NORFOLK DISTRICT ACTIVITY ACCOUNTS & CAMP/CLINIC GUIDELINES

Including STUDENT CAMP/CLINIC ACTIVITIES STUDENT CAMP/CLINIC GUIDELINES APPLICATION FORM TO HOLD A STUDENT CAMP CAMP/CLINIC SUMMARY FORM

NORFOLK PUBLIC SCHOOL DISTRICT ACTIVITY ACCOUNTS This document is designed to provide standardized guidelines and procedures for administering Student Activity Funds in the Norfolk Public School District. Principals, activity account secretaries, and sponsors are responsible for following the guidelines and procedures. ACTIVITY ACCOUNTS Activity accounts are designed to account for money held by the school in a trustee capacity for the Board of Education, students, clubs and organizations, teachers, or the administration of the school. Money received for a specific function can be expended only for that function. Money collected by student groups shall be disbursed only for purposes authorized by the organization – approved both by the sponsor and the principal. The funds promote the general welfare of the school and the educational development of students. All funds collected by District personnel from students are classified as district funds and are to be administered through the Student Activity Fund accounts. All funds raised by student organizations must be expended for the benefit of the students. A graduating class should be given the opportunity to vote on the dissolution of any balance that might exist before the members graduate. Appropriate disposition could include donation to a scholarship fund or purchase of an item needed for the school. Upon dissolution of any account, the principal shall ensure that any liabilities of that account are liquidated and any remaining balance shall be transferred to the general activity account. All closed accounts should have a written statement on file to support the closing of the account and to note the disposition of the balance. The principal is responsible for the proper collection, disbursement, and control of all activity fund monies. This responsibility includes: 1. Providing for the safekeeping of all monies. 2. Proper accounting and administration of all account transactions. 3. Expenditure of funds in compliance with applicable state and federal laws and board policy and regulations. 4. Adequate training and supervision of personnel designated by the principal to administer activity funds. 5. All records are to be kept current and accessible by the district business office for 3 years. They shall be available for audits. The records include bank statements, cancelled checks, accounting journal and ledgers, supporting documentation for receipts and disbursements. 6. UNDER NO CIRCUMSTANCES SHOULD CHECKS BE PRE-SIGNED (by school district personnel and given to staff as a blank check). General Operating Procedures: 1. 2. 3. 4.

Deposits should be made daily or, if too late in the day, secured and deposited the next day. Post-dated checks should not be accepted from any source. Any individual receiving money should provide receipts. All expenditures shall be paid by check from the activity fund – disbursements should not be made in cash. 5. No expenditures shall be approved by the principal unless there are sufficient funds – therefore no account should have a negative balance. 6. A completed request form should be submitted prior to the issuance of any check, and it must include the signature of the sponsor and the principal. 7. Compensation for employees from the activity accounts should be for services in addition to normal duties and performed outside of regular work hours. Effective Spring 2012

a. A form should be turned in to the business office, which states the employee’s name, hours and dates worked, and reason for payment. The A.D./principal should sign this form. b. Issue an activity fund check payable to the Norfolk Public School District for the payment. The amount must include the fringe benefit costs. Contact payroll to obtain the fringe benefit costs. c. Payment will be included on the employee’s next regular paycheck. d. Coaches should submit a final clinic/camp report form. 8. Donations exceeding $1,000 are to be reported to the superintendent. 9. Vending machine revenue shall be controlled by the principal and processed through the activity fund. a. All lease and rental agreements must be approved through the superintendent’s/designee’s office. 10. Sponsors requests for checks should be in to the building activity account secretary by Thursday of the week preceding the date the check is needed. Returned Checks: Occasionally, a check that had been previously deposited is returned by the bank for a variety of reasons (such as, improper signature, insufficient funds, or account closed). The secretary responsible for the activity account shall immediately notify the maker of the returned check and request that it be redeemed. If the maker of the check requests that it be redeposited, such action should be taken, but a check should only be redeposited once. Under no circumstances should the check be surrendered to the maker except in exchange for cash. No other checks should be accepted from a person who has not rectified a previously returned check. a. Individual schools are responsible for the collection of returned checks. b. If a check has been deposited twice and returned for a second time, send a letter to the maker of the check requesting that payment be made by cash or cashier’s check. Include the number of the check, the date, and amount. DO NOT send the original check. c. If this fails, consider having the principal or sponsor make contact with the person by phone. Outstanding Checks: Banks do not have to honor checks over six months old. However, sometimes these checks do get paid. Prior to closing out the books for year-end, the Treasurer should review the outstanding checks for items over one year old. These outstanding checks should be voided and receipted back to the account they were originally drawn on. If such a check does get paid by the bank after it has been written off, it should be reinstated. Payments to Non-employees for Contracted Services: Payments for services to individuals not employed by the district are subject to IRS guidelines. They may be made directly from the Activity Fund: 1. Payment by check can be made from the appropriate activity account. 2. The activity secretary must document pay to non-employees and if it will exceed $600 in a calendar year an IRS 1099 form must be completed. If it is anticipated that a non-employee will be paid an amount requiring the 1099, the necessary information should be obtained from that person using the provider form. That information should then be sent to the business manager who will send out the 1099 to the non-employee. 3. If a non-employee working a clinic or camps for the coaching staff will receive more than $600, IRS 1099 forms must be completed and the head coach is responsible for obtaining the information required on the provider form and turning that in to the activity secretary who will submit them to the district business manager. Expenditures of Funds: 1. Approval from the building principal must be obtained before making any purchase in the name of the school. Effective Spring 2012

