An accounting procedure for all events involving an admission fee shall be followed as outlined herein:


  1. Issuance of pre-numbered tickets -- whether sold in advance and/or "at the door (gate)."

  2. Pre-numbered tickets to be accounted for and reconciled with cash receipts.

  3. No cash payments (out of receipts) to be made.  All expenditures to be made by check and properly identified.

  4. All proceeds to be deposited immediately and the deposit must be identified with the particular event.

  5. Receipts to be issued to all persons turning in monies and must be signed by the authorized individual receiving such monies.

  6. A "Detailed Ticket/Cash Reconciliation" report is to be turned in to the principal's office by each individual who was issued tickets to sell.

  7. A summary will be made by the principal and/or his/her designee and turned in to the Superintendent within 30 days following the event.

  8. All admission proceeds received at the door and/or gate will be reported on the "Detailed" form by the responsible individual.


Washington Parish School Board