Extra-Curricular Activities Fund

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Extra-Curricular Activities Fund
Procedure For Handling Monies Raised by Your Club

• Watertown High School
• Case Middle School
• H.T. Wiley School

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• Extra-Curricular Classroom Activity Clubs are
  those operated by and for the students with a
  staff advisor(s). Moneys are usually collected
  voluntarily by pupils and are spent by them as
  they see fit so long as they abide by established
  regulations.

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• A Club Charter must be filled out and handed in
  
• Club Charter
• Name of the Club Foreign Language Club
•  
• Purpose of the Club To introduce
•  
•  
•  
• Club Advisor and Student Officers Advisor
  Mrs. Pierce
• President Steve HerneVice President Amy
  StoneTreasurer Bob Evans
• Secretary Melissa Morse
•  
• Board Approved Yes or NoThis form should be
  filled out by the Advisor of the Extra-Curricular
  Activity ClubA list of members need to be handed
  in.

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• Minutes need to be recorded. This includes date,
  beginning and ending time, place of meeting,
  items discussed during the meeting and the
  results of any voting that may have occurred.
  Please hand in bi-weekly to Mrs.
  Parker-NewellName of Club Foreign Language
  Club
•  
• DATE/TIME Sept. 8, 2014 - 300 p.m.
•  
• LOCATION Room 212 ATTENDANCE
• (Attach a sign-in sheet)
•  
•   DISCUSSION LEFT FROM LAST MEETING Fundraiser
  for Homemade Pizza sales
•  NEW BUSINESS How many students each student
  is going to sell and hand in date for all sales.
•  
• COMMITTEE REPORTS voted on final sale date
•  
•  OLD BUSINESS Homemade Pizza Sales
•  
•  ADJOURNMENT TIME 345 pm
•  
•  NEXT MEETING DATE, TIME AND LOCATION Sept. 12,
  2014 300 pm Room 212

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09/08/2013
Foreign Language Club
Homemade Pizza Sales
Room 212
Must have Students original Signature
Please hand in bi-weekly to Mrs. Parker- Newell
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• The Activity Treasurer (student) should have a
  folder that includes a general ledger sheet
  listing all their transactions and balances along
  with their receipts from Deposits or
  Disbursements.
• This folder can be obtained from Sally
  Parker-Newell.
• Sample Form next slide

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Sample of General Ledger Sheet for Clubs
General Ledger Foreign Language Club 2014-2015 General Ledger Foreign Language Club 2014-2015 General Ledger Foreign Language Club 2014-2015 General Ledger Foreign Language Club 2014-2015 General Ledger Foreign Language Club 2014-2015 General Ledger Foreign Language Club 2014-2015 General Ledger Foreign Language Club 2014-2015
Date Transactions Check R/V Debit (Deposit) Credit (Checks) Balance
9/11/2014 Beginning Balance         235.00
9/12/2014 Deposit From School From Homemade Pizza Sales   R3344 500.00   735.00
9/19/2014 Payment For Homemade Pizza Sales 1356 V345   250.00 485.00
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Extra-Curricular Forms

• Fill out the appropriate Deposit/Disbursement
  form and put it in Sally Parker-Newells mailbox
  or give it to her directly.
• (Do not leave money in her mailbox)
• Deposit and/or Disbursement forms, along with a
  blue tally sheet, can be picked up in the main
  office in each building.

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To Make a Deposit

• All money must be deposited within three days
  from the time you collect it
• Obtain a deposit form and a blue tally sheet from
  the main office
• Advisors are to deliver the deposit to Sally
  Parker-Newell
• (Case makes their own deposits then ponies over
  the paperwork)
• Students should not be in the hall unescorted
  with money

If Sally is not available all money must be
brought to the main office and locked in the safe
until Sally is available.
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• Never pay a D.J. or any vendor cash you should
  always write a check or charge. You need a paper
  trail.If there is a dance the money must be
  counted that night and recorded on blue tally
  sheet
• The blue tally sheet goes in Sallys mailbox and
  the money is put in the safe by Administration
• The advisor must retrieve the money from the
  safe the first business day by contacting
  Administration
• The student treasurer should recount the deposit

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Preparing Your Money For Deposit

• Change needs to be wrapped - even if it does not
  equal amount of wrapper (write the amount on the
  wrapper)
• Currency needs to be wrapped
• All bills should be put in order of denomination
  (dont mix wrappers with different denominations)
  
• All bills should be facing the same way
• For large deposits please wrap bills with
  appropriate bill wrappers
• 500.00 straps 20s or 10s
• 200.00 straps 10s or 5s
• 100.00 straps 5s or 1s
• 50.00 straps 1s

