2. Fund-Raiser vs. Donation Work-flow Outside 3 rd Parties Common Fund-Raisers Contracts Risk Management Responsibilities Accounts Change Funds Compliance Receipts Deposits Forms Disbursements Raffles

3. Fund-Raiser Raise money for specific purpose through sales of items, services, and the like. Funds received during a fund-raiser above the requested amount are considered part of the fund-raiser Example: French Club does a carwash for $5/car and someone gives $20. This is part of the Fund-raiser Example: School Pictures Donation Money given to a group or club not associated with fund- raising Example: Monetary donation is made to XHS French Club by a parent for supplies Wal-Mart Check

4. Sponsor/Teacher fills out Fund-raiser request form Submitted to Principal for Approval Copy of approved form is turned into Bookkeeper/Accountant Bookkeeper/Accountant puts on Campus Activity Calendar Ensure collection of funds Extra pickups for deposits Campus Planning

5. Pre-Order Sales From Vendor Resale without pre-orders Percentage of Sales Ticketed Events Inventory Based Untrackable

6. Catalog Sales-Yankee Candle, Cookie Dough Book Fairs Do NOT enter a requisition District is acting as “middle-man” and not purchasing the items Payment processed via Check Request Submit to Campus Support Accountant Completed Check Request Form (4-B) Expense account needs to have funds available Completed Fund-Raiser Permission Form (7-A) Invoice CSA will enter Budget Amendment to decrease the expense and payment will be made out of the Revenue account Budget Manager approval

8. Candy Bars, Popcorn Enter a requisition District is purchasing the items in advance to sell Does not matter if items can be returned or not Receiving records entered once items have been physically received (prior to sales) Invoice sent to AP to process payment Paid on PO out of expense account

9. Percentage of Sales Spirit Nights School Pictures Box Tops Local Business Shopping Program Target, Kroger, Randall’s Ticketed Events Prom, Theatre Inventory Based Concession Stands, School Store, Carnation Sales Untrackable Car Wash, Ice Cream Social

10. Humble ISD cannot facilitate a fund-raiser for a 3 rd party American Heart Association American Diabetes Association Humble ISD Education Foundation American Cancer Society Encourage help from PTA/PTO/Booster Clubs

11. Contracts Change effective 3/6/15 Contract entry for carnivals, fund-raisers, PTO/PTA/865 funded activities and services will no longer be required Insurance Email risk@humble.k12.tx.usrisk@humble.k12.tx.us Carnivals Fund-raisers Selling Food Coming on Campus PTO/PTA/Booster/865 funded

12. Completing Fund-Raiser Request Form (Top Section) Verifying vendor is on approved Fund-raiser list from Purchasing Spirit Night companies do NOT have to be approved vendors New vendors can be added by contacting Sonia in Purchasing Obtain approval from Budget Manager; then submitted to Bookkeeper/Accountant (Middle Portion) Submit funds collected daily with approved District Form Completing Fund-Raiser Request Form (Bottom Portion) Total sales equal total amounts deposited Submitting Invoice/Packing Slips

14. Putting Fund-raiser on Campus Activity Calendar Assisting Sponsor with determining if items being sold are taxable Submitting information to Risk Verify Total Sales and expenses match the revenue and disbursements posted to MUNIS Notify teacher/sponsor if discrepancy Process Payment

15. State Comptroller says….. “When a school, school group or student group raises funds by acting as a sales representative, the group is not responsible for reporting and remitting sales and use tax.” Group is receiving commission from book fair, selling candy, candles, etc. Vendor remits the tax Allowed One (1) Tax Free Day a semester District, Campus, Club If participate in one, that is your tax-free day Campus Support Accountant must be notified in advance to put on district calendar.

16. Concession food sales for Fund-Raisers If for a sporting event, items are taxable Bakery Items Unless sold with plates and utensils Magazine Subscriptions 6 months or more Car Washes

17. Flower sales Carnations, Poinsettias, roses, arrangements Programs Magazine subscriptions Single issue or subscription of 6 months or less Spirit Items Decals/Bumper Stickers T-Shirts Greeting Cards Calendars

18. 30GF General fund 30FR Fund-raisers 30PI School Pictures 30BO Book Fair 30BX Box Tops for Education

19. Event Specific Book Fair Inventory Based Tickets $250/limit Will not be given for Untrackable Sales for Fund-raisers Email accounting@humble.k12.tx.usaccounting@humble.k12.tx.us Subject “Change Fund” Indicate how much was ordered, date of event, type of event and Campus or Student Account Re-deposited within 7 days into 30CG account

20. Compliance with rules and regulations Student Athletes may participate Cannot accept prizes for raising most money when fund- raising efforts are limited to athletes only

21. Individual Student Accounts Not Allowed Money is raised and set aside to offset cost of a particular item (i.e. student trip) Profits shall benefit the entire student body Refunds will not be issued if a student is unable to attend

22. Competitive Foods Sold during the school day that are not part of the reimbursable meal and must meet required nutrition standards The school day begins at midnight and ends 30 minutes after the official school day ends No restrictions on the foods given away for birthday celebrations, field days, and classroom parties

23. USDA Smart Snack Approved Determined by Grade Level Elementary- nothing is allowed Middle School- Not allowed during school day High School- Not during meal periods where school meals are served/consumed Ex: “Chicken Littles” Handout

25. Fund-raisers that include food items that do not meet the competitive food nutritional standards, and are intended to be consumed at a school, must be sold outside the school day. Example: After school concessions cannot be sold until 30 minutes after dismissal

26. Must be done in accordance with Section 2-Receipts of the Centralized Activity Fund Manual Tabulation Sheet can be done in lieu of receipt Must issue receipt if asked

27. Deposits should be turned in with an approved District Form to Bookkeeper/Accountant Daily Tabulation Sheet (2-B) Pre-Orders & Resale Ticketed Event Collections (7-E) Inventory Based Sales for Fund-Raisers (7-F) Untrackable Sales for Fund-raisers (7-G) Percentage of Sales (7-H)

33. Payments to the vendor for items sold should never be made in cash or from un-deposited funds All funds must be deposited Campus Groups The principal or designee shall approve all disbursements All funds raised by student organizations must be expended for the benefit of the students. Student Groups Funds collected shall be used only for purposes authorized by the organization or upon approval of the sponsor

34. Defined as “awarding one or more prizes by chance at a single occasion among a pool or group of persons who have paid or promised a thing of value for a ticket that represents a chance to win a prize” Not allowed Humble ISD is a special form of Government, not a qualified non-profit organization