that are followed to insure better management of these funds
are outlined in this section.

 Clearance of Money Collected from Pupils.-The principal
of each school should designate one or more persons in addi-
tion to himself who shall be authorized to sign checks with-
drawing funds from the bank account. Two signatures should
be required for all withdrawals; one should be an administrative
employee, preferably the principal, and the other the financial
agent of the school whenever possible. Persons signing checks
should require that proper supporting evidence such as sales slips
or invoices substantiate each check.

 Loans and Accommodations from School Activity Accounts.-
School activity accounts should not be used for any purpose which
represents an accommodation, loan, or credit to board of public
instruction employees or other persons, including pupils. Col-
lections received should not be used to cash individual checks.
Board of public instruction employees or others should not make
purchases for personal use through a student body in order to
take advantage of student body purchasing privileges, such as
tax exemptions, school discounts, and the like.

 Preservation and Disposal of Records.-The Florida Statutes,
1957, provide two methods that can be used for the preservation
and the destruction of county school system records. The county
board should determine which method will be used:

 Section 230.331 (2) (3) provides the following method:
 "Section 2. The County Superintendent of Public Instruc-
 tion is authorized to photograph, microphotograph, or repro-
 duce on film or prints, documents, records, data, and informa-
 tion of a permanent character which in his discretion he may
 select, and the County Superintendent of Public Instruction
 is authorized to destroy any of the said documents after they
 have been photographed and after audit of his office has been
 completed for the period embracing the dates of said instru-
 ments. Photographs or microphotographs in the form of film
 or prints made in compliance with the provisions of this sec-
 tion shall have the same force and effect as the originals there-
 of would have, and shall be treated as originals for the purpose
 of their admissibility in evidence. Duly certified or authenti-
 cated reproductions of such photographs or microphotographs
 shall be admitted in evidence equally with the original photo-
 graphs or microphotographs.
 "Section 3. The County Superintendent of Public Instruc-
 tion is authorized in his discretion to destroy general corre-
 spondence which is over three years old and other records,
 papers, and documents over three years old which do not serve