1. All equipment costing $300 and over (A series of similar
 purchases does not obviate this limit.) See section on
 Property, page 13.
 2. All equipment, whether purchased, rented, or borrowed,
 which is to be attached to the building or major equipment
 which requires use of public utilities
 3. Buildings, permanent attachments to buildings, or other
 structures
 4. Risers and bleachers or equipment involving risks
 5. Purchases made from any employee of the school system
 6. Salaries to student body employees (does not include
 work done on job basis)
 7. Membership in and contributions to any out-of-school or-
 ganizations

Expenditures Without Prior Authorization
 It is recommended that principals or their duly authorized
representatives be permitted to make these types of expenditures
from School Activity Funds without prior authorization by the
county superintendent:
 1. Equipment costing less than $300 (except that which is
 to be attached to the building or major equipment which
 requires the use of public utilities, other than electric of-
 fice equipment or fans); supplies; forms; and postage,
 etc. See section on Property, page 13.
 2. Repair, moving, and maintenance of equipment pur-
 chased by student body groups (Excludes board of pub-
 lic instruction equipment.)
 3. Purchasing of merchandise sold in student body stores
 4. Dues of student organizations
 5. Entertainments
 6. Publications
 7. Incidental instructional materials which are expendable
 within the school year
 8. Athletic supplies and services