Interfund Transfers
 An interfund transfer is a receipt of the fund to which the
money is transferred and an expenditure of the fund from which
the money is transferred. This type of transaction is never con-
sidered a receipt or expenditure of the total activity fund of
the school.

 General Provisions for Expenditures
 School Activity Funds should be expended for the purpose
for which they were collected. Policies governing expenditures
apply regardless of the method of making payment, whether by
check or from petty cash fund. Evidence supporting all expedi-
tures must be kept on file. These must be in the form of signed
receipts or invoices. Cancelled checks are only a part of the
supporting evidence for any given expenditure transaction.
 Expenditures from trusts are subject to the same rules as those
applied to other expenditures except those for teachers' organi-
zations when collected from teachers and deposited in trust funds
for this purpose. It is strongly recommended that principals avail
themselves of the assistance of their county purchasing depart-
ment before making commitments for purchases.
 No student body should be held responsible for an expenditure
made by a pupil or teacher or by any other employee who has
not first received an approval from the principal or his duly ap-
pointed representative. Proposed expenditures not listed should
be considered prohibited until approved. Approval for items not
listed may be requested in writing for consideration by the county
superintendent.
 Where expenditures require prior authorization, schools
 should anticipate needs in time to permit processing and proper
 clearance of written authorization requests. Expenditures should
 not be made until authorization has been cleared by the principal.
 Oral requests for authorization should not be granted. All au-
 thorizations for expenditures should expire one year after date
 of approval.

 Expenditures Which Require Prior Authorization
 It is recommended that these types of expenditures be re-
 quired to have prior authorization by the county superintendent: