Revenue Earning Activities
A. Lost or Damaged Textbooks
Amounts collected are deposited into a Textbook account, and then remitted to APS Instructional Materials at the end of each school year. The check is made payable to the Board of Education. The school’s operational textbook account is credited for the amount remitted. Instructional Materials will mail a reminder notice annually.
B. Lost or Damaged Library Books
Lost or damaged library books must be paid for by students and the monies collected shall remain at the school and must be spent only for library books or other library needs. If funds are collected for another location, funds must be deposited in the receiving school’s activity fund account and an activity fund check for the exact amount must be sent to the original location.
C. Building Usage Fees
Usage of the facilities by outside organizations requires the completion of a Building Usage Form which must be submitted to the Facilities Usage Specialist for final approval. Once submitted, the form will be assessed for any facility usage fees in accordance with the APS Procedure Directive. Any proceeds generated from the rental of school facilities and/or properties are a direct responsibility of the Board of Education. Monies may not be collected at the school site for facility usage. Call the Facilities Usage Specialist for District guidelines regarding building usage fees and for the appropriate forms.
D. Athletics - Ticket Sales for Admission to Athletic Events
Initially, athletic gate receipts (cash collected for ticket sales) are to be deposited into a specifically identified school activity fund account. Athletic gate receipts that are to be deposited to a school’s own activity fund (on-campus activities) will be deposited in the appropriate bank on the school day following the athletic event.
Tickets are to be available for athletic events charging for admission. Tickets being checked out for ticket sales must be recorded in an APS Athletic Department issued ticket log. A Gate Receipts Report (sample Form D-8) must be completed and submitted to the school bookkeeper with the gate receipts.
In accordance with district policy and by the monthly due dates set forth by the APS Athletic Department, the following is to be submitted to the Athletic Department:
- Two (2) copies of each Gate Receipts Report
- A single check totaling the amount of all Gate Receipts Reports
School athletic gate receipts are not to be collected without the issuance of an APS Athletics Department pre-numbered ticket. The pre-numbered tickets are supplied by the APS Athletics Department and must be used for all APS athletic events charging for admissions, and reconciled in accordance with district policy. The cash collected and the tickets sold must balance.
Cash distributed for start-up change along with cash collected for ticket sales must be counted by the person(s) issuing start-up change, selling tickets, reconciling ticket sales, and making the gate receipts deposit (i.e. bookkeeper, ticket seller, and athletic director).
The athletic gate receipts ticket reconciliation process is outlined in the APS Athletic Department Seasonal Event Management Handbook for school athletic directors and gym masters.
E. Dance, Plays and other Admissions
Any tickets used for admission into school activities or events must be pre-numbered. This will help with an inventory of how many admissions were paid for.
F. Monetary Donations Received
Public donations received may vary in cash and supplies. If possible, obtain a letter stating the intended use of the donation. Donors should be informed that their contributions are deductible as provided in Section 170 of the Internal Revenue Code.
Be sure sponsors are aware that they need to notify the secretary/bookkeeper when a donation is received. Donors must be receipted by either the sponsor or the bookkeeper for cash and/or check donations. Like all other revenue, the district is required to issue receipts for revenue received. It is recommended that the receipt be sent with a standard “thank you” letter. (sample Form D-18)
Grant Management must be contacted when a staff member (administrator or teacher) has been awarded a grant on behalf of the school. Grant Management will determine who will manage the grant (either Grant Management through Lawson or the principal and secretary/bookkeeper using the school’s activity funds). You may also want to refer to the Procedural Directives for Grants and Applications for Grants for more information.
H. Sale of Class Products to Public
Sale of goods produced in class must be deposited into activity funds. However, when goods become the students’ personal property from having paid class fees for materials, then the students may keep the proceeds.
Each purchaser (student or staff) must be issued a receipt (Activity Three-Part Receipt or $25.00 and Under Form). All costs, including shipping and any additional costs, must be the minimum sale price of the yearbook.
J. Damage to Building/Equipment
When students are charged for damages made to APS property, the funds should be deposited into the school’s activity fund account. The check is made payable to the Board of Education when the funds are remitted.
K. Field Trip Insurance
Some field trip activities require the purchasing of activity fund insurance. The check is made payable to the Board of Education. Contact APS Risk Management for guidelines regarding activity trip insurance and for the appropriate forms.