STUDENT ACTIVITY
SPONSORS’ TRAINING
2013-2014
PRESENTED BY
ACCOUNTING DEPARTMENT
STUDENT ACTIVITY ACCOUNTING STAFF
STUDENT ACTIVITY FUNDS
Things To Know!

The Principals, Teachers and Clerical staff are placed in a position of
trust by parents and students when funds are placed in your care.

The basic purpose for the collecting or raising and expending of
activity funds must be for the direct benefit of the students or for the
general benefit of the school.
SPONSOR FORMS

CONFLICT OF
INTEREST
All club sponsors and anyone
handling student activity funds
must fill out the following forms:
CONTACT
INFORMATION
SPONSOR
RESPONSIBILITY
CONFLICT OF INTEREST
DISCLOSURE

If you ANSWERED YES TO QUESTIONS
#1 OR #2, AN ADDITIONAL
DISCLOSURE FORM MUST BE
COMPLETED
RESPONSIBILITIES OF FACULTY SPONSORS OF STUDENT GROUPS &
SPONSOR INFORMATION SHEET
APPLICATION FOR FUND
RAISING ACTIVITY

A fundraiser application must be
filled out and turned in prior to any
fundraising activity.

Sponsors must list all deposits and
expenses.

Fundraisers must be closed within
two weeks of the ending date.

All fundraisers must include an
Inventory Sheet
INVENTORY


All merchandise purchased and remaining must
be accounted for on this form.
Donated items must be included.

Items used together may be grouped, ex. cheese,
chili, jalapeños and bowls for nachos.

NOTE: Fundraisers will not be considered
finalized unless an inventory sheet is filed with
the Application For Fundraising.
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INCENTIVES

Incentives must be approved by the
Principal.

If the merchandise is part of the
inventory of a fund raising activity, you
must submit this form with the
Fundraising Application form.

If merchandise is not part of a
fundraiser; form is attached to check
request.

Limit incentives to 15% or less of total
inventory to increase profit.
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CHECKS

All expenses must be paid with a school
check.

Be sure that there is money in your account
to cover the expense.

Receipts are due within five business days
after the check has been picked up.

Check printing days are Tuesday and
Thursday.

Reimbursements are NOT allowed!!!!!
OUTSTANDING INVOICES

All invoices must be paid in timely manner; any invoices that will be paid off in a
series of payments must be reviewed by the bookkeeper and approved by the
principal.






Yearbook
Prom
Receptions
Uniforms
Field Trips
All invoices should be received by campus bookkeeper and not the
teacher/sponsor.
DEPOSITS

Funds must be counted by the sponsor prior to
bringing the funds to the bookkeeper.

You must wait for a receipt! ! !

Review your receipt and sign if you are in agreement.

Post dated checks are not accepted.

Deposits need to be done on a daily basis.

Never use cash collected to make purchases.

Do not comingle your deposits.
MONEY COLLECTED

Use when collecting funds for field trips,
pictures, uniforms, shirts, yearbooks, etc.

Signatures should always be collected with
the exception of Pre-K through 2nd graders.

Total amount collected must equal to the
Deposit Breakdown Form.

All funds collected must be documented
and deposited on a daily basis.
MONEY DISBURSED



Used when issuing cash funds to
individuals, such as:
Meals
Reimbursements

AMOUNT DISBURSED SHOULD
EQUAL THE CHECK AMOUNT

Signatures should always be
collected with the exception of
Pre-K through 2nd graders.
TRANSFERS
BETWEEN ACCOUNTS

Transfers serve as payment
between club accounts.

Be sure that there is money in
your account to cover the
transfer.

Donations or loans are not
allowed between clubs.
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PROFESSIONAL SERVICES PACKET


When hiring motivational speakers, choreographers, seamstress, DJ
services, moonwalks, clown performances, consultants and judges
The following forms must be completed:
Request for
Consultant
Services


Contract for
Professional
Services
Certification of
Criminal
History
W-9
Submit at least four weeks in advance before services are rendered.
Checks will not be issued until packet has been approved
REQUEST FOR CONSULTANT
SERVICES

Student Activity Clubs only
require signature of Principal,
Sponsor, and Fine Arts if Fine Arts
related club.
CONTRACT FOR PROFESSIONAL
SERVICES

Two versions are available
depending on the contract
amount



less than $5000
over $5000
Consultant must sign the
contract after the Request for
Services has been approved.
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CERTIFICATION OF
CRIMINAL HISTORY

The vendor certifies that he/she has
obtained a criminal history check
including any of their employees who will
have direct contact with students.

