A. The Wilkes County Board of Education encourages the development and participation of parent organizations that support the goals of the Board of Education and the schools. The Board of Education also supports parent organizations as an effective means of actively involving parents in the schools. The superintendent and school officials are expected to educate such organizations on the goals of the Board of Education and individual schools, especially as they relate to improving student success. The superintendent and school officials are also expected to help such organizations in identifying opportunities to assist the schools in meeting these goals.
B. Schools are encouraged to work with parent groups in making facilities available when projects are done for the benefit of the school and when projects do not interfere with the normal operation of the school.
II. CONDITIONS FOR ESTABLISHING PARENT ORGANIZATIONS
Parent organizations, including PTAs, PTOs and booster clubs, are not considered a part of the school district. However, because the organizations and their activities reflect upon the school district, all parent organizations must accept the following conditions in order to operate on behalf of the schools:
A. All parent organizations must provide the superintendent with a document describing the purpose of the organization and the general rules and procedures by which it will operate. Any modifications also must be shared in writing with the superintendent.
B. Parent organizations must obtain prior approval from the principal for (1) any fund-raising event, (2) any purchase for the school, (3) any function involving the participation of students, or (4) any event that is likely to reflect upon the school or school district.
C. Parent organizations, booster clubs, and other appropriate community organizations are not discouraged from fund-raising projects. However, they are encouraged to choose fund-raising projects that do not involve any students in sales solicitations. It is not the intent of the Wilkes County Board of Education to limit the number of fund-raising activities during a school year; however, all fund-raisers must be approved by the principal or designee.
D. Parent organizations are responsible for maintaining their own financial records. Employees of the school are not permitted to routinely manage the affairs of parent organizations during the workday.
E. Parent organizations are expected to take into account the cultural diversity and economic differences of students and parents in planning various functions.
F. The superintendent will approve the establishment of parent organizations. Parent organizations that, after assistance from school officials, are unable to meet Board of Education policies will be disapproved by the superintendent.
III. DONATIONS TO THE SCHOOL OR SCHOOL DISTRICT
A. The principal has the right to accept or refuse gifts made to the school.
B. Any item that a parent organization proposes to contribute to the school must meet all legal requirements, including safety codes. Before accepting any such donation, the principal must ensure that funding is available to install and maintain all donated equipment, such as playground equipment, in compliance with all safety requirements. All items donated become the property of the school district. While the intent of the donation will be considered, the school district reserves the right to modify the use if the needs of the students or the school district change.
C. All items given to the school become the property of the school and/or the Wilkes County Board of Education.
IV. BOOSTER CLUBS
A. All booster clubs and similar associations which are organized for the purpose of improving, developing, and supporting extra-curricular activities or programs of any school must be authorized and approved, in advance by the principal, subject to the review of the Superintendent, or his designee, in accordance with the criteria set forth in this policy.
B. A copy of the booster club's or association's Articles of Incorporation or Articles of Association and/or a copy of its bylaws must be submitted to the Superintendent for review and approval prior to the club or association being recognized and accepted pursuant to this Policy.
1. The club or association must be a nonprofit corporation or association.
2. It’s Articles of Incorporation or Articles of Association must provide for the distribution of club assets to the school or school system and not to the officers or members of the club or association in the event of the dissolution of the club or association.
C. All purchases of equipment, supplies and/or materials for the school shall be made only upon the mutual agreement of the principal and the club officers in order to avoid the acquisition of items and/or equipment that do not meet the school system's or North Carolina High School Athletic Association's standards.
1. Prior to agreement for the purchase of items and/or equipment by the club or association, the school principal and/or his/her designee shall consult the Superintendent and/or his appointed designee to ensure the items or equipment purchased meet school system and/or North Carolina High School Athletic Association standards.
2. A club or association's plan to renovate, upgrade or add to a school's athletic and/or other facilities and/or equipment is subject to the review and approval of the Board of Education.
3. The Board may assist a school in cooperation with a school’s booster club or association in the renovation, upgrading and/or addition to a school's athletic and/or other facilities and/or equipment by allocating current expense or capital outlay funds in its annual budget to the project of a the school based on the agreement of a school and its booster club or association to reimburse the Board for the full cost of the project plus the Board's expenses over an agreed upon period of time.
D. When making purchases of an item or a group of items with a value of excess of $1,000.00, the club or association shall notify the vendor or supplier, in writing, that the club or association and not the school or school system is the purchaser and that neither the school nor the school system shall accept any responsibility for the payment of the invoice or purchase price of the item sold.
E. Bank Accounts and Accounting Procedures.
1. Bank accounts should reflect the official name of the club or organization and carry the tax ID number of the club or association. In no case may the school system's tax ID number be used on a booster club or association's bank accounts or financial documents. Bank accounts and revolving charge accounts, if any, of the club or association must be established in such a way or manner that the bank or business extending credit knows and understands that neither the school nor the school system has any financial responsibility for the payment of any obligations incurred by the club or association on the account.
