Skip to content

Management of Activity Funds - Coaches

This form is designed to inform coaches on the expectations from Avon Lake City Schools regarding their handling of funds associated with their activity accounts.

Please read through the Sections below and check the Statement of Acknowledgement.  You will then be prompted to take a short T/F quiz.

  • Purchasing Procedures

    The school district must follow standard required
    purchasing procedures for all student activities related to
    Fund 018, Fund 200, and Fund 300. These procedures
    include the use of purchase orders, certification by the
    treasurer of available funds, proper authorization
    procedures, and using the encumbrance system of

    1.     The documents to be used to process a purchase

    include: requisition, purchase order, receiving

    document, invoice, and advisor okay to pay. No

    purchase maybe made prior to the purchase

    order being signed bv the treasurer and

    purchasing agent.

    2.     Purchases can be approved based on anticipated

    revenues. (Or) Purchases can be approved based

    on cash fund balances.

    (You should choose one or the other scenario].

    The use of "blanket purchase order process" may

    be used for specific purposes approved by the

    treasurer’s office, and may only be held open for

    the period of time for an individual


    3.     The following are specific procedures to be

    followed to execute a purchase,

    a.     Originator prepares requisition and submits
    it to the principal or the supervisor for

    b.     Principal reviews requisition; if approved, it
    is forwarded to the ______________.          

    c.     ___________approves and completes

    pre-numbered purchase order and

    d.     Purchase order is forwarded to the
    treasurer's office for certification, signature, posting, and distribution of document.

    e.     Originator verifies receipt, compares with
    purchase order, and submits itemized
    shipping invoice to treasurer's office as
    correct and proper for payment.

    f.      Treasurer's office compares billing invoice
    and shipping invoice to purchase order for
    costs and adjustments.

    g.    Treasurer's office issues check for payment.

    4.     All disbursements are to be made by check
    prepared by the treasurer's office and supported
    by documentation authorizing the purchase and
    verified by a receipt for the purchase. They also
    should be verified for mathematical accuracy.

    5.     Identify the process to track outstanding
    obligations. The encumbrance system is the
    required method of handling this process.


    1.     Salaries for services that are the responsibility of
    the district or the district assignment. (1980
    O.A.G. 80-060)

    2.     Memberships that benefit individuals. (1975
    O.A.G. 75-021)

    3.     All items for personal use, (Ohio Constitution
    Article VIII, Section 4; O.A.G. 75-008)

    4.     Voluntary gratuities (tips). (1912 O.A.G. No.217)

    5.     Gambling and games of chance.

    6.     Alcohol and tobacco.

    7.     Contributions to promote a tax levy or bond issue.

    8.     Loans to employees, parents, students, or sponsors

    9.     Installment of lease purchases.

    10.   All other expenditures not included in the
    Purpose Statement/Budget and approved by the
    Board of Education.


  • Collection and Deposit of Cash

    Student activity programs have the ability to generate a
    significant amount of revenue. These procedures are
    designed to ensure accountability over cash receipts,

    1.        Pre-numbered student activity group receipts,
    cash registers supplying cumulative readings,
    specific pre-printed/pre-numbered tickets, or
    other auditable records, should substantiate all
    monies collected from any source, A well-
    documented audit trail is crucial.

    2.        In all cases where tickets are used, specific/pre-
    numbered tickets, that are stored inventoried and
    tracked by the treasurer's office, shall be used.
    Unsold tickets shall be verified, when they are
    returned, with the ticket accountability form and
    shall be available for audit.

    3.        Where it is not practicable to collect the cash in a
    central office, collections from various classes
    may be collected by cashiers and turned into the
    school district treasurer or properly designated
    depository on the business day following the day
    of receipt. If the total receipt does not exceed one
    thousand dollars, the cashier will deposit the
    money the following business day unless there is
    a policy adopted by the board of education
    permitting a different time period. This time
    period shall not exceed three business days
    following the day or receipt and the person must
    be able to safeguard the monies until such time
    that the monies are deposited. (Ohio Revised
    Code Section 9.38) Check your policy decision on
    this matter,

    4.        Cash registers

    a.        Registers should be sealed without resettable

    b.        Total should reconcile with sales,

    c.        Tickets or tapes supporting "over rings"
    should be retained,

    d.        Approval should be obtained for all voids or

    5.         Forms

    a.    All forms are to be pre-numbered.

    b.     Perpetual inventory should be maintained on
    pre-numbered collection forms, receipts,
    tickets, etc. Any discrepancies shall be
    investigated and resolved.

    c.     Pre-numbered forms shall not be printed in
    the school-printing department,

    d.    Advisor shall keep records of collections by

    e.    A pre-numbered receipt shall be received for all money turned over to the cashier.

  • Fundraising

    1.        Fundraising is defined as an organized activity of
    soliciting and collecting money for school or
    nonprofit purposes. Contributions and collections
    derived from school-sponsored fundraising
    activities shall be deposited in the school district

    2.        Income from a fundraiser must be for the purpose
    indicated on the Fundraising Request Form.

    3.        Fundraising activities are to benefit students, so
    fundraisers to cover operating costs are not
    permitted. Fundraisers cannot be used to
    supplement a staff account in the school activity

    4.        Fundraising should be administratively efficient
    or else have an important instructional purpose.
    Fundraising activities should require less effort
    (cost less) than the expected revenue to be
    generated, including the effort required to
    administer the fundraiser (record-keeping,
    counting money, making bank deposits, etc.),
    unless the value of the instructional purpose
    outweighs the cost of administration.

