North Allegheny School District
TICKET SALES PROCEDURES &
GUIDELINES
August 16, 2004
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Table of Contents
Summary ............................................................................................................. 1
Ticket Sales & Controls ...................................................................................... 2
Reserved Seat Ticket Sales & Controls ............................................................ 3
General Admission Ticket Sales & Controls ..................................................... 5
Parent’s Pages, Brochure Advertising, T-Shirts, Candy Sales & Etc. ............ 8
Deposit Controls ................................................................................................. 8
Record Retention ................................................................................................ 9
Conclusion........................................................................................................... 9
For the Future ..................................................................................................... 9
Ticket Procedures
Section
1
Summary
All Musicals and Plays must be carried out in accordance with the established procedures as listed in
the Student Activity Funds Guide published by the Pennsylvania Association of School Business
Officials. Utilization of sound business, budgetary and accounting procedures is imperative.
Regardless of the size of the school or the volume of transactions, adequate internal controls and
procedures are critical. It is imperative that each Building Administrator implement the policies,
procedures and controls provided in the Student Activity Funds Guide for all staff/volunteers involved in
the handling of revenues/expenses for all endeavors in the District. In particular, the controls, stipulated
in the aforementioned guide and in this document, must be implemented by the Building Principal.
This document will furnish specific guidelines that each Building Principal must enforce for the collection
of revenues generated from ticket sales.
In summary, the following are general guidelines that each Principal must implement.
1)
All money, collected from any source, should be substantiated by detailed records and
documents that can be used to verify amounts collected.
2)
Receipts should be written when money is received in the school office.
3)
Cash receipts should be deposited daily in a bank.
4)
Safes may be used for protecting money during the day until the deposit is made.
5)
Amounts kept in safes overnight should be minimal.
6)
Large receipts from night or weekend events should be deposited into an overnight
depository in locked bank bags.
7)
Use of pre-numbered tickets for admission to certain activities is recommended. (Use of
pre-numbered tickets without a system for control is meaningless.)
8)
A person independent of the sellers must control ticket numbers.
9)
All vendor invoices should be paid by check. All check line items should be completed by
the Building Bookkeeper prior to issuance.
10)
No expense should be paid in cash directly from ticket sales, gate receipts, dues
collections, etc.
11)
Documentation must be kept at a minimum of seven (7) years.
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Ticket Sales & Controls
Controlling performance receipts & ticket sales is the most important step in the Play and Musical
accounting process. All money collected from any source should be substantiated by pre-numbered
tickets, deposit slip receipts and other records which can be used to verify amounts collected. However,
the use of pre-numbered tickets, deposit slip receipts and other documents does not provide control in
and of itself. A system of procedures must be established which controls ticket numbers and other
documents before and after sales are made and money is collected. The following procedures must
be followed to assure maximum internal controls over cash receipts:
1)
Tickets should be pre-numbered or recorded by number of tickets allocated to ticket sellers
and reconciled with unused tickets and cash collections.
2)
Each deposit should have a record of the amount of tickets sold and the price per ticket
sold.
3)
A person independent of the ticket sellers must control ticket numbers and restrict access
to the ticket stock.
4)
Detailed forms and records must be kept for all ticket sales.
5)
Independent control and reconciliation of numbers is required.
6)
Appropriate supervision or separation of duties, as described above, adds to the reliability
of the process.
7)
All money received must be deposited into the bank.
8)
Payments from cash/gate receipts are prohibited.
9)
The money collected must be reconciled each day and at the end of the performance.
10)
Deposits must be made daily and verified by the building bookkeeper.
11)
Any money not deposited to the bank must be kept in the school safe overnight.
12)
Large receipts from night or weekend should be deposited into an overnight depository in
locked bank bags.
13)
Cash is not to be taken to a person’s home or personal office overnight.
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Reserved Seat Ticket Sales & Controls
1) The first step to ordering the tickets is to confirm the dates, times and price for the
performances.
