safeguarding, accounting, and auditing of extraclassroom ... · and auditing of extraclassroom...

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BOARD OF COOPERATIVE EDUCATIONAL SERVICES

SOLE SUPERVISORY DISTRICT

FRANKLIN-ESSEX-HAMILTON COUNTIES

SAFEGUARDING, ACCOUNTING,

AND AUDITING OF EXTRACLASSROOM

ACTIVITY FUNDS POLICY

GENERAL The Extraclassroom Activity Program provides schools with the opportunity to teach pupils good

business procedures through a participation weighted learning experience that emphasizes the need

for safeguards in the collection, deposit and disbursement of money along with the filing of sales

tax revenues. To promote the formation, organization and maintenance of Extraclassroom

Activities, particularly the proper handling and safeguarding of activity funds, the Board of

Education hereby adopts rules and regulations for the purpose of guiding students, staff, teachers

and principals.

Basic Principles

A. Two separate and independent sets of records for receipts and expenditures shall be maintained.

B. The authority to expend monies shall be distinct and separate from the custody of those monies.

C. At least two individuals shall take part in each act of disbursing money.

D. The custodian of funds and the accounting officer or auditor shall both report to the Board of

Education or its designated representative at regularly scheduled intervals.

E. All accounts shall be audited at least semi-annually.

F. The accounting system shall be such that it will yield the largest possible educational return to

students without sacrificing the safety of funds or exposing students to undue responsibility or

unnecessary routine.

APPOINTMENT OF OFFICERS

The Board of Education appoint, on the recommendation of its chief executive officer, members of

the regular faculty and clerical staff to fill the following positions:

KEY PERSONNEL

Extraclassroom Activity Fund CENTRAL TREASURER

Extraclassroom Activity Fund FACULTY AUDITOR

Extraclassroom CHIEF FACULTY COUNSELOR ( usually building principal)

Extraclassroom Activity FACULTY ADVISOR(s)–recommended by the chief faculty

counselor

Extraclassroom Accounts Payable Claims Auditor

OTHER PERSONNEL

District Treasurer

District Independent Auditor

Each extraclassroom activity shall have, at minimum, a president, secretary, and treasurer.

These officers shall be elected annually from among the membership by secret ballot.

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FUNCTION AND DUTIES OF OFFICERS

DISTRICT TREASURER (appointed by the Board of Education) shall prescribe the ledger

forms that the Central Treasurer and Student Treasurer will use to maintain the record of receipts

and disbursements for each Activity/Club. District Treasurers will also provide advice and guidance

to the Central Treasurers.

CENTRAL TREASURER (appointed by the Board of Education) has pivotal responsibilities for

interaction with and between Administration, Chief Faculty Counselor (building principal), Activity

Fund Auditor, Faculty Advisors and Student Activity Treasurers. The Central Treasurer holds the

primary custodial responsibilities for safeguarding the handling of cash. This includes the

collection, deposit, disbursement and recordkeeping of all Extraclassroom Activity Funds. The

accounting procedures practiced by the Central Treasurer will be in a manner consistent with New

York State regulations, approved Board of Education Policies and compliant with generally

accepted accounting principles, serving as an educational learning experience for Student Activity

Treasurers and providing direction for Faculty Advisors in the proper business procedures for

managing Extraclassroom Activity Funds. The Central Treasurer shall maintain an account ledger

detailing the receipts and disbursements of each individual Activity as well as a combined ledger

that includes all Extraclassroom Activities/Clubs. Required account reconciliation reports will be

submitted bi-annually to the Independent Auditor.

The Central Treasurer should keep the following records:

1. Central Treasurer’s Receipt and Expenditure Ledger

This ledger shall be a chronological record of the Activity/Club receipts and disbursements. The

Central Treasurer will keep such an account for each activity.

2. Central Treasurer’s Receipt

This receipt form shall be pre-numbered and made up in triplicate, the original is returned to the

Activity Student Treasurer with a copy of the Internal Deposit, the copies are retained by the

Central Treasurer, one is to be filed with the other Internal Deposit Slip, copy of the bank deposit

and the bank supplied customer deposit receipt, the third is to be retained for audit purposes.

3. Voucher Check

This document should be pre-numbered and issued in duplicate. Signatures need appear only on the

original. The original is the check, and the central treasurer keeps the copy. The voucher part of the

document should be in sufficient detail to clearly identify and describe the payment. It is to be used

for posting and audit purposes.

4. Inter-organizational Transfers

On occasion, one organization will want to transfer funds to another organization for services

rendered or the general student organization may make appropriations to various activity

organizations of the school. It is recommended that transfers of this kind follow the established

procedure for making withdrawals through the preparation of a payment order. After making the

necessary entries in his books, the central treasurer instead of writing a check would use an inter-

organization transfer form.

Bonding of the Central Treasurer

The Board of Education shall require the Central Treasurer of the Extraclassroom Activity funds to

be bonded for no less than twice the highest monthly amount of the average cash balance of the

fund in the prior fiscal year.

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CHIEF FACULTY COUNSELOR (appointed for each building by the board of education –

usually the building principal) – Initially, it shall be the responsibility of this officer to develop and

then recommend to the Superintendent of Schools and Board of Education, a slate of candidates for

appointment as Extraclassroom Officers (Central Treasurer, Faculty Auditor, Advisors) for the

Activities/Clubs within his/her building on a year-to-year basis. And, will then serve as the

primary consultant to these officers as well as the liaison with the Administration.

FACULTY AUDITOR (appointed by the board of education) – The function and duties of the

Faculty Auditor shall be distinct and independent from the duties of the other Extraclassroom

Activity officers. The Faculty Auditor shall play no part in the receipt of funds, approval of

disbursements, budget planning or in recordkeeping. The Faculty Auditor will be responsible for

auditing all the Extraclassroom Activity Funds within the District, to verify that proper accounting

and safeguarding procedures are being utilized in a manner consistent with New York State

regulations, approved Board of Education Policies and in compliance with generally accepted

accounting principles.

Specific duties will include a bi-annual audit of each Extraclassroom Activity’s Account

Reconciliation Reports, prepared by the Central Treasurer. The primary focus of these audits will be

the reconciliation of the Activity Student Treasurer Ledger to that of the Central Treasurer. As an

extension of the ledger reconciliation, cash management procedures will be reviewed including the

handling of cash, issuance of receipts, timeliness of deposits, disbursement of funds,

recordkeeping and an examination of support documentation for all transactions.

ACCOUNTS PAYABLE CLAIMS AUDITOR (appointed by the Board of Education) – Certifies

the Payment Order and support documentation received from the Central Treasurer as to accuracy

and completeness as well as the availability of funds prior to any checks being issued.

FACULTY ADVISOR (appointed by the Chief Faculty Counselor) – The Faculty Advisor shall

consistently work toward the goal of attaining the largest educational return from the projects and

activities in which the students participate. It shall be the duty of these officers to guide and advise

the pupil organization membership as they select officers, set goals and discuss plans for the

achievement of specific goals in the coming year. This will include development and then the

implementation of a budget that provides an adequate stream of revenue and expenditures to enable

the realization of the designated goals. Copies should be filed with the Chief Faculty Counselor and

the Central Treasurer. The advisor(s) shall assist the Activity Student Treasurer in the preparation of

profit and loss statements for the various activities that the Club undertakes. He/she shall audit and

sign these statements as a verification, to then be attached to deposit slips. The Faculty Advisor

shall guide the Student Treasurer in posting receipts and disbursements to his/her account ledger

and periodically, at least monthly, check the balancing of the Activity Treasurer’s accounts and the

completeness of their supporting evidence. Additionally, the Faculty Advisor shall supervise the

handling of cash to insure that monies collected are safeguarded and emphasize the importance of

depositing receipts with the Central Treasurer on a daily basis. THE REASONABLE

PROTECTION OF UNDEPOSITED MONIES WITH THE CENTRAL TREASURER IS THE

RESPONSIBILITY OF THE FACULTY ADVISOR. In regard to fund-raising events, it is the duty

of the Faculty Advisor along with the Central Treasurer, to assist the Club and Student Treasurer in

determining which activities are subject to sales tax. As is appropriate, the sales tax should be

collected and specifically identified on each deposit slip. The Faculty Advisor also plays a similarly

significant advisory role in the Activity/Club’s disbursement of funds. He or She will assist the

Club and Student Treasurer in verifying funds are available to cover the expenditure, a vote of

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approval by the Club is recorded in the meeting minutes, and that proper documentation (Payment

Orders, Invoices, Etc.) is in place to support the expenditure.

STUDENT ACTIVITY TREASURER (elected by the pupils of each organization) – The Student

Activity Treasurer is responsible for the safeguarding, management and the recordkeeping of his/her

Activity funds in a manner consistent with New York State regulations, approved Board of

Education Policies, and in compliance with generally accepted accounting principles. It is the duty

of this officer to collect, record and immediately deposit with the Central Treasurer all monies

raised by his/her Activity/Club. Likewise, the Student Treasurer is also responsible for

administering the disbursement of all Activity Funds. He/she shall collect the needed support

materials, then prepare the appropriate documents required to remit payment. Both receipts and

disbursements, complete with a narrative, are to be recorded chronologically in the Student Activity

Treasurer’s ledger, in a manner that indicates a daily balance. This ledger will be reconciled to the

Central Treasurer’s ledger on a monthly basis.

