Radnor Township School District

Presentation Notes from Oct. 19, 2009

Presenter:
Pamela W.  Baker, CPA, CGFM
Audit Partner, Barbacane and Thornton
 
Two types of organizations operate within and around the schools of RTSD:
  • Student Activity Organizations
  • Parent/Booster Organizations
Similarities:
  • Both operate to the benefit of students throughout the district
  • Both often encourage student involvment
  • Both often involve employees of the district
  • Funds generated are not part of the general operating fund of the district
Differences:
  • Student activity organizations are governed by the Commonwealth Public School Code
  • Student activity organizations represent clubs approved by the school board
  • Student activity organizations have faculty advisors
  • The bookkeeping of student activity organizations are the responsibility of the school administration and are subject to both independent audit and state audit
  • Student activity organizations are permitted to use the district federal ID and state sales tax exemption number - parent organizations are not
 
All booster/parent organizations need to understand and comply with the following:
  • Meetings should be open to the public
  • Building principals should approve any fundraising activities that involve students
  • Booster/parent organizations do not have the authority to direct the duties of a school district employee
  • Booster/parent organizations do not have the authority to hire personnel to work with students without school board approval and applicable clearances
  • Monies that are generated from the use of students to raise funds must be used for programs that directly benefit students
  • Booster/parent organizations need to comply with state and federal regulations regarding accounting practices and fundraising
  • Any use of facilities should comply with existing board policy