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Kings Canyon SD |  AR  3452  Business and Noninstructional Operations

School Activity Funds (Student Body Accounts)   

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Established Student Body Accounts

1. Orange Cove Elementary Schools (KCUSD) student body account (Security First National Bank - Orange Cove) - for a "clearing account" purpose.

2. Kings Canyon Unified School District student body account (Bank of America - Reedley).

3. Educational Employees Credit Union - interest bearing for surplus funds.


1. Deposits to the Reedley accounts shall be made with the finance officer in the administrative annex. Deposits to the Orange Cove account shall be made to the Orange Cove Clearing Account. A copy of the receipt must be issued for each deposit which shall be forwarded to the finance officer at the high school.

2. Separate internal accounts will be maintained for each school.

3. The principal shall be responsible for the school student body account and is authorized to approve expenditures in compliance with district policies and state law (which requires signature of: sponsor, student and administrator).


1. Student body purchasing procedures are identical to district general fund purchasing procedures except the office of vice principal, Reedley High School, is substituted for "business office."

2. All student body purchases are to be made in the name of Kings Canyon Unified School District student body fund. Each shall have a purchase order and have an approved purchase order number.

3. The purchase order is the lower section of the Request for Purchase form.

4. A purchase order number can be obtained from the high school assistant principal's office.

5. Upon receipt of merchandise and billing, the check request form is activated (upper section of Request for Purchase form).

6. Check request and attached bill are submitted to high school assistant principal's office for payment.

7. All completed Purchase of Payment forms (purchase order and check request) should be attached with billing and kept in a school file in an orderly manner for review by the district auditor upon request.

Expenditures for Labor

School employees shall not be paid for labor from student body funds unless the employee is performing a service directly related to activities or performances of students. Such labor is limited to payments to students, officials and certain employees for special services.

Examples of student body expenditures for labor:

1. photographing

2. announcing athletic events

3. gatekeeping

4. chaperoning dances

5. other assigned duties of a similar nature

Reimbursements for trips or other expense shall be on an actual cost basis with substantiating documents or receipts for the actual costs opposed to a flat grant or allocation. Advances may be made for expenses where they may be large and then adjusted on completion of the activity, the difference then paid or returned from or to the fund as the final result may warrant.


approved: July 5, 1988 Reedley, California