The Student Activity Treasurer should keep the following records:

1. Extraclassroom Activity/Club Budgets

The various extraclassroom activity organizations should prepare budget estimates of their needed

income and expenses under the guidance and with the assistance of their Faculty Advisors. The

final drafts of these budgets shall be prepared in quadruplicate and copies filed with the Chief

Faculty Counselor, the Central Treasurer, the Faculty Advisor, and the Activity Treasurer.

2. Activity Student Central Treasurer’s Receipt and Expenditure Ledger

This ledger shall be a chronological record of the Activity/Club receipts and disbursements.

Postings shall include: date, vendor/person to whom payment is made, or from whom money is

received, and receipt or check number. One column is used for recording receipts, one for payments

and one for balances. The Student Treasurer Ledger should mirror that of the Central Treasurer and

the two officer’s ledgers should be reconciled to each other monthly.

An average activity will need one sheet for its receipt and expenditure ledger. A more complex

activity could use one sheet for its principal ledger and as many as needed for subsidiary accounts.

3. Deposit Receipt

The deposit receipt form shall be prepared in duplicate by the Activity Treasurer. A copy of the

detailed statement of the source of the receipts being deposited, signed by the Faculty Advisor and

Student Treasurer shall accompany the deposit receipt and is filed with the Central Treasurer. The

Central Treasurer shall acknowledge the receipt of these funds by signing and dating the receipt and

entering the consecutive register number on the receipt. The original copy shall be filed with the

Central Treasurer with detailed report of the income. The Student Treasurer shall retain a copy.

4. Activity Treasurer’s Receipt

The Activity Treasurer’s receipt should be a pre-numbered form used by the treasurer of the activity

for acknowledging receipt of money. If possible, these forms should be stamped with the name of

the activity before the blanks are issued to the Activity Treasurer. This receipt and some other

documentary evidence, such as a statement of admissions, shall together account for all the money

taken in by the activity.

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5. Payment Order

The Student Activity Treasurer shall prepare the payment order in duplicate whenever a payment or

withdrawal is to be made and shall secure the signature of the Faculty Advisor as recording the

approval of the contemplated expenditure.

The Faculty Advisor shall certify the amount of the balance available. This information shall be

recorded on the payment order for the guidance of the Accounts Payable Claims Auditor when the

transactions are being audited and for the purpose of confirming the proper posting of the Activity

Treasurer’s records. If the balance recorded does not agree with the balance shown on the Central

Treasurer’s ledger, the issuance of the check may be held up until the Faculty Advisor can

determine the cause of the discrepancy.

INDEPENDENT AUDITOR (appointed by the Board of Education) – The Independent Auditor

will perform an annual audit of all school district finances and shall include the Extraclassroom

Activities. This audit shall include a statement of receipts, disbursements, and balances for each

activity together with a reconciliation of cash and a test of internal controls. The audit shall be at a

minimum in a manner consistent with New York State Law and NYS established rules, regulations

and procedures, Board of Education Policies and in compliance with generally accepted accounting

principles.

HANDLING OF MONIES

Receipt and Deposit Procedures Confusion and sometimes loss of funds can be traced more often to a lax checkup and recording

of money taken in than to any other single cause. For this reason, every possible precaution should

be taken to protect the individual concerned and the money collected. Consequently, the most

important functions are the prompt counting, recording, and depositing of receipts.

The Activity/Club Student Treasurer shall receive all monies taken in by his/her organization. Upon

receipt, he/she will count and reconcile to accompanying profit/loss statement (if applicable). Both

the Student Treasurer and Faculty Advisor should sign the profit/loss statement. If, unable to

immediately deposit monies with the Central Treasurer, place the receipts with any support

documentation into a bank bag and the bag into a school vault until the next school day. Return all

funds used for making change.

NO ACTIVITY MONEY SHOULD BE TAKEN HOME BY ANYONE

1) Student Treasurer prepares a 2-part (pre-numbered) Internal Deposit Slip

(signed by Student Treasurer & Faculty Advisor)

Distribution

Copy 1 - Forward to Central Treasurer


2) Student Treasurer prepares a 3-Part Bank Deposit Slip

Distribution

Copy 1 - Attach receipts for delivery to Bank, forward to Central Treasurer


Copy 3 - Retain by Student Treasurer

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3) Central Treasurer prepares 3-part (pre-numbered receipt)

Distribution

Copy 1 - Attach to copy 1 of Internal Deposit Slip, return to Student Treasurer

Copy 2 - File with Copy 2 of Bank Deposit Slip, Copy 2 of Bank Deposit Slip

and Customer Deposit Receipt returned by the bank

Copy 3 - Retain numerically by fiscal year for audit purposes

Note: When sales tax collected is part of the receipts, Central Treasurer will verify that the

amount collected is correct and so-note on the 3-part receipt. When posted in the

Activity ledgers, tax collected will be posted to and deposited into a reserve account.

Ledger postings should include the source of receipts and tax collected.

Returned Checks

Some checks are returned as a result of non-sufficient funds or closed accounts. The amount of the

check will be deducted from the activity/club account balance. Bank service fees assessed as a

result of the return will also be ducted from the club’s account.

Non-Sufficient Funds – The Central Treasurer will immediately notify the maker of

the check return to determine a course of action that will

resolve the deficiency, plus bank service fees within ten

(10) business days.

Upon redeposit, should a check be returned a second time,

the Central Treasurer will notify the maker via a certified

letter of the need for a cash or money order payment

directly to the Central Treasurer within ten business days.

Account Closed - The Central Treasurer will immediately notify the maker of the

check return to determine a course of action that will resolve the

deficiency, plus bank service fees within ten (10) business days,

payable to the Central Treasurer by cash or money order.

After 10 business days without compliance by the maker, in either circumstance, turn the check

over to the legal authorities with appropriate jurisdiction for legal processing.

Withdrawal and Disbursement Procedures ALL DISBURSEMENTS ARE TO BE BY MEANS OF PRE-NUMBERED CHECKS SIGNED BY

THE CENTRAL TREASURER (CASH TRANSACTIONS ARE NOT PERMITTED).

If goods are to be purchased or services paid for, The Student Activity Treasurer, under the Faculty

Advisor’s supervision, is responsible for being sure that the transaction is proper in all respects.

When the goods are received or the services delivered and the bill arrives, the Student Treasurer

verifies that the bill accurately reflects the transaction as planned (goods ordered versus goods

received or services rendered as requested). Once it is determined that the bill is correct, the

following steps are taken:

1) Activity Student Treasurer prepares a 2-part Payment Order

(Student Treasurer & Faculty Advisor Both Sign)

2) Activity Student Treasurer attaches the audited bill to the Payment Order Original Copy

3) Activity Student Treasurer submits both copies to the Central Treasurer

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4) Central Treasurer reviews then forwards all to the Accounts Payable Claims Auditor

5) Accounts Payable Claims Auditor certifies as to:

A) Availability of funds

B) Payment Order is complete & accurate

C) Adequate support documentation & required signatures

6) Accounts Payable Claims Auditor returns documents to Central Treasurer

7) Central Treasurer issues check, completes then signs Payment Order indicating check number,

date, amount paid and after posts to Activity ledgers

Distribution

Returns check and one copy of Payment Order to Student Treasurer

Retains other copy of Payment Order with original Bill

8) Student Treasurer mails check to vendor, then posts disbursement to ledger indicating

check number, date, amount and reason for disbursement

Advances

The use of the “advance” procedure shall be limited and closely supervised. The device should be

used only in case of real need, and not merely for convenience.

Such a payment order should be pre-audited and approved the same as any other payment order.

After audit and approval, the Central Treasurer will draw the necessary voucher check. The

Activity Treasurer will thus secure the requested cash. After the trip, the activity treasurer shall file

with the Central Treasurer a detailed statement of actual expenditures and turn over any balance not

accounted for. The statement should, of course, be audited and approved by the Faculty Advisor.

Transfer of Funds From One Activity/Club to Another

It may be necessary or desirable occasionally to transfer funds from one activity to another. This

may be done by the use of a payment order. The Activity Treasurer, upon proper authorization,

will draw a payment order stating all essential facts. The Central Treasurer will then affect the

necessary transfer in his accounts, and no money will actually change hands.

Procedure For The Organization of An Extraclassroom Activity/Club

Students desiring to form an Extraclassroom Activity shall petition their principal in writing. This

petition shall state the purpose of and describe the activities of the proposed Extraclassroom

Activity, and shall be signed by at least seven students before it is presented to the Chief Faculty

Counselor (principal) for action. If the purpose of the proposed Extraclassroom Activity falls within

the scope of educational or school service purposes and if the necessary space and equipment are

available, the Chief Faculty Counselor, in conjunction with the petitioning students, shall seek a

suitable advisor. When these procedures have been accomplished, the building Chief Faculty

Counselor shall recommend to the Superintendent of Schools that the Extraclassroom Activity be

approved by the Board of Education.

Inactive Clubs and Leftover Funds

An inactive Extraclassroom Activity shall be defined as one having no financial activity for one

full school year. Any inactive club that wants to re-activate previously existing activities must

follow the organizational procedures set forth in this policy. If an inactive club is identified, the

Central Treasurer is directed to liquidate the leftover funds of this club in accordance with the

following procedure.

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Procedure for Inactive Extraclassroom Activities, Activity Accounts and Activity Funds

Prior to the termination of a student organization, all funds remaining in its treasury must be

disposed of in one of the following ways:

Expended by majority vote of the Activity as provided for in the by-laws.

Transferred to another student organization following the standard withdrawal procedure.

