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It defines activity funds and their classification, outlines the decentralized system, safeguards, record retention, and financial recording responsibilities. The handbook specifies procedures for cash receipts, deposits, returned checks, disbursements, purchasing policies, campus activity fund guidelines, taxes, and fundraising approvals. 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They are accumulated from approved money-raising activities and receipts such as student dues/fees, commissions, investment interest, and donations.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who is responsible for activity fund management under the decentralized system?",{"text":113,"@type":109},"The handbook explains responsibilities by role and emphasizes a decentralized structure, including duties for campus personnel such as bookkeepers, principals, and sponsors, along with requirements for proper safeguards and record retention.",{"name":115,"@type":106,"acceptedAnswer":116},"What procedures does the handbook provide for handling cash, deposits, and returned checks?",{"text":117,"@type":109},"It outlines procedures for student activity fund cash receipts and required forms, deposit and reconciliation processes, and steps for handling returned checks, including redeposit procedures.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},307153,1789995815,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":15,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":40},962075006959,"https://ap-avatar.wpscdn.com/avatar/e0002397efbe92a78e?_k=1776741047341049297","STUDENT & CAMPUS ACTIVITY FUNDS ACCOUNTING HANDBOOK  \nBusiness Office  \nP.O. Box 127 Edcouch, Texas 78538  \nEdcouch-Elsa Independent School District  \nAdministration Building  \n920 West Santa Rosa Avenue  \nEdcouch, Texas 78538 [Website:](Website: www.eeisd.org)[ ](Website: www.eeisd.org)[www.eeisd.org](Website: www.eeisd.org)  \nStudent & Campus Activity Funds Accounting  \nHandbook 2023-2024  \nJuly 1, 2023-June 30, 2024  \nBoard of Trustees  \nRolando Lozano, President  \nRobert Schmalzried, Vice-President Antonio Barco, Secretary  \nRobert Schmalzried, Trustee  \nJuan Jose Y barra, Jr. , Trustee  \nFernando Torres Jr. , Trustee  \nChristopher Morales, Trustee  \nAdministrative Staff  \nDr. Alda T. Benavides, Superintendent of Schools Dr. Marisol Rocha, Deputy Superintendent Amanda L. Najar, Executive Director for Finance & Operations  \nEdcouch-Elsa Independent School District Student & Campus Activity Funds Accounting Handbook  \nBusiness Office  \nI. GENERAL INFORMATION  \nA Activity Funds Definition and Classification 4  \nB. Campus Activity Funds and Student Activity Funds 4  \nC. Student Body Involvement 6  \nD. Decentralized System 6  \nE. Safeguards and Retention of Records 7  \nF. Financial Recording System 7  \nG. Responsibilities for Activity Fund Management 8  \nH. Teacher/ Staff Activity Accounts 9  \nI. Procedures for New Student Organizations 9  \nJ. Audits of Activity Funds 9  \nK. Bookkeeper or Principal Change 9  \nII. BASIC RECORDS  \nA Student Activity Fund Cash Receipts 11  \nB. Tabulation of Monies Collected Form 11  \nC. Check Request Form 11  \nD. Purchase Requisition 1.1  \nE. Purchase Order 12  \nF. Pre-Numbered Checks 12  \nG. Bank Deposit Slips 12  \nH. Monthly Bank Statements 12  \nI. Monthly Bank Reconciliation Reports 12  \nJ. Sponsor Ledgers 13  \nIll. BANKING PRACTICES AND PROCEDURES  \nA. Bank Accounts 14  \nB. Check Signatures 14  \nC. Bank Reconciliations 14  \nIV. RECEIPT OF MONEY BY CAMPUSES  \nA Bookkeeper Responsibilities 16  \nB. Principal Responsibilities 16  \nC. Sponsor Responsibilities 16  \nD. Ownership of Funds Received 16  \nE. Cash Receipt Procedures 17  \nV. DEPOSIT OF FUNDS  \nA. General Operating Procedures 18  \nB. Cashing of Checks and Providing of Change 18  \nC. Deposit Reconciling Procedures 18  \nVI. RETURNED CHECKS AND DEPOSIT  \nA. Returned Checks 19  \nB. Redeposit 19  \nC. Uncollected Checks 19  \nVII. DISBURSEMENTS  \nA. General Policies 20  \nB. Request for Check 21  \nC. Purchase Requisition Procedures 21  \nD. Purchase Order Procedures........................................................... 22  \nE. Issuance of Checks 22  \nF. Transfers of Funds .......................................................................................... 2·3  \nG. Advance Payments 23  \nH. Supplemental Payments to Employees for Services 23  \nI. Payments to Non-Employees for Services 24  \nJ. Gifts to School Employees 25  \nK. Membership Fees 25  \nL. Travel 2-5  \nM. Advance Payments for Meals on Trips 26  \nN. Reimbursements 26  \n0. Scholarships .................................................................................. 