PCSSD - 7.6 Activity Account

7.6 Activity Account

The District shall maintain an account of activity funds. The funds for the account are those revenues derived from the sale of tickets to athletic contests or other school sponsored activities; the sale of food other than that sold in the cafeteria; the sale of soft drinks, school supplies, and books; and fees charged by clubs and organizations.

Activity funds are considered “school funds” and as such may only be spent for school related purposes.

The Superintendent shall be the custodian of all activity funds and shall be responsible and accountable for the funds. The Superintendent may appoint a co-custodian for each school in the District who shall also be responsible for the activity funds he/she maintains.

 Gate Receipts and Admissions

The Board directs that admissions receipts of school events be adequately controlled. Each school principal will be responsible for the proper collection, supervision, disbursement and remittance of the charges for activities at his school. Admission to those school events for which an admission is charged ordinarily will be by tickets or special passes only. Adequate records will be maintained for accounting purposes. The Board will determine the admission prices for athletic events based on the recommendations of the Superintendent.



Legal Reference:    A.C.A. § 6-13-701(g)

Date Adopted:  01/11/83

Revised:  11/14/17