Transferred to the district for a specific and designated purpose. When the student

organization votes to dispose of funds in this manner, the following procedure is to applied:

a. The funds shall be turned over to the clerk of the board of education along with a signed

statement from the organization authorizing the school district to use the funds in a

specific manner as agreed upon by the majority of the student organization and as

evidenced by a copy of the official minutes of the organization.

b. The funds shall be accepted by the board of education and earmarked for their specific

purpose until the proper expenditures have been made. Any balance remaining after

these expenditures will be considered discretionary funds and used by the school district.

When there are no provisions within the organizational constitution bylaws and no action

has been implemented by the Extraclassroom Activity/Club prior to termination, the funds

should be transferred in accordance with Board of Education Policy. BOE Policy states that

leftover funds will automatically revert to the account of the general student organization or

the Student Council.

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ACCOUNTING RECORDS AND THEIR USE

The central treasurer and activity treasurer should independently keep the following records.

Form 1 – Receipt and Disbursement Ledger (Control)

NAME OF SCHOOL

ADDRESS

RECEIPT AND DISBURSEMENT LEDGER

DATE EXPLANATION RECEIPT# VOUCHER# AMOUNT

REQUESTED

AMOUNT

PAID

BALANCE

On this form is the chronological record of all receipts and disbursements from whatever activity or

source. This record tracks all cash activity. There shall be a separate account for each activity.

Postings shall include date, person to whom payment is made, or from whom money is received,

and receipt or voucher number. One column is used for recording receipts, one for payments, and

one for balance. In schools preferring to use a budgetary procedure, this form may be changed by

omitting the column headed “Receipt#” and changing the heading “Amount Received” to “Amount

Allotted”.

Form 2 – Register of Receipts

NAME OF SCHOOL

ADDRESS

REGISTER OF RECEIPTS

YEAR FUND PAGE DATE RECEIVED

FROM

RECEIPT# AMOUNT DATE RECEIVED

FROM

RECEIPT# AMOUNT

On this form is the chronological record from whatever activity or source. This record should

include the date, from whom the money was received, receipt number, amount, and activity to be

credited.

Form 3 – Register of Disbursements

NAME OF SCHOOL

ADDRESS

REGISTER OF DISBURSEMENTS DATE NAME OF

PAYEE

VOUCHER# AMOUNT DATE NAME OF

PAYEE

VOUCHER# AMOUNT

On this form is the chronological record of all payments for whatever activity or purpose. This

record should include the date, person receiving payment, check number, amount, and activity to be

charged.

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Deposit Receipt

On this form is the chronological record of all payments for whatever activity or purpose. This

record should include the date, person receiving payment, check number, amount, and activity to be

charged.

Form 4 – Deposit Receipt

Deposit Receipt Number:_______

Name of School:___________________________________________

School:______________________________________________ Date:____________________

Activity:______________________________________________________________________

Source of Funds:________________________________________________________________

Bills ______________________________________

Silver ______________________________________

Checks ______________________________________

TOTAL AMOUNT OF DEPOSIT ______________________________________

Activity Deposit ______________________________________

New York State Sales Tax ______________________________________

Checked by ________________________________________________ _________________

Activity Treasurer Initial When Posted

______________________________________ _____________________________________

Faculty Advisor Faculty Advisor

CENTRAL TREASURER’S COPY

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Form 5 – Statement of Profit and Loss

Statement of Profit and Loss

Club Name:____________________________________________________________________

Activity:________________________________________ Activity Date(s):_______________

Subject to NYS Sales Tax? Yes No (Circle One)

RECEIPTS Ticket Numbers

Date of

Sale

Description of Sale Item(s) OR From and

Including

To and

Including

Total

Number

Sold

Sale Price

Per Item

Total

Receipts

Anticipated Receipts $__________________________ Total Actual Receipts $__________________________

DISBURSEMENTS Date Payee Check

Number

Purpose Amount

Anticipated Disbursements $______________ Total Actual Disbursements $______________ $

PROFIT (LOSS) $______________ ( $______________ $

_________________________________ _________________________________ _________

Club Treasurer Advisor Date

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Form 6 – Central Treasurer’s Receipt

Central Treasurer’s Receipt

CENTRAL TREASURER’S RECEIPT NO._____

DATE:________________________

Name of School: $

DOLLARS

FOR

ACTIVITY

Original to Central Treasurer

Copy to Activity Treasurer

______________________________

Central Treasurer

This form shall be pre-numbered, made up in duplicate and shall contain the information indicated. The

disposition of the copies is indicated on the form itself. All monies taken in by the central treasurer shall be

accounted for in this manner. This document, in addition to serving as a receipt, will furnish the auditor

information he needs for checking receipts.

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Form 7 – Activity Treasurer’s Receipt

Activity Treasurer’s Receipt

ACTIVITY TREASURER’S RECEIPT NO._____

DATE:________________________

Name of School: $

DOLLARS

FOR

ACTIVITY

Original to purchaser or depositor

Copy to Activity Treasurer

______________________________

Activity Treasurer

This pre-numbered form is used by the treasurers of the activity treasurer for acknowledging receipt of

money. If possible these forms shall be stamped with the name of the activity before the blanks are issued to

the activity treasurers. This form and some other documentary evidence, such as the statement of profit and

loss, shall together account for all the money taken in by the activity.

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Form 8 – Inventory Control Form

Inventory Control Form

Name of School:________________________________________

Club Name:____________________________________________

Fundraising Event:______________________________________________________________

Total Number of Items Purchased for Resale: _______________________

LESS: Total Number of Items Sold: _______________________

Total Number of Items Remaining in Inventory: _______________________

LESS: Total Items Unaccounted For: _______________________

Inventory on Hand: _______________________

Inventory Tracking Sheet: Student Name Date Number of Items Taken Date Number of Items Returned

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Form 9 – Purchase Order

Purchase Order

__________________School District

Purchase Order:______________________________________________ No._______________ (Your invoice must show this order number)

TO:______________________________________ DATE ISSUED:______________________

_________________________________________ DATE WANTED:____________________

SEND TO:___________________________

AT:________________________________

PLEASE ENTER OUR ORDER FOR THE

FOLLOWING GOODS TO BE DELIVERED EXEMPT FROM SALES TAX - resale

TO:______________________________________ NOT EXEMPT FROM SALES TAX

_________________________________________ (Check one of the above)

CHARGE TO:______________________ Activity

Quantity

and Unit

Description Unit Price Total Amount Checked By

FUNDS ARE AVAILABLE. PURCHASE AUTHORIZED BY:

__________________________________ __________________________________ ACTIVITY TREASURER FACULTY ADVISOR

Purchases by activities should be made by means of a formal purchase order approved by the faculty advisor who is responsible for

determining that funds are available before approving purchase order. Like the voucher check, this document involves negotiation

with institutions outside of the school and consequently shall bear the signature of the advisor. This form shall be made out in

duplicate, the original to the vendor and the copy to the activity treasurer.

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Form 10 – Payment Order

Payment Order

The activity treasurer prepares the payment order in duplicate whenever a payment or withdrawal is to be

made. The activity treasurer shall secure the signature of the faculty advisor as recording approval of the

contemplated disbursement.

The faculty advisor shall certify the amount of the balance available. This information shall be recorded on

the payment order for the guidance of the Extraclassroom Activity Fund Auditor when the transactions are

being audited and for the purpose of confirming the proper posting of the activity treasurer’s records. If the

balance recorded does not agree with the balance shown on the central treasurer’s ledger, the issuance of the

check may be held up until the faculty advisor can determine the cause of the discrepancy.

All payment orders shall be accompanied by a final audited bill, which shall be filed with the central

treasurer. The central treasurer shall acknowledge receipt of the payment order by entering his/her

consecutive register number on the order and also by recording the number of the check issued in compliance

with the properly drawn payment order. The activity treasurer retains a copy.

Verification of Available Balance By

Faculty Advisor

Unencumbered Balance

$______________________________

Amount of this Payment Order

$______________________________

New Available Balance

$______________________________

PAYMENT ORDER TO THE CENTRAL TREASURER

EXTRACLASSROOM ACTIVITY FUNDS

DATE:__________________________

You are authorized to issue a check

PAY TO THE ORDER OF____________________________________________

IN THE AMOUNT OF _______________________DOLLARS $_____________

FOR___________________________________AS PER ATTACHED INVOICE

AND CHARGED SAME TO________________________________ACCOUNT

_____________________

Initial When Posted

_____________________

Date of Approval

___________________Activity Treasurer

___________________Activity Advisor

Order No._____

Check No._____

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Form 11 – Voucher Check

Voucher Check

NAME OF SCHOOL:______________________________________ NO.000______________

STUDENT ACTIVITIES ACCOUNT:____________________________ DATE:___________

PAY TO THE ORDER OF:___________________________________________ $__________

____________________________________________________________________DOLLARS

TO: FIRST NATIONAL BANK

Pay and charge to the above-named account

_______________________________________________

CENTRAL TREASURER

______________________________________________________________________________

DETACH BEFORE PRESENTING FOR PAYMENT DUPLICATE VOUCHER

Date Order Items in Account Amount Activity

______________________________________________________________________________

This document should be pre-numbered and issued in duplicate. (Signatures need appear only on the original). The

original is the check and the central treasurer keeps the copy. The voucher part of the document should be in sufficient

detail to clearly identify and describe the payment. It is to be used for posting purposes.

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Form 12 – Interorganization Transfer

Interorganization Transfer

On occasion, one organization will want to transfer funds to another organization for services rendered or the

general student organization may make appropriation to various activity organizations of the school. It is

recommended that transfers of this kind follow the customary procedure for making withdrawals through

preparation of a payment order.

