BEREA CITY SCHOOL DISTRICT

BEREA CITY SCHOOL DISTRICT STUDENT ACTIVITIES HANDBOOK Berea City School District 390 Fair Street Berea OH 44017 www.berea.k12.oh.us 216.898.8300 Page 0 Board Approved September 21, 2015

BEREA CITY SCHOOL DISTRICT TABLE OF CONTENTS BOARD POLICY 6610 STUDENT ACTIVITIES FUNDS MANAGEMENT... 1 STATE DEPARTMENT OF EDUCATION... 1 BOARD OF EDUCATION... 1 TREASURER... 1 SUPERINTENDENT... 1 PRINCIPAL... 1 FINANCIAL SECRETARY/BOOKKEEPER (CASHIER)... 1 ADVISORS/SPONSORS... 2 SALE OF UNIFORM SCHOOL SUPPLIES AND VENDING MACHINES... 2 CLASS FUNDS... 2 BEREA CITY SCHOOL DISTRICT ADMINISTRATIVE GUIDELINES... 3 ADMINISTRATIVE GUIDELINES 2430 DISTRICT SPONSORED CLUBS AND ACTIVITIES... 3 A. Existing Clubs or Activities... 3 B. New Activities... 3 C. Fiscal Compliance... 3 D. Operating Guidelines... 3 ELIGIBILITY REQUIREMENTS... 4 SCHEDULE CONFLICTS... 4 ADMINISTRATIVE GUIDELINES 6610 STUDENT ACTIVITY FUNDS... 5 A. Collection and Deposit of Cash... 5 B. Financial Forms... 5 C. Disbursements... 5 D. Purchase Order Process... 5 E. Auditing... 6 F. Management of Funds... 6 G. Establishment and Maintenance of Student Activity Funds (see Form 6610 F1)... 6 H. Establishment and Maintenance of Athletic Funds (Student Activity Funds)... 8 TYPES OF STUDENT ACTIVITY FUNDS... 9 ESTABLISHMENT AND MAINTENANCE OF FUNDS... 10 ANNUAL BUDGET AND PURPOSE STATEMENT... 10 COLLECTION AND DEPOSIT... 11 PURCHASING... 12 AUDITING... 13 ADMINISTRATIVE GUIDELINES 5830 STUDENT FUND RAISING... 14 ADMINISTRATIVE GUIDELINES 5830A STUDENT FUND-RAISING ACTIVITY... 15 ADMINISTRATIVE GUIDELINES 6611 TICKET SALES... 16

RESPONSIBILITIES OF THE TICKET SELLER... 16 RESPONSIBILITIES OF THE ACTIVITY SPONSOR... 16 ADMINISTRATIVE GUIDELINES 9700 FUND RAISING BY CHARITABLE ORGANIZATIONS... 17 BEREA CITY SCHOOL DISTRICT BYLAWS & POLICIES... 18 BOARD POLICY 9211 DISTRICT-SUPPORT ORGANIZATIONS... 18 BYLAWS & POLICIES BOARD POLICY 9210 - PARENT ORGANIZATIONS... 20 BYLAWS AND POLICIES 6152.02 CASH IN SCHOOL BUILDINGS... 20 QUICK GUIDES, INFORMATION, AND SAMPLE FORMS FOR DISTRICT MANAGED AND STUDENT ACTIVITIES... 21... 23 THE DO S OF FUNDRAISING... 23... 24 THE DON TS OF FUNDRAISING... 24 CHECKLIST FOR ACTIVITIES... 25 FUNDRAISING PROCEDURES/GUIDELINES... 26 TYPES OF ACTIVITIES FOR RAISING FUNDS... 28 SALES OF MERCHANDISE FOR $1 OR LESS... 28 OTHER MERCHANDISE SALES ITEMS OVER $1 (T-SHIRTS)... 28 CATALOG SALES WHEN CHECKS PAYABLE TO BCSD... 29 CATALOG SALES WHEN CHECKS PAYABLE TO THE FUNDRAISING COMPANY... 29 PERCENTAGE OF SALE MARCO S PIZZA, CHIPOTLE, ETC.... 30 PAY TO WEAR JEANS DAY (AND SIMILAR EVENTS)... 30 VENDING MACHINE SALES (SCHOOL SUPPLY VENDING, I.E. PENCIL, PAPER, ETC.)... 30 DINNERS... 30 MUSIC OR OTHER PATRON DRIVE... 31 FIELD TRIP COLLECTIONS... 31 CONCESSIONS... 31 DANCES / PERFORMANCES AND OTHER TICKETED EVENTS... 32 BOOKSTORE SALES... 32 BOOK FAIR SALES... 33 SCHOLASTIC BOOK ORDERS... 33 LOST LIBRARY/TEXT BOOK MATERIALS... 33 DONATIONS TO CHARITABLE ORGANIZATIONS... 34 Sample Documents... 32-39

BOARD POLICY 6610 STUDENT ACTIVITIES FUNDS MANAGEMENT BEREA CITY SCHOOL DISTRICT State Department of Education All student activity programs are adopted by the State Department of Education as authorized by Section 3315.062, Revised Code. Board of Education The Board shall adopt policies to govern the establishment and operations of the activity funds (Funds 200 and 300) and activity-related funds (Funds 007, 014, and 018). The Board delegates the responsibility for the development and control of activity programs to the Superintendent of Schools and the establishment and functioning of the activity funds to the Treasurer. The Board of Education directs the Superintendent and the Treasurer to develop and disseminate activity fund guidelines incorporating requirements of the appropriate sections of the Ohio Revised Code and the directives of the Auditor of the State of Ohio. The Superintendent and the Treasurer shall review the activity fund guidelines annually prior to September 1st and revise as necessary to keep them in compliance with current directives. Treasurer The Treasurer is the fiscal officer of all activity funds (Section 3315.51, Revised Code). The enforcement of accounting procedures and internal control procedures shall be the responsibility of the Treasurer. The Treasurer may delegate an employee to receive custody of funds. Such monies must be deposited once every twenty-four (24) hours. (Section 117.17, Revised Code; 1980 OAG 80-060) Superintendent The Superintendent is responsible for administering all Board policies except those required of the Treasurer. (Section 3319.01, Revised Code) Principal The principal or other authorized administrator shall be responsible for the approval of requisitions for the expenditure of funds, be aware of all fund-raising activities taking place and other duties as assigned by the Superintendent of the School District. Financial Secretary/Bookkeeper (Cashier) Each school will appoint a Financial Secretary/Bookkeeper (cashier) who shall be bonded and responsible for: A. Collecting all monies at the school and preparing them for deposit in accordance with Board policy B. Assisting sponsors and advisors on the proper accounting procedures C. Entering as directed by the Treasurer on the central office computer D. Processing the necessary paperwork for receipts and expenditures [1]

Advisors/Sponsors The Role and responsibility of the Advisor: A. Prepare annual Purpose/Budget Statement. [2] BEREA CITY SCHOOLS B. Supervise activities of the group, including preparation of fundraising projects, oversee monies generated through fundraising, collection of dues, depositing money, and requisitioning funds etc. C. Attend all functions and meetings, in or out of school, scheduled for their organization for the duration of the requested activity and building use time. If an advisor is unable to attend an activity function, substitute coverage must be obtained. D. Compare records kept of club purchases/receipts with monthly finance printout and make corrections as needed. E. Keep copies of minutes of club meetings (these provide proof of student involvement in student activity decisions). F. Complete Fundraising Sales Potential and Actual Sales forms for each fundraiser G. Complete an Extra Inventory Report form after each fundraising activity. Sale of Uniform School Supplies and Vending Machines The revenue (profit) derived from the sale of uniform school supplies, including vending machines, shall be designated by the Board of Education in its minutes record book, to any student activity program, to an outside organization to be used for a school-related activity or to the general fund of the School District. One of the major sources of student activity funds revenue is derived from the sale of supplies, foods, candies, etc. No board, principal or teacher of any school room or class organization of any school district shall sell, offer for sale, or supervise the sale of uniform school supplies, foods, candies or like supplies for profit on the school premises except when the profit derived from such sale is to be used for school purposes or for any activity in connection with the school on whose premises such uniform school supplies, food, candies, or supplies are sold or offered for sale. No individual student or class of students, acting as an agent for any person or group of persons directly connected with the school shall sell or offer for sale for profit outside the school building, any such articles, except when the profit derived from such sale is to be used for school purposes or for any activity in connection with the school. Uniform school supplies are those adopted by the Board for use in the schools in the District. The enforcement of this section shall be under the jurisdiction of the State Board of Education. The School District Board of Education shall provide revolving accounts for the purchase and sale of uniform school supplies either by appropriations from the general fund or accumulation from sales or receipts. Such accounts shall be kept separate from other transactions of the Board. Class Funds Moneys included in a student activity fund, which are derived from school activities conducted by a school class and which are intended to be used for the benefit of such school class, are public funds.

