You are here: Home Internal Audit Activity Fund Manual Chapter I - Activity Fund Accounting Responsibility


Regardless of the methods used to finance school activities, the APS Board of Education is ultimately responsible for activity funds.  However, actual control and operation of these funds are delegated to the respective school principals.

School activity funds are subject to the same federal and state laws and district policies as all other funding types. These include the Public Purchase Act (Procurement Code), the New Mexico Manual of Procedure for Uniform Financial Accounting and Budgeting for School Districts, APS Board Policy and District Procedural Directives, and all other laws and regulations pertaining to school finances.

All site administrators, secretary/bookkeepers, club sponsors, activity directors, athletic directors, and anyone else dealing in the raising of, or spending of, activity funds are required to familiarize themselves with the requirements of the District’s Activity Fund Manual. This manual clearly states the procedures that must be followed in the handling of activity funds.

The Board of Education shall require that accurate records be kept of all monies collected and disbursed, in accordance with 6-10-2 N.M.S.A., 1978 Compilation, as amended:


Cash Books for Public Money; Daily Balancing, Public Record


“It shall be the duty of every public official or agency of this State who receives or disburses public monies to keep in his office a cash book wherein shall be entered daily, in detail, all items of receipts and disbursements of public monies, and which shall be balanced daily so as to show the balance of public monies on hand at the close of each day’s business; and such cash book shall be a public record and shall be open to public inspection.”

No activity fund account shall ever be permitted to incur a deficit balance.
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