After making the necessary entries in his/her books, the central treasurer instead of writing a check would

use the interorganization transfer form shown below. The original would be given to the activity treasurer

whose organization will receive the funds and the duplicate copy would be sent to the organization paying

the funds.

When the activity treasurer receives form, he/she should make the necessary entries to the standard file and

file the transfer form as evidence to support the form.

_____________________________________________________________________________________

School Name

Extraclassroom Activities Account

Interorganization Transfer

Date:_______________________

INITIATING ORGANIZATION:_________________________________________________________

PAY TO:___________________________________________________ $________________________

___________________________________________________________________________DOLLARS

FOR:________________________________________________________________________________

_______________________________________

CENTRAL TREASURER

_____________________________________________________________________________________________

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Form 13 – Report on Reconciliation of Cash Balances

Report on Extraclassroom Activity Account

Reconciliation of Cash Balances

REPORT AS OF ,20

Name of School:________________________________________________________________

CHECKING ACCOUNT

BANK STATEMENT BALANCE END OF MONTH $_______________________

Less total outstanding checks _______________________

Net balance in bank _______________________

Amount of receipts not deposited (add) _______________________

BOOK BALANCE END OF MONTH $_______________________

OTHER ACCOUNTS

Petty Cash Funds (add) $_______________________

Certificates of Deposit (add) _______________________

Savings Account (add) _______________________

CASH BALANCE END OF MONTH $_______________________

Date:_______________________ Central Treasurer:_________________________________

This account was audited for the period _________________ to ________________, and found to

be correct. Date Date

____________________________________________

EXTRACLASSROOM ACTIVITY FUND AUDITOR

20

Form 14 – Central Treasurer’s Report

Extraclassroom Activity Fund

Central Treasurer’s Report

For the Period____ to_ _ ,20

Activity Beginning

Balance on

Hand

Receipts Disbursements Ending

Balance on

Hand

TOTAL

Date:____________________ Signature:_______________________________________

21

Appendix A

Regulations of the Commissioner of Education on Financial Accounting of

Extraclassroom Activity Fund in Union Free School District Having a

Population of Less Than One Million

Section 172.1 (Activity Funds) An organization within a school district whose activities are conducted by students and whose

financial support is raised other than by taxation or through charges of the board of education shall

be known as an extraclassroom activity and the monies received by it as extraclassroom activity

funds. (NO DISTRICT MONIES)

Section 172.2 (Regulation of Activities and Monies) The board of education of each school district having a population of less than one million and an

educational program beyond the 6th

grade shall make rules and regulations (POLICY) for the

establishment, conduct, operation, and maintenance of extraclassroom activities and for the

safeguarding, accounting and audit of all monies received.

Section 172.3 (Subject Matter of Rules) Such rules and regulations shall require at least the following:

a. The method to be followed in establishing an organization.

b. The records of receipts and expenditures to be maintained and the reports to be made at

least quarterly to the board of education.

c. The authority (Votes of approval included in Activity meeting minutes) to expend

monies shall be distinct and separate from the custody of those monies.

d. The independent and impartial audit of the district records.

e. The method of disposing of funds of defunct organizations.

Section 172.4 (Deposit of Funds) The board of education shall direct that the monies received from the conduct, operation or

maintenance of any extraclassroom activity is placed in the custody with an official designated by

the board of education (Central Treasurer) who in shall be responsible for the deposit these

extraclassroom activity funds into BOCES accounts designated by the Board of Education.

Section 172.5 (Assignment of Board Officers or Employees) The board of education may assign any of its officers or employees (Bonded at a minimum level

of two times the highest dollar amount handled) perform such duties as it may prescribe in

connection with any extraclassroom activity, and shall designate such of its officers and

employees, from whom an official undertaking shall be required and shall fix the sum thereof.

22

ISSUES, ANSWERS, INFORMATION, DEFINITIONS ETC.

Extraclassroom Activity Funds

Defined in the Regulations of the Commissioner of Education as “funds raised other than by

taxation or through charges of a board of education, for or in the name of a school, student body or

any subdivision thereof.” Basically, extraclassroom activity funds are those operated by and for the

students. Monies are usually collected voluntarily by pupils and are spent by them as they see fit so

long as they abide by established regulations.

Extraclassroom activity funds must not be confused with funds accounted for in accordance with

the Uniform System of Accounts prescribed by the State Comptroller. Procedures discussed in this

policy and applicable regulations apply only to extraclassroom activity funds.

Purpose

Student extraclassroom activities may only be formed for educational or school service purposes

and may only be formed by students in grades 6 – 12.

Approved Extraclassroom Activities

All Extraclassroom Activities/Clubs shall be approved by the Board of Education. The chief school

officer shall maintain an up-to-date register of all currently approved Extraclassroom Activities as

well as those that have been discontinued.

Meetings and Meeting Minutes

All Extraclassroom Activities shall meet at least once monthly while school is in session. These

meetings shall be held on school property. Extraclassroom activities shall not meet outside school

property unless they have received the consent of their school principal. Minutes will be maintained

detailing discussions and activities, including required votes approving disbursement of funds.

Sales, Campaigns and Fundraising Activities

The Chief Faculty Counselor shall provide information to the Superintendent on sales, campaigns

and fundraising activities of extraclassroom activity clubs, including the nature of the event, dates

and duration of a sale or campaign, and means of solicitation (Ex: door-to-door, direct mail, etc.).

Risk Management

The Chief Faculty Counselor (building principal) shall work with the business official to assure

that the district’s exposure to any risk resulting from club activities or fundraisers is minimized.

In all cases where a vendor will be using district facilities to conduct its event, the district requires

a certificate of insurance with the district named as an additional insured. Periodically, the district

may request that it’s primary liability insurance carrier conduct a review of the activities of its

extraclassroom activities and may prohibit certain events based on the results of that review.

Equipment Acquisitions

All equipment purchases shall be evidenced by the official action of a majority vote of the club or

activity members. Title to all equipment acquired with extraclassroom activity funds shall reside

with the district and be carried as an insurable asset on its list of insurable values. All equipment

shall be operated on district property, unless express permission from the superintendent is secured

to use the equipment or have it reside off-premises. Such equipment shall be tagged as district

23

property, but is available for exclusive use by the extraclassroom activity club acquiring the item.

Contracts, Commitments and Guarantees

All contracts, commitments and guarantees require approval of the district’s purchasing agent.

All commitments and contracts shall be the sole responsibility of the extraclassroom activity club

giving rise to the transaction, regardless of change in advisors, membership or officers.

Admissions

Pre-numbered tickets shall be used so that the auditor may by reference to the beginning and

ending numbers determine the amount that should be collected. A different color should be used

for each occasion, thus making it difficult for anyone to use old tickets, and ticket collectors shall

destroy each ticket by tearing it in two, giving one part to the customer and retaining the other part.

Inventory

Inventory items held for resale or return must be adequately safeguarded against loss, theft or

damage, by securing them in an appropriate location with limited access and properly accounted

for. During sales campaigns, inventory should be controlled through the use of an Inventory

Control Form.

Donations

Gifts or donations are usually made in lump sums and should be recorded in the meeting minutes

of the activity. The Student Activity Treasurer should issue a receipt and deposit the gift with the

Central Treasurer. Donations to student organizations and Extraclassroom Activities are not tax

deductible.

Outstanding Student Fundraising Obligations

Any student having an outstanding fundraising obligation to any extraclassroom activity

organization shall not be permitted to participate in any subsequent extraclassroom fundraising

activities until the obligation is fulfilled or the Chief Faculty Counselor forgives the obligation.

This limit on extraclassroom activity fundraising participation shall affect, neither the student’s

participation in non-fundraising activities nor have any academic consequences.

Raffles, 50/50 Drawings (GAMBLING)

Classified as a form of gambling, these options offer a limited source of revenue, due to the fact

that participation of any kind is limited to those individuals eighteen years of age or older.

Student Trips and Tours

Extraclassroom trips are not to be confused with curricular field trips. Field trips are conducted

during the school day as part of an academic program and paid for by the district. Extraclassroom

trips are initiated by, organized by and paid for by the student membership of the activity/club

fund (student raised money). Extraclassroom trips are strictly voluntary. Student participation

is a privilege (and students may be denied participation).

The Board of Education recognizes the value of student travel, and its responsibility to extend

District protection to students, staff and approved volunteers. This includes protection under New

York State law, District Liability Insurance Policy, Student Supplemental Medical Plan as well as

legal services.

24

ALL TRIPS REQUIRE PRIOR APPROVAL BY THE BOARD OF EDUCATION

Trips within the United States require Board approval at least two months prior to departure.

Trips outside the United States require Board approval (before booking the tour or holding any

meetings with parents) six months prior to the departure date. NO monies are to be expended

prior to Board of Education approval.

Written requests for Board of Education approval of trips must be submitted by the Faculty Advisor

or chief chaperone to the Superintendent of Schools at least two weeks prior to the regularly

scheduled Board meeting at which approval is being sought.

REQUESTS MUST INCLUDE THE FOLLOWING, DETAILED INFORMATION:

1) Name of Advisor

2) Name of Chief Chaperone (if different than the advisor)

3) Trip Dates

4) Destination

5) Estimated number of student participants and their grades

6) Estimated number of chaperones (and their names if this has been finalized)

7) Tour Itinerary (to the extent it is available at the time of request)

8) Cost of the trip per student

9) Number and types of planned fundraisers (if any)

10) Estimated amount of the per student cost to be paid by the family

(dollar amount and per cent of the total per student cost)

Tours must comply with the following to receive Board approval:

1) Sponsored by a Board approved Extraclassroom Activity/Club.

