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WESTERN GUILFORD GENERAL BOOSTERS CLUB Role of the Club: The Western Guilford General Booster Club exists as an organization of parents and community persons dedicated to: • Supporting, encouraging, and advancing the athletic program and related cultural arts activities of the Guilford County School System, thereby cultivating clean, wholesome school spirit, promoting good sportsmanship, and developing high ideals of character. • The group shall promote projects to improve athletic facilities and equipment necessary to provide an adequate athletic program for the school district. • The group shall not seek to influence or direct technical activities or policies of the school administration that is charged with the responsibility of conducting the athletic program of the school or the system. The group shall do nothing that violates the rules of the North Carolina High School Athletic Association or in any way jeopardizes the membership of the school in the association. Goals: • To provide funds to the Athletic Program. • To increase co-operation between sports. • To increase school spirit. • To encourage and promote good sportsmanship. Financial Contributions • Money raised by the Club will be used for the overall benefit of facilities. • Provide adequate funds to the Athletic Training Staff in order to provide for the safety of the athletes. • Purchase and maintain equipment to maintain fields and facilities. • Provide Public Address Systems on fields used by multiple teams.

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INDIVIDUAL TEAM BOOSTER CLUBS 1) A booster club is designed to be an aid to the head coach. It is the decision of the head coach whether or not there is be a booster club. 2) The primary function of the booster club is to provide support for the team. It is not allowable for booster clubs to pay coaching salaries. 3) Booster clubs are invited to run concession stands at athletic events. When booster clubs run concession stands 25% of the gross sales are to be given back to the athletic department. When booster clubs run concession stands they are responsible for cleaning up the area of the contest after its completion. All money from gross sales must be turned over to the athletic director / general booster club treasurer at the completion of each contest. The treasurer will deposit 75% of the money in the individual booster account and 25% in the general booster account. All billing for product should be turned over to the general booster treasurer for payment. 4) Each sporting team should appoint one representative to the Western Guilford General Booster Club Board. It is the purpose of the Advisory Board to support and advise the athletic director and to act as a means of communication between the athletic department, the administration, the community, the parents and the student-athletes. Procedures for Financial Guidelines We need to recognize that since we are asking for donations and general public support, we have a fiduciary obligation to report back to the donors and supporters how their funds are spent to support the programs. By law, non-profit organizations must have a complete public disclosure of their financial records. This will have the added benefit of more people willing to donate and participate if they can see exactly how their money is spent. In addition, we have an obligation to place proper accounting controls on the funds, while each booster club is the custodian of those funds. If there were ever any improprieties of booster club funds, it would have severe damage on the entire school and everyone’s ability to raise money in the future. With this in mind, we are mandating the following guidelines. These guidelines are not to regulate how a booster club spends their money, but to have general minimal reporting responsibilities. 1) Each booster club should maintain a bank account within the general booster club account in which all collections are deposited and all disbursements are made. There should not ever be a case where donated funds are spent directly on support items without running through the booster club’s checkbook. This check book should reflect 100% of all the receipts and disbursements of the booster club. 2) Each booster club has, at a minimum, three officers, other than coaches, including the president and treasurer. At a minimum, two booster club officers, other than the treasurer, need to approve any expenditure before the treasurer is authorized to pay that particular expenditure. Two signatures are required on all checks issued by the general booster club. This is a very good safeguard. Although not required, this is a recommended practice. 3) A budget should be presented by each booster club at the beginning of each season indicating the budgeted income and the budgeted expenses. This should be presented to all booster club members and the General Booster Club or published in the PTA newsletter. Again, this will encourage donors and supporters when they see where this money is intended to be used. 4) Monthly, a financial report should be presented by the general booster club treasurer to each booster club showing their beginning cash, categorized receipts, categorized disbursements, and ending cash. This should either be presented to everyone involved in your individual booster club or published in the PTA newsletter. 5) The Treasurer and President of each booster club should present their books and records to the president and finance chairmen of the General Booster Club at least once a year for an examination.