Student Activity Funds: Procedures &amp; Controls

Charles E. Cuzzetto

doi:10.5771/9781461654278

Summary

While providing additional monies and educational opportunities for students, student activity funds can also create accounting and control nightmares for school business administrators. This book helps school business officials establish procedures for tracking and controlling student activity funds at the school and district levels. The book also provides an assessment framework for students, activity sponsors, or administrative staff who are performing internal audits. Sample forms and worksheets in every chapter make this practical text a true 'how-to' guide.

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Bibliographic data

Edition: 1/2005
Copyright year: 2005
ISBN-Print: 978-1-57886-134-7
ISBN-Online: 978-1-4616-5427-8
Publisher: Rowman & Littlefield, Lanham
Language: English
Pages: 181
Product type: Book Titles

1. Table of Contents No access
1. 1. Constitution and By-Laws No access
  2. Minutes No access
  3. Establishing Student clubs and Classes No access
  4. Roles and Responsibilities No access
  5. School board, Principal and Advisors' Role No access
  6. Policies and Procedures No access
  7. Audit Procedures No access
  8. Control self Assessment No access
  9. Sample Forms No access
2. 1. Overview No access
  2. Policies/Procedures No access
  3. Internal Controls/Key Control Points No access
  4. Audit Procedures No access
  5. Control self Assessment No access
  6. Sample Forms No access
3. 1. Automated Systems No access
  2. Manual Receipting No access
  3. Banking No access
  4. Other Funds on hand No access
  5. Investments No access
  6. Checking Accounts No access
  7. Credit Cards No access
  8. Policies and Procedures No access
  9. Internal Controls/Key Control Points No access
  10. Audit Procedures No access
  11. Control self Assessment No access
  12. Sample Forms No access
4. 1. Participation Activity No access
  2. Fund Raising Activity No access
  3. Cost Recovery No access
  4. Admission Charges No access
  5. Sales Tax Collections No access
  6. Receivables No access
  7. Policies and Procedures No access
  8. Internal Controls/Key Control Points No access
  9. Audit Procedures No access
  10. Control self Assessment No access
  11. Sample Forms No access
5. 1. Purchase order for Goods No access
  2. Competitive bids and Contracts No access
  3. Petty Cash No access
  4. Reimbursements No access
  5. Procurement Cards and Debit Cards No access
  6. Purchase order for Services No access
  7. Payroll No access
  8. Accounts Payable No access
  9. Policies and Procedures No access
  10. Internal Controls/Key Control Points No access
  11. Audit Procedures No access
  12. Control self Assessment No access
  13. Sample Forms No access
6. 1. One-Time Versus on-Going No access
  2. Perpetual Versus Periodic No access
  3. Markdowns and Markups No access
  4. Inventory Variances No access
  5. Policies and Procedures No access
  6. Internal Controls/Key Control Points No access
  7. Audit Procedures No access
  8. Control self Assessment No access
  9. Sample Forms No access
7. 1. Authority for Purchase No access
  2. Identification of Asset No access
  3. Maintenance and Warranties No access
  4. Depreciation No access
  5. Other No access
  6. Policies and Procedures No access
  7. Internal Controls/Key Control Points No access
  8. Audit Procedures No access
  9. Control self Assessment No access
  10. Sample Forms No access
8. 1. Accounting Framework No access
  2. Budgeting No access
  3. Financial Results by Activity No access
  4. Financial Results by Club or Class No access
  5. Financial Statements for Student Council No access
  6. Audit No access
  7. Policies and Procedures No access
  8. Internal Controls/Key Control Points No access
  9. Audit Procedures No access
  10. Control self Assessment No access
  11. Sample Forms No access
9. 1. Insurance and Security No access
  2. Donated funds No access
  3. Records Retention No access
  4. Policies and Procedures No access
  5. Audit Procedures No access
  6. Control self Assessment No access
  7. Sample Forms No access
Part II: Internal Audit Program No access Pages 119 - 136
1. Minutes Worksheet No access
2. Request to Form a new club No access
3. Request to Transfer funds No access
4. Request for Change fund No access
5. Funds Transfer Slip No access
6. Receipt No access
7. Receipt Book log No access
8. Shift Check out No access
9. Bank Reconciliation No access
10. Request for Activity No access
11. Supplement for fund Raiser No access
12. Gate Receipt Report No access
13. Ticket Check out No access
14. Parental Permission to Participate No access
15. Store Shift Close Out No access
16. Store Sales Transmittal form No access
17. Store Physical Inventory No access
18. Store Inventory Reconciliation No access
19. Store Markdown Approvals No access
20. Store Profit and Loss Statement No access
21. Merchandise Sales Control No access
22. Merchandise Sales Profit and Loss No access
23. Student fine Report No access
24. Requisition No access
25. Purchase order No access
26. Service order No access
27. Receiving Report No access
28. Petty Cash Voucher No access
29. Petty Cash Reconciliation No access
30. Petty Cash Reimbursement No access
31. Physical Inventory No access
32. Perpetual Inventory Card No access
33. Inventory Reconciliation - Perpetual No access
34. Inventory Variance Report No access
35. Equipment and Furniture Listing No access
36. Depreciation Schedule No access
37. Budget Request form No access
38. Student body Budget No access
39. Club/Class Financial Report No access
Index No access Pages 179 - 181