2) The Faculty Advisor & Chief Chaperone must be a regular, full time certified District employee.

Participation in Board approved trips is open only to District students who are members of the

sponsoring Activity/Club, District employees, adult chaperones approved by the BOARD.

3) Planning and coordination of the trip are the responsibilities of the Faculty Advisor as well

as all the school, tour company, United States and foreign travel documents.

4) The District Business Manager is responsible for signing any trip booking agreements and

any other contractual obligations.

5) The planning, coordination, tour activities, fundraising and the accounting of funds must be

consistent with New York State and District Policies and Administrative Regulations.

6) Prior to the acceptance of any money from students or parents, the parents must be informed

in writing and their written acknowledgement of understanding is received regarding the

financial, travel and behavioral responsibilities of students on trips; refund policies, procedures,

cancellation rights and cancellation insurance (if available).

School Store

A school store may be operated under the sponsorship of an Extraclassroom Activity and the

guidance of a Faculty Advisor. Cash handling and accounting procedures are the same as those

already in place for controlling Extraclassroom receipts and disbursements.

25

It is desirable for the Faculty Advisor and Business Manager to agree on acceptable operating

and year-end statements, inventory control and valuation methods that will reflect the financial

soundness of the store activity. Periodic profit or loss statements and balance sheets not only

constitute good accounting procedures but also afford excellent instructional opportunities.

The Faculty Advisor and store personnel, as a general practice should adhere to the policies

and procedures established by the Board of Education. A list of key duties for personnel assigned

to the store, duty checklists for students, various control forms, daily balance sheets, cash receipt

records, register forms, inventory sheets, etc. should be developed and used.

Tax Exempt Status

The extraclassroom activities of the district are not included in the exemption granted to the

school district from New York State Sales Tax. Without exception, clubs and activities are

prohibited from using the school’s tax exemption. The taxable status of all fundraising events

specified in the administrative regulations to this policy, shall be enforced as listed by the Central

Treasurer. Any event not specifically listed shall be deemed taxable unless a written determination

that it is non-taxable has been issued from the Business Manager to the Central Treasurer. The

central treasurer shall be responsible for filing the periodic sales tax returns for Extraclassroom.

Sales Tax

New York State Sales Tax rules are complex and constantly changing. The state’s fiscal crisis

has resulted in an increased focus on compliance and, consequently, an increase in audits. The

District is not exempt from the provisions of the Sales Tax Law whenever it becomes a vendor

of services or property ordinarily sold by private persons. Vendors are required to collect sales

tax, based on the sale price, unless the transaction involves an exempt good or service or if the

customer is exempt. Exempt sale documentation must be obtained and then retained by the vendor.

In the sale of any taxable good or service, sales tax must be collected and paid to New York State,

regardless as to how it was acquired, even if obtained free, tax free, out of state or as a donation.

Calculating Sales Tax is determined by the dollar amount of the sale. (SEE EXAMPLE)

Total Funds / 1.08 = Taxable Sales $900.00 / 1.08 = $833.34 Taxable Sales

Total Funds – Taxable Sales = Sales Tax $900.00 - $833.34 = $66.66 Sales Tax

Double Check: $833.34 X 8% = $66.66

NOTE: Sales tax paid on initial purchase may be taken, as a credit against tax that is required to

be collected on the subsequent resale.

.

Each Faculty Advisor should know which of the activities his organization undertakes are subject to

sales tax and take steps to see that all sales tax information is accurately recorded and sent to the

Central Treasurer. Below are selected events (not all inclusive) and their taxability status:

\Vending Machine Sales

Items selling for more than $.75 and not on the exempt food list are Taxable.

Items selling for less than $.75 and on the exempt list are Not Taxable.

Note: When tables, chairs, benches, etc. are provided where the vending machine

operations are conducted, sales through the vending machine are Taxable.

When no chairs, benches, etc. are provided where the vending machine

operations are conducted, sales through the vending machine are Not Taxable.

26

Sale of Candy Bars is Taxable

Sodas, Soft Drinks, Fruit Drinks

With less than 70% natural fruit juice - Taxable

With 70% or more natural fruit juice – Not Taxable

Sale of Newspapers/Periodicals Not Taxable

Spaghetti Dinners Pancake Breakfasts Chicken BBQ

Hot Pizza/ Popped Corn Hot Coffee, Tea & Chocolate Candy Coated Snack Food

Tax Law §1115 (a) (1) generally provides an exemption for the sales and purchases of food, food

products, beverages sold for human consumption. However, the exemption does not apply to

catered situations, where the students of the club would be serving, assisting in serving, cooking,

or otherwise providing services with respect to the food items in question.

Note: Food prepared or eaten at the point of sale is Taxable.

Food not prepared or eaten at the point of sale, is Not Taxable

Frozen Pizza, Pop Corn (un-popped), Frozen Foods, Etc.

Food in bulk (canned, bottled, packaged, frozen) is Not Taxable

Bake Sales

Tax Law §1115 (a) (1) generally provides an exemption for the sales and purchases of food, food

products, beverages sold for human consumption.

Note: Home baked items may not be sold. Only items from health inspected kitchens.

Single items (ex. one cookie) are Taxable.

Items wrapped & sold as take away (ex. At least a dozen cookies) are Not Taxable

Purchases of Prepared Food for Resale

The purchase of the prepared food is subject to NY sales tax, and sales tax must be collected upon

the subsequent resale.

Admission Charges

Exemption is provided from NY sales tax for admissions to dramatic or musical arts performances,

which do not include variety shows, magic shows, circuses, ice shows, and similar performances.

Included in the exemption is an admission charge to choreographed performances to music.

Note: Admission charges for entertainment or amusement are Taxable, such as dances.

Sweatshirt, T-Shirt, Jacket Sales

Tax Law §1101 (b) (5) provides that property purchased for resale is expressly excluded from NY

sales tax (BUT ONLY IF A RESALE CERTIFICATE IS ISSUED TO VENDOR). Tax Law §1105

(a) provides that sales tax is imposed on the sale of tangible personal property. When a student

organization purchases merchandise for resale, vendors are required to collect the sales tax unless

they receive a Resale Certificate (NYS Sales Tax Form ST-120) from the buyer.

Adopted by Board of Education August 30, 2007

Amended by Board of Education October 24, 2007

Revised by Board of Education February 21, 2013

BOARD OF COOPERATIVE EDUCATIONAL SERVICES

SOLE SUPERVISORY DISTRICT


CONSTITUTION & BY-LAWS

FOR VARIOUS CLUBS

IN CONNECTION WITH

SAFEGUARDING, ACCOUNTING,

AND AUDITING OF EXTRACLASSROOM

ACTIVITY FUNDS POLICY

Adopted by Board of Education May 21, 2009

Additional Constitution & By-Laws for NFEC Cosmetology Club

Adopted by Board of Education October 15, 2009

BOARD OF COOPERATIVE EDUCATIONAL SERVICES SOLE SUPERVISORY DISTRICT


Constitutions and By-Laws for Clubs and

Maintenance of Extra Classroom Funds (In connection with Safeguarding, Accounting and Auditing of

Extraclassroom Activity Funds Policy)

Adirondack Educational Center

New Vision Club

Cosmetology Club

North Franklin Educational Center

GED Club

Building Trades Club Culinary Arts Club Student Council Club

Cosmetology Club (Approved 10/15/09)

Each club will have an associated Extra Classroom Fund to be operated in

accordance with Franklin-Essex-Hamilton BOCES Policies and Procedures.

BOCES Adirondack Educational Center

Student Club

New Vision


CONSTITUTION

Article I. Name The name of this organization shall be the Adirondack Educational New Vision Club and

hereafter shall be referred to as AEC New Vision Club.

Article II. Purpose The AEC New Vision Club exists to enrich and extend the academic and hospital

rotation experiences of the New Vision Health Careers Program.

Article III. Membership Section 1. All members of AEC New Vision Club must be current AEC students,

enrolled in the New Vision Health Careers Program. Section 2. Membership in the AEC New Vision Club is open to all New Vision Health

Career students, without regard to race, color, religion, national origin, sex, age, sexual

orientation, physical and or mental ability.

Article IV. Officers Section 1. The officers of the AEC New Vision Club are as follows: • President

• Vice President • Treasurer • Secretary

These officers are considered the Executive Board Section 2. Officers shall be elected in the spring of each year for the next academic year. Election shall be based on a simple majority, and the candidate with the majority vote

being selected for the position. Section 3. Eligibility of officers shall be the same as any member of AEC New Vision

Club, and must commit to attend most New Vision Club meetings and functions as

scheduled.

Section 4. Duties of officers a. President - Preside over all meetings of the Club.

- Ensure members receive notice of meetings, training, and other Club functions - Complete reports as required by the Club Advisor b. Vice President - Assume role of President in absence - Facilitate dissemination of information through campus media

- Initiate and coordinate all fund raising activities c. Treasurer - Follow all accounting and purchasing policies, procedures, and regulations of BOCES

- Maintain all funds in a Club Account

- Keep a ledger tracking all expenditures and revenue - Be aware of proper procedures for accessing money in the account d. Secretary

- Keep Minutes of meetings - Keep accurate and updated roster of all participants in the club. - Notify Club Members of future events including, but not limited to: Meetings and other group activities

Section 5. Vacancies in any position will be filled through a special election. The vote

shall operate as outlined for regular elections. The election to fill the vacancy shall

happen at the next scheduled meeting following the announcement to the membership of

said vacancy. In the event that the responsibilities of said position are of immediate

importance, the President may temporarily appoint another club member to perform those

duties until a successor has been elected by the club membership. Section 6. The term of office for each elected position shall be one academic year.

