Business & Non-Instructional Operations





Education Code 48930 authorizes the Governing Board to establish regulations that govern the operation and management of student organizations. Education Code 48937 requires the Board to provide for the supervision of all funds raised by any student body organization or student organization using the name of the school.

Student organizations may raise and spend money in order to promote the general welfare, morale and educational experiences of the students. Student funds shall finance worthwhile activities which go beyond those provided by the district. Minutes shall be kept of student organization meetings and shall properly reflect all financial activities.

Student funds shall be managed in accordance with sound business procedures designed to encourage the largest possible educational return to students without sacrificing the safety of funds or exposing students to undue responsibility or unnecessary routine.

With Governing Board approval, student funds shall be held or invested in one of the following ways:

1.  Deposited or invested in a federally insured bank or savings and loan; or in a state or federally insured credit union.  (Education Code 48933)

2.  Invested in U.S. bonds or obligations.  (Education Code 48933)

3. Loaned to other district student organizations or invested in district property improvements pursuant to Education Code 48936.

Student funds shall be disbursed according to procedures established by the student organization.  All disbursements must be approved by a Board-designated official, the certificated employee who is the student organization advisor and a student organization representative.  (Education Code 48933)

The principal or designee shall be responsible for the proper conduct of all student organization financial activities. The Superintendent or designee shall periodically review the organizations' general financial structures and accounting procedures.

The Board shall provide an annual audit of student accounts by a certified public accountant or licensed public accountant. Auditing cost shall be paid from district funds. (Education Code 41020)



Legal Reference:

Education Code

Section 41020

Requirements for Annual Audit



Section 48930-48938

Student Body Organizations



Section 51520

Fund-raising Activity Provision



Section 51521

Fund-raising Activity Provision




Policy adopted:


Policy revised: