of the results of this national publication, State Superintendent
Thomas D. Bailey appointed a state-wide committee early in the
spring of 1958 to produce a handbook to be made available to
Florida counties as a guide to acceptable school activity account-
ing procedures. After the proposed handbook had been devel-
oped, it was submitted for discussion and approval to the joint
meeting of the Florida Education Association's Department of
County Superintendents and the Florida School Board Associa-
tion, to the School Finance Officers Association, and also to the
FEA Departments of Secondary and of Elementary Principals.
 Following several meetings and extensive revision with
committees of the principals' organizations, another state-wide
committee was appointed in May, 1959. Five copies of the re-
vised handbook were sent to each county for review by county
committees composed of elementary and secondary principals
appointed by the county superintendents. These committees
reported their recommendations to the newly appointed state-
wide committee. A workshop, jointly sponsored by the State
Department of Education, Florida Education Association, and
the FEA Departments of Elementary and of Secondary School
Principals was held in Tallahassee, June 22-24, 1959. This work-
shop incorporated the recommendations received from the county
committees and prepared this final draft.
 Careful consideration and intelligent use of the suggestions
in this guide should enable school administrators to establish
sound local policies and procedures of accounting for School
Activity Funds so that monies are expended for the purposes
for which they were collected.




 THOMAS D. BAILEY
 State Superintendent of Public Instruction