CFD(REGULATION) - ACCOUNTING: ACTIVITY FUNDS MANAGEMENT

ACTIVITY FUNDS ADMINISTRATION MANUAL

Responsibility

The Financial Services Department is herewith charged with the responsibility for the development and maintenance of a detailed Activity Funds Administration Manual. This manual as amended from time to time is designed to provide a set of standardized accounting guidelines and procedures for the administration of activity funds in the District. Principals, campus secretaries and bookkeepers, sponsors, and other personnel involved in the handling of activity funds are responsible for following the guidelines and procedures prescribed in this manual.

The principal, teachers, and clerical staff are placed in a position of trust by parents and students when funds are placed in their care. Adequate measures to control these funds will ensure that the funds are handled properly.

Activity funds may not be used to circumvent the controls outlined in the Financial Operating Guidelines of the District's Division of Finance.

Austin ISD

CFD(REGULATION)-X

LDU 2012.08

DATE ISSUED: 9/14/2012