A Board of Education may not disburse moneys in a student activity fund to a school class, upon graduation. The senior class is encouraged to spend all their account before graduation. They MAY NOT leave money for an alumni account for reunions. Following graduation, members of this class have no legal claim on this money. R.C. 9.39, 3313.47, 3313.51, 3313.53, 3315.01, 3315.062 R.C. 3315.12, 3315.14, 3317.024, 5705.41, 5705.412 A.C. 117-2-18, 117-2-20 BEREA CITY SCHOOL DISTRICT ADMINISTRATIVE GUIDELINES Administrative Guidelines 2430 District Sponsored Clubs and Activities Since the policy of the Board of Education is to maintain a co-curricular activities program sufficiently varied to meet the wide range of vocational, recreational, social, and cultural needs and interests of the students, all students should be urged to join at least one (1) club or activity. A. EXISTING CLUBS OR ACTIVITIES At the start of the school year, all students should be provided with information on existing clubs, and all cocurricular and extra-curricular activities and encouraged to participate. B. NEW ACTIVITIES All new activities shall be approved in the following manner: 1. Requests for new activities should be submitted to the principal and contain the following: a) purpose and rationale b) intended outcomes for students c) participation d) plan of operation e) costs f) persons in charge 2. The Assistant Superintendent will review each request and either reject or submit each for Board approval. 3. Upon approval, an activity will be listed as a part of the co-curricular or extra-curricular program, and its fiscal account established by the Treasurer. C. FISCAL COMPLIANCE Both co-curricular and extra-curricular activities need to comply with financial and bookkeeping controls established by the Treasurer. Each activity advisor is to provide the building principal with a periodic update on the fiscal status of the activity. D. OPERATING GUIDELINES The principal shall prepare and publish operating procedures for all co-curricular/extra-curricular activities which ensure that: [3]

1. students participate in ways that do not interfere with their academic programs; 2. the safety and welfare of the students is adequately safeguarded; 3. all activities have proper staff planning, direction, and supervision; [4] BEREA CITY SCHOOLS 4. staff members work cooperatively so that some activities do not interfere with the operations of others; 5. building facilities and equipment are being used safely and as intended, and being maintained in proper condition. Eligibility Requirements All students who participate in interscholastic athletics shall meet the eligibility requirements described in the Athletic Handbook. Eligibility requirements for participation in other activities shall be specified in the student handbooks. Schedule Conflicts Many students have multiple talents and interests they wish to develop or pursue through participation in District-sponsored activities and groups. Since the District's policy is to encourage such participation, the following guidelines have been established for dealing with potential schedule conflicts a student could experience when participating in more than one (1) activity. A. At the beginning of each semester or season, each staff member in charge of a credit course, co-curricular, or extra-curricular activity is to prepare a schedule for any practices, performances, or other after-school obligations involved in participation. This information is to be sent to the principal. B. By the first day of an activity, students are to be made aware of the schedule of any practices and performances as well as other obligations. Each staff-member-in-charge is to determine which, if any, students will have conflicts with other activities in which they wish to participate. C. If such conflicts exist, the staff-members-in-charge of the activities in conflict are to meet for the purpose of resolving the conflict. The emphasis should be on modifying the requirements so the student can participate in both activities. D. If it is not possible to resolve the conflict without seriously undermining the integrity of the activity program, the following procedure is to be followed: 1. If one of the activities provides the student with credit and the other one doesn't, the student and his/her parents are to be made aware of the possible consequences of not enrolling in each activity and of not meeting the obligations for participation. 2. If both activities are credit activities, the student is to be advised to contact the principal to work out a solution that does not penalize the student. 3. If one of the activities is an after-school, off-shoot of a credit activity but is not, itself, a credit activity, the requirements for the credit activity may not be imposed as a condition for participating in the noncredit, after-school activity.

E. When the activity or program begins, the students are to be informed of the following: 1. If a student encounters a previously-unforeseen conflict during the semester or season, s/he should inform both staff-members-in-charge as soon as possible in order to increase the likelihood that an accommodation can be worked out. 2. Under no circumstances is the student to be intimidated while making a decision by threats of penalties or future consequences. Revised 10/18/05 Administrative Guidelines 6610 Student Activity Funds A. COLLECTION AND DEPOSIT OF CASH All money collected from any source should be substantiated by pre-numbered student activity group receipts, cash registers supplying cumulative readings, pre-numbered tickets or other auditable, checkable records. In all cases, where tickets are used, ticket reports and unsold tickets must be available for audit. The audit trail is most important. Where it is not practicable to collect the cash in a central office, collections from various classes may be collected by cashiers and turned into the financial secretary within twenty-four (24) hours. If cash registers are used for the collection of monies, the following conditions shall apply: 1. registers are sealed without resettable totals 2. total reconciles with the sales 3. tickets or tapes supporting "over-rings" are retained 4. all voids or adjustments are approved B. FINANCIAL FORMS 1. should be pre-numbered 2. perpetual inventory should be maintained on pre-numbered collection forms, receipts, tickets, etc. 3. pre-numbered forms should not be printed in the school printing department 4. sponsor should keep records of collections, by source 5. no collection should be turned over to cashier without receiving a pre-numbered receipt C. DISBURSEMENTS All disbursements shall be made by check (warrant), prepared by the Treasurer, supported by a proper, approved requisition and purchase order, and verified by a receiving invoice. They also should be verified for accuracy of price extensions and totals. D. PURCHASE ORDER PROCESS Small expenditures (within established dollar limitations) may be made from a petty cash fund maintained on an imprest system (described in Supplement 17 USAS Manual). Such imprest system must address dollar amount, location, and limitation of disbursement; also cash plus receipts must always equal the amount authorized for petty cash. [5]

duties as assigned by the principal or Superintendent. [6] BEREA CITY SCHOOLS E. AUDITING The State Department of Education requires an annual audit of student activity funds. The State Auditor recommends that at the end of each school year, an internal audit be conducted in order to verify compliance with Board policies, receipts, expenditures, cash on hand, petty cash, and to balance all ledgers and journals with the depository. A copy of this audit should be on file in both the Treasurer's and Superintendent's Office. All organizational records and internal audit working papers should also be retained in the Treasurer's Office so that they may be audited. Each activity fund established under R.C. 3315.062 will be audited at the same time the examination of the records and accounts of the District is made or at such other time as needed or as requested by the Board. The audit shall include a determination as to whether legal requirements, including those imposed by the Board, are being followed. F. MANAGEMENT OF FUNDS 1. Fund 200 The Fund 200 consists of those student activity programs which have student participation in the activity and have students involved in the management of the program. This includes those student activities which consist of a student body, student president, student treasurer, and faculty advisor. The Fund 200 is a fiduciary fund-type trust fund classification. 2. Fund 300 The Fund consists of those programs which have student participation in the activity but do not have student management of the programs. This would usually include athletic programs but could also include the band, cheerleaders, flag corps, and other similar types of activities. The primary criterion for determining how funds are classified is "who determines how the money is spent?" The Fund 300 is a governmental fund-type special revenue classification. G. ESTABLISHMENT AND MAINTENANCE OF STUDENT ACTIVITY FUNDS (SEE FORM 6610 F1) In compliance with the laws of the State for the establishment and maintenance of a student activity fund the following regulations shall govern each such District fund: 1. The gross amount of monies received and paid out in connection with student activity funds subsidized by the Board shall be recorded through the general Board accounts. 2. Each student activity organization or group which has financial transactions shall establish an account on the District records in which it shall record its transactions. 3. Advisors or sponsors shall be selected at the direction of the Board and their duties shall consist of preparing the annual budget and purpose clause of their activity group, supervising the activities of their group including preparation of fund-raising potentials, maintaining group financial oversight, and such other

4. Student-activity funds shall not be used for any purpose which represents an accommodation, loan, or credit to Board employees or other persons. Postdated checks may not be accepted and checks may not be cashed for anyone. 5. Board employees or others may not make purchases through a student body in order to take personal advantage of student-body purchasing privileges. 6. The amount of the various program fund balances shall not exceed the limits prescribed by the Board. 7. No student-activity organization shall be obligated for purchases made by students, faculty, and/or others unless supported by a written purchase order signed by the Treasurer. Examples of expenditures which are prohibited are: a. equipment, supplies, forms, postage for curricular or classroom use or for District business; b. repairs and maintenance of District-owned equipment or property; c. salaries for services which are the responsibility of the District or for District assignments; d. memberships that benefit individuals; e. all items for personal use; f. contributions to fund-raising drives for charitable organizations unless part of a group's purpose and objectives statement; g. installment and/or lease purchases. 8. If a student group wishes to make a contribution from its activity fund to a charitable organization or to an individual with a demonstrated health, economic, or emergency need, it should submit the request to the Treasurer stipulating the amount of the donation along with an explanation of how the donation relates to the groups stated goals. 9. Monthly and annual financial reports of all student-activity funds are to be prepared by the Treasurer and submitted to the Board. A copy of such reports shall also be sent to the sponsor of each activity. 10. Fund-raising projects for any student activity shall, in general, contribute to the educational experience of students and shall not conflict, but add to, the instructional program. 11. All sales projects or programs must be approved by the principal and the assistant Superintendent at least two (2) weeks prior to the sale or event. 12. All sources of revenue must be approved by the Treasurer, on behalf of the Board, and shall be included in the student-activity group's current-year budget. Receipts and expenditures must be coded by USAS Classification. a. Records shall be maintained of the receipt and disbursement of all such monies in accounts according to the activity involved. [7]

[8] BEREA CITY SCHOOLS b. Disbursements shall be made by check only upon the request of a staff advisor and the approval of the principal and the Treasurer. 13. No purchase may be made unless there is sufficient cash in the fund to pay for that purchase, plus outstanding orders. 14. Disbursements from the fund are not exempt from bidding statutes; therefore, contracts for material or supplies whether on purchase or rental may be made for a one year period. 15. All funds should be of an exchange nature and large balances should not be permitted to accumulate. Money should not be raised or collected unless there is a definite purpose for doing so. 16. Installment and lease purchases are prohibited. All funds accumulated in the name of a specific class or discontinued activity must be withdrawn from that account within one year following the graduation of said class or discontinuance of such activity in order to meet any outstanding bills and any residual funds shall revert automatically to the account of the next graduating class. 17. All monies collected should be deposited with the Treasurer or in a designated depository within twentyfour (24) hours of collection or the next business day following the last business day of that week. 18. Funds collected through the principal's office will be processed through either the General Fund 19. Payments from a student-activity fund to an employee are subject to standard payroll deductions. 20. All expenditures from a student-activity fund shall be in accordance with the approved budget. Authorization for expenditure must be accompanied by an approved requisition processed by a formal purchase order, and certified by the Treasurer that funds are available for the expenditure. 21 Expenditures of funds, derived from the student body as a whole, shall be so expended as to benefit the student body as a whole, and not for the benefit of a special group. H. ESTABLISHMENT AND MAINTENANCE OF ATHLETIC FUNDS (STUDENT ACTIVITY FUNDS) 1. The principal shall be responsible for the approval of requisitions for expenditures of funds. 2. Purchase orders for goods and services purchased through the athletic fund will be approved by the Treasurer. 3. No athletic fund organization shall be obligated for the purchases made by students, faculty, and others, unless such purchase is supported by a written purchase order signed by the Treasurer. 4. Disbursements from the athletic fund will be made by check and approved by the Treasurer. 5. At the conclusion of each athletic program, the athletic director shall, within four (4) weeks, submit an inventory of all equipment and supplies.

6. Athletic groups shall annually submit for approval by the Assistant Superintendent a statement of projected revenues and expenditures. 7. All athletic fund-raising activities shall be approved by the Assistant Superintendent. Approved 7/05 Revised 10/18/05 Types of Student Activity Funds 1. Fund 200 Student Managed Activity Funds Fund 200 consists of those student activity programs in which students participate in the management of the program. This includes those student activities, which consist of a student body, student president, student vice-president, student treasurer, and faculty advisor. Fund 200 is an agency fund fiduciary fund type. 2. Fund 300 District Managed Activity Funds This Fund consists of those programs which have student participation in the activity but do not have student management of the programs. This would usually include athletic programs but could also include the band, cheerleaders, flag corps, and other similar types of activities. The primary criterion for determining how funds are classified is "who determines how the money is spent?" The Fund 300 is a governmental fund-type special revenue classification. At the conclusion of each athletic program, the athletic director shall, within four (4) weeks, submit an inventory of all equipment and supplies. 3. Fund 018 Principal s Fund This fund consists of the proceeds from donations, profits from vending machines, commissions from vendors, etc. These fund expenditures are exclusively restricted to student driven activities and student related projects. 4. Fund 014 Student Fee Accounts This fund consists of designated fees (Board approved the previous fiscal year) and expenditures of consumable school supplies. This fund is strictly prohibited from purchasing non-consumable school supplies or consumable school supplies that are not directly used by student paying the fee. These accounts must be spent during the school year. Student paid the fee and therefore fee should not be carried over to the subsequent year. [9]

Establishment and Maintenance of Funds BEREA CITY SCHOOLS In compliance with the laws of the State for the establishment and maintenance of a student activity fund the following regulations shall govern each such District fund: 1. The gross amount of monies received and paid out in connection with student activity funds subsidized by the Board shall be recorded through the general Board accounts. 2. Each student activity organization or group which has financial transactions shall establish an account on the District records in which it shall record its transactions. 3. Advisors or sponsors shall be selected at the direction of the Board and their duties shall consist of preparing the annual budget and purpose clause of their activity group, supervising the activities of their group including preparation of fund-raising potentials, maintaining group financial oversight, and such other duties as assigned by the principal or Superintendent. 4. Student-activity funds shall not be used for any purpose which represents an accommodation, loan, or credit to Board employees or other persons. Postdated checks may not be accepted and checks may not be cashed for anyone. 5. Board employees or others may not make purchases through a student body in order to take personal advantage of student-body purchasing privileges. 6. The amount of the various program fund balances shall not exceed the limits prescribed by the Board. 7. No student-activity organization shall be obligated for purchases made by students, faculty, and/or others unless supported by a written purchase order signed by the Treasurer. 8. Fund-raising projects for any student activity shall, in general, contribute to the educational experience of students and shall not conflict, but add to, the instructional program. 9. All funds should be of an exchange nature and large balances should not be permitted to accumulate. Money should not be raised or collected unless there is a definite purpose for doing so. Annual Budget and Purpose Statement Preparation of Purpose Statements 1. All 014, 018, 200, and 300 fund accounts must have a purpose statement. Under District policy, the content of this statement is what legitimizes expenditures and revenues. 2. A purpose statement for a Club or Activity should answer the following questions: a. What is the reason for the club s existence? b. What is the purpose of the activity? c. What are the goals of the activity or club? d. What can the club/activity spend money on? [10]