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• All appropriate signatures (treasurer, advisor)
  need to be completed on the deposit slip before
  handing in the deposit
• The balance brought forward, amount of deposit,
  and new balance must be filled in on each deposit
  form
• Deposit Form Sample next slide

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(No Transcript)
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Request for Disbursements(Checks)

• Submit original receipts for items that need to
  be reimbursed, with your signature on the receipt
• All appropriate signatures (treasurer, advisor)
  need to be completed
• The balance brought forward, amount of check, and
  new balance must be filled in on each
  disbursement formPurpose - make sure you have a
  good explanation for the reason needing a check
• Allow at least three-five days to receive your
  check - plan ahead
• Disbursement Sample Form next slide

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V345
September 16, 2013
Northern Bakery Supply, Inc.
250.00
Foreign Language Club
To pay for homemade pizza supplies
1356
September 19, 2013
735.00
250.00
485.00
Mrs. Parker-Newell
Teachers Signature
Students Signature
Principals Signature
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General Rules

• An activity Advisor may purchase no more than
  500.00 on his/her own personal charge card
  unless written approval from building principal.
• Any equipment purchased over 200.00 will have to
  be approved by the building principal and
  purchased through the districts general funds.
• The club will reimburse WCSD general funds
  through the activity account.

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• If a service is being provided from outside the
  WCSD an invoice is needed and pre-approved by the
  building principal. The club name, date, service
  being provided and the amount should be included
  on the invoice.
• If the vehicles used for a field trip are to be
  rented or privately owned for any trip involving
  students or volunteers, a Field Trip
  Transportation Request and Volunteer Driver
  Information Sheet must be filled out and returned
  to the main office. (ie.,Use of Rental or Private
  Owned Vehicles) Also for rental of any vehicle
  you must use the WCSD charge card.
• Computer software can not be purchased unless
  approved by Dave Campbell.

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Charge Cards Available
It is mandatory that tickets for all events are
pre-numbered. The tickets will be made in the AV
room - contact Mr. Towne

• Walmart
• Sams Club
• Key Bank Master Card (limit of 5000.00) for all
  schools and clubs

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PTO Purchases
If PTO would like to purchase equipment or other
items for your school it would be considered a
donation to the school. A requisition must be
filled out at your school.Item number and a good
description of itemThe name of the store,
address and phone number. The WCSD will pay for
the equipment or other item. Then the Business
Department at the district will send the PTO an
invoice for payment for the item purchased. Make
sure you have contact name of PTO representative
with requisition.
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Sales Tax Guide

• Are Extra-Curricular Activity Clubs
• Exempt from the provisions of the Sales Tax?
• NO

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Taxed Items Sales of ice cream cones, sundaes,
soft ice cream, etc. Candy or soda
sales Admission charges to dances Book store
sales Yearbook sales This includes concession
stand sales for any event.
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Taxed Items Sale of raw materials such as wood
or metal Prepared food sold in a heated state
such as pizza, barbecue chicken, popcorn, coffee,
tea, etc., or candy or sugar coated Catered
situations where food items are cooked and served
such as spaghetti dinners
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Taxed Items Charges for services for repairing ,
maintaining, or servicing tangible personal
property, including repairing and maintaining
autos, washing cars, etc. Excavation for capital
improvements (unless ST-124 obtained)
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Taxed Items Sale of manufactured items such as
jewelry, clothing, furniture, etc.T-Shirt sales
is exempt if sold to students. If sold to
Adults, T-Shirts are taxable. Sale of artistic
items such as sketches, paintings, recordings,
etc., Sale of animals, trees, shrubs, plants and
seeds
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Exempt from sales tax Bake sales and sales of
bakery products sold for off-premises
consumption Admission charges to dramatic or
musical acts performances
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Exempt from sales tax Sale of
newspaper/periodicals Fruit drink sales where
they contain 70 or more natural fruit
juice Services for cutting or styling hair
Sale of US flags
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Exempt from sales tax Sale of
advertising space Charges for services
for repairing, maintaining, or servicing
farm machinery
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Exempt from sales tax Cold salads, beans, cole
slaw, etc., sold by the pound, quart, or pint and
for which a separate charge made Potato chips
and similar pre-packaged snack foods sold for
off-premises consumption
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• Remember all Extra-Curricular Activity Clubs are
  for the purpose of the students. They should be
  hands - on and involved in all decision making
  that involves the clubs. Students should have
  an understanding of the purpose of the club and
  how clubs are managed including profits and
  losses.