is not otherwise provided, funds to meet instructional needs of the pupils may be collected insofar as possible on a semester or school-year basis. The collection and expenditures of all such funds should be made through the internal accounting system, and it is the principal's responsibility to see that such monies are spent for instructional materials. Monies collected for the purchase of expendable instructional materials should be used for the purchase of expendable materials normally required during the semester or school year. They should not be expended for equipment. Such funds for instructional materials should be collected soon after the beginning of each semester or school term in order that students transferring will therefore not be charged again for the same materials. Charges for these materials should be as near actual cost as is feasible. A maximum instructional mate- rials charge for schools should be set by the board of public instruction in consultation with principals and teachers. Paid Admission to Entertainments.-Entertainments to which admission is charged should be kept to a minimum number. Ad- mission charges should be low enough, consistent with sound business practices, to permit the maximum number of pupils to attend. Publications.-The sponsor and the principal should contract for school newspapers, yearbooks, and other publications. The selling price of student body publications shall be set at a point consistent with good business practices so that the maximum number of pupils may benefit from the publications. Salvage Drives.-Salvage drives as money-raising projects only should be conducted in accordance with county school board policies. School Store.-Merchandise that is needed by pupils to facili- tate classroom instruction and to accommodate pupils may be sold in school stores where permission to operate such stores has been granted by the county school board. The principal should establish an approved list of merchandise. Profits from the store may be transferred to the general fund or other desig- nated accounts. Student Body Cards or Books.-Student body cards or books, which may include admission to all athletic events, admission to