Revenues of the school district shall be received by the board treasurer. Other persons receiving revenues on behalf of the school district shall promptly turn them over to the board treasurer.
Revenue, from whatever source, shall be accounted for and classified under the official accounting system of the school district. It shall be the responsibility of the board treasurer to deposit the revenues received by the school district in a timely manner. School district funds from all sources shall not be used for private gain or political purposes.
Tuition fees received by the school district shall be deposited in the general fund. The tuition fees for kindergarten through twelfth grade during the regular academic school year shall be set by the board based upon the superintendent's recommendation in compliance with current law. Tuition fees for summer school, driver’s education, and adult education shall be set by the board prior to the offering of the programs.
The board may charge materials fees for the use or purchase of educational materials. Materials fees received by the school district shall be deposited in the general fund. It shall be the responsibility of the superintendent to recommend to the board when materials fees will be charged and the amount of the materials fees.
Rental fees received by the school district for the rental of school district equipment or facilities shall be deposited in the general fund. It shall be the responsibility of the superintendent to recommend to the board a fee schedule for renting school district property.
Proceeds from the sale or disposition of real property are placed in the fund which was used to account for the acquisition of the property. If the District is unable to determine which fund was used to account for the acquisition of the property or if the fund no longer exists in the District, the proceeds from the sale or disposition of real property are placed in the physical plant and equipment levy fund. The proceeds from the sale or disposition of other District property are placed in the general fund.
The board may claim exemption from the law prohibiting competition with private enterprise from the following activities:
* Goods and services directly and reasonably related to the educational mission;
* Goods and services offered only to students, employees or guests which cannot be provided by private enterprise at the same or lower cost;
* Use of vehicles for charter trips offered to the public, full-or part-time or temporary students;
* Goods and services which are not otherwise available in the quantity or quality required by the school district;
* Telecommunications other than radio or television stations;
* Sponsoring or providing facilities for fitness and recreation;
* Food service and sales; and,
* Sale of books, records, audio recordings, software, educational equipment, and supplies.
It shall be the responsibility of the superintendent to bring to the board's attention additional sources of revenue for the school district.
Approved: 01-10-00
Reviewed: 1-09-99, 11-12-02, 12-12-05, 01-15-09, 5-14-18
Revised: 9-13-22