Example: Publication of the annual yearbook to provide record of student's activities and memories for resale to students and general public, and to provide training for students in organizational skills/business process 3. Purpose statements should be specific enough yet broad enough to cover all possible revenues and expenditures. a. List specific sources of revenue. It does not matter if you list something and then end up not doing it. But it does matter if you do something and it is not listed on your statement. b. List all possible expenditures. Again, it doesn t matter if you list something and end up not doing it. But it will matter if you do something that was not listed on the statement. 4. If additional fundraisers or expenditures are needed, you may revise your Purpose Statement by submitting an Addendum to building principal for approval. This again will need to be approved by the Superintendent and forwarded to the Treasurer to update your budget. 5. Purpose statements must be completed annually. 6. All expenditures from these funds shall be in accordance with the approved budget. Authorization for expenditure must be accompanied by an approved requisition processed by a formal purchase order, and certified by the Treasurer that funds are available for the expenditure. Collection and Deposit All sources of revenue must be approved by the Treasurer, on behalf of the Board, and shall be included in the student-activity group s current-year budget. Receipts and expenditures must be coded by USAS classification. Moneys collected by School District employees, including advisor and financial secretaries/bookkeepers will be handled in accordance with good business practices to protect public funds. It is expected that all funds will be deposited by the next business day following receipt. Cash should not be left in buildings overnight except for designated change funds. If, due to unique circumstances an amount less than $1,000 is unable to be deposited within a twenty-four (24) hour period, the District employee or financial secretary/bookkeeper must place such funds in a safe provided at the site. Such funds must be deposited within three (3) business days. Student activity programs have the ability to generate a significant amount of revenue. These procedures are designed to ensure accountability over cash receipts. 1. All money collected from any source should be substantiated by pre-numbered student activity group receipts, cash registers supplying cumulative readings, pre-numbered tickets or other auditable, checkable records. In all cases, where tickets are used, ticket reports and unsold tickets must be available for audit. The audit trail is most important. Where it is not practicable to collect the cash in a central office, collections from various classes may be collected by cashiers and turned into the financial secretary/bookkeeper within twenty-four (24) hours. [11]

2. Pre-numbered Receipt Book BEREA CITY SCHOOLS a. All advisors collecting funds on behalf of the District or activity group shall be issued a pre-numbered receipt book. b. No collection shall be turned over to financial secretary/bookkeeper without pre-numbered receipt. 3. All money collected by any student activity group should be substantiated by that student activity group s pre-numbered receipts, cash register cumulative reading tape, pre-numbered tickets, or other auditable records. 4. Club treasurer (or person responsible for collecting money) fills in top portion of pay-in-form. Include receipt numbers if applicable. 5. Building financial secretary/bookkeeper verifies amount and writes you a receipt. 6. In all cases where tickets are used, specific/pre-numbered tickets shall be obtained in the Treasurer s office. Unsold tickets shall be returned and verified by the Treasurer s office. These records will be maintained for audit purposes. 7. If cash registers are used for the collection of monies, the following conditions shall apply: Purchasing a. Registers should be sealed without resettable totals b. Totals should reconcile with sales c. Tickets or tapes supporting over rings should be retained d. Approval should be obtained for all voids or adjustments 1. Expenditures Expenditures of funds, derived from the student body as a whole, shall be so expended as to benefit the student body as a whole, and not for the benefit of a special group or specific person/student. Expenditures and other procedures related to expenditures are more time consuming for the budgetary officer and this time may be reduced if all staff members understand that to be in compliance with the Ohio Revised Code, documentation must be in the following sequence: a. Date of Purchase order b. Date Purchase order is encumbered c. Date of Invoice d. Date of payment/check 2. The most important issue to remember is DO NOT MAKE A PURCHASE OR PLACE AN ORDER with a vendor PRIOR to having a PURCHASE ORDER SIGNED BY THE TREASURER. It is understood that sometimes last minute purchases are necessary. It is recommended that the advisor open a purchase order to make unforeseen small purchases throughout the school year. This however should be the exception, not the rule. School districts have no legal liability to pay on invoices for which there was no certification of funds available by the Treasurer. [12]

3. School districts are exempt from Federal excise taxes and Ohio State tax. We cannot reimburse Ohio Sales Tax whether you ve purchased supplies or a service. A Federal Tax ID form is available at all buildings. Please secure a form prior to your purchase or service. 4. Disbursements from the fund are not exempt from bidding statutes; therefore, contracts for material or supplies whether on purchase or rental may be made for a one-year period. 5. Payments from a student-activity fund to an employee are generally prohibited. In rare circumstances where they are allowed, preapproval from the Treasurer is required. 6. Examples of expenditures which are prohibited are: a. equipment, supplies, forms, postage for curricular or classroom use or for District business; b. repairs and maintenance of District-owned equipment or property; c. salaries for services which are the responsibility of the District or for District assignments; d. memberships that benefit individuals; e. all items for personal use; f. installment and/or lease purchases. 7. Charitable Contributions/Donations Auditing If a student group wishes to make a contribution from its activity fund to a charitable organization on behalf of an individual with a demonstrated health, economic, or emergency need, it should submit the request to the Treasurer and Assistant Superintendent stipulating the amount of the donation along with an explanation of how the donation relates to the groups stated goals. a. at no time may a student group make a monetary donation to a District employee or relative of District employee b. any donation made to an individual may not exceed $500 in a calendar year c. monetary donations to individuals are strongly discouraged 1. The State Department of Education requires an annual audit of student activity funds. The State Auditor recommends that at the end of each school year, an internal audit be conducted in order to verify compliance with Board policies, receipts, expenditures, cash on hand, petty cash, and to balance all ledgers and journals with the depository. A copy of this audit should be on file in both the Treasurer s and Superintendent s offices. All organizational records and internal audit working papers should also be retained in the Treasurer s office so that they may be audited. 2. Each activity fund established under R.C. 3315.062 will be audited at the same time the examination of the records and accounts of the District is made or at such other time as needed or as requested by the Board. The audit shall include a determination as to whether legal requirements, including those imposed by the Board, are being followed. [13]

[14] BEREA CITY SCHOOLS ADMINISTRATIVE GUIDELINES 5830 STUDENT FUND RAISING The following guidelines are to be followed for any activity that involves fund-raising by students and from students. No advisor for an approved school organization is to accept any form of compensation from vendors that will provide a fund-raising activity, including, but not limited to, cash, gifts, travel vouchers, tickets, passes, and other things of such value. In the event that such compensation is received, albeit unsolicited, the advisor shall notify the Treasurer, in writing, that s/he received such compensation and shall turn in such compensation to the Treasurer at his/her earliest convenience. In any fund-raising activity involving students, the following conditions must be met: A. Minimal instructional time is to be used to plan, conduct, assess, or manage a fund-raising activity unless such an activity is part of an approved course of study. B. Fund-raising activities conducted in a school or on District premises are not to interfere with the conduct of any co-curricular or extra-curricular activity. Students involved in the fund-raiser are not to interfere with students participating in other activities in order to solicit funds. C. No student below the grade of 6 shall be allowed to participate in a fund-raising activity off District premises. No student of any age may participate in off-district fund-raising activities without proper supervision by approved staff or other adults. D. In accordance with Board policy, each fund-raising activity must be approved by the principal and by the Assistant Superintendent. In order to be approved, the group leader or advisor is to submit a proposal in advance of the event (at least two weeks) so that all fund-raising efforts may be coordinated so as not to burden or be a nuisance to students, faculty, parents, or the community. E. Contracts with outside suppliers for merchandise to be sold in a fund-raising activity are to be reviewed by the principal and signed by the staff member in charge who shall be personally responsible for the merchandise and monies collected. The contract must specify that any merchandise which is unsold and is resalable can be returned for full credit. The District will not be responsible for any unsold merchandise that cannot be returned to a supplier for credit for any reason. F. The staff member in charge should establish procedures to ensure that all merchandise is properly stored, distributed, and accounted for. G. Upon completion of a fund-raiser, a final report is to be submitted to the Treasurer. The report should state: 1. cost of items or merchandise; 2. amount of money projected and amount of money raised; 3. any differences between the actual activity and the planned activity; 4. any problems that occurred and how resolved; 5. when and where funds were deposited; 6. if merchandise was involved, how many items were offered for sale, how many were sold, the amount of money collected, and the disposition of any unsold items.