    5.     Fundraising proceeds must benefit the entire
    group of students involved, regardless of
    participation in the fundraising activity. There will be no fundraisers tracked by individual

    6.     Fundraisers where items are sold, whether they
    are purchased or donated or both, require the use
    of a fundraiser worksheet, which is used to recap
    the profitability of a fundraiser sales cycle. The
    fundraiser worksheet shall be completed and
    turned in with other end of fundraiser documents.

    7.     Fundraiser activities such as concessions,
    bookstores, pencil machines, and other activities
    involving inventory for sale shall use an inventory
    control worksheet. The inventory control
    worksheet shall recap the flow of inventory
    monthly and identify overages or shortages; it is
    not designed to measure profits.

    a.     Number and type of tickets sold (i.e. adult or

    b.     Disbursement of items to be sold to students (i.e.
    John Jones received one case of candy bars on 8-

    c.     Receipt of money from students (i.e. John Jones
    returned $40 for one case of candy bars on 9-1-

    d.     Explanation for shortage of items (i.e., lost, stolen)
    and attempts made to retrieve these items. Also, a
    description of how this can be avoided in future
    sales may help if the auditors look at your fund.

    Forms that may assist you with this record-keeping are
    located in the forms section of this book and are available
    in the school office or from the treasurer's office.

    Fundraiser Process

    Beginning of School Year

    Complete and submit Purpose statement and Activity
    Budget to the treasurer.

    In Preparation for a Fundraiser:

    Complete and submit Fundraising Request Form attaching
    requisitions for all expenditures required in the course of
    the fundraiser.

    During the Course of a Fundraiser:

    Funds must be deposited within 24 hours of receipt (per
    Ohio Revised Code guidelines). This can be accomplished
    two ways:

    1.     Funds can be deposited directly to the bank with a
    deposit recap sheet sent to the treasurer's office
    [building secretary may assist you with this).

    2.     Funds can be submitted to the treasurer's office
    for deposit, with a deposit recap report.

    Accurate records of the following must be kept (if

    1.     Number of items on hand to be sold (i.e. cases of
    candy bars)


    Upon Completion of a Fundraising Project:

    Complete and submit Profit and Loss Statement and Ticket

    Accountability Recap if applicable. These forms will be returned to you by the treasurer's office.

    Maintain all forms of record keeping used during the
    course of the sales project - these may be used for audit
    purposes either by the Auditor of State or for internal

    The Do's of Fundraising

    Do check to be sure the fundraiser fits your district's
    fundraising guidelines,

    Do check and closely follow any board policies regarding
    contracts and expenditures of funds for the procurement
    of goods and services.

    Do review contracts carefully prior to having an
    authorized person sign:

    a.     Check quantities ordered carefully

    b.     Check prices; be sure they are the same as quoted

    c.     Be sure all verbal commitments are in the written

    Do be sure a responsible party has signed or does sign the
    contract on behalf of the company or group providing
    services/materials for your fundraising project.

    Do provide for the return of unsold merchandise in the

    Do check the delivery slip and count, count, count!

    Do require strict accounting for all goods and funds for all

    a.        Set up stringent safeguards on the quantity and
    total value of merchandise that may be signed out.

    b.        Require students and other sellers to sign for the
    materials they take,

    c.        Give receipts for all goods or money received
    from students or other sellers.

    d.        Remember - YOU as the advisor are responsible
    for all funds/merchandise and the loss of the

    Do make safety of participants a major concern:

    a.        Provide for actual physical supervision of
    "activity" fundraiser (such as car washes)

    b.        Establish safety precautions to prevent injury to
    students and property during events.

    c.        Require a check for instruction of the involved
    students in the safety precautions pertinent to the
    activity and to the use of any equipment involved
    in the activity,

    d.        Provide for a safe check of any equipment to be
    used in the project.

    e.        Check to see that all safety precautions have been

    f.         Monitor events and institute further safely and or disciplinary precautions as experience suggest.

    DO consider providing parent/volunteer supervisor for
    door-to-door sales/collection:

    a.        Use maps and assigned areas.

    b.        Schedule check-in times and places

    Do deposit funds collected within 24 hours.

    Do use your student conduct code and normal school
    discipline to collect money or goods owed by a student. 

    The Don'ts of Fundraising

    Don't allow an activity to be school sponsored unless you,
    as the advisor, can control all aspects of the event/sale,

    Don't sign for goods that may make you personally liable
    for payment under the terms of the contract.

    Don't allow students to take more items than they can
    reasonably sell quickly.

    Don't allow the acceptance of "special gifts" or "special
    bonuses" for undertaking the fundraiser or for achieving
    certain quotas by yourself of your staff.

    Don't allow supervisors of physical activities to encourage

    Don't allow students to perform beyond their level of
    training and experience.

    Don't cash checks for anyone - you are not a bank and any
    diversion of funds can be potential cause for loss of license.

    I have read and understand the expectations of the Avon Lake City Schools regarding the mangagement of activity funds associated with my accounts.

    When you click on the "SUBMIT" button you will be redirected to a page where you will take your brief T/F quiz.  The minimum requirement to pass this quiz is 100%.

  • Latest Photo Galleries

    View More Galleries



    New Story: Avon Lake High School Boys Varsity Hockey beat Bay High School 7-2…

    Yesterday · reply · retweet · favorite