The Board of Education believes that the provision of funds for basic school programs is the responsibility of the Board of Education through its operating budget.  The Board also recognizes that many special activities important to the schools are carried out with financial assistance from within the school communities.  Further, the Board recognizes that our community schools are strongly supported by their parents and patrons.  Therefore, the Board does not discourage responsible fund-raising for local schools by the schools themselves or by agencies, including but not limited to, the PTA, booster clubs and other community support groups/organizations. Such agencies should adhere to existing Board policies regarding fundraising (see Policy JKB and Procedure JKB-P).

Such agencies are encouraged to become chartered as separate, legal non-profit entities so that they can conduct their activities in their own names.

Such agencies should maintain accurate and detailed accounts of all fund-raising receipts and expenditures in order to provide assurance that monies received and disbursed for fund-raising activities are properly accounted for using generally accepted accounting procedures and are disbursed for the purpose agreed upon/supported by the organization's members. All organization purchases, purchase agreements, vendor contracts and/or other expenditures or obligations are the sole responsibility of the organization.

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