H. Fund-raising activities will not be permitted if they interfere with the District's educational program on nutrition. I. If an activity involves the students providing a service in return for money, such as a car wash, a member of the professional staff shall supervise the activity at all times. His/her responsibility is to ensure the service is provided in a proper manner and also ensure the safety and well-being of the students and the property of both the purchaser and the owner of the site. J. Any fund-raisers that require students to exert themselves physically beyond their normal pattern of activity, such as "runs for...," must be monitored by a staff member who has the necessary knowledge and training to recognize and deal appropriately with a situation in which one or more students may be over-extending themselves to the point of potential harm. K. Fund-raisers for school-related groups (boosters, PTA, etc.) which funds are not managed by the Treasurer must be approved by the principal and follow all other guidelines. ADMINISTRATIVE GUIDELINES 5830A STUDENT FUND-RAISING ACTIVITY The Berea Board of Education recognizes there is a need for students to raise funds to conduct necessary school activities. All such related activities must be: A. conducted by a recognized student group for the purpose of contributing to educational objectives; B. appropriate to the age or grade level; C. activities in which schools may appropriately engage; D. conducted under the supervision of teachers or administrators; E. conducted in such a manner and at such times as not to encroach upon instructional time or interfere with regularly scheduled school classes and activities; F. scheduled so as not to be unduly demanding on staff time or work; G. evaluated annually by teachers, administrators and students; H. limited in number so as not to become a burden or nuisance to the community; and I. fundraisers conducted off of school property will only be approved based upon the age of the students and location and type of fundraiser. The application of the above criteria for student sales and activities will be supervised by the building principal with the approval of the Assistant Superintendent and Treasurer. Each principal will submit to the Assistant Superintendent a list of the proposed sales or fund drives in the schools which the school plans to conduct during the school year and the purpose for which the funds are going to be used. These should be reported in the Purpose Statement. The Assistant Superintendent will then indicate approval or disapproval within the framework of the above criteria. Funds derived from approved student fundraising activities will be handled by the Treasurer's office in accordance with District policy, procedures, and the State Auditor's requirements. [15]

ADMINISTRATIVE GUIDELINES 6611 TICKET SALES The following guidelines apply to all school events at which tickets are sold. Responsibilities of the Ticket Seller BEREA CITY SCHOOLS A. Attach the first and last numbers to verify the number of tickets received from the activity supervisor. Verify the prices, particularly if there are price differentials. B. Complete the information called for on the Ticket & Cash Accountability Form. C. Collect the money from the purchaser, verify that the amount is correct, and provide the purchaser with the ticket(s). D. At the end of the sale, record the number of the first unsold ticket, and count the number of tickets sold. If tickets have been sold at different prices, record the number sold at each price. E. Organize the money collected by denomination and then count each denomination. For each price category, compare the actual total with the total obtained by multiplying the number of tickets sold by the price of each ticket. F. Provide the activity supervisor with the money, ticket-sales accounting record with your signature, and the unsold tickets. Responsibilities of the Activity Sponsor A. All tickets are to be picked up and signed for from the Treasurer s office. If specialty tickets are desired, you must make arrangements for the printing of the tickets, which must be numbered, and have them delivered directly to the Treasurer s Office. An advisor or authorized person will pick up and sign out tickets. B. Obtain approval from the Treasurer s office for any complimentary tickets to be given away. These tickets must be clearly documented. C. Select the ticket sellers and provide them with the appropriate number of tickets, the forms needed to account for the sales, and the currency and coins needed for making change. Make sure they understand the sales and accounting procedure. D. Make a record of the number of tickets given to each seller. E. Receive the money, ticket-sales accounting form signed by ticket seller, and unsold tickets from each seller and reconcile the money collected with the ticket-sales accounting record. Maintain a record of unsold tickets. F. Reconcile the ticket sales account form to the funds collected and sign form next to ticket seller s signature. Identify any discrepancies in ticket sales from each seller. Secure written explanation of such a discrepancy from the seller and report all findings to the Treasurer. All discrepancies, even those rectified, shall be reported to the Treasurer. G. Prepare the deposit record and deposit the funds in the depository designated by the Treasurer. Any deposit over $500 requires two (2) people present when counting funds and two (2) signatures on deposit record. H. Make note of any changes in procedure that should be incorporated into the next ticket sale. [16]

ADMINISTRATIVE GUIDELINES 9700 FUND RAISING BY CHARITABLE ORGANIZATIONS BEREA CITY SCHOOLS The following criteria will be used in order to ensure equitable consideration of all requests by charitable organizations or groups to solicit funds on District premises. In this context, fund-raising shall also include solicitation of clothing, foodstuffs, or other products. Charitable organizations are those defined in State law. A. The purpose of the fund-raising is to help alleviate an economic, health, cultural, educational, or social need in the school community area. B. The organization and/or the disbursement of funds are managed by residents of the District. C. The funds are not used for religious or political purposes. D. The organization has a definite plan for the collection and distribution of funds. The Director of Community Relations shall develop a procedure which each approved organization is to follow to solicit and collect funds within the building or on the premises. The procedure is to ensure that: A. there is no disruption of the school program; B. no funds are left in the building overnight and/or in an unsecured area. C. Each requesting organization shall complete an application which shall include: D. the names and addresses of the organization and the persons involved; E. the dates and times of solicitation; F. where solicitation will take place; G. proof that the organization is charitable. These guidelines shall apply to all fund-raising activities other than approved student fund-raising activities and those approved for District-related organizations. R.C. 1716.01 [17]

BEREA CITY SCHOOL DISTRICT BYLAWS & POLICIES BEREA CITY SCHOOLS BOARD POLICY 9211 DISTRICT-SUPPORT ORGANIZATIONS The Board of Education appreciates the efforts of all organizations whose objectives are to enhance the educational experiences of District students, to help meet educational needs of students and/or provide extra educational benefits not provided for, at the time, by the Board. District support organizations are defined as any non-profit entity, group, or other organization formed and operating for the purpose of supporting District programs. The Board shall offer the opportunity for any authorized school support entity to receive coverage under the District's liability insurance program to protect the entity against claims resulting from damage or injury resulting from any act or omission of any school-support entity. The entity shall pay for such coverage upon written notification from the Treasurer. The following rules and procedures shall govern the working relationships between the Board, administration, and any District support organization: A. School employees and Board-approved school volunteers may not be directly compensated in any manner by District support organizations. B. In addition to parents, membership should be made available to District staff and members of the community. C. Each District support organization shall work in cooperation with the principal and other staff members and shall abide by the policies of the Board. D. It shall be the responsibility of each District support organization to monitor its activities to assure compliance with Board Policy. E. Each District support organization will submit its bylaws to the Superintendent for review and approval. F. Each District support organization is encouraged to set goals that are consistent with those of the particular programs, activities or sports being supported as articulated by the coach/advisor and/or athletic director of such program, activity or sport, to avoid duplication of effort and to maximize the benefit to the organization or group. G. The activities of District support organizations shall not involve the use of public funds and the District shall not assume responsibility for any purchases made on behalf of any support organization governed by this policy. The school District tax identification number shall not be used for District support organization purchases. H. The time, date, purpose, location and conduct of all fund-raisers on District property shall have prior approval of the administration. District support organizations are encouraged to communicate their preferred activity dates to the administration as soon as possible as consideration for dates and facilities will be given on a first come, first served basis. [18]

I. Each District support organization must abide by the policies and guidelines established for the use of District facilities and grounds. Projects that require any modification or alteration to District property must be preapproved by the Superintendent. J. Proceeds from District support organization fund-raisers shall not be commingled with a student activity or other Board accounts. Board employees who commingle such proceeds with a student activity or other Board account shall be subject to discipline. K. The Superintendent shall implement administrative guidelines that require each District support organization's fund-raising activities be in compliance with Board policies and that the funds generated by such fund-raising activities and donated to the District are used for school-related projects that have the approval of the Superintendent and principal. L. Donations from District support organizations must be made in accordance with Board Policy 7230 and any accompanying guidelines. Donations shall become the property of the Board and used in a manner determined by the Board, in accordance with its policies and administrative guidelines. Ohio Ethics Commission Advisory Opinion 2008-01 R.C. 3313.203 Revised 7/9/07 Revised 6/15/09 [19]

