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An Analysis Of Kentucky School Activity Fund Requirements For Internal Controls And Segregation Of Duties Compared With National Standards And Requirements In Surrounding States, Marla J. Carnes
MPA/MPP/MPFM Capstone Projects
Across the United States, K-12 school systems receive and disburse a significant amount of funds at the school level. These funds are classified as school activity funds and may be broken into two distinct categories: 1) student activity funds and 2) district activity funds. Student activity funds are generally derived from fundraising activities of students to support a particular student group or organization such as the Y-Club, senior class, or student council. District activity funds are generated in the normal course of school business and may include funds such as locker fees, parking permit fees, school picture sales, or vending …