618.1.  ATHLETIC ACCOUNT - Pg.

618.1.  ATHLETIC ACCOUNT

1.        Purpose

Due to the special demands of athletic activities, the Board recognizes the need to establish an athletic account.

2.        Guidelines

        Pol. 614, 615

The account shall operate through the District's General Fund.

No District employee shall be paid for services rendered through the athletic fund. Payment for such services shall be made through the regular District payroll with appropriate deductions made.

3.        Delegation of         Responsibility

        618.1 AR

The Athletic Director shall be custodian of the account and shall submit monthly reports to the Business Manager and the Board.

        SC 511

        Pol. 619

        

The local auditor shall be responsible for performing an internal audit of the athletic account on an annual basis. A record of all quotations or bids must be maintained for audit.

Gate Receipts And Admissions

The principal, Athletic Director, and/or other assigned sponsor shall be responsible for the administration and supervision of all phases of school events for which an admission is charged.

Adequate records shall be maintained to provide accounting data for subsequent review and analysis.

The process shall be coordinated through the office of the Business Manager.

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