72-1178. School activity funds. (a) The board of education of any school district may authorize, by separate resolutions, the establishment of school activity funds from which to make needed expenditures for the payment of expenses attributable to activities in which pupils of the district may participate directly or indirectly. Every such resolution shall specify the general purpose for which the fund is to be established and shall authorize an employee of the school district to administer the fund.
(b) The employee authorized to administer any school activity fund established by any resolution provided for in this section shall keep a record of all receipts and expenditures from the fund, and shall, from time to time, and at the end of each school year, prepare a statement for the board of education showing all receipts, expenditures, and the balance in the fund. The fund shall be kept separate from all other funds and be used only for authorized expenditures, and itemized receipts shall be taken for each expenditure.
(c) All moneys received from the sale of admissions to activities which the school district sponsors shall be credited to school activity funds in accordance with policies and procedures adopted by the board of education. Such moneys shall not be considered to be moneys of the school district for the purposes of K.S.A. 72-1136, and amendments thereto.
(d) The provisions of K.S.A. 12-105b, and amendments thereto, shall not apply to claims against any school activity fund established by any resolution provided for in this section.
(e) As used in this section, the term "activities" means activities, events, and competitions in such fields as athletics, music, forensics, and dramatics, and other interschool or intraschool extracurricular activities in which pupils may participate directly or indirectly.
History: L. 1994, ch. 298, ยง 1; May 5.
Structure Kansas Statutes
Article 11 - School District Board Of Education Powers And Duties
72-1132 Name and style of unified districts.
72-1133 Boards of education; president and vice-president; election; terms of office; duties.
72-1135 Clerk; appointment and duties.
72-1136 Treasurer; appointment and duties; surety bond required.
72-1139 Same; state board definition.
72-1140 Expenses of board of education members.
72-1141 Judgments against school districts; tax levy, use of proceeds.
72-1142 Legal successor of rights and powers; bequests and donations.
72-1144 Acquisition of real property under eminent domain power; conditions; procedures.
72-1145 Dues payments to Kansas association of school boards authorized.
72-1146 Contracts; indemnification or hold harmless provisions, void.
72-1147 Contracts; governed by Kansas law.
72-1148 Contracts; mandatory provisions.
72-1154 Criteria for use; alternative project delivery.
72-1155 Procedures; construction management at-risk projects.
72-1156 Bid proposals, other; open for public inspection.
72-1157 Parking lots excluded.
72-1161 Fiscal year of school districts.
72-1162 Annual budget and tax levy; certification.
72-1164 Profile of school district; contents; notice of availability.
72-1165 School district internet-based data reporting system.
72-1166 Compilation and report of expenditures; verification by department.
72-1167 Kansas uniform financial accounting and reporting act.
72-1169 Payments required to be paid by districts; insufficient revenues.
72-1170 Transfer of funds when school district in more than one county.
72-1174 Moneys derived from gifts or donations; transfers to community foundations.
72-1178 School activity funds.
72-1179 Special liability expense fund; uses of money.
72-1180 Special reserve fund; uses of money.
72-1181 Publication of certain financial and accountability reports; requirements.