BYLAWS & POLICIES BOARD POLICY 9210 - PARENT ORGANIZATIONS The Board of Education supports all organizations of parents whose objectives are to promote the educational experiences of District students. However, in using the name of the District or its schools and in organizing a group whose identity derives from one (1) or more school(s) of this District, the parental organization thereby shares responsibility with this Board for the welfare of participating students. Any new parent organization desiring to use the name or good offices of the District must obtain the approval of the Superintendent as a prerequisite to organizing. Representatives and members of approved school-related organizations shall in all circumstances be treated by District employees as interested friends of the schools and as supporters of public education in the School District. A. Staff members are encouraged to join such organization(s) in their related area(s) of specialization or interest. B. The Board will not tolerate any undue pressure, harassment, or intimidation designed to coerce parents or teachers into membership in one (1) organization as opposed to another. The Board relies upon approved organizations to operate in a manner consistent with public expectations for the schools and reserves the right to withdraw sponsorship from organizations which violate the bounds of community taste. BYLAWS AND POLICIES 6152.02 CASH IN SCHOOL BUILDINGS Moneys collected by School District employees and by financial secretaries will be handled in accordance with good business practices to protect public funds. It is expected that all funds will be deposited by the next business day following receipt. Cash should not be left in buildings overnight except for designated change funds. If due to unique circumstances an amount less than $1,000 is unable to be deposited within a twenty-four (24) hour period, the District employee or financial secretary must place such funds in a safe provided at the site. Such funds must be deposited within three (3) business days. Revised 12/11/06 [20]

QUICK GUIDES, INFORMATION, AND SAMPLE FORMS FOR DISTRICT MANAGED AND STUDENT ACTIVITIES This section contains: Checklist Quick Reference Guides Dos and Don ts Samples of Required Completed Forms [21]

[22] BEREA CITY SCHOOLS

THE DO S OF FUNDRAISING DO check to be sure the fundraiser fits the district s fundraising guidelines. DO check with the Treasurer s office if you have any questions prior to planning an event. DO check and closely follow any Board policies regarding contracts and expenditures of funds for the procuring of goods and service. DO review contracts and have them signed by the Treasurer a) Check quantities ordered carefully b) Check prices; be sure they are the same as quoted c) Be sure all verbal commitments are in the written contracts d) Provide for the return of unsold merchandise in the contract DO check the delivery against the packing slip and account for all items. DO require strict accounting for all goods and funds for all projects: a) Require for students and other sellers to sign for the materials they take. b) Issue receipts for all goods or money received from students or other sellers. c) REMEMBER YOU as the Advisor are responsible for all funds/merchandise and the loss of same. DO make safety of participants a major concern of yours: a) Provide for actual physical supervision of activity fundraisers (i.e. car washes) b) Establish safety precautions to prevent injury to students and property during the event. c) Require a check for instruction of the involved students in the safety precautions pertinent to the undertaken activity and to the use of any equipment involved in the activity. d) Provide for a safety check of any equipment to be used for the project. e) Monitor events and institute further safety and or disciplinary precautions as experience suggests. DO deposit funds collected per Board Policy 6152.02. DO use your Student Code of Conduct and normal school discipline to collect money or goods owed by students. [23]

THE DON TS OF FUNDRAISING DON T allow an activity to be school sponsored unless you, as the Advisor, can control all aspects of the event/sale. DON T participate in any capacity, including supplying materials, baskets or donation of funds, in a fundraising event that involves games of chance (raffle tickets, raffle baskets, 50/50 drawings, etc.) these activities are prohibited. DON T collect funds for an event being run by a parent organization (i.e. PTA, Booster Groups). District employees are prohibited from accepting funds on behalf of these organizations. DON T hold on to funds collected they must be deposited with the financial office the day they are received. DON T order items without a purchase order in place. DON T use cash on hand collected from the fundraising event to pay for other expenses of the event. All money collected must be deposited. Purchase orders need to be in place to cover expenses. DON T cash checks for anyone YOU ARE NOT A BANK! DON T sign for goods that may make you personally liable for payment under the terms of the contract. DON T allow students to take more product than they can reasonably sell quickly. DON T allow the acceptance of special gifts or special bonuses for undertaking the fundraiser or for achieving certain quotas by yourself, your staff or your student. DON T allow supervisors of physical activities to encourage students to perform beyond their level of training and experience. [24]

Checklist for Activities This checklist is provided to assist you in seeing that all required procedures are followed before, during and after your event. I have read this and the Financial Accountability Form, and have signed the Financial Accountability form and turned it in to the Fiscal Support Liaison in the Treasurer s Office. I have allowed more than 2 weeks in advance of the event to begin the planning process. Checked the school calendar for conflicts. Completed a Fundraising Request and Sales Potential Form for Student Activities Attached copies of vendor contracts and/or other documents ONLY THE TREASURER IS AUTHORIZED TO SIGN CONTRACTS WITH VENDORS. All contracts must be referred to the Treasurer s office. received notice of approval from the Treasurer s Office Obtain building permits if using any school facilities for your event. If your event requires chaperones, staff and/or police supervision, check with your building principal to make arrangements. Prepare an information sheet for participants and encourage them to share this information with their parents. The information should include the following: Reason for fundraiser Monetary goals for the group and each participant Dates of sale Advisor s name Due date of any order forms along with how, where, and when to submit payments Delivery date of merchandise Participant s responsibility for money and merchandise Any prize information Copies of all fundraising materials/order forms have been provided to participants. Have a plan for advertising your event (i.e. newsletters, school website, posters, etc.). Assign someone to be responsible for payment collection and be sure they understand their responsibility for accounting for sales. If tickets are needed for your event make arrangements to secure them from the Treasurer s office. Set-Up and take-down/clean up arrangements have been made. If vendors require payment at the event (i.e. DJ s, security) plan well ahead with your financial administrative assistant/bookkeeper. Plans for concessions have been made. Plans for advance and at the door ticket sales have been made Receipt books have been obtained from your Financial Administrative Assistant/Bookkeeper. Needed purchase orders have been requisitioned? I HAVE READ THE GUIDELINES/PROCEDURES FOR MY TYPE OF EVENT/ACTIVITY. [25]

FUNDRAISING PROCEDURES/GUIDELINES [26] BEREA CITY SCHOOLS This is a quick review of the district s policies and guidelines for fundraising and student activities. Contact your building s Financial Administrative Assistant/Bookkeeper or the Fiscal Support Liaison in the Treasurer s Office, in advance, if you are have questions about of any of these required steps. FORMS ARE AVAILABLE ON THE TREASURER S PAGE OF THE DISTRICT S WEB SITE. 1. Complete a Request for Fundraising and Sales Potential Form 2 weeks prior to the event: a. Attach copies of any contracts and/or information from the vendor. b. Contracts must be SIGNED BY THE TREASURER ONLY. Only the Treasurer has the authority to enter into a contract with a vendor. c. You will be notified from the Treasurer s office when your activity has been approved and will be assigned a Fundraising Number which needs to appear on all documents related to your event. 2. Check the school calendar for any conflicts. 3. Fundraisers cannot last for a period over 2 weeks. 4. Get building permits in place if using district facilities. 5. Check with vendors on policy of returning unsold or defective items 6. YOU MUST HAVE A PURCHASE ORDER IN PLACE PRIOR TO PLACING AN ORDER WITH A VENDOR. 7. Ask vendor to include PO numbers on invoices. 8. Set deadlines and stick to them for order taking, payment collections and ending the sale. 9. BEFORE YOU ACCEPT/COLLECT FUNDS speak with your building s Financial Administrative Assistant/Bookkeeper to review the correct procedures for cash collection and depositing of money. 10. Obtain the following from the Financial Administrative Assistant/Bookkeeper: a. Pay-In forms for depositing cash. You must complete this form when depositing funds with your Financial Administrative Assistant/Bookkeeper these forms require your signature after you complete it and the Financial Administrative Assistant/Bookkeeper s signature once the funds are verified. (Deposits over $500 require 2 signatures before submitting the Pay-In Form.) b. Receipt Books are assigned to advisors. Receipts are to be issued to patrons and copies submitted with Pay-In forms. PLEASE SEE EVENT REFERENCES FOR SPECIFIC INSTRUCTION on issuing receipts. c. Cash Box and change fund if needed for your sale. The Financial Administrative Assistant/Bookkeeper will instruct you on accounting for the change fund. 11. Visit the Treasurer s page of the website for the following: a. Tickets and Ticket Accountability Forms are required if your event is a ticketed event. Numbered tickets are obtained through the Treasurer s office and unsold tickets returned. All tickets sales are recorded on a Ticket Accountability Form completed for each day of sale and turned in with your deposit and Pay-In form. b. Inventory Forms to account for product received, sold, and unsold product to be returned to vendor or stored for a future sale.

