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SUBJECT:     EXTRACLASSROOM ACTIVITY FUNDS

 

Extraclassroom activity funds are defined in the Regulations of the Commissioner of Education

as "funds raised other than by taxation or through charges of a board of education, for, by or in the name of a school, student body or any subdivision thereof." Basically, extra classroom activity funds are those operated by and for the students. Monies are usually collected voluntarily by pupils and are spent by them as they see fit as long as they abide by established regulations.

 

         Extraclassroom activity funds must not be confused with funds accounted for in accordance with the Uniform System of Accounts prescribed by the State Comptroller. Procedures discussed in this policy and applicable regulation apply only to extraclassroom activity funds.

 

         The Board of Education recognizes that the fundamental task of the schools is to prepare young people for life. In order for this preparation to be done properly, the educational program of the schools must be as wide as life itself. An integral part of such a program is extraclassroom activities. They represent an essential part of the educational experiences which should be available to young people. In order to promote the organization and maintenance of extraclassroom activities and to provide for the proper handling and safeguarding of extraclassroom activity funds, the Board of Education hereby adopts rules and regulations for the guidance of students, teachers, and principals.

 

Purpose

 

         Student extraclassroom activities may only be formed for educational and school service purposes.

 

Organizational Procedures

 

         Students desiring to form an extraclassroom activity shall petition their principal in writing. The petition shall state the purpose of and describe the activities of the proposed extraclassroom activity, and shall be signed by at least three (3) students and a member of the school personnel who is to act as activity advisor, before it is presented to the principal for action. If the purpose of the proposed extra classroom activity falls within the scope of educational or school service purposes and if the necessary space and equipment are available, the building principal shall recommend to the Superintendent that the extraclassroom activity be approved by the Board of Education.

 

Approved Extra classroom Activities

 

         All extraclassroom activities shall be approved by the Board of Education on an annual basis. The Superintendent or his/her designee shall maintain an up-to-date register of all extraclassroom activities that are approved or discontinued.

 

(Continued)


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SUBJECT:     EXTRACLASSROOM ACTIVITY FUNDS (Cont'd.)

 

Student Activity Advisor

 

         Each extraclassroom activity shall have an activity advisor recommended by the Superintendent and appointed by the Board of Education. The faculty advisor shall attend all meetings of the extra classroom activity.

 

Meetings

 

         All extraclassroom activities shall generally meet at least once monthly while school is in session, but in all cases, no less than four (4) times per school year. These meetings shall be held on school property. Extraclassroom activities shall not meet outside school property unless they have received the consent of their school principal.

 

Officers

 

         Each extraclassroom activity shall have a president, vice president, secretary, and treasurer. These officers shall be elected annually from among the membership by secret ballot.

 

Financial Procedures

 

         All extraclassroom activity funds shall be handled in accordance with the regulation for the safeguarding, accounting, and auditing of these funds. The advisor will insure that the student officers maintain a financial log of account activity. All monies will be collected in a locking bag and kept in a secure place; all checks will be made payable to Groton Central School District; and all monies will be transferred to the central activities treasurer at least weekly for deposit.

 

Investing Funds and Interest Earnings

 

         The central treasurer may entrust a portion of the fund in a time deposit account, certificate of deposit, savings account, money market interest account, or other investment approved by the Board of Education. The interest earned by the investment of fund money and the interest earned on the money held in a NOW (interest earning) checking account shall be credited in equal shares to the Middle School Student Council account and the High School Student Council account for benefit student activities sponsored by the two (2) student councils.

 

Inactive Clubs and Leftover Funds

 

         An inactive extraclassroom activity shall be defined as one having no financial activity for one (1) full school year. If an inactive club is identified, the central treasurer is directed to liquidate the leftover funds of this club in accordance with the following. Leftover funds of inactive or discontinued extraclassroom activities and of graduating classes shall automatically revert to the account of the general student organization or student council. Inactive clubs must follow the organizational procedures set forth in this policy to re-activate previously existing activities.

 

(Continued)


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SUBJECT:     EXTRACLASSROOM ACTIVITY FUNDS (Cont'd.)

 

Sales, Campaigns and Fundraising Activities

 

         The building principal shall provide information to the Superintendent on sales, campaigns and fundraising activities of all extraclassroom activity clubs, including the nature of the event, dates of operation, duration of sale or campaign, and means of solicitation (e.g., door-to-door, direct mailing, etc.).

 

Travel and Transportation

 

         All overnight trips, trips outside of a 70-mile radius of the School District, and foreign travel must receive approval from the Board of Education. The building principals and the faculty advisor shall provide a written itinerary to each student, along with a copy of the code of acceptable conduct and secure written permission from a student's parent/guardian for all long distance travel (outside 70-mile radius), overnight and foreign travel. All parents must be informed that in the event that the country is placed on a high security alert, travel may be prohibited. Parents will be informed of and offered the option to purchase travel insurance. Every effort should be made to provide the educational travel opportunity to all eligible students. The faculty advisor must ensure that there is sufficient adult supervision at all times.

 

         District transportation may be provided, upon timely and proper request, at cost. Each club will be invoiced for actual cost upon trip completion. Trip cost estimates may be obtained from the Transportation Department. Although use of private carrier is permitted, the faculty advisor is required to ascertain that the driver(s) are properly insured, properly licensed, and that the vehicle is appropriate, legal, and safe. The safety of all students and adults must be guaranteed.

 

Risk Management

 

         The building principals shall work with the business official to ensure that the District's exposure to any risk resulting from club activities or fundraisers is minimized. In all cases where a vendor will be using district facilities to conduct its event, the District requires a certificate of insurance with the District named as an additional insured. Periodically, the District may request that its insurance carrier conduct a review of the activities of its extraclassroom activities and may prohibit certain events based on the review results.

 

Equipment Acquisitions

 

         All equipment purchases shall be evidenced by official action of a majority of the club or activity members. Title to all equipment acquired with extraclassroom activity funds shall reside with the District and be carried as an insurable asset on its list of insurable values. All equipment shall be operated on district property, unless express permission from the Superintendent is secured to use the equipment or have it reside off-premises. Such equipment shall be tagged as district property but is available for exclusive use by the extraclassroom activity club acquiring the item.

 

(Continued)


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SUBJECT:     EXTRACLASSROOM ACTIVITY FUNDS  (Cont'd.)

 

Tax Exempt Status

 

         The extraclassroom activities of the District are not included in the exemption granted to the School District from New York State sales tax. Without exception, clubs and activities are prohibited from using the school's tax exemption. The taxable status of all fundraising events specified in the administrative regulations to this policy shall be enforced as listed by the central treasurer. Any event not specifically listed shall be deemed taxable unless a written determination that it is non-taxable has been issued from the business official to the central treasurer. The central treasurer shall be responsible for filing the periodic sales tax returns for the extra classroom activity funds.

 

Contracts, Commitments and Guarantees

 

         All contracts, commitments, and guarantees require approval of the District's purchasing agent. All commitments and contracts shall be the sole responsibility of the extraclassroom activity club giving rise to the transaction, regardless of change in advisors, membership or officers.

 

 

 

8 New York Code of Rules and Regulations (NYCRR)

Part 172

 

 

 

NOTE:  Refer also to Policy #8460 Field Trips and School Trips

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Adoption Date: January 14, 2008