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HCPSS / POLICIES

Policy 4030 Implementation Procedures - School Activity Funds

Policy Document

Implementation Procedures

I. General

The Office of School Management and Instructional Leadership will ensure all principals, bookkeepers, and principals’ secretaries receive training on administering school activity funds at their appointment/hire and on an ongoing basis.

II. Howard County Public School System (HCPSS) School Activity Funds Manual

  1. The Superintendent/designee will develop and implement a comprehensive HCPSS School Activity Funds Manual. The manual will reflect the principle that school activity funds are public funds.

  2. Topics to be addressed in the HCPSS School Activity Funds Manual will include, but not be limited to:

    1. Principal oversight and management of school funds.

    2. Procedures for:

      1. Receipts

      2. Disbursements

    3. Internal controls over school activity funds.

  3. The manual will be located on the HCPSS staff resources online repository.

  4. The Superintendent/designee will convene at least annually a committee for school activity funds to review the manual and make recommendations of changes.

    1. The committee will:

      1. Assist in the updates to the HCPSS School Activity Funds Manual.

      2. Meet at least annually to review and make recommendations of changes to the manual.

    2. The composition of the committee will include a minimum of:

      1. The Superintendent/designee, who serves as the chairperson.

      2. A representative from the Office of School Management and Instructional Leadership.

      3. Two principals from each level.

      4. Two high school bookkeepers.

      5. Two principals’ secretaries each from the elementary and middle school level.

      6. The Central Office school activity accountant.

      7. The HCPSS Board of Education Internal Auditor.

      8. Other members as appropriate.

    3. Committee members may serve for a term of two or more years.

III. Monitoring

Policy 4030 implementation procedures will be overseen by the Division of School Management and Instructional Leadership.

IV. History

ADOPTED: January 27, 2005

REVIEWED:

MODIFIED:

REVISED: April 12, 2012, June 11, 2020

EFFECTIVE: August 18, 2020