Fundraising Procedures/Guidelines (Page 2 of 2) 12. CASH COLLECTION AND DEPOSITING a. Receipts are to be issued to sellers as they turn money over for sales for the fundraising event. b. Funds must be deposited on the day you receive it by recording it on the Pay-In form that you have signed, attached supporting receipts and/or sale documents then submitting it to the Financial Administrative Assistant/Bookkeeper or in the drop safe (if your building has one) if financial staff is unavailable or for after-hours deposits. (2 signatures for $500 or more.) c. DO NOT KEEP CASH IN YOUR DESK OR CLASSROOM. d. DO NOT TAKE CASH HOME WITH YOU. e. DO NOT USE CASH TO PAY ANY EXPENSES. f. DO NOT USE CASH TO AWARD ANY SALES PRIZES. 13. Inventory all merchandise when received from vendors (verify on packing slip if included). 14. Immediately turn in any invoice you may receive from vendors to the Financial Administrative Assistant/Bookkeeper for processing. 15. Clean up the details of the event quickly (i.e. return unsold items to vendors, distribute prizes, handle any participant delinquencies). 16. Within one week contact parent of any participant that has not turned in fundraising money or returned unsold merchandise. A list of these student participants and the dollar amount they owe or merchandise value they owe is to be turned in to the financial office and these amounts will be added to their fee bill. This is to be done within 2 weeks of the conclusion of the event. 17. COMPLETION OF EVENT a. Fill in the Completion Form all information is required b. Return any unsold tickets and unused receipts (keep pink copies intact in receipt books) c. Attach or scan all related sales documentation including: i. Copy of Purchase Order and Invoices ii. Receipts/Pay-Ins deposited iii. The receipt book you were issued iv. Ticket Accountability Forms v. Unsold tickets vi. Copies of any documentation of returned items vii. Inventory of items unsold and kept for future events The Club Treasurer and Advisor should make monthly comparisons of their revenue and expenditures with the financial office and should know their approximate account balance at all times. [27]

TYPES OF ACTIVITIES FOR RAISING FUNDS SALES OF MERCHANDISE FOR $1 OR LESS REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING Complete Request for Fundraising and Sales Potential Form 2 weeks ahead (attach a copy of the agreement with the vendor) Consult calendar for conflicts Do not order items without a Purchase Order Inventory all items received for discrepancies by verifying packing slip and completing inventory form Turn in invoices immediately upon receipt with copies of packing slips acknowledging receipt of items Keep a tally sheet of each item sold by price level. Money is to be turned in the day it is received on a Pay-In form. DO NOT KEEP CASH IN YOUR DESK OR CLASSROOM DO NOT TAKE CASH HOME Do the Completion Form at the end of the sale and attach copies of all requested supporting documents Turn in inventory of unsold items and their location at the end of the sale. OTHER MERCHANDISE SALES ITEMS OVER $1 (T-SHIRTS) REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING Complete Request for Fundraising and Sales Potential Form 2 weeks ahead (attach a copy of the agreement with the vendor) Consult calendar for conflicts Do not order items without a Purchase Order Inventory all items received by verifying packing slip and complete an inventory form. Turn in invoices immediately upon receipt with copies of packing slips acknowledging receipt of items Obtain a receipt book receipts must be issued to patrons with their name, item(s) purchased and amount paid. This includes Book Fair sales. Copies of receipts to be attached to Pay-In forms and turned in with daily deposits. Money is to be turned in the day it is received on a Pay-In form. DO NOT KEEP CASH IN YOUR DESK OR CLASSROOM DO NOT TAKE CASH HOME Do the Completion Form at the end of the sale and attach copies of all requested supporting documents Turn in inventory of unsold items and their location [28]

CATALOG SALES WHEN CHECKS PAYABLE TO BCSD REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING Complete Request for Fundraising and Sales Potential Form 2 weeks ahead (attach a copy of the agreement with the vendor) Consult calendar for conflicts Do not order items without a Purchase Order Turn in invoices immediately upon receipt with copies of packing slips acknowledging receipt of items Obtain a receipt book receipts must be written to student participants for the money they turn in for sales Copy/scan the order forms submitted by students, attach to the office copy of the receipt and recorded on the Pay-In form when turned in Money is to be turned in the day it is received on a Pay-In form. DO NOT KEEP CASH IN YOUR DESK OR CLASSROOM DO NOT TAKE CASH HOME Do an accurate inventory of items received for orders before they are distributed to students for deliver to the patrons. Patrons should sign a copy of the order form acknowledging receipt. This procedure is for the protection of you and your participants. Do the Completion Form at the end of the sale and attach copies of all requested supporting documents CATALOG SALES WHEN CHECKS PAYABLE TO THE FUNDRAISING COMPANY REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING Complete Request for Fundraising and Sales Potential Form 2 weeks ahead (attach a copy of the agreement with the vendor and their requested procedures for sending orders and payments) Consult calendar for conflicts Obtain a receipt book receipts must be written to student participants for the money they turn in for sales Copy/scan the order forms submitted by students Have 2 people verify the amounts and orders and SIGN a record of funds collected and sent to vendor Do an accurate inventory of items received for orders before they are distributed to students for deliver to the patrons. Patrons should sign a copy of the order form acknowledging receipt. This procedure is for the protection of you and your participants. Do the Completion Form at the end of the sale and attach copies of all requested supporting documents [29]

PERCENTAGE OF SALE MARCO S PIZZA, CHIPOTLE, ETC. REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING Complete Request for Fundraising and Sales Potential Form 2 weeks ahead (attach a copy of the agreement with the vendor and a copy of the advertisement for the event) Consult calendar for conflicts Do the Completion Form at the end of the sale and attach copies of all requested supporting documents These events are receipted as sales. PAY TO WEAR JEANS DAY (AND SIMILAR EVENTS) Complete Request for Fundraising and Sales Potential Form 2 weeks ahead A list including name and amount paid will be accepted in place of individual receipts to participants. Lists are to be attached to Pay-In forms and turned in with deposits daily. VENDING MACHINE SALES (School supply vending, i.e. pencil, paper, etc.) REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING Complete Request for Fundraising and Sales Potential Form 2 weeks ahead (one form for the school year for vending machine sales) Complete an inventory of your items to be attached to the fundraiser form before you begin selling items from the machine. A second inventory is required at the end of the sale period. Turn in proceeds from sales on signed pay-in forms. Do the Completion Form and a final inventory at the end of the sale. DINNERS REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING Complete Request for Fundraising and Sales Potential Form 2 weeks ahead If serving a meal to raise funds (i.e. pasta dinners, soup events) do this by selling tickets to the event and completing the Ticket Accountability Forms. Visit the Treasurer s Page of the website for additional ticket forms if you have a number of people selling tickets to the event. All proceeds are to be turned in daily with the corresponding ticket form and signed Pay-In form. A completion form is required at the conclusion of the event so track your deposits. [30]

