Department of Education Regulations Regarding Fundraising, Grants and Gifts
Issued: 11/22/02
Fund raising is any activity related to the solicitation of moneys by a school or parent-teacher association to be deposited into a general organization or other school account separate from accounts in which city, state or federal funds are maintained. This regulation defines the parameters concerning when fund raisers may be held and sets forth internal controls concerning moneys collected and expended. This Regulation supersedes A-610, Fund Raising Activities and Collection, dated 09/05/00.
1. Fund raising is any activity related to the solicitation of moneys by a school or parent or parent-teacher association to be deposited into a general organization or other school account separate from accounts in which city, state or federal funds are maintained.
a. Such activities must not interfere with the instructional program of the school.
b. Fundraisers sponsored by the parent association or the parent-teacher association require the principal’s written approval if they are to be held during school hours and:
1) involve students; or
2) are to be held on school property
c. Fund raising activities that involve the students during school hours should be limited to a maximum of one per year by the school and two per year by the parent association or parent-teacher association. This requirement does not apply to the school sale of milk, refreshments or publications, General Organization (G.O.) activities, school club activities, or the collection of G.O. dues. However, direct solicitation of charitable donations from children in the public schools on school property during regular school hours is not permitted.
Proceeds from school-sponsored fund raising activities accrue to the school’s treasury; proceeds from parent-sponsored fund raising activities accrue to the parent association treasury. In either case, proceeds must be used to supplement or complement the educational, social and cultural programs of the school.
Procedures to be followed to account for moneys collected, deposited and disbursed
are found in the Standard Operating Procedures Manual.
2. The following fund raising activities are prohibited:
a. The sale of tickets for children’s attendance at movie houses and theatres unless the project is directly connected with the curriculum.
b. House-to-house solicitations of funds by children.
c. The sale of raffle tickets to any children.
d. Bingo or any other form of gambling.
3. Commercial Photography
a. The decision as to whether this fund raising activity is to be used in the school rests with the principal after consultation with the executive board of the parent association.
b. The selection of the photographer is the responsibility of the executive board of the parent association with the consent of the principal. The contract is signed by the parent association.
c. The money from this project is placed in the treasury of the parent association to be used for the benefit of the children in the school.
d. A consent slip must be on file in the principal’s office for every child who is photographed. This consent slip should explain the reason for the project and should indicate the costs of the photographs. A signed order form from the parent can serve as the necessary consent slip. No child is to be photographed without his/her parent’s consent. Similar procedures are to be followed for group pictures.
4. No teacher or parent shall make any collections of money from students unless
authorized in writing by the principal in conformance with the rules and regulations of the Department of Education. Outside organizations (for profit or non-profit) are prohibited from collecting money from students unless authorized in writing by the Chancellor or his/her designee.
5. Appropriate internal controls are necessary to provide an adequate audit trail for
moneys collected and expended as a result of fund raising activities.
a. Under the direction of the principal, a statement shall be prepared and kept on file in the school treasurer’s office for inspection by authorized persons giving the nature of the fund raising activity, the name of the teacher in charge of the collection and the principal’s written approval.
b. Upon the completion of a specific money collection activity, or at the end of the term, whichever is earlier, each teacher in charge of a specific activity must submit a signed report to the school treasurer accounting for the total money collected during the period of the activity.
c. No expenditure shall be made by teachers out of moneys collected. Such collections must be paid to the school treasurer in full. Necessary expenditures must be approved by the principal or his/her designee and made by the school treasurer by check, or from petty cash. There must be approved bills or vouchers on file to support all expenditures.
6. Materials and textbooks supplied by the Department of Education for use in classes, shops or laboratories shall not under any circumstances be sold, nor shall any charge for them be made to the students. This shall not be construed to prevent the sale to
students and/or the public of finished products or projects manufactured in the
laboratories or shops in the routine conduct of such laboratories or shops as part of the
regular instructional program. Neither shall this paragraph be construed to prevent the
assessment of charges for loss, breakage, or damage of shop and laboratory supplies,
textbooks, equipment or student identification or program cards.
7. INQUIRIES
Inquiries pertaining to this regulation should be addressed to:
Division of Financial Operations
65 Court Street, Room 1701
Brooklyn, New York 11201
Fax (718) 935-2461