Activity Funds
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General Information
- Responsibility for Activity Funds
- Auditing of Activity Fund Records
- Fixed Assets Purchased with Student Activity Funds
- Special Activity Accounts
- Staff Meals (Campus Activity Funds)
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- Staff and Student Incentive Awards
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- Student Activity Funds vs. Outside Organizations
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Payment From Funds
- Purchasing Policies
- Purchase Order Procedures - 461 Campus Activity
- Check Request Procedures – Campus Activity Funds (461)
- Check Request Procedures – Student Activity Funds (865)
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Fundraisers
- Acceptable Fundraising Activities
- Prohibited Fundraising Activities
- Sponsor Fundraising Instructions
- Cash Receipts
- Disbursements
- Crowd Funding/ Online Fundraising/ Pay Pal
- Change for Fundraisers
- General Admission Events
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- Fundraising Parameters
- Reporting Loss/ Theft
- Sales Tax
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Responsibility of Sponsors
- Required Sponsor Forms/E-Course
- Cash Receipts
- Disbursements
- Fundraising Approval Form
- Fundraising Financial Report
- Monitoring Account Balances
- End of Year Responsibilities
- The Do’s and Don’ts of Being a Sponsor
- Being an Effective Sponsor
- Follow these suggested steps for organizing and record keeping for your club
- Student Activity Club Guidelines
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Bookkeeper Responsibilities
- Required Forms/E-Course
- Monthly Report of Account Transactions
- Negative Balances
- Dormant Accounts
- Fundraising Approval Form (SAF-112) - Eduphoria
- Fundraising Calendar
- Fundraising Financial Report (SAF-114) - Eduphoria
- Safeguarding Supplies
- Activity Fund Bookkeeper Checklist (SAF-119)
- Yearly Procedures: Beginning of the School Year
- Yearly Procedures: End of Year Sponsor Checkout
- Training New Student Activity Club Sponsors
- Records
- Previous Years
- My School Bucks (MSB)
- Hometown Ticketing (HTT)
- Training and Activity Fund Resources
- Manuals
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When placing orders for taxable merchandise you must ask the vendor to include tax on invoices for all orders purchased with student activity (865). These taxable items from student activity (865) are for students/individuals personal use.
A few examples of what is considered personal use are spirit items, athletic programs sold during football games, clothing (cheerleader uniforms, t-shirts, shoes, etc.) student store items and other supplies sold throughout the year, yearbooks, staff shirts purchased by the staff, books sold to students at book fairs (vendor pays the sales tax), purchases from the faculty/hospitality, etc.
Exempt organizations qualify for a one-day-tax-exempt sale during the fall and spring. The merchandise for sale must be transferred by the qualified exempt organization to the purchaser in a 24-hour period. An example, in order for t-shirts to qualify as a one-day tax exempt sale, all the t-shirts must be delivered by the student club to the purchasers in a 24-hour period. Payment, however, does not have to be collected in this 24-hour period.
If there are t-shirts left over, they may be sold but sales tax would have to be charged. The one-day tax fee sale applies to all sales regardless of whether or not the exempt entity realizes a profit or gain from the sale.
Sponsors should include sales tax in the amount of purchase when selling or purchasing items for students/individuals. If the club is using the sale as a tax free day (fundraiser) it must be indicated in writing on the SAF-104 and on the invoice. The sponsor must also note on the Fundraising Approval Form in Eduphoria that this is a tax-free sale.