2. The club or association treasurer shall handle and be responsible for all club or association funds.
3. The signature of the club or association treasurer and the signature of either the club or association president or vice-president shall be required on all checks.
4. Club or association funds shall be deposited only in an account maintained by the club or association. Club or association funds shall not be deposited in an account maintained by the school or school system unless such funds are a repayment of funds advanced by the school system, are otherwise a donation to the school or school system or are being paid upon dissolution of the club or association.
5. The club or association shall formulate and adopt procedures whereby two members of the club or association, preferably at least one such person being a duly elected officer of the club or association, count and account for all monies received by the club or association. Such persons should sign a proceeds receipt which should be attached to any deposit receipt and maintained with the club or association financial records.
6. Employees of the Wilkes County Schools shall not be authorized to sign checks drawn on a club or association bank account, unless such employees are the president, vice-president or treasurer of the club or association.
7. The club or association shall maintain with its financial records all sales slips, receipts, invoices and/or any other documentation of expenditure by the club or association.
8. All club or association bank records should be reconciled by the treasurer no less than one time during each three month period the club or association exists. The reconciled bank records should then be reviewed by the club or association president.
9. If the club or association adopts a yearly budget or expenditure plan, a copy of such budget or plan shall be provided to the school principal no later than the beginning of each school year. In the event such budget or plan is amended during the school year, a copy of the amended budget or plan shall be provided to the school principal upon adoption of such amendments.
F. As a service to the club or association, the school system's internal auditor may be available to audit annually the financial books and records of the club or association. If the Wilkes County Schools’ internal auditor is unavailable due to Wilkes County Schools and/or school audit responsibilities or if the club or association chooses to not utilize the services of the school system's internal auditor, the club or association shall hire an outside auditor to audit annually the financial books and records of the club or association. Copies of the internal audits shall be filed in the principal's office and a copy of the report shall be provided to the club or association being audited.
G. The Wilkes County Schools reserves the right to have its internal auditor audit or review the financial books and records of the club or association at any time and for any reason whatsoever.
H. Club or association activities, fundraisers and/or events shall be approved in advance by the school principal or his/her designee. Announcements or advertisements of such activities, fundraisers or events shall clearly indicate it is sponsored by the club or association and is not sponsored by the school or Wilkes County Schools. The club or association shall assure the Wilkes County Schools that the activity, fundraiser or event will be adequately supervised by the club or association.
I. It is recommended the club or association purchase and maintain a general liability insurance policy naming the Wilkes County Schools and the school associated with the club or association as additional insured parties.
J. Title IX requires school systems to monitor distribution of benefits to all athletic teams provided by the school system and booster clubs. The club or association shall provide or seek to provide an equitable benefit to sports teams of both genders pursuant to Title IX.
K. The club or association shall foster and enhance the mission the school system to provide all pupils with equal opportunity to learn and to develop toward productive citizenship without regard to gender, race, creed, color, sex, national origin or economic condition. The club or association shall assist the school system in acting firmly and positively to eliminate discrimination, whether based on racial, religious or economic grounds, wherever it may exist within the public school system.
L. It is recommended, but not required, the club or association use the school's mailing address as its business address to maintain the continuity of club or association records.
M. The club or association may be allowed to use the school name, logo and/or mascot as part of its official name or on its advertisements or documents, consistent with the limitations of this policy. Such use may be revoked by the Wilkes County Schools in the event the club or association fails to adhere to this Policy.
N. The club or association shall abide by any and all rules and guidelines promulgated by the North Carolina High School Athletic Association.
O. The school system will, upon request from the club or association, provide information regarding sexual harassment, nondiscrimination, fundraising, alcohol and smoke free schools, facility use, donations, sponsorship, advertising and/or any other activity or issue that may affect the club or association and its events.
P. Booster Club Officer Requirements
1. No later than August 1 of each calendar year, each club or association President shall submit to the school principal the names, addresses and telephone numbers of each duly and properly elected club or association officer for the coming school year. In the event officers change during the school year, the club or association President or Vice-President is required to update the officer list at the respective school.
2. The Wilkes County Schools shall provide an annual training session to and for Booster Club officers to be held prior to the commencement of each school year. This training shall acquaint Booster Club officers with this and other relevant Wilkes County Schools policies, proper accounting and fiscal management procedures and practices, and any other topic deemed relevant and necessary by the Wilkes County Schools. It is anticipated each Booster Club will be represented by at least one or more officers at this training session.
Q. School Liaisons
1. For each operating club or association, the Principal of each school to which a club or association is affiliated shall appoint a staff liaison. For example, it is anticipated the Principal will appoint the school Athletic Director to be the liaison for the Athletic Booster Club or the Band Director to be the liaison for the Band Booster Club.
2. The staff liaisons shall work in conjunction with Principals in assisting clubs and associations with the requirements of this Policy, in providing school information and trainings as contemplated by this Policy, and in properly and adequately communicating with club or association officers and members.
Legal References: G.S. 115C-36, -47
Cross References: Parental Involvement (policy 1310/4002)
Adopted: January 9, 2006
Revised: May 28, 2010