Agenda Item
2. First Read: Delete Board Policy JHB: Student Activities Funds Management
Summary: Presented by: General Counsel Ms. Melanie Slaton, Esq., General Counsel, Hall Booth Smith, PC.
Mr. Aaron D. Webb, Esq., Attorney, Hall Booth Smith, PC.
Request: It is requested that the Board of Education accept the recommendation to delete Board Policy JHB: Student Activities Funds Management.
Why: Board Policy JHB: Student Activities Funds Management is entirely duplicative of policy DK Student Activities Funds Management.
Details: Board policy JHB: Student Activities Funds Management is entirely duplicative of policy DK Student Activities Funds Management. Policy DK will remain intact and because it is listed in D policies (Fiscal Management), it is more likely to be found there than in the J policies (Students).
Financial impact: There is no financial impact to the District.
Contact: Ms. Melanie Slaton, General Counsel, Hall Booth Smith, PC. 404.954.5000
Effective: Upon Final Board Approval
Status: Approved by General Counsel
Board Policy Manual
DeKalb County School District
Board Policy JHB: Student Acfivifies Funds Management Status: ADOPTED
Original Adopted Date: 09/11/2000 | Last Reviewed Date: 09/11/2000
***THIS POLICY IS DUPLICATIVE OF POLICY DK: STUDENT ACTIVITIES FUND MANAGEMENT
AND SHOULD BE DELETED**
CONTRACTS ON BEHALF OF STUDENTS
Funds collected from students and from other sources for student acfivifies shall be expended for
the purpose of the project, including school-related incidental expenses incurred by teachers and
other school personnel.
1. School personnel shall have itemized receipts for cash purchases; other purchases shall be
supported by purchase orders or contracts and paid only upon receipt of original invoices.
2. School personnel shall not require the collecfion of funds from students for expenditures
that are included in the school system’s budget.
3. School personnel shall maintain a clear audit trail from receipt of the funds to the
disbursement of the funds.
4. The School System shall provide for an annual audit of student acfivity funds by either an
internal or external auditor.
5. The School System shall return to the contribufing students any surplus funds from a
completed project. Deficits in funding shall be managed by the schools(s) involved.
6. The School System shall use an accounfing system that complies with generally accepted
accounfing principles and rules issued by the department.
7. The School System shall pay the cost of external audits from the funds being audited.