Current officers may run for re-election to the position that they currently hold.

Article V. Advisor Section 1. The New Vision teacher will act as the club advisor.

Section 2. The advisor shall stay informed of the activities of the club. The advisor shall

also serve as a resource for the club in BOCES processes and resources. The advisor shall

attend meetings and other activities of the club whenever possible.

Article VI. Meetings Meetings will happen at least once per month with an average duration of 15 minutes,

unless the members present approve an extension of the meeting. A quorum will consist

of a simple majority of the members.

Article VII. Activities Activities of the New Vision Club may include such events as: educational field trips,

beauty shows and salon and spa visitations. The organization may also be involved in

fundraising activities.

Article VIII Amendments Amendments to this document must be voted on and approved by two-thirds of the club

membership during a scheduled meeting. Following approval by the club, BOCES

Administration must then approve amendments.

BY-LAWS

I. Membership Members are expected to attend meetings and events as much as possible, and should

notify an executive board member should they be unable to attend. Members will also be

asked to provide basic contact information (name, address, phone, e-mail) to aid in

dissemination of information.

II. Meetings Meetings will be held a minimum of once each month. At the first meeting of each

semester, the membership will vote on the time for future meetings. Meetings may be called at other times as needed to discuss club business and issues. It is

the responsibility of the Executive Board to contact and notify ALL LISTED MEMBERS

of these dates and times. All meeting announcements will be posted in the New Vision classroom in order that

interested students may attend. Other activities of the Club (i.e. speakers, training, seminars, etc) are not a required

meeting, but attendance is encouraged.

III. Officers Officers are those listed in the Constitution with duties as outlined in that document.

IV. Election Committee All members not seeking office in the New Vision Club are eligible to comprise the

Election Committee, which will consist of no less than 2 members and the advisor. The

election committee shall verify the eligibility of all candidates and solicit candidates if

necessary. The current president will solicit nominations for the election of candidates at

the meeting before the election meeting. Nominations can also be accepted just prior to

the election being held.

Impeachment or removal of an officer will require a two-thirds vote in favor of the

proposal. A proposal of this nature must be presented to the membership at one meeting

and then the vote taken at a meeting the following week. These meetings must be

publicized to the entire membership and the officer being impeached shall be notified that

these actions are taking place.

V. Committees Committees will be created as the need arises.

VI. Amendment Procedures If not happening at a regularly scheduled meeting, an officer must call for and schedule

such a meeting with a minimum of one week’s notice. It must be posted publicly and all

members must be notified in advance. A quorum must be met, and any amendments must

be accepted with a two-thirds or higher vote of the membership in favor of the

amendment. Following club approval, amendments will be submitted to the club advisor

for approval.

BOCES Adirondack Educational Center

Student Club

Cosmetology


CONSTITUTION

Article I. Name The name of this organization shall be the Adirondack Educational Cosmetology Club

and hereafter shall be referred to as AEC Cosmetology Club.

Article II. Purpose The AEC Cosmetology Club exists as a meeting place to teach different techniques in

hair, nail and wax, design as well as skin care, to explore the world of cosmetology and to

demonstrate the importance of continuing education by attending the International Beauty

Show.

Article III. Membership Section 1. All members of AEC Cosmetology Club must be current AEC students,

enrolled in the CTE program and in good academic standing at AEC.

Section 2. Membership in the AEC Cosmetology Club is open to all cosmetology

students, without regard to race, color, religion, national origin, sex, age, sexual


Article IV. Officers Section 1. The officers of the AEC Cosmetology Club are as follows: • President • Vice President

• Treasurer • Secretary

These officers are considered the Executive Board Section 2. Officers shall be elected in the spring of each year for the next academic year. Election shall be based on a simple majority, and the candidate with the majority vote

being selected for the position. Section 3. Eligibility of officers shall be the same as any member of AEC Cosmetology

Club, and must commit to attend most Cosmetology Club meetings and functions as

scheduled.

Section 4. Duties of officers a. President - Preside over all meetings of the Club. - Ensure members receive notice of meetings, training, and other Club functions - Complete reports as required by the Club Advisor b. Vice President

- Assume role of President in absence - Facilitate dissemination of information through campus media - Initiate and coordinate all fund raising activities

c. Treasurer

- Follow all accounting and purchasing policies, procedures, and regulations of BOCES - Maintain all funds in a Club Account - Keep a ledger tracking all expenditures and revenue

- Be aware of proper procedures for accessing money in the account d. Secretary - Keep Minutes of meetings - Keep accurate and updated roster of all participants in the club. - Notify Club Members of future events including, but not limited to:

Meetings and other group activities

Section 5. Vacancies in any position will be filled through a special election. The vote





duties until a successor has been elected by the club membership. Section 6. The term of office for each elected position shall be one academic year.


Article V. Advisor Section 1. The Cosmetology teacher will act as the club advisor.

Section 2. The advisor shall stay informed of the activities of the club. The advisor shall






Article VII. Activities Activities of Cosmetology Club may include such events as: educational field trips,

beauty shows and salon and spa visitations. The organization may also be involved in

fundraising activities.




BY-LAWS








of these dates and times. All meeting announcements will be posted in the cosmetology classroom in order that




IV. Election Committee All members not seeking office in the Cosmetology Club are eligible to comprise the
















amendment. Following club approval, amendments will be submitted to the club advisor

for approval.

BOCES North Franklin Educational Center

Student Club

GED


CONSTITUTION

Article I. Name The name of this organization shall be the North Franklin Educational GED Club and

hereafter shall be referred to as NFEC GED Club.

Article II. Purpose The NFEC GED Club exists as a meeting place to teach aspects of a retail establishment,

to learn about culture through extra curricular activities and humanitarian efforts, and

most importantly to have fun while learning.

Article III. Membership Section 1. All members of NFEC GED Club must be current NFEC students, enrolled in

the CTE program and in good academic standing at NFEC. Section 2. Membership in the NFEC GED Club is open to all GED students, without

regard to race, color, religion, national origin, sex, age, sexual orientation, physical and or

mental ability.

Article IV. Officers Section 1. The officers of the NFEC GED Club are as follows:

• President • Vice President • Treasurer

• Secretary • Student Council Representative

These officers and representative are considered the Executive Board Section 2. Officers shall be elected at the beginning of each year for the current academic

year. Election shall be based on a simple majority, and the candidate with the majority

vote being selected for the position. Section 3. Eligibility of officers shall be the same as any member of NFEC GED Club,

and must commit to attend most GED Club meetings and functions as scheduled. Section 4. Duties of officers

a. President - Ensure members receive notice of meetings, training, and other Club functions - Serve as alternate Student Council Representative - Complete reports as required by Student Council, and the Club Advisor(s) b. Vice President


c. Treasurer



Meetings Other Group Activities e. Student Council Representative - Attend Student Council Meetings, perform all Student Council related activities, and

report to the club on Student Council activities. Section 5. Vacancies in any position will be filled through a special election. The vote





duties until a successor has been elected by the club membership.

Section 6. The term of office for each elected position shall be one academic year.


Article V Advisor Section 1. The GED teacher and teaching assistant will act as the club advisors. Section 2. The advisors shall stay informed of the activities of the club. The advisors

shall also serve as a resource for the club in BOCES processes and resources. The

advisor(s) shall attend meetings and other activities of the club whenever possible.




Article VII. Activities Activities of GED Club may include such events as: educational field trips, college

visitations, and performing community service to certain organizations as approved by

the GED Club. The club may also be involved in fundraising activities.




BY-LAWS






semester, the membership will vote on the time for future meetings.

Meetings may be called at other times as needed to discuss club business and issues. It is


of these dates and times. All meeting announcements will be posted in the GED classroom in order that interested

students may attend. Other activities of the Club (i.e. speakers, training, seminars, etc) are not a required



IV. Election Committee All members not seeking office in the GED Club are eligible to comprise the Election

Committee, which will consist of no less than 2 members and the advisor. The election

committee shall verify the eligibility of all candidates and solicit candidates if necessary.

The current president will solicit nominations for the election of candidates at the

meeting before the election meeting. Nominations can also be accepted just prior to the

election being held.











amendment. Following club approval, amendments will be submitted to the Student

Council for approval.


Student Club

Building Trades


CONSTITUTION

Article I. Name The name of this organization shall be the North Franklin Educational Center Building

Trades Club and hereafter shall be referred to as NFEC Building Trades Club.

Article II. Purpose The NFEC Building Trades Club exists as a meeting place to teach different techniques

of cooking, explore the world of Building Trades and most importantly to have fun.

