ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
Summary of Changes
2
Redbook 2026
3
4
5
6
Page #ChangesJustification or Reason
7
1Replaced KDE logoUpdated to current logo
8
4IntroductionUpdated for easier reading
9
5Added item to list of what funds must be sent to the DistrictLost or damaged technology fees
10
6Interest earned on school bank accounts can be sent to the DAFProvide flexibility as to where schools choose to record interest earned
11
6Included language expanding how districts can transfer SAF to DAFDistricts are increasingly utilizing EERP (Munis) to record and maintain School Activity Funds (SAF)
12
7One bank account required per school if not managing SAF via EERP (Munis)Districts are increasingly utilizing EERP (Munis) to record and maintain SAF. Those districts typically utilize the district bank account also for SAF.
13
7Changed daily deposit amounts from $100 to $250Raised amount to be deposited each day, if cash on hand. Otherwise, a weekly deposit is required.
14
8Included crowdfunding as a fundraiserCrowdfunding such as GoFundMe, Donor's Choose, Give Send Go, and Amazon Wishlist's are considered a fundraising activity
15
9Paper Ticket SalesDifferentiated between processing for paper tickets and electronic tickets to events
16
10Electronic TicketsDifferentiated between processing for paper tickets and electronic tickets to events
17
13Language for student mealsStudent Refund/Cash Disburement form may be used for students to receive expenses for meals at locations not providing a receipt (concession stand/food truck)
18
14Cash advance allowanceCash advances are only to be used for travel related expenses or community based instruction
19
14Use of debit cardsSchools are permitted to use preloaded debit cards for travel expenses incurred by employees
20
15Payment for Services and Independent Contractors Removed detailed IRS guidance from this section. Principal and finance officer should make this determination
21
16Capital AssetsChanged language used to describe capital assets, replacing "fixed" assets
22
17Allowable ExpendituresAdded library books
23
17Allowable ExpendituresAdded community service projects for charitable purposes
24
17Allowable ExpendituresAdded school can purchase coaches cards for volunteer coaches eligible under KHSAA requirements
25
18Disallowable ExpendituresState Tournament tickes are not allowed for coaches and administrators unless the school's team is participating
26
19Electronic Receipts and PaymentsLocal board to approve service provider or vendor contract
27
19Arbiter PayAdded requirements to follow if using Arbiter Pay to pay for referees, umpires, officials, and security positions
28
19Venmo/PayPal/Cash AppDistrict employees are not to use personal accounts from apps to accept payment for fundraised or donated items
29
22External support/booster Required form F-SA-4C to be used by the district and booster organizations. Previously it was recommended
30
23External booster purchasesAdded, if the district does not accept a donated item, the booster organization is responsible for maintaining/repairing
31
23External booster excessive balancesAn account is considered excessive if the amount surpasses the total of the previous 12 months of expenditures. If excessive balance, written justification to the principal and spend down plan required
32
25External booster organizations to submit bank statementsTo provide greater transparency of boosters, monthly bank statements must be submitted to the school principal (upon request)
33
26School BanksProvided procedures for dormant accounts
34
--External Support/Booster Organization ResourcesMoved this section to a guidance document
35
--Recommended Report Review ProceduresMoved this section to a guidance document
36
F-SA-1Report of Ticket SalesMade this form applicable to paper tickets
37
F-SA-1.1Report of Ticket SalesCreated a form applicable to electronic ticketing
38
F-SA-4CBooster Group Officer InformationAdded Tax (EIN) Name of the Group
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100