2) Check with the conductor and director if any rows of seats are going to be removed to
accommodate the orchestra. As an example, if rows A and B are going to be removed, you
cannot sell row C as the orchestra will be in those seats. (Total seating capacity should be
ordered.) Remove those tickets that will not be available for sale. Keep those tickets in
envelopes away from the box office.
3) Create a blank box-office schedule grid for your committee members to sign up to work the
box-office. All ticket sales will be filled via the Box Office.
4) The Ticket Chairperson will be responsible for maintaining the ticket stubs and unused tickets.
The Ticket Chairperson will train all Ticket Sellers on the procedures and the forms that need
to be completed. Make copies of the procedures and forms to review with committee members
at the training meeting.
5) Prepare the seating charts which are color coded to the performances. With a color pencil,
shade in the seats unable to be sold because of the orchestra. With a color pencil shade in
the Judges’ seats. With a regular #2 pencil shade in all the seats you are holding for the
School Board Directors and the Play/Musical Directors. These are not for sale, at least initially.
If they are returned to the box office, erase the pencil marks on the chart, this will denote that
they are for sale to the public.
6) Request $50 cash from the Building Bookkeeper to fund the cash box. At the end of the event
the $50 must be returned and deposited to the account.
7) Make copies of all forms needed for completion of all sales for the event. Each person who
works the ticket booth must follow these steps:
i)
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Ticket Order Form-Include the performance, section, rows, seat, phone
number and name. Stamp all paid orders on the order form and
include the check # or designate cash. Separate the ticket order forms
into three piles:

Cash

Check

Complimentary
(a)
School Board Directors are entitled to two tickets.
(b)
Play Review Committee members are entitled to two tickets.
(c)
Employees are each entitled to one ticket.
(d)
The Spring Musical Directors, Choreographer, and Conductor
are entitled to ten tickets each.
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Tally the total number of tickets sold and the total amount of money
collected on the Ticket Sales Daily Form. Verify the amount in the
cash box equals the amount of the Cash to be deposited less the $50
initial cash. Complete the deposit slip and attach a copy of the Ticket
Sales Daily Form to be given to the Ticket Chairperson.
ii) Ticket Chairperson -The Ticket Chairperson will verify the packets, Ticket
Sales Daily Forms (located below) and the deposit slips each day.
The deposit slips, the Ticket Sales Daily Forms along with the cash
will be forwarded to the Bookkeeper daily. The Bookkeeper will verify
the information and deposit the money into the bank each day. In the
event the bank is closed, the office is closed, or the Bookkeeper is out
of the office any amounts not deposited into the bank will be kept in the
school safe. In no circumstances is the cash box to leave the building
at any time.
Ticket Sales Daily Form
# Tickets
Student
Adult
Complimentary
Totals
Cash
Check
0
0
0
Total
0
0
0
0
Total Deposit
Variance
iii) Ticket Order Log Book-All ticket sales must be logged in pencil so if
someone wishes to change their ticket you can go back to the log book
and include the correct information. (The Ticket Order Log Book may
be completed by the Ticket Chairperson instead of the Ticket Seller if
desired.)
Ticket Order Log Book
Item
Ticket
#
Seller
Name
Quantity
Phone
Day
Section
Row/Seat
Student
Adult
Payment
Comp
Cash
Check
iv) Seating Chart-all seats are reserved and must be shaded in when sold. Use
a different color for sold seats and for complimentary seats for each
performance.
v) Ticket Sales Summary Form: The Ticket Chairperson will log the Ticket
Sales Daily Forms (located on the top of the next page) on a summary
form for each event. At the end of the performance, the Ticket Sales
Summary Form will be verified to the deposits made for Ticket sales.
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Ticket Sales Summary
Form
Type
PreSales
PreSales
Date
of
Sale
Complimentary
Tickets
Revenue
Student
Tickets
Revenue
Adult
Tickets
Other/
Revenue
Donations
1st Performance
2nd
Performance
Total
Tickets
Revenue
0
-
0
-
0
-
8) Do not discard any ticket stubs, unused tickets or forms and documents. These records
must be kept in the permanent files for the minimum of seven (7) years. After this time
period, permission for disposal of records must be obtained from the Manager of Financial
Services.
