Ohio High School Athletic Association
Northwest District Athletic Board
To:
From:
Re:
Home Site and District Tournament Managers
Bill Hanna, NWDAB Treasurer (bill.hanna58@gmail.com)
Sectional and District Tournament Financial Information
This information is provided for managers to outline regulations and procedures
established by the OHSAA and the Northwest District Athletic Board. Included in this outline
are fees and other financial policies established by the District Board for all sectional and district
tournaments. The District Board expects all tournament personnel and game officials to be
paid according to the adopted fee schedules.
All managers and site managers are encouraged to carefully evaluate the number of
workers needed for each session and only employ the minimum number of workers
necessary to satisfactorily conduct each session. The District Board and the OHSAA desire
for all tournaments to be conducted according to OHSAA rules and regulations so that the
competition is fair to all-competing schools and individuals.
For all tournaments when admission is charged, managers should run the monies through
the school district and a 022 account. Managers need to work on not using the 300 accounts
when running the tournaments
Financial Report Forms
Tournament Financial Reports are available on the OHSAA web site.
(www.ohsaa.org/financial/reports.htm)
If your funds are not sufficient from gate receipts to pay expenses, after I review and
approve the report, I will mail you a check to cover the remainder of your expenses. I would
appreciate receiving your report electronically (e-mail). If there is profit from the tournament,
please send a check for the profit to: Bill Hanna
350 Mohawk Drive
Ottawa, Ohio 45875
The check should be made out to the Northwest District Athletic Board.
Tickets
(1) Use tickets at all events and points of entry.
(2) Secure tickets prior to event.
(3) Record the color and preprinted numbers on the tickets used for the event.
Those individuals that will be handling cash (ticket sellers).
(1) When possible, a ticket taker and a ticket seller should handle tickets.
(2) Ticket seller presents ticket to patron; patron presents ticket to ticket taker.
(3) Tickets should be torn apart with a portion retained by the ticket taker to reconcile
back to the tickets sold and cash collected. The other portion of the ticket should be
retained by the patron
(4) Cash should be secured in a locked box when not in use
(5) Security should be close by the cash box and ticket seller to provide assistance if
needed.
(6) No one person should be in charge of both the tickets and the cash.
(7) No one person should be in charge of the cash at any time.
(8) Segregate duties between ticket sellers, ticket takers and supervisors must exist.
(9) When counting gate receipts at the end of the event, two people should count cash
and reconcile the amount collected to the tickets sold.
(10) Secure the cash after the event using night deposit, safe or other district approved
methods. Do not allow a person to have cash in their custody overnight at their home, in
their office or in their car.
Tournament Event Procedures:
(1) Site Agreement must be signed by the Superintendent (CEO) and Treasurer/Business
Officer
(2) Site Manager Arrangements made by the school (most often this person is the athletic
director).
(3) Accounting of funds done through an agency fund established by the school. In other
words, the OHSAA tournament funds should be separate and distinct from the funds
held by the entity for their regular business.
(4) Best practice standards within this checklist are all used for the tournament event.
(5) Registered game officials reported to OHSAA on financial report. OHSAA issues
1099-MISC for game officials if necessary
(6) Sworn law enforcement paid by site. School issues 1099-MISC if necessary
(7) All other workers are responsibility of site, School reviews IRS 20 point test to
determine if worker is an independent contractor or employee. School issues 1099MISC or W-2 if necessary
(8) Retain records of event at school location. All supporting documentation must be
maintained in accordance with school policy.
Treasurer’s Office Information
(1) Income taxes needs to be deducted from the fee that is paid to a worker
(2) There needs to be a board resolution allowing the Treasurer and Athletic
Administrator to hire workers for tournament activities.
(3) A folder needs to be assembled with new employee forms, which will be given to each
individual that is hired to work an activity if not already an employee of the district.
Any forms required by the school need to be mailed out to the individuals working the
event and they need to be completed and returned to the Treasurer’s Office before
the event is started.
(4) The IRS recognizes officials, police, EMT, Trainers, Doctors(Certified), and line
judges as independent contractors and they do not need to fill out the employee
forms.
(5) All checks need to be run through payroll so they will receive a W-2 for working the
tournament. The standard threshold has been $600 to issue a 1099.
(6) All workers need to be notified that they will receive the check for working the
tournament on the pay cycle of the district.
(7) FICA and State Retirement cost will be listed on the Payment Benefits line on the
Service Page.(Schools Share not the workers)
(8) Tournaments that are run through the district do not need to list the workers on
Personnel 2 page. The Independent Contractors will be listed on Personnel 1.