Criminal History report may be requested
by Fine Arts Department.
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W-9 FORM

All vendors are required to submit a
W-9 Form when payment is being
issued by the District, even when a
Contract Services Packet is not
required.
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SALES TAX ISSUES



In order to be eligible for the two,
one-day
tax free sales you must be a Bona fide
club.
Non taxable sales –
perishables/consumables





Taxable sales
 rummage sale
Books
clothing  school
publications
cups
school  school
supplies sold
supplies
to students
flowers
 uniforms
(Refer to manual for a complete listing)
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TEXAS RESALE
CERTIFICATE

Used when purchasing items that will be
resold in fund raising events.
NOTICE: YOU WILL BE SIGNING
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TEXAS SALES TAX
EXEMPTION

Purchase of items for school related purposes

it is a criminal offense to give a resale
certificate, or sales tax exemption for personal
use
NOTICE: YOU WILL BE SIGNING
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PTC/ BOOSTER CLUBS

Board Policy requires for Booster Clubs to submit their bank statement and
reconciliations to the Principal on a monthly basis.

Booster Clubs should obtain their own Tax ID Number and Officers

They should never use the District’s Tax Identification Number (not even to get a
discount!)

If this is an issue, have them donate the funds to the campus and the campus can
make the necessary purchase from our accounts

All donated fixed assets should be tagged in accordance with District procedures
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PTC/ BOOSTER CLUBS (CONT)
Note: As per District local policy
No district employee shall be an authorized check signer of a parent or booster
organization without written approval of the superintendent and campus principal.
Individuals authorized to sign checks should not be related to each other by marriage
or any other relationship.
Other additional information including new adopted policy procedures may be found in the Internal
Audit web link
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FOOD OF MINIMAL NUTRITIONAL
VALUE

For information on what is allowable to be purchased for your grade
levels you can log on to the Texas Classroom Teachers Association (TCTA)
at www.tcta.org

For information on allowable portion sizes and nutritional value
information refer to www.squaremeals.org

Contact Food Service Department for more information
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RECORD RETENTION

All of the accounting records related to the Student Activity and
Campus/Principal’s Accounts, including, but not limited to, all bank
statements and related cancelled or voided checks, all validated deposit
slips, all receipts, all reports and journals will be retained for a period of
seven (7) years following the end of each fiscal year on August 31st.

At least the prior year records must be kept at the campus.

All other files may be sent to Records Management with a detailed
description of the file contents.
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REPORT FRAUD


Remain Anonymous
Open 24 hours a day
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SPONSOR’S MANUAL:
The manual, forms, and presentation are updated annually and can be found
online at the Accounting Department weblink.
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CONTACT INFORMATION
Samuel D. Flores
Director of Accounting
E-mail: sflores@uisd.net
Phone: (956)473-6368
Mario Gonzalez
Activity Funds Accountant
E-mail: mgonzalez3@uisd.net
Phone: (956)473-6432
Rosa Cabello
Accounting Manager
E-mail: rcabello@uisd.net
Phone: (956)473-6369
Luis Blancas
Sr. Bookkeeper
United High School
E-mail: lblancas@uisd.net
Phone: (956)473-5636
Jerry Esqueda
Sr. Bookkeeper
J.B. Alexander High School
E-mail: gesqueda@uisd.net
Phone: (956)473-5971
Tina Gonzalez
Sr. Bookkeeper
E-mail: vgonzal@uisd.net
Phone: (956)473-6357
Cynthia Hernandez
Sr. Bookkeeper
L.B. Johnson High School
E-mail: chernandez1@uisd.net
Phone: (956)473-5209
Coral Perez
Sr. Bookkeeper
United South High School
E-mail: cperez@uisd.net
Phone: (956)473-2326
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QUESTIONS
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