9) All money received must be deposited into the bank. Payments from cash/gate receipts are
prohibited.
The money collected will be reconciled each day and at the end of the
performance.
General Admission Ticket Sales & Controls
1) The first step to ordering the tickets is to confirm the dates, times and price for the
performances.
2) Check with the conductor and director if any rows of seats are going to be removed to
accommodate the orchestra. If rows A and B are going to be removed, you cannot sell row C
as the orchestra will be in those seats. Estimate the total number of tickets that can be sold
and order that number of tickets for each performance.
3) Tickets should be pre-numbered. If there are 700 possible seats available for each
performance you should order tickets numbered 1-700. Tickets should have a perforated stub
to be kept by the Ticket Seller and turned into the Ticket Chairperson. A sample of the
information desired is as follows:
Sample Pre-numbered Ticket for General Admission
Ticket #: 1
Ticket #: 1
Name:
Date of Performance
Time of Performance
Circle One: Student Adult
Circle One: Cash
Check
Name of Performance
Date of Performance
Time of Performance
Student: $7 Adult: $9
Tickets at the Door: $9
Keep this Portion
Ticket Seller:
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4) The Ticket Chairperson controls the sequence, distribution and collection of all tickets, used
and unused. The Ticket Chairperson will train all Ticket Sellers on the procedures and the
forms that need to be completed. Make copies of the procedures and forms to review with
committee members at the training meeting.
5) Request $50 cash from the Building Bookkeeper to fund the cash box for door sales. At the
end of the event the $50 must be returned and deposited to the account.
6) Make copies of all forms needed for completion of all sales for the event.
7) All tickets sold must be accounted for at the end of the performance. Complete the Prenumbered Ticket Log Book for each time tickets are distributed for sale, returned and sold. A
separate log sheet should be maintained for each performance. For instance, if 10 students
are responsible for selling 10 tickets, enter the 10 Ticket Sellers’ names and the number
sequences. The information in the table, located below, will be included in the log book.
Pre-numbered Ticket Log Book-Section 1
Beginning
Ending
Ticket #
Ticket #
# Tickets
Ticket Seller
When the Ticket Seller returns the money collected, the unused tickets, and the stubs from
tickets sold, the following information must be recorded:
# of tickets sold and money collected by the following categories:
Pre-numbered Ticket Log Book-Section 2
Student
Tickets
Adult
Revenue
Tickets
Comp
Revenue
Tickets
Total
Tickets
Revenue
-
-
-
-
# of tickets remaining and sequence # of tickets turned in to Ticket Chairperson must
also be recorded.
o
The number of tickets initially distributed less the number of tickets sold
should equal the number of tickets returned.
o
If this does not agree then immediate further investigation is required.
Pre-numbered Ticket Log Book-Section 3
# Tickets
Sold
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# Tickets
Returned
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Sequence
Independent
# of Tickets
Verification
In addition, complete the Pre-numbered Ticket Sales Deposit Record for each deposit.
Please complete a deposit slip daily and attach the form. The cash and checks listed on the
form should agree to the deposit slip. Give the bookkeeper the deposits daily. Attach a
copy of the completed form with the deposit slip.
Pre-numbered Ticket Sales Deposit Record
Quantity
Ticket #
(s)
Ticket Seller
Name
Day
Time
Student
Adult
Payment
Comp
Cash
Check
8) Each person who sells tickets at the door must follow these steps:
i)
Door Sales-The Ticket Chairperson will distribute the ticket sequences and
include the appropriate information on the Pre-numbered Ticket Log
Book. The Pre-numbered Ticket Sales Deposit Record will be
distributed to each Ticket Seller. Include the performance date and time
on top of the form. The Ticket Seller’s name must also be entered.
