North Allegheny
School District
Student Activity FundsSecondary Schools Update
September 4, 2003
The Law
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Activity Funds are not the property of the School
District.
Funds are the property of the respective class,
organization, club, society or group.
Monies can not be expended from these funds without
the express permission of the students.
Loans are prohibited
Remaining fund monies of inactive accounts must be
distributed at the end of the year and not carried
over into the following year.
The Law-Continued
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Funds that do not involve student activities must be
separated and not commingled in the funds.
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Student Officer authorizations and approvals should
be included for all transactions.
An annual record must be kept on file that includes:
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These funds are considered School General Fund monies and
should be handled accordingly.
Faculty Advisor
Date of Inception
Purpose of Activity
Student Officers
Minutes must be maintained for all meetings
Building To Do List
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Identification and elimination of non-student
related accounts
Identification of Student Activity accounts but
no officers
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Obtain Officers for each of these accounts
Identification of Accounts that are solely
Student related but not related to a specific
activity
Building To Do List
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Elimination of Negative Account Balances
Elimination of Inactive Accounts
Allocation of Interest-with approval of plan
from CAO
How to Start?
 Listing
of all Activities
 Purpose
 # of Students involved
 Name of Faculty Advisors and
Student Officers
Non Student Accounts
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What do we do with our coffee, retiree,
flower, gift account?
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You may still have these accounts, but they are not Student
Activity Accounts and not part of the General Fund. We
suggest contacting the Business Office to authorize the
creation of an additional account if necessary.
What happens to the Lost Book and Parking
Fee accounts?
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The Lost Book account is a fund for Students who lose
their books. Since the General Fund pays for text and
library books, this account should be transferred to the
General Fund.
Parking fees should also be transferred to the General
Fund.
Funds Transferred to the
General Fund
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Should we send a deposit to the General
Fund each time we receive money from a
student for lost books or parking fees?
No, you may transfer the money to the General
Fund once a quarter or two times a year as long as
the amount is not large.
 All balances must be transferred before the end
of the school year.
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Student Body Account
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What do we do with field trips?
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This account can remain in Student Activities
under the Student Body Activity Accounts.
Where do we account for book sox and
lock sales to the students?
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These accounts can remain in the student activity
accounts as a Student Body Account if the account
is used strictly for the purchase and sale of these
items with no profit.
Principal’s Account-What is the
PASBO Guide Talking About?
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What is the Principal’s Account?
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This used to be an account that the Principal had discretion
over the use of funds.
This account is no longer allowed in the Student Activity
Accounts.
In the Student Activity Guide it is suggested that the
Student Body Activity Account take the place of the
Principal’s Account.
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What this means that the Principal can no longer have an
account that does not have student involvement. This new
account can have various different items in the account,
however, the Principal and the Building Administration cannot
make unilateral decisions on the spending of the money without
student representation. In other words the Principal no longer
can have accounts in the Student Activity Funds to use for
Building needs.
Interest Allocation
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How do we allocate our Interest?
You can allocate your interest one of two ways:
 Allocate to each activity based on average
amount of yearly balances. Or you may use
another allocation method if appropriate.
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Meet with all your Student Activity Funds to discuss
the assignment of the money to one particular club,
usually the Student Government Account.
Please send your plan to CAO for approval
Quickbooks
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How do I know the balance in my accounts?
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Each Building Secretary/Bookkeeper can run a report
in the Quick Books Accounting System that shows the
balances. In addition, a separate report can be
created to display all transactions in a particular
account.
How do we eliminate inactive accounts?
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Please accumulate all of your inactive account
balances and combine the amounts. If the amount is
not large in nature transfer the balance to your
Student Government Account. If the balance is
substantial please call the Financial Services
Department for a recommendation.
Reporting
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Monthly Reporting
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Comply with monthly standardization of reporting to the
Building Principals
Monthly review of accounts by Principals
Comply with monthly standardization of reporting to the
faculty advisors
Comply with monthly standardization of reporting to the
Business Office
Quarterly reporting to the Superintendent-to
be defined