Harlingen Consolidated Independent School District STUDENT ACTIVITY FUND ACCOUNTING PROCEDURES MANUAL Update #15: September 2018-August 2019 By: HCISD Accounting Department Board of Trustees: 2018-2019 President: Greg Powers Vice President: Dr. Nolan Perez Secretary: Eladio Jaimez Member: Dr. Bobby Muniz Member: Gerry Fleuriet Member: Javier Deleon Member: Dr. Belinda Reiniger
be managed in accordance with sound business practices, including budgetary and accounting procedures. Campus and Student Activity Fund Definitions Campus Activity Funds Funds are raised locally at the school or donated to the school. The funds belong to the campus. The money must be expended to benefit the student body and have a public purpose in the realm of education. The sponsor or principal decides upon the use of the funds. Funds are deposited and disbursed in 461 fund accounts. The campus qualifies for two tax-free sales days per CALENDAR year. The campus principal must approve disbursements. All fundraisers, cash collection and disbursements are subject to HCISD procedures and regulations. Upon dissolution of the club/activity, any remaining funds will be transferred to the general fund. Student Activity Funds Funds are generated by specific student groups, not by the district or campus. Funds are held in trust for the student group. The money does not belong to the campus. The student group must be recognized by the school and have elected officers (not participatory captains). The group must hold meetings and take minutes. Minutes must be approved by the group and signed by the club president. Funds deposited and disbursed are included in 865 fund accounts. The group qualifies for two tax-free sales days per CALENDAR year. Disbursements are authorized by club action. Meeting minutes authorizing the disbursement must be attached to the request for payment and retained by the campus secretary/bookkeeper. The minutes must be signed by the club President or secretary. All fundraisers, cash collection and disbursements are subject to HCISD procedures and regulations. The group should indicate their wish for the use of any funds left after the student group disbands. 1.2 RESPONSIBILITY FOR ACTIVITY FUNDS
Agenda books Magazines – subscriptions less than six months Agricultural sales Magazines – when sold individually Art – supplies and works of art Musical supplies – recorders and reeds Artistic – CDs, tapes and videos Parts – career & technology classes (Not to include products used in cosmetology) Athletic – equipment and uniforms Parts – upholstery Auction items sold PE – uniforms, supplies Automotive – parts and supplies Pennants Band – equipment, supplies, patches, badges, uniform sales or rentals Pictures- school, group (if school is the seller) Book covers Plants – holiday greenery and poinsettas Books – workbooks, vocabulary, library, author (if the school is the seller) Rentals – equipment of any kind Brochure items Rentals – uniforms of any kind, towels Calculators Repairs to tangible personal property (i.e. computer repair, house remodeling) Calendars Rings and other school jewelry Candles Rummage, yard and garage sales Car – painting, pin striping Safety supplies Clothing – school, club, class, spirit School publications – athletic programs, posters Computer – supplies, mouse pads School publications – brochures Cosmetology products sold to customers School publications – magazines (unless > six month subscription) Cups – glass, plastic, paper School publications – newsletters, newspapers (generally are not sold though) Decals School publications – reading books Directories – student and School publications – sheet