly basis. For school purposes, school s activity funds financial records and statements will be kept and presented in accordance with generally accepted accounting principles, policies and procedures as applied to operation of its activity funds (see Mississippi Public School Accounting Manual Section F). AGENCY REPORTING (MDE) REQUIREMENTS No later than ten working days after the close of the month, the school s business manager will deliver to the MDE Office of Accounting a report of all activity fund transactions for the preceding month. The report shall contain a listing of receipts and disbursements for MSD & MSB activity funds, including club account funds and restricted account funds. The listing will include each receipt and check issued during the month. The MDE Office of Accounting will be responsible for reviewing the report for accuracy and completeness and entering such information in the agency financial accounting system. ACTIVITY REPORTING (SCHOOL) REQUIREMENTS No later than fifteen working days after the close of the month, the school s business manager will provide superintendents of both schools with financial records and statements kept and presented in accordance with generally accepted accounting principles. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 17

19 S1 Fundraising Application/Recap Form INSTRUCTIONS: This form must be completed by the activity sponsor, approved by the superintendent, and submitted to the business manager for account assignment before any fundraiser activity is started. The business manager will file the original Fundraising Application/Recap form and give a copy to the sponsor after assigning a fundraiser account code to the activity. Upon completion of the fundraiser, the sponsor will complete the actual sales (recap) column of this form and compare it with the fundraising records maintained by the business office. The sponsor is advised to keep a copy of this form for his/her records. School: Sponsor: A. Account Assignment Name/Number B. Description of Fundraiser Activity C. Specific Use of Profit Date Fundraiser Begins: Date Fundraiser Ends: ESTIMATED ACTUAL 1. Total Receipts 2. Total Disbursements 3. Net Profit (Loss) I am familiar with the school fundraising requirements (Section 6, Pages 11 12) and accept responsibility as sponsor for this activity. (Sponsors Signature) (Superintendent s Signature) (Date) (Business Manager Signature) (Date) (Recap Verified Business Mgr.) (Date) M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 18

20 S2 Concession Stand Report Form EVENT(s): Date: Money in Cash Box after Event(s) Less: Starting Money in Cash Box Net Cash for Event $ $ $ Signature of Person In Charge Signature of Person Working (Date) Concession (Date) M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 19

21 S3 Ticket Sales Procedures 1. Prenumbered tickets shall be used with ALL events for which admission is charged (including athletic events, dances, concerts, plays, prom, or season passes). Change or rotate ticket colors with each event. (Not necessary if there are two or more games played back to back). Unused tickets shall be stored in a secure location. 2. The Ticket Sales Receipt Form (page 22) is to be used to report and reconcile the number of tickets sold and the funds collected. The first ticket from each roll is attached to the Ticket Sales Receipt Form as the tickets are picked up and notes the amount of change received or none if none is received. 3. The ticket seller gives the entire ticket to the customer and collects the entrance fee. The ticket taker tears the ticket in half, gives half back to the customer, and retains half until after the Ticket Sales Receipt Form section is completed. 4. The number of tickets collected is reconciled with the number of tickets sold on Ticket Sales Receipt Form. The amount of cash collected and the total sales amount is compared to the amount to be deposited. The total amount of cash and checks collected is compared to the number of tickets sold with any Cash Over/Short identified before turning the form and money into the business manager. 5. The person in charge of the event is responsible for the safekeeping of the ticket sales money collected until it is given to the business manager. 6. The person in charge signs the Ticket Sales Receipt Form. The money and the report are to be given to the business manager the first business day following the event. 7. The person in charge of sales and the business manager shall verify the beginning and ending numbers of tickets and account for money collected Discrepancies must be resolved immediately. 8. The business manager prepares a receipt and records the receipt date and number on the Ticket Sales Receipt Form and the original signed receipt is given to the person in charge of the event. Money collected shall be deposited in accordance with the requirements in Cash Receipts. 9. A change fund shall be initiated from the petty cash fund to the Athletic Director or designated event person. The change fund money shall be kept in a secure location between games and redeposited at the end of the season on a separate receipt and not commingled with gate or concession receipts. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 20

22 Ticket Sales Receipt Form School Name: Event(s): Event Date: Change Cash Delivered: TICKETS CHECKED OUT Reserve Tickets General Admission Adult Tickets Student Tickets to to to to Cash and Tickets delivered to (Signature) (Date) TICKETS SOLD No. Price/ea. Amount Reserve Tickets to General Admission to Student Tickets to TICKETS RETURNED Reserve Tickets General Admission Adult Tickets Student Tickets to to to to Cash Received Receipt # Less: Change Cash Dated Ticket Sales Cash Issued to: Verified by: (Event Mgr.) (Date) M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 21

23 Cash Expenditures Report This report should be used to document expenditure made from advances to individuals for school activities or other special purposes. This report together with receipt documentation is to be turned in to the Business Office within 5 working days of the event or date of purchase. Name: School: Check Date: Event: Check No: Purpose: Check Amt: Expenditure Receipt? Amount Add Receipt Date Vendor/Payee Purpose of Expenditure yes/no W/O Tax Taxes Total Totals $ $ $ Amount (Overspent) Refunded Amount Advanced $ Less: Amount Spent Per Above $ Net Difference $ Reminder: Amount Refunded should be counted in the presents of the Business Manager List each receipt separately. Tips should be entered on a separate line. M i s s i s s i p p i S c h o o l S f o r t h e D e a f a n d t h e B l i n d Page 22