Albuquerque Public Schools
PK10 Parent Organizations and Booster Clubs
Parent organizations should not commit the students or the school community to activities which impinge on instructional time or require inordinate amounts of time, effort, or money. It is essential that activities, which use the name of the school or implied support of the school or the District, adhere to the policies, procedures and financial safeguards normally expected of public bodies. For the protection of the parent groups and the schools, adherence of all parent groups is necessary. School personnel must ensure that the guidelines are adequately distributed and implemented.
Although parent organizations or booster clubs are affiliated with the school in the sense that they carry the name of the school and all their activities must be approved by the principal, such clubs are sole and separate entities from the school and are responsible for their own Compliance with applicable Federal and State regulations.
Although parent organizations or booster clubs are affiliated with the school in the sense that they carry the name of the school and all their activities must be approved by the principal, such clubs are sole and separate entities from the school and are responsible for their own Compliance with applicable Federal and State regulations.
Organizational Bylaws
An organization of parents or community leaders affiliated with a school must develop a constitution and/or bylaws. Those documents must be approved each year by the principal, in writing, and be filed in the principal's office. The school principal must authorize the use of the school’s name each year prior to approving any of the group’s activities. The principal will use the APS Authorization/Denial of Parent Organization/Booster Club form to document authorization/denial. A copy of the signed form will be provided to the Organization/Club as well as maintained on file in the Principal’s office and the APS Finance Department. The organization’s bylaws must contain the following.
- The name of the organization.
- The objective of the organization including the statement, "This organization will abide by all School board and administrative policies and procedures."
- Eligibility for membership and membership enrollment procedures.
- Officer selection, election procedures, and duties of each officer.
- Bonding documents for signatures from licensed insurance company within 30 days of receiving $2,500.
- The principal or designee who will serve as an ex-officio officer of the organization.
- Specific fiscal auditing and accounting procedures established by each organization. The disbursements must require the signature of two persons designated by the membership in accordance with accepted practice.
- The Statement: "This organization (or club) will abide by all School Board and administrative policies and procedures." As relates to Parent Organizations and Booster Clubs.
- In the event that the organization dissolves or is dissolved by the principal, language indicating how the group will handle remaining funds must be included.
Business will be conducted in open meetings, with adequate notification of all meetings to all members, and summary of proceedings kept. A copy of the summary of proceedings must be on file in the Principal or Activities Director's office.
Finances
Any activities or fund-raising projects initiated by the organization and which involve the use of the name of the school must be proposed, in writing, and be authorized by the school principal or designee before the activity commences or any final arrangements are made.
A parent organization or booster club may conduct a fund-raiser on campus or APS property (i.e., Wilson/Milne stadiums, etc.) after receiving approval from the school principal. The fund-raiser may not involve any type of gambling (i.e. raffle sales, Las Vegas night, etc.).
If the fund-raiser is held during the school (duty) day, including Book Fairs, funds must not be handled by students and/or APS employees if they are to remain outside of the school’s activity funds. All funds handled by students and/or APS employees are considered to be school activity funds and must follow all procedures applicable in the APS Activity Fund Manual.
If the fund-raiser is held after the school (duty) day, funds may be handled by students authorized by their parents. These funds are not activity funds, because the students are under their parents’ jurisdiction when the school day is over. Parent organizations/booster clubs must make arrangements for revenue collection by a non APS employee. One option may be to provide a drop safe/lock box at the school in which students/parents may deposit revenue.
APS employees may not be involved in financial activities of the organization in any way. This includes ordering items, making sales, collecting money or signing checks. If an APS employee handles funds, they become public funds. The employee’s work relationship with the District takes precedence over their relationship with the parent organization. This only states that students and employees handling funds may cause treatment as activity funds. This does not preclude these people from helping the fundraising in other capacities.
Clubs may not use the school’s tax exempt number for any of their activities. They must obtain their own tax exempt numbers.
Organizations must maintain their own accounts outside of the school. However, organizations are required to submit a detailed financial report of expenditures and revenue to the principal and APS Finance Department. Parent organizations (i.e., PTA, PTO, Booster Clubs, etc.) must submit their report by the 31st of July, for the preceding school year. Organizations affiliated with school athletics must submit their detailed report of expenditures and revenue within 6 weeks after the end of their season.
Organizations may not use the school’s mailing permit for mailings.
Fees may only be charged for purposes incidental to the related school program, whereas school fees would cover items required to support the basic program.
Hiring contractors or employees to provide services to be paid by the auxiliary group are permitted once the proper employment status and payment method is determined and approved by the District. Contact the APS Director of Accounting at 880-3761.
Organizations whose gross annual income exceeds $100,000 are required by State Law Section 6-5A-1 NMSA 1978, to have an annual audit of their financial affairs. The organization/club is financially responsible for the audit. The APS Internal Audit Department does not perform audits of these organizations.
Cross Ref.:
- Board Policy K.01
- APS Activity Fund Manual
- APS Activity Fund Manual
Forms:
NSBA/NEPN Classification: KBE
Revised: May 1995
Revised: April 1996
Revised: June 1997
Revised: November 2006