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Activity Funds

Excerpt from Policies CFD (Regulation)

Guidelines and procedures for the expenditure of District and campus activity funds are detailed in the Financial Information Resource Manual (FIRM). Expenditures must conform to the District’s educational purpose and provide a commensurate benefit to the District or its students through one or more of the following standards. The expenditure must:

1. Coincide with the District’s vision, mission, and/or core values;

2. Provide for increased student achievement;

3. Create and maintain a safe, orderly, and nurturing environment;

4. Develop and maintain effective and efficient operations;

5. Cultivate an awareness of diverse cultures, environmental issues, and community service;

6. Promote District and/or school spirit; or

7. Enhance the morale of students and/or faculty.

Each School will have and maintain a student activity account to manage class, organization, and other funds for the student body.  All monies will be handled according to procedures published in the FIRM or on the District’s Web site.

Accepting Checks or Credit Card Payments


Parents should be advised regularly, through campus/department handouts about RRISD’s Check Acceptance Policy and that checks sent to RRISD for fundraisers, instrument rentals, club functions, lunch tickets etc. must have Acceptable Check information. Checks that are missing information will not be taken.

RRISD Check Acceptance Policy is as reads: In the unlikely event that your check is returned unpaid by your bank, we may redeposit your check electronically. Additionally, you understand and agree that we may electronically collect a returned check fee of $30.00 plus applicable sales tax. The use of a check for payment is your Acknowledgement and Acceptance of this policy and terms.

  • Checks will be accepted only for the amount of purchase.
  • Post dated checks are not acceptable.
  • An Acceptable Check should contain:
  • Name
  • Address
  • Phone number
  • Drivers License number
  • Checks must be deposited every three days.
  • Campuses must display stickers identifying the contracted collection company.

Credit Card Payments

Departments not authorized to accept credit card payments must contact Financial Services prior to initiating transactions.

Departments that are approved to accept credit card payments must verify that each card presented is a valid card prior to initiating a transaction. The validity of a card is confirmed by examining the back of the card for the 16-digit credit card number, 3-digit CID number, a 4-digit expiration date and the cardholder’s signature. Comparison to a photo ID would be an added assurance.

The cardholder must sign and date the original copy of the transaction document, receipt, bill of sale, etc. The original copy will be forwarded to Financial Services for processing.

Payments and refund processing is the responsibility of Financial Services and all documentation should be delivered in person to the Accounting Department.

Accounts Receivable
Accounts Receivable invoices will only be issued for those items to be paid by an outside entity. Checks should be sent to the Accounting Department for payment of accounts receivable within thirty (30) days of billing.
Activity Fund Types
Activity Fund consist of monies received and held by the campus to be expended or invested for the benefit of students in accordance with District policy. Specifically, activity funds accumulate from the collection of student fees and various school approved fund raising activities.

Types of Activity Funds
There are two types of activity funds that are common for Texas public Schools. The first is a clearing account that is used for items such as school pictures, yearbooks, class rings, etc. These funds shall be used to promote the general welfare of each school and the educational development and morale of all students.

The second type of activity fund is the property of student groups, i.e. student council, pep squad, etc. The school district is required to provide stewardship by properly accounting for these funds. Decisions on the use of club funds are the concern of the specific student groups to whom the funds belong, as long as the decisions regarding the use of the funds do not conflict with Board policy and/or legal regulations or restrictions.

To secure the deposit of public funds, all activity funds must be deposited with the district’s banking institution. Additional bank accounts are strictly prohibited.

Bank Reconciliation
The Accounting Department performs the bank reconciliation for all campuses.
Career and Technology Accounting
All Career and Technology labs will charge a lab fee to cover the cost of lab materials. These funds will be reviewed by the Director of Career and Technology Education on an annual basis to ascertain that they are reasonable and customary. If a particular job is much larger than normal or complications arise, an additional fee may be assessed. However, the total fee charged should not exceed rates which exist in the private market.

Supplies which are to be used in the project are to be purchased from the shop fee account. The instructional budget should only be used to purchase items for instructional purposes. If it becomes apparent that project materials were purchased in error from the instructional budget, the budget must be reimbursed.

Funds generated by the students on projects during instructional time must be used for instructional purposes and are deposited to the shop fee account. Funds generated after school hours pursuing the same type of activity may be deposited to the club account. Any product cost must be reimbursed by the club to the appropriate account — i.e. instructional budget or lab fee.

All funds generated by the students during regular fund raising activities such as bake sales, car washes, etc., will be deposited to the club account. These funds may be used for banquets, award jackets, etc.

All Career and Technology activities require a work order. Those labs which have parts and supplies directly associated with a specific project must forward a copy of the uniquely numbered work order to the campus business agent (bookkeeper) upon acceptance of the job. This will provide the campus business agent (bookkeeper) with a method to track the job.

