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Business Forms & Information

Business Services Handbook 2017 (Updated August 2017)

FASAB Handbook of Federal Accounting Standards and Other Pronouncements, as Amended

California School Accounting Manual

COLLECTING FEES and DONATIONS for EXTRA-CURRICULAR ATHLETIC ACTIVITIES

Allowable athletic fees -

  • Transportation. However, no pupil shall be prevented from making a field trip or excursion because of a lack of sufficient funds. (EC35330)
  • Insurance. The district must provide, and each member of an athletic team must have, accidental death, injury, and medical insurance coverage. (EC32220-32224)
  • School camps. School districts may charge a fee for school camps provided that payment of such a fee is not mandatory. No pupil shall be denied the opportunity to participate in a school camp program because of nonpayment of the fee. (EC35335)

Non allowable fees –

  • Student Body membership fees as a condition of enrollment or participation in athletic or other curricular or extracurricular activities sponsored by the school.
  • Standardized gym suits for PE classes when not wearing the standardized clothes would affect the student’s grade.

Offering waivers for financial hardship does not make any of the above items a legally chargeable fee.

Requesting Donations –

  • Create a centralized process for requesting donations. Do not allow individual employees to solicit donations other than by direction from the site central office.
  • Require all written materials to be authorized by the site central office.
  • Do not use the words “fee” or “waiver” in solicitation materials.
  • Clearly state the proposed use of donated funds.
  • Clearly state that donations are not required for participation in an activity. (Adding a statement about the donation goal required to maintain all sports offered may offset this message to some degree)
  • All donations must be recorded by donor name and deposited in a timely manner. All collections must be turned into the finance office the same day they are received.
  • Fundraisers must follow existing district policies and procedures, including obtaining prior approval from the district office and completing a revenue potential form for each event.

Processing Donations –

  • Donations made in support of the site athletic program (after school sports) shall not be deposited in the ASB account.
  • Donations collected from athletes, parents and others in support of the school athletic program should be accumulated in the school site’s Other Local Income object code. A specific program/resource should be identified for these donations so they are not co-mingled with other local donations in the district financial system. Taking this step will ensure the district’s ability to provide the community with clear, multi-year information regarding collections of athletic program donations.
  • All expenses related to the athletic program should be charged to a single site based program/resource, regardless of the source of funding. Tracking of funds available for specific sports will be done at the school site level.
  • Purchasing processes remain the same for all goods and services regardless of the funding source. No purchases may be made directly from donated funds. Donations MUST be deposited and expenditures processed on requisitions or through the petty cash process.


Scholarships are not part of this process because no student needs to have a scholarship since no student is required to make a donation as a condition of participation.