tions, PTA, and alumni associations. A set of MINIMUM AC-
COUNTS has been established to account for monies in these
two categories. Sources of money received and expended for
such purposes have been identified and classified as RECEIPT
ACCOUNTS and EXPENDITURE ACCOUNTS. These accounts
are defined in Chapter 3.

 Regular Student Activity Sources of Receipts
 Sources of revenue for regular student activities are as fol-
lows:
 Athletics.-Monies collected in connection with athletic events
and activities are generally derived from one or more of these
sources: (1) sale of tickets; (2) game guarantees in accordance
with mutual agreements; (3) television and radio rights; (4)
program sales; (5) concession sales at athletic events (popcorn,
candy, soft drinks, and the like); (6) donations; (7) insurance
premiums in trust; and (8) other sources consistent with county
school board policies.
 Concessions.-Concession sales at all student activities should
be approved by the principal, and should be operated by a stu-
dent body association, faculty groups, or by such outside agency
as may be authorized by the county board of public instruction
upon request of the principal of the school involved. The con-
cession sales should not be operated in competition with the
school lunch program.
 Fund-Raising by Groups Within the Student Body.-Income
for special groups should be raised from either dues, sale of
tickets, or other approved activities limited to active members
of the general group enrolled at the school. At athletic and
other events, no group should sell to the general student body
any items such as ice cream or candy and retain the profits un-
less such is the established policy of the school. Fund-raising
drives by student organizations for student body benefits should
be conducted in accordance with school board policies.
 Fund-Raising Drives by the Student Body.-Fund-raising
drives by the student body to benefit charitable organizations
should be conducted in accordance with board of public instruc-
tion policies.
 Instructional Materials.-In situations where sufficient money