Sponsor Guidelines

The sponsor of each school club or organization must be an Irving ISD employee assigned to a campus.  The individual must have a signed “Teachers/Sponsors Cash Handling Responsibilities” form on file with the secretary/cashier.  Each sponsor is required to maintain adequate financial records as evidence of proper custodianship and supervision of fundraising activities, receipt of club funds, and the disbursement of club funds.  This shall include maintaining a ledger showing all deposits, expenses, adjustments and the balance for the club/group’s activity account.  It is recommended that this ledger be kept on a Microsoft Excel spreadsheet.  The sponsor is responsible for maintaining a positive balance in the activity account.

The sponsor’s ledger must be printed at the end of each semester and verified with the secretary or cashier’s records (Munis Account Trial Balance report for the account) for accuracy.  The secretary or cashier should sign the sponsor’s ledger and the sponsor should sign the Munis Account Trial Balance report indicating that the records are in agreement.  These records may be requested periodically for audit by the internal auditor.  Spreadsheets must be turned in at the end of each semester to the Accounting Supervisor of Business Operations for review.  Failure to turn in reconciled spreadsheets will prevent activity the following semester or school year for the student group.

Sponsors must keep their copy of all Munis receipts received from the secretary/cashier along with a copy of supporting documents turned in to the secretary/cashier, i.e., Tabulation of Monies Collected form, cash receipts, Miscellaneous Cash Collection forms.  The yellow copies of Irving ISD cash receipts must be turned in with the monies and other appropriate forms.  The Irving ISD cash receipts books must be turned in to the secretary/cashier at the end of each school year.  All other sponsor records must be kept by the sponsor and be available for audit for a period of 5 years.  If a sponsor leaves the District or is no longer a sponsor of the activity, these records must be turned in to the assistant principal in charge of fundraising.

At the beginning of each school year, a “Club/Organizations Officers” form must be completed and submitted to the secretary or cashier.

Collection of Monies

All cash collections received by the club/organization for fees, dues, fundraising activities, etc. should be recorded on Irving ISD alternate cash receipts, Tabulation of Monies Collected forms, Miscellaneous Cash Collection Forms, or forms provided by fundraising vendors.  The teacher/sponsor must personally deliver all monies, receipts and other supporting forms the secretary/cashier daily.  All collections must be deposited in the District’s bank account and recorded in the club’s Student Activity Fund.  Funds must not be deposited into a teacher/sponsor’s personal bank account or any other bank account.  Deposits should be traceable to the sponsor’s records.

Teachers/sponsors shall not take money home or keep it unsecured in classroom or other areas in the school after school hours.

Cash shall not be replaced with personal checks from sponsors or staff members.  In addition, cash shall not be removed from funds collected to make cash payments to vendors for purchases.

Teachers’ and sponsors’ personal money must not be stored with student/campus activity fund money.

Checks

All checks must include the following information:

1.    Name and address (must be pre-printed on check)

2.    Driver's License number

3.    Phone number

4.    Student's name

5.    Level II Code and Campus Code

 Disbursement of Club Funds

All disbursements by the club shall be made by the Business Operations Office with a purchase order.  The club shall submit the original invoice, cash register receipt, or other supporting documents signed by the sponsor and the club president or treasurer to the school secretary or cashier.  The school secretary/cashier will then prepare a requisition (must be approved by the principal).

The financial secretary or cashier is not permitted to request a purchase order for any club or organization account that does not have sufficient funds deposited to cover the expenditure.  Purchases or payments to vendors must not be made from un-deposited cash collected by the club or organization.

Other Information

Irving ISD Campus and Student Activity Fund policies and procedures apply to the club sponsors as well as to the school’s secretary and cashier.  Sponsors should be trained on the following:

A.  Cash Collection (receipting, depositing and safeguarding funds)

B.  Fundraising Activities

C.  Purchasing Policies

D.  Disbursements

E.  Returned Checks

F.  Sales Tax