The work order number and customer name must be noted on all invoices and receiving documents. The instructor will note the item and invoice number in the parts section of the work order. The campus business agent (bookkeeper) will adjust for any mark-up of the item cost.

Upon completion of the job, the customer will be required to take the work order to the campus office for payment. The campus business agent (bookkeeper) will complete the job ticket by providing for any necessary mark-up of the cost and applying the appropriate fee. All parts and supplies will be taxed at the appropriate rate. There is no tax due on any shop fee charged. Tax will be collected for parts and supplies only.

The campus business agent (bookkeeper) will not be authorized to provide payment for any goods and services which cannot be traced to a specific work order. Therefore, it is very important that the work order number or the word “stock” appear on all invoices. Jobs which carry an anticipated part cost greater than $50, will require a 50% deposit of the estimated charge. Charge accounts cannot be opened for students or other customers. The completed item must be retained until such time as payment is received.

Cash Receipt Procedures
All cash collections received by the campus or various student organizations for fees, dues, fund raising, etc. must be deposited twice per week. All funds must be supported by some type of record documenting the source and amount of funds (tabulation of monies collected form, cash receipt form, ticket sales record, etc.)

The accuracy of the records and money must be immediately verified by counting all currency and coins and running an adding machine tape of any checks submitted. The totals should be compared to the totals reflected on the supporting documentation and any differences reconciled.

To secure the deposit of public funds all activity funds must be deposited with the district’s banking institution.  Additional bank accounts are strictly prohibited

Individual campus/department administrators do not have the authority to enter into contracts and/or grant agreements without the express written approval of the Chief Financial Officer.
Monthly Collections
Monthly Collections

The campus will assist the district in collections of various fees. The campus will deposit the funds and the Finance Department will perform monthly wire transfers from the campus activity fund account to the District operating fund.

Examples of collections are:

  • Athletic Equipment Fees
  • Band Festival Tickets
  • Instrument Usage Fees
  • Property Damage Fees
  • Sales Tax
  • Summer School Tuition Fees
Private Lessons
Activity Funds and Private Lessons

Using club or campus activity fund monies for private lessons is not an appropriate expenditure as it does not provide for the general welfare of all of the participating individuals in the organization, but rather benefits only one student.

Funds donated by booster clubs, PTAs or parents which have been earmarked by the donors specifically for private lessons are acceptable. These funds should be segregated from other activity fund accounts and posted to an account titled “Private Lessons”. It may be necessary to setup an account for each Fine Arts Department, e.g., Private Lessons Band, Private Lessons Choir etc.

Returned Checks
Handling charges for returned checks will be $30.00 plus applicable sales tax. Individuals with outstanding returned checks must pay the contracted collection company.

The campus should not collect for returned checks as this could cause paid items to be inadvertently forwarded to the collection company. Refer the individual to the contracted collection company.

Any collections received will be transferred into the appropriate Student Activity Fund by the Accounting Department. A “Check Payable Report” will be provided to show who has paid for the month.

Student Organizations
A student organization is one which has been properly approved by the campus principal and consists of elected student officers and a faculty sponsor. A roster of newly elected officers is to be furnished to the principal by October 1st of each school year. Clubs which do not elect officers and/or hold regular activities for two consecutive school years will be considered inactive and any balances transferred to the principal’s activity account.

The sponsor of each school organization is required to ensure that adequate financial records are maintained. These records, which are subject to audit, should include, at a minimum, the following:

  • Monthly Detail General Ledger Report
  • Sponsor’s copy of cash receipt forms
  • Sponsor’s copy of invoices or disbursement vouchers
  • Minutes of each meeting which detail, at a minimum, attendance, approval of expenditures, discussion of fund raising activities and approval of financial status.

Miscellaneous Activity Fund Guidelines page offers more guidelines on Scholarships and High School Graduation Class traditions.

Student Pictures
Arrangements will be made each school year for individual student pictures to be taken. All commissions from the sale of student pictures shall be retained by the campus and deposited in the Campus Activity Fund.

Campuses must select a vendor from the approved list of providers. Contact Purchasing Department for a complete list of vendors for the current school year.

Vendors selected for handling student pictures ordinarily handle the collection and reporting of sales tax on pictures.

Textbook Collections
State-owned textbooks that are lost or destroyed by students will be paid for by the responsible students.

  • The price will be the state contract price.
  • A receipt should be issued for the money collected.
  • Money should be deposited immediately into the textbook account at the campus.
  • Refunds for books which are subsequently returned are to be made from the textbook account. All refunds must be made within the same school year and should be made payable to the student’s parent or guardian.
  • Collections for books and damages are to be identified accordingly and forwarded to the Accounting Department at the end of each school year.
Transfer of Funds

Periodically it may be necessary to adjust accounts due to errors in posting or to record the transfer of funds between accounts. Appropriate supporting documentation must be attached to all transfers. Examples would include a signed request by the sponsor and club president to transfer funds, invoice copy, etc. All transfers must be approved by the principal.