MUSIC OR OTHER PATRON DRIVE These events are fundraisers. Complete Request for Fundraising and Sales Potential Form 2 weeks ahead BEREA CITY SCHOOLS All cash paying donors are to be issued a receipt sign out a receipt book and return unused receipts with pink copies intact at the end of your drive. White to the patron, yellow submitted with Pay-In, pink stays in the book. Turn in donations DAILY on a signed Pay-In form with receipts attached and checks listed including name, check number and amount. A completion form is required at the conclusion of the event so track your deposits. FIELD TRIP COLLECTIONS All field trips are required to be approved by your building principal and by the Assistant Superintendent - Complete the required Field Trip Request Form (found on the Staff Section of the district web site. We DO NOT collect payment for parents/chaperones to attend trips only student payments will be collected. Parents/chaperones will make payment of their entry fee directly to the event location. Money is to be turned in the day it is received on a Pay-In form with a list of the students that have paid. DO NOT KEEP CASH IN YOUR DESK OR CLASSROOM DO NOT TAKE CASH HOME CONCESSIONS Complete Request for Fundraising and Sales Potential Form 2 weeks ahead Complete an inventory of your items to be attached to the fundraiser form before you begin the sale. A second inventory is required at the end of the sale period. A tally sheet must be kept of each item at each price point that is sold. Turn in proceeds from sales on signed pay-in forms and attach copies of the sale accountability (tally sheets) at the end of each day of sale. Do the Completion Form and a final inventory at the end of the sale. If there is unsold product at the end of the sale, what will be done with this product is to be reported on the inventory form and approved by the building principal or the assigned activity principal. DO NOT KEEP CASH IN YOUR DESK OR CLASSROOM DO NOT TAKE CASH HOME [31]

DANCES / PERFORMANCES AND OTHER TICKETED EVENTS REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING AND BOARD POLICY Complete Request for Fundraising and Sales Potential Form 2 weeks ahead (attach a copy of the agreement with the vendor only the Treasurer is authorized to sign contracts). Consult calendar for conflicts Do not order items without a Purchase Order Inventory all items received for discrepancies by verifying packing slip or creating an inventory Turn in invoices immediately upon receipt with copies of packing slips acknowledging receipt of items Obtain copies of the Ticket Accountability Form Request tickets from the Treasurer s office. If you are having tickets printed: 1. Obtain approval from the Treasurer s office 2. The tickets must numbered 3. The tickets must be delivered to the Treasurer s office. 4. The numbered tickets will be inventoried at the Treasurer s office prior to sale. ALL TICKETS MUST BE ACCOUNTED FOR. If a ticket is lost, damaged, or otherwise unusable, attach it if you have it, to the Ticket Accountability Form or if lost make note of the number on the form. The Ticket Accountability form is to be attached to a Pay-In form (keep copies for your records) and turned in each day that tickets are sold DO NOT KEEP CASH IN YOUR DESK OR CLASSROOM DO NOT TAKE CASH HOME Unsold tickets are turned in to the financial office at the end of the sales for the day. A new ticket form is needed for the next day of sales. Do the Completion Form at the end of the sale and attach copies of all requested supporting documents Return all unsold tickets to the Treasurer s office. BOOKSTORE SALES REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING AND BOARD POLICY Complete the Fundraiser Request Form (only needs to be done once at the start of the school year). Complete the Inventory Form once your start-up product is received Do daily sales reports (including quantity of each item sold and cash collection) Daily turn in cash on a pay-in form with your balancing sales reports Weekly complete an inventory update on the inventory form balancing your inventory to your cash collections and sales reports for the week. At the end of the year do a final inventory and a Fundraiser Completion Form. [32]

BOOK FAIR SALES REVIEW THE PROCEDURES AND GUIDELINES FOR FUNDRAISING AND BOARD POLICY Complete the Fundraiser Request Form (only needs to be done once at the start of the school year). Before sale and after sale inventories are required Receipts must be issued to patrons which include the following information (copies of the receipts to accompany the deposits): Transaction number Description of their purchase (book title, item description) The amount of the purchase Method of payment (cash/check) Daily funds are to be turned in with a signed Pay-In form and copies of all receipts/records. A completion form is required at the conclusion of the event so track your deposits. Return unused receipts with pink copies intact (if receipt book used). SCHOLASTIC BOOK ORDERS Staff does not collect payments or place book orders for parents for Scholastic materials. Instruction sheets are to be given to parents about how to make on-line orders using the teacher code. Any materials staff receives as credit for orders placed with Scholastic by parents is the property of the district and is to be used in the classroom. LOST LIBRARY/TEXT BOOK MATERIALS Library staff will direct all students/payers to the Financial Administrative Assistant/Bookkeeper to pay library fines/fees for lost materials or text books. These fees will not be collected by Library staff. Library staff will provide the Financial Administrative Assistant/Bookkeeper with a list of students owing for materials at least quarterly and at the end of the year. The lists will identify new charges to be added to student fee statements. The list will include: Student Name Description of item (book title, text book name) Book identifying number (bar code) Cost billed to student for each item The Financial Administrative Assistant/Bookkeeper will inform Library staff of payments made by students so the student record in the library can be cleared. The Library staff will use the system they have in place for producing reports/lists for the Financial Administrative Assistant/Bookkeeper. [33]

DONATIONS TO CHARITABLE ORGANIZATIONS REVIEW ADMINISTRATIVE GUIDELINES 6610 STUDENT ACTIVITY FUNDS, PURCHASING ITEM 7- CHARITABLE CONTRIBUTIONS/DONATIONS All requests for donations to charitable organizations must be made by completing the Fundraiser Request Form and submitting it two weeks prior to the collection and/or sale of funds/items. No activity of this type is to proceed without written approval from the Treasurer. [34]

FINANCIAL ACCOUNTABILITY PLEASE READ CAREFULLY BEFORE SIGNING 1. I understand that I, as Advisor of the Student Activity Club (Organization) named below, am responsible for preparing the annual Purpose Statement for our organization for supervising activities, including the preparation of fundraising potentials, cash deposits and any other duty assigned by the proper administrative authority. 2. I certify that our organization will not co-mingle funds with any other student organization. 3 I certify that our organization s funds will be used within the framework of the Purpose Statement. 4. I certify that I have received a copy of the Student Activity Handbook which outlines the student activity procedures for the current year. 5. I understand that any contract for the purchase of service, supplies or equipment must be signed by the Treasurer. 6. I understand that any merchandise/equipment purchased with funds from this activity is the property of The Berea City School Board of Education. 7. I understand that all records for this activity are the property of The Berea City School Board of Education. They must be turned in to the financial secretary/bookkeeper at the conclusion of this school year for auditing purposes, and kept for three years (two years after being audited). 8. I understand that if any of the above stipulations are not followed, I could be responsible for repayment and/or replacement of funds and/or property. Student Activity Club (Organization) Printed Advisor Name Advisor s Signature Date [35]

[36] BEREA CITY SCHOOLS

[37] BEREA CITY SCHOOLS

[38] BEREA CITY SCHOOLS

USE THIS FORM TO COMPLETE AND INVENTORY OF UNSOLD FUNDRAISER ITEMS. [39]

USE THIS FORM TO TRACK TICKET SALES WHEN MULTIPLE PEOPLE HAVE BEEN ISSUED TICKETS BY THE ADVISOR TO SELL. [40]

THIS FORM IS USED EACH DAY OF YOUR TICKET SALE NEW DAY MEANS NEW FORM [41]

ADULT TICKETS STUDENT TICKETS Ticket Color BEREA CITY SCHOOLS TICKET ACCOUNTABILITY AND RECAP SHEET School Name Student Activity Group Purple Starting Number 100 Closing Number 326 Name of Event BereaMidpark HS Athletics Varsity Football vs. No. Royalton Date of Event November 3, 2015 Tickets Sold 227 @ $6.00 = $1362.00 Ticket Color Red Starting Number 100 Closing Number 411 Tickets Sold 312 @ $4.00 = $1248.00 1 Value of Tickets Sold $2,610.00 Total Receipts $2,700.00 Less Change Fund $100.00 4 Total Cash Deposited $2,600.00 Difference in Cash Over/(Under) (line 1 minus line 4) $10.00 Explanation of Difference One adult ticket ($6) and one student ticket ($4) voided. Voided tickets are attached. Signature of Person Completing Form Date USE THIS FORM TO RECAP YOUR DAILY TICKET ACCOUNTABILITY FORMS. [42]