Article III. Membership Section 1. All members of NFEC Building Trades Club must be current NFEC students,

enrolled in the CTE program and in good academic standing at NFEC. Section 2. Membership in the NFEC Building Trades Club is open to all Building Trades

students, without regard to race, color, religion, national origin, sex, age, sexual


Article IV. Officers Section 1. The officers of the NFEC Building Trades Club are as follows: • President

• Vice President • Treasurer

• Secretary • Student Council Representative

These officers and representative are considered the Executive Board Section 2. Officers shall be elected in the spring of each year for the next academic year. Election shall be based on a simple majority, and the candidate with the majority vote

being selected for the position. Section 3. Eligibility of officers shall be the same as any member of NFEC Building

Trades Club, and must commit to attend most Building Trades Club meetings and

functions as scheduled. Section 4. Duties of officers

a. President - Preside over all meetings of the Club. - Ensure members receive notice of meetings, training, and other Club functions - Serve as alternate Student Council Representative - Complete reports as required by Student Council, and the Club Advisor(s)

b. Vice President - Assume role of President in absence - Facilitate dissemination of information through campus media - Initiate and coordinate all fund raising activities

c. Treasurer



Meetings Other Group Activities e. Student Council Representative - Attend Student Council Meetings, perform all Student Council related activities, and

report to the club on Student Council activities. Section 5. Vacancies in any position will be filled through a special election. The vote








Article V Advisor Section 1. The Building Trades teacher will act as the club advisor. Section 2. The advisor shall stay informed of the activities of the club. The advisor shall






Article VII. Activities Activities of Building Trades Club may include such events as: educational field trips,

food shows and college visitations. The organization may also be involved in fundraising

activities.




BY-LAWS








of these dates and times. All meeting announcements will be posted in the Building Trades classroom in order that




IV. Election Committee All members not seeking office in the Building Trades Club are eligible to comprise the



















Student Club

Culinary Arts


CONSTITUTION

Article I. Name The name of this organization shall be the North Franklin Educational Center Culinary

Arts Club and hereafter shall be referred to as NFEC Culinary Club.

Article II. Purpose The NFEC Culinary Club exists as a meeting place to teach different techniques of

cooking, explore the world of culinary arts and most importantly to have fun.

Article III. Membership Section 1. All members of NFEC Culinary Club must be current NFEC students, enrolled

in the CTE program and in good academic standing at NFEC. Section 2. Membership in the NFEC Culinary Club is open to all culinary arts students,

without regard to race, color, religion, national origin, sex, age, sexual orientation,

physical and or mental ability.

Article IV. Officers Section 1. The officers of the NFEC Culinary Club are as follows: • President

• Vice President • Treasurer • Secretary

• Student Council Representative

These officers and representative are considered the Executive Board Section 2. Officers shall be elected in the spring of each year for the next academic year. Election shall be based on a simple majority, and the candidate with the majority vote

being selected for the position. Section 3. Eligibility of officers shall be the same as any member of NFEC Culinary

Club, and must commit to attend most Culinary Club meetings and functions as

scheduled. Section 4. Duties of officers

a. President - Preside over all meetings of the Club. - Ensure members receive notice of meetings, training, and other Club functions - Serve as alternate Student Council Representative - Complete reports as required by Student Council, and the Club Advisor(s) b. Vice President


c. Treasurer



Meetings Other Group Activities e. Student Council Representative - Attend Student Council meetings, perform all Student Council related activities, and

report to the club on student council activities. Section 5. Vacancies in any position will be filled through a special election. The vote








Article V Advisor Section 1. The Culinary arts teacher will act as the club advisor. Section 2. The advisor shall stay informed of the activities of the club. The advisor shall

also serve as a resource for the club in BOCES processes and resources. The advisor

shall attend meetings and other activities of the club whenever possible.




Article VII. Activities Activities of Culinary Club may include such events as: educational field trips, food

shows and college visitations. The organization may also be involved in fundraising

activities.




BY-LAWS








of these dates and times. All meeting announcements will be posted in the culinary arts classroom in order that




IV. Election Committee All members not seeking office in the Culinary Club are eligible to comprise the Election

Committee, which will consist of no less than 2 members and the advisor. The election

committee shall verify the eligibility of all candidates and solicit candidates if necessary.

The current president will solicit nominations for the election of candidates at the

meeting before the election meeting. Nominations can also be accepted just prior to the

election being held.













NFEC Student Council

Club Funds Guidelines and Procedures

A Club Fund is designed to account for funds held by a school district in a trustee

capacity for students or club organizations. Club funds consist of monies received

for the benefit of students in accordance with District policy. Specifically, they are

funds accumulated from various school-approved money-raising activities and the

receipt of student dues or fees, commissions, investment interest and donations. All

funds collected by District personnel from students are defined as Club funds and

must be handled through club fund accounts.

This Club account consists of funds generated from student organizations and is the

property of the student organizations (i.e. student council).

The District is required to provide stewardship by properly safeguarding and

accounting for these funds. Decisions on the use of student funds are the concern of

the specific student groups to whom the funds belong, as long as the decisions

regarding the use of funds do not conflict with Board policy and/or legal regulations

or restrictions.

The Central Treasurer is responsible for the proper control, collection, disbursement,

and reconciliation of all Club activity funds. This responsibility includes the physical

safeguard, accounting, administration, and disbursement of funds in compliance with

District policy. The advisors will assist with these duties.

The Club Activity Fund Bank Statement should be reconciled to the checkbook

within twenty (20) workdays of receipt. After the bank reconciliation is complete, the

Central Treasurer will complete the Monthly Income and Expense

Report. A copy will be retained for the fund’s records and a copy will be sent to the

business office.

Club Treasurer Advisor Responsibility The Treasurer Advisor is required to maintain adequate records to

support the financial activities of the group. These records are subject to review

during the audit of the school’s activity funds and should include, at a minimum, the

following:

Copies of money receipts and tabulations of monies collected

Copies of invoices or disbursement vouchers

Copies of fund raising applications (requests from administration)

Detailed records of fund raising proceeds

Detailed minutes of the organization’s meetings including attendance,

discussion of fund raising activities, and review and approval of expenditures and

financial status.

Each month after the bank statement has been reconciled; the Advisor should

compare his/her balances and financial records to those kept by the Central

Treasurer. If there is a discrepancy, the Advisor should promptly contact the other

advisors and club treasurer.

Fund Raising Activities In order to provide administrative oversight of the fund raising activities

promoted by the various clubs and organizations, all fund raising activities must

first be approved by the principal.

Clubs desiring to begin a fund raising activity are required to complete a Fund

Raising Application and Financial Recap Application form and submit it for approval

before the activity can be established. The application details the vendor, product to

be sold or service to be rendered, dates of the activity, organization, and the

estimated proceeds. Within one (1) month of the close of the activity, the Financial

Recap portion of the Fund Raising Application and Financial Recap Application form

must be completed and forwarded to the Central Treasurer. This form

details the total sales and deposits made during the fundraiser. The club should

maintain these records at all times for audit purposes.

Collection of Money All money collected by a club for fees, dues or other fund raising activities must be

recorded in detail using deposit slips, tabulation of monies collected forms, or

collection forms provided by the fund raising vendors. All collections must be

deposited in the appropriate school activity fund.

Money collected should not be kept overnight in a desk or file cabinet, nor should the

advisor take it home. If, for any reason, all records cannot be completed and

recorded before the end of the day, the funds should be locked in the school safe to

be completed the following day. All money collected from a fundraiser should be

deposited within three (3) days of receiving the money.

Personal check cashing by faculty members is prohibited. Likewise, cash should not

be removed from activity fund collections and replaced with the advisors personal

check. In addition, cash collections may not be used to purchase supplies,

refreshments or for any other purpose. Club fund collections must be deposited

intact, in the same manner in which they were received.

Advisors will often be collecting money for more than one activity. Each activity

should be clearly documented on the collection records. This will assist the

Central Treasurer/Business Office in determining the sales tax due to each project. It

will also help the Advisor measure the profitability of fund raising efforts.

Depositing Funds Collected

When an Advisor submits funds collected to the Central Treasurer for deposit the

Central Treasurer should verify the funds in the Advisor’s presence. All money should

be verified and signed for when given to the Central Treasurer. This is simply a

prudent cash handling procedure that protects both parties. After verifying the funds,

the Central Treasurer must provide the Advisor with a receipt or copy of the deposit

slip documenting the amount of the deposit.

Miscellaneous Student Activity Guidelines Payments to Employees

Payments and gifts to employees are not permitted from the student funds.

Cash Balance

A record of Club’s cash balance must be maintained at all times to ensure that your

account is not overdrawn. Under no circumstances should you have

a negative cash balance in your account.

Personal Check Cashing

Employees’ personal checks may not be cashed or substituted for cash collections.

Cash Loss

The student activity fund Advisor will be held responsible for any student activity

fund entrusted to them. The Advisor will reimburse the student organization for any

money which is lost due to carelessness, theft, fraud, or failure to follow established

procedures unless the campus principal determines extenuating circumstances

exists.

Expenditures of Activity Funds All expenditures from activity funds must be made by check. No expenditures should

be made using undeposited cash. Prior to the expenditure of funds, an Order of

Disbursement form must be created and approved by the principal and other

applicable parties. Expenditures must be made in compliance with existing

purchasing rules, laws, and regulations. Under no circumstances should purchases be

made without proper approval.

Before completing the Order of Disbursement, make sure the activity fund has

sufficient funds for the desired purchase. Under no circumstances should the

account to have a negative balance.

Club funds should be used for the benefit of the students who participate in the

club’s activities. These funds should be expended on an annual basis so the students

who generated the funds can have the benefit of their use.

North Franklin Educational Center Student Council Leadership Group

The Student Council provides an opportunity for students to develop leadership skills

and to take an active role in issues affecting students and technical school. In an

effort to promote student leadership opportunities and to further promote the

development of students at North Franklin Educational Center, the Student Council is

encouraged and supported by the faculty, staff, administration and BOCES Board.

The goals of the Student Council are to:

Provide a means of self-governance for the students of North Franklin

Educational Center.

Promote the educational, cultural and social welfare of the students of NFEC.

