all entertainments, and the school yearbook, etc., may be sold
for amounts as approved by the principal.
 Vending Machines.-Vending machines should be operated
in accordance with school board policy. Profits should go to
the school.

 Other Sources of Receipts
 Certain activities which contribute to the general welfare of
students do not easily lend themselves to classification solely as
student body activities. Other activities by their nature in-
volve cooperative effort with groups outside the student body.
It is desirable that the benefits of such activities to students
should be preserved if procedures can be established to provide
proper accounting for funds involved and to insure adherence
to the principles governing internal accounting for School Activ-
ity Funds.

Out-of-School Sources of Receipts
 Alumni Association and Other Groups.-Cooperative activi-
ties with alumni associations and other groups whose members
are not patrons or parents of students in the school should re-
quire special approval of the county superintendent and should
be handled as individual cases.
 Foundation Funds.-Foundation funds are those donations
from persons or groups outside the school made for specific ed-
ucational purposes. No charge should be levied against these
funds for administrative purposes. All expenditures of founda-
tion funds must be approved by the administrator in charge of
the particular educational activity for which the foundation has
been created.
 Outside Groups.-A cooperative activity is one in which the
 school officially participates with an outside group, usually the
 PTA, service clubs, etc., through planning, staging, conducting,
 or attending. Membership of these groups is composed of patrons
 and/or parents of students in school. Such activities may be held
 on or off the school grounds and will usually take the form of
 money-raising events such as salvage drives, paid admissions to
 entertainments, or food sales.
 Prior to the commencement of a cooperative activity, there