The sequence number of tickets should be included for each ticket
seller. The form should be completed and reconciled with the cash
received. At the end of each performance, turn in the unused tickets,
tickets sold (perforated stubs), and the reconciled receipts. Verify the
amount in the cash box equals the amount of the Cash to be deposited
less the $50 initial cash. Complete the deposit slip and attach a copy of
the Form to be given to the Ticket Chairperson.
ii) Ticket Chairperson -The Ticket Chairperson will verify the packets, the Prenumbered Ticket Sales Deposit Record and the deposit slips each
day. The deposit slips and forms along with the cash will be forwarded
to the Bookkeeper daily. The Bookkeeper will verify the information
and deposit the money into the bank each day. In the event the
bank is closed, the office is closed or the Bookkeeper is not in the
office, any amounts not deposited into the bank will be kept in the
school safe. In no circumstances is the cash box to leave the
building at any time.
iii) Pre-numbered Ticket Log Book: The Ticket Chairperson will log all of the
information on the Pre-numbered Ticket Sales Log Book for each
event. At the end of the performance, this form will be verified to the
deposits made for all ticket sales.
9) Do not discard any ticket stubs, unused tickets or forms and documents. These records must
be kept in the permanent files for a minimum of seven (7) years. After this time period,
permission for disposal of records must be obtained from the Manager of Financial Services.
All money received must be deposited into the bank. Payments from cash/gate receipts are
prohibited. All amounts collected are to be reconciled each day and at the end of the
performance.
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Parent’s Pages, Brochure Advertising, T-Shirts, Candy Sales & Etc.
All deposits should be made separately by revenue source. Detailed records must be kept for all
receipts. These records must be kept in the permanent files for a minimum of seven (7) years. After
this time period, permission for disposal of records must be obtained from the Manager of Financial
Services. Deposits for the sale of advertisements should include documentation concerning the
amount sold and the price per advertisement. Parent’s page and candy sales should include detailed
documentation of items sold, amount and totals. All sales should be listed separately with appropriate
documentation and support. All deposits should be separated by source or funds. Deposits should not
be commingled. All money received must be deposited into the bank. Payments from cash receipts
are prohibited. All amounts collected will be reconciled each day and at the end of the performance.
All records must be maintained in the permanent file. Records are not to be destroyed or discarded.
These records must be kept in the permanent files for a minimum of seven (7) years. After this time
period, permission for disposal of records must be obtained from the Manager of Financial Services.
This is imperative to verify revenues for each performance and for documentation for audits and
reviews.
The following information, at a minimum, must be included for all deposits.
Amount
Name
Date
Check
Cash
0
0
Received
Date
Total
By
Deposited
Deposit
0
Sales Person Signature
Date
Director Approval
Date
Building Administrator Approval
Date
Deposit Controls
All money received must be deposited into the bank. Payments from cash receipts are prohibited. All
amounts collected will be reconciled each day and at the end of the performance.
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Record Retention
All records and forms for all sales must be maintained in the performances’ permanent files. Do not
discard any ticket stubs, unused tickets or forms and documents. Records are not to be destroyed or
discarded. These records must be kept in the permanent files for a minimum of seven (7) years. After
this time period, permission for disposal of records must be obtained from the Manager of Financial
Services. This is imperative to verify revenues for each performance and for documentation for audits
and reviews.
Conclusion
The implementation of controls and procedures are essential to safeguarding revenues generated from
building endeavors. The guidelines and procedures presented in this document are designed to
provide a basis for implementing the appropriate controls regarding this area. Development of
additional controls, when necessary, is imperative to maintaining an effective system that meets the
District’s goals and objectives. Each Building Administrator should supervise all activities to make
certain that vital procedures are in place. All staff/volunteers involved in the handling of revenues for all
endeavors for the District should be supervised and trained appropriately by the Play/Musical Directors.
In addition, the Principal, at each building, must supervise all activities including the final sign off at the
conclusion of each play. Any appearance of misappropriations of funds could result in a complete audit
and review with severe ramifications including potential disciplinary action. The Principal is ultimately
responsible for all actions that transpire before, during and after activities.
For the Future
Please check the Business Department Website for a copy of this document and for continuing
updates on our Policies and Procedures.
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