|Appropriate Expenditures||Prohibited Expenditures|
|Organizational or institutional memberships.||Payment of an individual's organization dues or fees.|
|School assemblies and field trips||Reimbursement for luncheons or dinners while attending civic organization's meetings|
|Student body social functions. Such as award presentations for students, volunteers or district employees.||Extravagant or high-priced awards such as watches or jewelry.|
|Awards such as plaques, caps, certificates in recognition of students, staff or volunteers for services to the school or district.||Payment of an individual's personal bills.|
|Incentives for student involvement||DONATIONS to individuals, organizations or scholarship funds.|
|Training for staff||Loans to employees, parents or students for any reason.|
|Scholastic magazines and books.||Payment of professional organization liability insurance.|
|Supplementing of student organization's activities||Appreciation and fund raising dinner tickets|
|After Hour Security||Extra compensation or bonuses to employees, whether it be in the form of cash or gifts.|
|Tickets for school-related functions when attendance is required by principal.||Abuse of the number of appreciation meals furnished to staff.|
|District approved conference attendance and travel costs for employees.||Appreciation meals furnished to employees which exceed the reasonable limitations noted.|
|Refreshments and snacks for teacher in-service and staff meetings. Appropriate items might include pastries, tacos, fruit, cookies, drinks.||Replacement of an individual's property that was lost, stolen or damaged on the school district's premises or while being used at a school or district function.|
Business meals for staff. We will follow the travel reimbursement guidelines for meals:
Breakfast = $11, Lunch = $14, Dinner = $19.
|Transfer of funds to the faculty accounts (unless the transfer is to correct a prior error)|
|Retirement reception costs such as refreshments, plates, napkins, utensils for a retiring member of the school's staff.||Any expenses which appears to benefit private individuals or entities in ways so out of proportion to the overall public benefit that they amount to a virtual donation.|
|Refreshments and snacks for meetings where the school serves as host for related activities for students, staff and patrons.||Any other expenditure prohibited by federal or state law, TEA or board district policy.|
|Required school apparel that becomes the employee's personal property not to exceed a cost of $75 per year per employee.|
|Items for classroom use or for school operations. Items designated to beautify the school, the classrooms and playgrounds or other school property.|
The principal of the school shall be responsible for the proper administration and accounting of all general school activity funds in accordance with state and local law, District-approved accounting practices and procedures and the Financial Accountability System Resource Guide. The principal has the authority to expend these general school activity funds for any legitimate school-related purpose, consistent with these regulations.
Activity fund accounts may consist of campus activity funds (461) and student activity funds (865).
Campus activity funds (461) are generated by the campus at the direction of the principal with various activities such as class dues or fees, vending machine commissions, school store sales, class ring sales and donations.
Money raised by student organizations are student activity funds held in trust by the school for the benefit of the student organization. These funds shall be distributed only for purposes authorized by the organization or upon approval of the sponsor and principal. For purchases made out of the student activity funds (865) that are not directly related to the benefit of that organization, a Student Activity Approval Form must be completed.