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 DK: Student Activities Funds Management Status: ADOPTED
Original Adopted Date: 09/11/2000 | Last Revised Date: 07/01/2013 | Last Reviewed Date: 07/01/2013
CONTRACTS ON BEHALF OF STUDENTS
Funds collected from students and from other sources for student activities 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 purposes; 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 collection 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 District shall provide for an annual audit of student activity funds by either an internal or external
audit.
5. The School District shall return to the contributing students any surplus funds from a completed project.
Deficits in funding shall be managed by the school(s) involved.
6. The School District shall use an accounting system that complies with generally accepted accounting principles
and rules issued by the department.
7. The School District shall pay the cost of external audits from the funds being audited.