1 Student Activity Sponsors’ Training presented by Accounting Department Student Activity Accounting Staff

2 This presentation will review the sponsors’ responsibilities and expectations, as well as, the forms and procedures to be used for Student Activity Accounts

3 Sponsor Forms All club sponsors and anyone dealing with student activity funds should fill out the following forms:

4 Conflict of Interest Disclosure

5 Responsibilities of Faculty Sponsors of Student Groups

6 Sponsor Information Sheet

7 A fundraiser application must be filled out and turned in prior to any fundraising. No merchandise may be ordered before this form is approved Fundraisers must be closed within two weeks. A number will be assigned to the fundraiser, this number must accompany any check request or deposit breakdown pertaining to that fundraiser.

8 An inventory sheet must be turned in with every fundraiser in which merchandise is sold even if the items were donated. All merchandise purchased and remaining must be accounted for on this form. For example: STA SPONSORS MANUAL 07-08\A07 Inventory Sheet.xls Items used together may be grouped, ex. cheese, chili, jalapeños and bowls for nachos.

9 Incentives given to students must have prior approval by the Principal and documented. If this merchandise is part of the inventory of a fund raising activity, you must attach a copy of this form to the “Final Report.” When giving merchandise as incentives, limit the amount of incentives to 15% or less of total inventory. Limiting the incentives will increase the chance of profit from the fundraiser.

10 A check request form must be filled out and approved in advanced before turning it in to the secretary. Please be sure that there is money in your account to cover the expense and that all items are filled out. Receipts are due no later than five days after the check is picked up. Also, please do not turn in a check request at the last minute. It does take time to do a check and get signatures.

11 Transfers Between Accounts It is not necessary to write a check to transfer funds from one club account to another within the same bank account. However, the transfer must be documented on a “Transfer Request Form”. The “Transfer Request Form” will be completed by the disbursing sponsor. It will be approved by the Principal and signed by the disbursing sponsor, receiving sponsor and the treasurer. Even though transfers do not involve releasing checks, they are never to be posted without the signatures of the Principal and the representatives of the club disbursing the money.

12 A deposit breakdown form is used when funds are being deposited into the accounts. Money must be counted and listed on the form before the funds are turned into the secretary. Only when the secretary confirms the amount will a receipt be issued. Do not keep money overnight, you are responsible for those funds until you have a receipt from your secretary.

13 A Money Collected from Students form is used when collecting funds from students for a field trip, pictures, uniforms, etc. The total amount collected must equal the amount on the deposit breakdown form.

14 A Money Disbursed form is used when giving out monies to students. If you were to take your students on a trip and are giving them the money to buy their own meals, the form must be used. Also, if money was returned to students, this form needs to be used. All students over the second grade must sign the form when receiving money.

15 Request for Consultant Services form needs to be filled before entering any type of contract regardless of amount. Form needs to be submitted to the Fine Arts Department at least four weeks before services are rendered. Examples of Consulting Services: Motivational speakers, Choreographers, and anyone else providing professional services Safe Practices: Ensure you are not being overcharged Ensure that the person providing services has good references Once approved you may now fill out the contract for services form. For any questions please contact the Fine Arts Dept. at Ext. 7121

16 Certification of Criminal History We are meeting the requirements of the law where all consultants must attest that they have a clear background by filling out the Certification of Criminal History. Note: Fine Arts Department might require the actual Criminal Background. For any questions please contact the Fine Arts Dept. at Ext. 7121

17 When payments are to be made to non-employees for contracted services it may be necessary to complete this form before the services are rendered. Some instances that will always warrant a “Contract” for services are: motivational speakers, seamstresses, and sound systems. A W-9 should be obtained from any business or individual who is providing a service to the campus. Note: Do not have any consultant sign this form until the Request for Consultant form has been approved.

18 W-9 Form All vendors are required to fill out a W-9 Give copy of W-9 to Secretary/Bookkeeper This information is necessary for filing 1099’S at the end of the year

19 Sales Tax Issues In order to be eligible for the two, one-day tax free sales you must be a Bona fide school club Bona fide club - Organized student group recognized by school, have a sponsor and elected officers, hold meetings, and conduct business Taxable sales – Books, book covers, clothing, cups, school supplies, flowers, rummage sale, school publications, school supplies sold to students, uniforms Non taxable sales – perishables/consumables

20 PTC, Booster Club, others… 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

21 Coca Cola Contract Purchase only Coca Cola Products Any planned donations have to be Coca Cola Products Non-Coca Cola Products are not reimbursable For more information on what is allowable to be purchased for your grade levels you can log on to the Texas Classroom Teachers Association (TCTA) at

22 Outstanding Invoices All invoices that are questionable or will be paid off in a series of payments must be received and reviewed by campus secretary/bookkeeper.

23 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 31. At least the three most current years must be kept at the campus. All other files can be sent to Records Management with a detailed description of the file contents.

24 Conclusion Plan ahead of time File all forms Communicate with parents and administrators Spend the money wisely

25 Contact Information Samuel D. Flores, Director of Accounting Phone: (956) Mario Gonzalez, Activity Funds Accountant Phone: (956) Jorge C. Sanchez, Sr. Bookkeeper United High School Campus Phone: (956) Rene Valenciano, Sr. Bookkeeper J.B. Alexander High School Campus Phone: (956) Steven F. Bullen, Sr. Bookkeeper L.B. Johnson High School Campus Phone: (956) Eira Contreras, Sr. Bookkeeper United South High School Campus Phone: (956)