Guarantee an equal opportunity for student participation and representation.

Foster cooperation among students, faculty, administration and the community.

Membership is open to all persons currently enrolled in NFEC programs. The Student

Council consists of representatives and alternates elected from each program. The

duties of the program representatives are to represent their programs in all matters

coming before the Council, to report Council activities to their respective programs,

to serve on Council committees, and to set an example of school spirit, leadership

and citizenship.

Faculty Advisors will:

-Organize Meetings and Leadership Training

-Coordinate Activities and Fieldtrips

-Coordinate Fundraising

*Elected officers from each program will represent the individual classrooms.

*The council will elect officers from classroom representatives.


Student Council

General Instruction for Student Council Classroom Representatives and Election of Officers:

All students who are interested in running for election as a Student Council

Representative or Officer must follow these guidelines and rules. Student representatives

and officers must discharge the duties of their office in addition to their academic

responsibilities. These duties include attending regular meetings, conducting Student

Council activities, setting an example that reflects credit upon the school and Student

Council, and training other students throughout the year. Other responsibilities will

develop as officers work together or will be assigned by the advisors. Officers and

representatives are expected to be trustworthy and honest, to model good citizenship, and

to maintain high academic standards. The rules below are designed to insure that

students are able to discharge their duties and meet these standards.

1. Academics – Students must not have any grade lower than a 65 to stand for

election. Officers and representatives who fall below a 65 average in any class are

placed on academic probation for one quarter. If the grade remains below a 65, the

officer or representative is removed from office to concentrate on academics.

2. Behavior – Candidates for Student Council must demonstrate an ability to work

well with others, follow directions, and demonstrate good citizenship. Any Officer

who is suspended from school will be relieved of their office.

3. Meetings - The Student Council meets on the first Tuesday of the month unless

that falls on a holiday. Meetings are from 10:30 – 10:50 and 1:45 – 2:15, unless

previously announced. Officers are expected to be at 90% of the stated meetings

and must always inform an advisor of their absence in advance. From time to

time, other meetings may be scheduled to conduct special events, either social or

community related. Officers must attend half of the called meetings.

4. Failures to Discharge Duties – Officers and representatives are to carry out their

duties according to the responsibilities in these instructions, exercising initiative

and responsibility. Failure to discharge your duties will result in a hearing before

the assembled officers with the Advisors as observers. The accused officers or

representatives will have a chance to explain their actions/omissions. The

assembled officers will vote in a closed session on an appropriate action. Actions

allowed range from reprimand to removal from office. All findings will be

reviewed by the Advisors and will be kept confidential.

5. Duties of Officers –

A. President – provides leadership and guidance to the officers and

representatives of the school. Student Council Advisors and the President

prepare policies, plan the calendar, and officiate at meetings.

B. Vice-President – must be capable of accomplishing the duties of President in

his/her absence. Assists the President as required.

C. Secretary – Takes notes of meetings. Maintains and publishes a record of

meeting and insures that all officers and Advisors receive a copy. In

coordination with the President/Vice-President, prepares the official

agenda for the meetings.

D. Treasurer – Account for funds and expenditures of the Student Council.

Maintains a record of expenses for the next years’ annual budget.

E. Historian/Reporter – Maintains a written record of events for each school

year, provides articles for possible use in a newsletter and drafts for

submission to newspapers when necessary.

6. Running for Office – Students who want to run for an office must read these

instructions carefully and then follow the process outlined herein. Students will

begin by telling an Advisor of their intent. They will fill out the application for

Student Council Officer and turn it into an Advisor.

7. Campaigns – Students are encouraged to campaign in a positive manner.

Representatives from each classroom will elect officers.

The Student Council representative and/or the Advisors prior to May will review this

policy. Any questions should be referred to the Student Council President or an Advisor.


Student Council Officer Application

Which position do you wish to apply for?

Please circle one:

President

Vice-President

Secretary

Treasurer

Historian/Reporter

Name: __________________________________________

Classroom: ______________________________________

E-mail: _________________________________________

What will you be able to bring to the Student Council by serving as an officer?

How will you use your specific officer position to improve the organization?

What do you hope to gain from being an officer for Student Council?

Please list other activities/groups/etc. that you are involved in, including any

offices held:


Student Council Classroom Representative Application

Individual Classrooms will elect two Representatives.

Name: __________________________________________

Classroom: ______________________________________

E-mail: _________________________________________

What will you be able to bring to the Student Council?

What do you hope to gain from being a Student Council Representative?

Please list other activities/groups/etc. that you are involved in, including any

offices held:

_______________________ has my support to become a Student Council

(student’s name)

Representative. I here by state that they are a student in good academic

standing and are respectful in class.

________________________________ Instructor’s signature

Approved by Board of Education May 21, 2009


Student Club

COSMETOLOGY

CONSTITUTION

Article I. Name The name of this organization shall be the North Franklin Educational Center Cosmetology Club

and hereafter shall be referred to as NFEC Cosmetology Club.

Article II. Purpose The NFEC Cosmetology Club exists as a meeting place to teach different techniques of hair,

nails, skin care, explore the world of cosmetology and most importantly to have fun.

Article III. Membership Section 1. All members of NFEC Cosmetology Club must be current NFEC students, enrolled in

the CTE program and in good academic standings at NFEC. Section 2. Membership in the NFEC Cosmetology Club is open to all cosmetology students, and

be open without regard to race, color, religion, national origin, sex, age, sexual orientation,

physical and or mental ability.

Article IV. Officers Section 1. The officers of the NFEC Cosmetology Club are as follows:

• President • Vice President

• Treasurer • Secretary

• Club Council Representative Section 2. Officers shall be elected in the spring of each year for the next academic year.

Election shall be based on a simple majority, with the candidate with the majority vote being

selected for the position. Section 3. Eligibility of officers shall be standard with that of all members of NFEC

Cosmetology Club, and must be able to attend most Cosmetology Club meetings and functions

as scheduled. Section 4. Duties of officers a. President - Preside over all meetings of the Club. - Ensure members receive notice of meetings, training, and other Club functions - Serve as alternate Club Council Representative

- Complete reports as required by Club Council, and the Club Advisor(s)

b. Vice President - Assume role of President in absence - Facilitate dissemination of information through campus media - Initiate and Coordinate all fund raising activities c. Treasurer

- All accounting and purchasing policies, procedures, and regulations of BOCES will be

followed. - Maintain all funds in a Club Account - Keep a ledger tracking all expenditures and revenue


Meetings Other Group Activities e. Club Council Representative - Attend Club Council Meetings, perform all club council related activities, and report to the club

on student council activities. Section 5. Vacancies in any position will initiate a special election. The vote shall operate as

outlined for regular elections. The election to fill the vacancy shall happen at the next scheduled

meeting following the announcement to the membership of said vacancy. In the event that the

responsibilities of said position are of immediate importance, the President may temporarily

appoint another club member to perform those duties until another successful candidate has been

elected by the club membership.

Section 6. The term of office for each elected position shall be one academic year. Current

officers may run for re-election to the position that they are currently in.

Article V Advisor Section 1. The Cosmetology teacher will act as the club advisor. Section 2. The advisor shall stay informed of the activities of the club. The advisor shall also

serve as a resource for the club in BOCES processes and resources. Attend meetings and other

activities of the club whenever possible.

Article VI. Meetings Meetings will happen at least once per month with an average duration of 15 minutes, unless the

members present approve an extension of the meeting. Quorum will consist of a simple majority

of the officers.

Article VII. Activities Activities of Cosmetology Club may include activities such as: educational field trips, hair shows

and college visitations. The organization may also be involved in fundraising activities.

Article VIII Amendments Amendments to this document must be voted on and approved by 2/3 of the club membership

during a scheduled meeting. BOCES Administration, after approved by the club, must then

approve amendments.

By-Laws

I. Membership Members are expected to attend meetings and events as possible, and should notify an executive

board member should they be unable to attend. Members will also be asked to provide basic

contact information (name, address, phone, e-mail) to aid in dissemination of information.

II. Meetings Meetings will be held a minimum of once each month. At the first meeting of each semester, the

membership will vote on the time for future meetings. Meetings may be called at other times as needed to discuss club business and issues. It is the

responsibility of the Executive board to contact and notify ALL LISTED MEMBERS of these

dates and times.

All meetings will be posted in the cosmetology classroom so interested students may attend. Other activities of the Club (i.e. speakers, training, seminars, etc) are not a required meeting, but

attendance is encouraged.

III. Officers

Officers are those listed in the Constitution with duties as outlined in that document.

IV. Election Committee All members not seeking office of the Cosmetology Club are eligible to comprise the Election

Committee, which will consist of no less than 2 members and the advisor. The current president

will solicit nominations for the election of candidates at the meeting before the election meeting.

Nominations can also be accepted just prior to the election being held.

Impeachment or removal of an officer will require a 2/3 vote in favor of the proposal. A proposal

of this nature must be presented to the membership at one meeting and then the vote taken at a

meeting the following week. These meetings must be publicized to the entire membership and

the officer being impeached shall be notified that these actions are taking place.

V. Committees Committees will be created as need arises for their development.

VI. Amendment Procedures If not happening at a regularly scheduled meeting, an officer must call for and schedule such a

meeting with a minimum of one weeks notice. It must be posted to the public and all members

must be notified in advance. Quorum must be met, and any amendments must be accepted with a

2/3 or higher vote of the membership in favor of the amendment. Following club approval,

amendments will be submitted to Club Council for approval.

Approved by Board of Education October 15, 2009

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