9. Materials for sale to pupils enrolled in shop, arts, and
 craft classes
 10. Laundry
 11. Towels
 12. Sanitary service
 13. General student body expenses not otherwise restricted
 14. Gifts or honorariums to individuals from class or club
 funds (should not exceed $20)

Prohibited Expenditures
 Expenditures for the following items should not be made from
Student Activity Funds unless from trust funds collected for that
purpose:
 1. Equipment, supplies, forms, and postage for curricular or
 classroom use for which school board funds are available
 2. Repair or maintenance of school board equipment for
 which budgeted funds are available
 3. Professional books and magazines, except for school pro-
 fessional libraries, and personal memberships in profes-
 sional organizations, (except for teachers' organizations
 when collected from teachers and deposited in trust funds
 for this purpose)
 4. Custodians' supplies and equipment
 5. Articles for the personal use of school board employees
 or other persons
 6. Equipment, supplies, and service for rooms and areas not
 used primarily for student body benefits
 7. Contributions to fund-raising drives (except those contri-
 butions collected for the specific purpose)

 Management of School Activity Funds

 The efficient and accurate accounting of school activity funds
requires that sound procedures be followed in handling school
monies received and expended. Some of the common practices