Upon the recommendation of the superintendent, the board will appoint an employee to serve as school treasurer at each school that handles special funds. For the purposes of this section, special funds of individual schools includes, by way of illustration and not limitation, funds realized from gate receipts or interscholastic athletic competition, sale of school annuals and newspapers, and dues of student organizations.
The school treasurer will be responsible for:
- being familiar with and complying with applicable law and board policy;
- keeping a complete record of all monies in his or her charge, following the form and detail prescribed by the finance officer;
- making deposits as required by law and board policy 8325, Daily Deposits;
- paying only on checks or drafts signed by the principal of the school and the treasurer; and
- performing any other duties as may be assigned by the superintendent.
The Board of Education may, at its discretion, waive the requirements of this section for any school that handles less than three hundred dollars ($300) in any school year.
Nothing in this section shall prevent the Board of Education from requiring that all funds of individual schools be deposited with and accounted for by the school finance officer. If this is done, these monies shall be disbursed and accounted for in the same manner as other school funds except that the check or draft shall not bear the certificate of pre-audit.
Any principal, school employee, parent, or other individuals who have reason to believe that a school treasurer is not performing his or her duties in accordance with law or board policy will immediately notify the finance officer or the superintendent.
Legal References: G.S. 115C-448
Cross References: Daily Deposits (policy 8325)
Adopted: January 9, 2006