Radnor Booster Clubs / Presentation Notes

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

The mission of the RadnorTownshipSchool District is to inspire in all students the love of learning and creating, and to empower them to discover and pursue their individual passions with knowledge, confidence, and caring to shape the future.