Guidelines for Student Activity Programs - ohioauditor.gov

1 Guidelines for Student Activity Programs _____ June 2018 Dear school District Officials and Student Activity Advisors: A program of co-curricular activities established by the board of education should ensure that young people have an opportunity to take part in co-curricular and extra-classroom experiences; should provide efficient procedures for their creation, operation, and dissolution; and should outline a system for the safeguarding, accounting , and internal control of extra-classroom Activity funds.

2 The raising and expending of Activity monies by Student bodies should have but one purpose: to promote the general welfare, education, and morale of the students and to finance the normal, legitimate co-curricular activities of the Student body organizations. As the number, size, and complexity of schools in the State of Ohio has grown, much development concerning how these activities should be financed and how they should be administered has taken place. These Guidelines , along with the accounting system prescribed in Chapters 117-2 and 117-6 of the Ohio Administrative Code, have been developed for better accounting and management of Student Activity Programs .

3 I would like to emphasize, however, that these Guidelines are only one method used to serve your official needs. The Auditor of State's office, through its Local Government Services Section staff, stands ready to provide personal consultation on fiscal and procedural matters at your request. Thank you for your service. Sincerely, Dave Yost 88 East Broad Street, Fifth Floor, Columbus, Ohio 43215 3506 Phone: 614 466 4514 or 800 282 0370 Fax: 614 466 4490 2 3 This page is intentionally left blank.

4 Guidelines for Student Activity Programs Authority, Policy Development and Management _____ 4 TABLE OF CONTENTS Authority Legal Authority and Principles of Student Activity Policy Development General Student and District Managed Activities Fund Raising Purchasing Private Travel Dormant Internal Non- school Management of Student Activity Programs Types of Funds: Fund 200 - Student Managed Student Activity Fund 300 - District Managed Student Activity Budgetary Collection and Deposit of Legal References Legal Requirement for Student Activity Programs Authority, Policy Development and Management _____ 5 AUTHORITY Legal Authority and Establishment Ohio Revised Code Section permits a board of education to expend funds for Student Activity Programs .

5 This section states: 1. The board of education of any school district may expend monies from its general revenue fund for the operation of such Student Activity Programs included in the program of each school district as authorized by its board of education. Such expenditures shall not exceed five-tenths of one percent of the board s annual operating budget. 2. If more than fifty dollars a year is received through a Student Activity program, the monies from such a program shall be paid into an Activity fund established by the board of education of the school district.

6 The board shall adopt regulations governing the establishment and maintenance of such fund, including a system of accounting to separate and verify such transactions and to show the source from which the fund revenue is received, the amount collected from each source, and the amount expended for each purpose. Expenditures from the fund shall be subject to the approval of the board. The following is a list of Student Activity Programs which may be established by any school district s board of education: A.

7 Academic oriented activities: 1. Subject Oriented Activities a) Art b) Debate and Speech c) Drama d) Literary e) Mathematics f) Photography g) Science h) Social Studies i) Journalism 2. Language Oriented Activities a) African Language Clubs b) Asian Languages Clubs c) European Languages Clubs d) English Languages Clubs (as foreign) e) French Club f) German Club g) Russian Club h)

8 Spanish Club Guidelines for Student Activity Programs Authority, Policy Development and Management _____ 63. Music Oriented Activities a) Music Combos b) Dance Band c) Drum and Bugle Corps d) Marching Band e) Pep Band f) Instrumental Ensemble g) Vocal Ensemble h)

9 Glee Club i) Music Production 4. Honor Societies a) National Honor Society b) National Junior Honor Society c) Local Honor Societies 5. Other Academic Oriented Activities B. Occupation Oriented Activities 1. Distributive Education Clubs 2. Future Homemakers 3. Future Farmers 4. Future Teachers 5. Industrial Arts Clubs 6.

10 Junior Achievers 7. Office Education 8. Student Nurses 9. Vocational Industrial Clubs C. Sport Oriented Activities 1. Boys Sports - Team a) Baseball b) Basketball c) Soccer d) Softball e) Volleyball f) Football g) Hockey h) Aquatics i)