2. Every purchase must have a corresponding purchase order signed by the principal and an invoice submitted for payment. 3. There must be sufficient funds in the account. 4. The request for funds for meals, etc. to be used at competitions such as State Tournaments must document the number of students, coaches, and what the funds will be used for. These will be the only cash advances allowed. 5. Payments to employees for any service rendered, including camps, judging, officiating, etc. must be made through the payroll of the business office.

Expenditures: DO spend student activity funds for the following; Supplies/merchandise to be resold to the students, staff, and the community. Supplies, meals, and awards that will be consumed by or awarded to students. Costumes for drama, etc. Membership fees for student organizations: FHA, FBLA, etc. Awards and plaques for staff members – the value of which cannot exceed $50 per person.

Expenditures: DO NOT spend student activity funds for the following: Student activity funds shall not be used to pay for seminars, workshops, or coaches’ clinics, etc. unless the seminar involves students as well. Dues to professional organizations for employee’s individual membership dues. Funds should not be used to purchase teaching supplies. Gifts for wedding showers, bridal showers, etc. Gifts for staff members. T-shirts/clothing with school logos – individuals must pay for their own. Flowers for death or illness. CLINIC/CAMP REGULATIONS & EXPECTATIONS OF COACHES Camps and Clinics: 1. It is recommended that you have a preregistration and determine a certain number of participants in order to conduct the clinic. 2. Camp or clinic dates must be approved by the A.D. and placed on a summer calendar schedule. Any open gym dates or other activities should also be placed on a summer schedule through the A.D. If it is not on the calendar, it doesn’t happen. Custodial and other district work will be scheduled around this calendar. Clinic dates must be submitted by the date set by the A.D. and the Assistant Superintendent. 3. Paid camp/clinic staff must be high school graduates. The number of paid staff working the camp should be justified by participant numbers. If an outside clinician or non-employee staff is brought in and will receive more than $600, IRS 1099 forms must be completed and the head coach is responsible for obtaining that information on the provider form and turning it in with final paperwork to be paid. See payments to non-employees for contracted services. 4. Clinic/camp pay will be at an hourly rate. That hourly rate will include planning for the clinic and set up and take down. Camp summary sheets must be turned in to the A.D., signed and forwarded to the business office. 5. Funds left over after the camp/clinic will be deposited in that activity account. Although coaches may choose to be paid for their time, they may not “make money” from their camps. 6. Camps and clinics are not to be run on Sunday or holidays. Keep the length of clinics safe and realistic for participants working in the summer heat. 7. Coaches should submit all final paperwork within 10 days of the finish of the camp or clinic.

Effective Spring 2012

STUDENT CAMP/CLINIC ACTIVITIES The Norfolk Public Schools’ student camps/clinics are designed for students to build a positive learning experience in a safe and controlled environment that will educate and inspire all participants to achieve teamwork, sportsmanship and fair play. The following guidelines have been instituted to protect the sponsor and the students. All sponsors are expected to follow these guidelines or be held personally responsible for all losses. Procedures are outlined in detail on the following pages. Forms are available from the Athletic Director or the Accounting Secretary. Included in this packet are *(except parental permission): 1. Student Camp Guidelines. 2. * Parental Permission and Release of Liability Form – this form is to be included in all camp registrations, it is typically distributed and included with district camp brochures. 3. Student Camp/Clinic Summary Form. 4. Application to hold a Student Camp.

THESE GUIDELINES AND FORMS SUPERCEDE AND REPLACE ALL PRIOR GUIDELINES AND FORMS. NO CAMP OR CLINIC WILL TAKE PLACE UNTIL THE PROPER FORMS HAVE BEEN COMPLETED, APPROVED, AND FILED.