26  \nVIII. PURCHASING POLICIES AND PROCEDURES  \nA Purchases from Activity Funds 27  \nB. Competitive Bidding Requirements 27  \nC. Unallowable Expenditures from Student Activity Accounts 28  \nD. Expenditure for Supplies 28  \nIX. CAMPUS ACTIVITY FUND GUIDELINES  \nA. Definition and Classification 29  \nB. Use of Campus Activity Funds 29  \nC. Vendor-Serviced Machines 29  \nD. Purchases with Campus Activity Funds 29  \nE. Deposit of Campus Activity Funds 31  \nF. Fundraising Guidelines 32  \nG. Lost Textbook Charges 32  \nX. STATE, LOCAL, SALES AND FEDERAL EXERCISE TAXES  \nA. Taxable Status of Purchases 33  \nB. Taxable Sales 33  \nC. Non-Taxable Sales 34  \nD. Exempt Food Sales 35  \nE. School Sponsored Trips 35  \nXI. FUNDRAISING ACTIVITIES  \nA. Definition of Fund-Raising Activities 37  \nB. Approval of Fundraising Activities 37  \nC. Time Frame Conflicts 37  \nD. Sale of Food Items 38  \nE. Fundraising Guidelines for Raffles and Bingos 38","cbCaiv5dalKYvc71","https://ap.wps.com/l/cbCaiv5dalKYvc71","pdf",1244429,52,"English","# I. General Information\n## A. Activity Funds Definition and Classification\n## B. Campus Activity Funds and Student Activity Funds\n## C. Student Body Involvement\n## D. Decentralized System\n## E. Safeguards and Retention of Records\n## F. Financial Recording System\n## G. Responsibilities for Activity Fund Management\n## H. Teacher/ Staff Activity Accounts\n## I. Procedures for New Student Organizations\n## J. Audits of Activity Funds\n## K. Bookkeeper or Principal Change\n# II. Basic Records\n## A. Student Activity Fund Cash Receipts\n## B. Tabulation of Monies Collected Form\n## C. Check Request Form\n## D. Purchase Requisition\n## E. Purchase Order\n## F. Pre-Numbered Checks\n## G. Bank Deposit Slips\n## H. Monthly Bank Statements\n## I. Monthly Bank Reconciliation Reports\n## J. Sponsor Ledgers\n# III. Banking Practices and Procedures\n## A. Bank Accounts\n## B. Check Signatures\n## C. Bank Reconciliations\n# VII. Disbursements\n## A. General Policies\n## B. Request for Check\n## C. Purchase Requisition Procedures\n## D. Purchase Order Procedures\n## E. Issuance of Checks\n## F. Transfers of Funds\n## G. Advance Payments\n## H. Supplemental Payments to Employees for Services\n## I. Payments to Non-Employees for Services\n## J. Gifts to School Employees\n## K. Membership Fees\n## L. Travel\n## M. Advance Payments for Meals on Trips\n## N. Reimbursements\n## O. Scholarships\n# VIII. Purchasing Policies and Procedures\n## A. Purchases from Activity Funds\n## B. Competitive Bidding Requirements\n## C. Unallowable Expenditures from Student Activity Accounts\n## D. Expenditure for Supplies\n# IX. Campus Activity Fund Guidelines\n## A. Definition and Classification\n## B. Use of Campus Activity Funds\n## C. Vendor-Serviced Machines\n## D. Purchases with Campus Activity Funds\n## E. Deposit of Campus Activity Funds\n## F. Fundraising Guidelines\n## G. Lost Textbook Charges\n# XI. Fundraising Activities\n## A. Definition of Fund-Raising Activities\n## B. Approval of Fundraising Activities\n## C. Time Frame Conflicts\n## D. Sale of Food Items\n## E. Fundraising Guidelines for Raffles and Bingos\n## F. Student Involvement\n## G. Teacher/ District Employees Involvement\n## H. Accounting for Fundraising Activities\n# Addendum I - Recommended Form Templates\n## A. Student Organization Basic Forms\n## B. Financial Transaction Forms\n## C. Fundraising Forms","[{\"question\":\"How are activity funds defined and classified in the handbook?\",\"answer\":\"Activity funds are defined as resources received and held by the school as trustee to be expended or invested according to trust conditions. They are accumulated from approved money-raising activities and receipts such as student dues/fees, commissions, investment interest, and donations.\"},{\"question\":\"Who is responsible for activity fund management under the decentralized system?\",\"answer\":\"The handbook explains responsibilities by role and emphasizes a decentralized structure, including duties for campus personnel such as bookkeepers, principals, and sponsors, along with requirements for proper safeguards and record retention.\"},{\"question\":\"What procedures does the handbook provide for handling cash, deposits, and returned checks?\",\"answer\":\"It outlines procedures for student activity fund cash receipts and required forms, deposit and reconciliation processes, and steps for handling returned checks, including redeposit procedures.\"}]","Student & Campus Activity Funds Accounting Handbook 2023-2024 - July 1, 2023-June 30, 2024 | PDF",1789844931]