FILE:  JHB

Cf:  DIA

SCHOOL ACTIVITY FUNDS

It is the policy of the Cameron Parish School Board that all activity funds shall be deposited in the general fund account of the school and shall be under the control of the principal of the school.

Activity funds are defined as those monies collected by students and school employees for school and school related purposes. Funds collected by other persons or organizations are considered activity funds if solicited in the name of the school or for the benefit of a school related purpose whether on or off school premises.

Booster club funds that meet the definition of "activity funds" should be deposited in the general fund account of the school or in a separate account established under the control of the principal. The booster activity treasurer is free to maintain custody and control of funds which are purely dues and thus do not fit the definition of activity funds.

Questions arising as to whether a fund is or is not an "activity fund" in accordance with this policy shall be referred to the Superintendent for final decision.

All activity funds shall be included within the accounting control system of the schools, reported in the annual financial statements of the schools, and subjected to the same auditing procedures established for the schools.

Revised: October, 1989

Ref:     La. Rev. Stat. Ann. §§17:81, 42:1461, 51:224

Board minutes, 8-14-89

Cameron Parish School Board