Effective Spring 2012

STUDENT CAMP/CLINIC GUIDELINES The following guidelines will be used specifically for any District-sponsored camp or clinic in which a fee is charged for participation in the event. 1. Use of School Facilities: Application (acquired from the Athletic Director) must be approved as indicated in the Facilities Rental Handbook. Upon facility approval, additional necessary forms will be provided. 2. No less than ten (10) days prior to the event, the Assistant Superintendent of Student Services must approve the Application to hold a Student Camp/Clinic. The following parameters must be adhered to in order to be considered for approval (this is an example from district approved brochure – use current year form): The participation fee schedule is as follows: Boys Basketball Camp .................................................. $25.00 – $35.00 Girls Basketball Camp ..................................................................$30.00 Boys/Girls Cross Country .............................................................$15.00 Junior High & Cub Football ........................................... $30.00 - $40.00 Senior High Football .....................................................................$65.00 Football Team Camps @ USD ...................................................$180.00 Boys/Girls Soccer .........................................................................$30.00 Softball ............................................................................... $30 - $35.00 Volleyball ....................................................................... $20.00 - $40.00 Boys/Girls Tennis .........................................................................$25.00 Wrestling – Individual Fee ............................................................$20.00 Wrestling – Team Fee ................................................................$350.00 UNO Wrestling League @ UNO ...................................................$50.00 Summer Weight Room ................................................................ No Fee Above Fee Schedule may be altered upon prior approval by the Assistant Superintendent of Student Services. The camp/clinic head coach/director’s pay will not exceed twenty-five dollars ($25.00) per hour for each hour “in session”. The camp/clinic head coach/director may earn up to but not to exceed eight (8) hours per day for each day “in session”. Assistant coaches/student helpers will not exceed eight dollars ($8.00) per hour for each hour “in session”. Payment for supplies/materials such a T-shirts, socks, balls, etc. that become possession of the participant at the conclusion of camp may be additional.

Effective Spring 2012

3. No Norfolk Public School District student will be refused admittance into any program due to his/her ability to pay the required entry fee.

Upon camp approval, the following system of “money management” will be adhered to. Failure to comply with these requirements may result in denial of future endeavors.

The head coach/director will deposit all revenue with the Accounting Secretary in the appropriate account within the District’s Activity Fund. Revenue 1. Individual, pre-numbered receipts will be issued to each student/parent for fees paid. 2. Deposits of all funds received should be made daily. Always balance your receipts to your deposits. Expenses 1. Payment of expenses must be made using the Payment and Accounting Voucher Form and submitted to the accounting secretary. 2. Expenses should be itemized and original receipts must be maintained for all purchases. End of Camp/Clinic Submittal 1. The Final Financial Statement, along with all supporting documentation (payment spreadsheet, original purchase receipts, copy of pre-numbered receipts, deposit tickets) must be submitted to the Accounting Secretary within ten (10) days following completion of the camp/clinic. 2. All funds must be deposited into the appropriate District Activity Fund. 3. The Norfolk Public School District shall not be responsible for any deficits incurred by the camp/clinic. It is the coaches/director’s responsibility to run a sell-supporting activity.

Effective Spring 2012

NPS APPLICATION TO HOLD A STUDENT CAMP/CLINIC

_______________________ _____________________ Name of Organization

Sponsor

_________________________________ Camp/Clinic Start Date

____________ Date

__________________________ Camp/Clinic End Date

Reason for Camp/Clinic: ____________________________________________________________________________ ____________________________________________________________________________ ____________________________________________________________________________ Anticipated Total Revenue:

$__________________________________

Anticipated Total Cost of Holding Camp

$__________________________________

Anticipated Total Profit (if any):

$__________________________________

NOTE: PARENT AND STUDENT CONSENT FORMS AND APPROVED APPLICATION TO HOLD A STUDENT CAMP/CLINIC MUST BE COMPLETED PRIOR TO THE ISSUE OF ANY MERCHANDISE OR ORDER FORMS.

_______________________________________________ Coach/Director’s Signature

_________________________ Date

APPROVED: _____________________________________________________ Principal’s/Activities Director Signature APPROVAL DATE: ________________________________________________

Effective Spring 2012

NPS CAMP/CLINIC SUMMARY FORM Coach’s Name _________________________________ Clinic Type _________________________ Grade Level of Camp/Clinic _____________________________ Number of Days _______________ Time of Day __________ to __________ Start : ________________ End Date: ________________ Cost of Camp to Participants _____________________ No. of Participants ____________________ Financial Summary: (attach supporting documentation) Receipts: Money Collected for Camp

_______________

Donations

_______________

Other

_______________

Total Receipts

_______________

Expenses: List Coaches and Pay if Applicable: Coaches should be paid per guidelines in this document. Coach Name

Hrs. x Rate = Pay

Benefit Cost

Total to CO

_______________

_____ x _______ = __________

__________

___________

_______________

_____ x _______ = __________

__________

___________

_______________

_____ x _______ = __________

__________

___________

_______________

_____ x _______ = __________

__________

___________

Total Cost of Coaches/Staff:

________________

Other Expense (Describe & List Cost): __________________________________________________ _________________________________________________________________________________ _________________________________________________________________________________ Other Expense Total:

_______________

Total Cost of Coaches/Staff:

_______________

Cost of Supplies

_______________

Cost of Merchandise

_______________

Total Expenditures

_______________

Net Amount to Activity Fund

_______________

____________________________________________________ Signature of Coach/Sponsor

______________________ Date Submitted

____________________________________________________ Signature of Principal

______________________ Date

Effective Spring 2012