as part of an agreement or understanding nor have the value
 as permanent records.
 Section 119.04 is an alternative procedure to other provisions
of law authorizing the photographing and destruction of public
records and provides the following method:

 119.04 Photographing and destruction of public records;
 alternative procedure.-Any state, county, or district officer,
 board, department, commission, institution, or other such agen-
 cy may apply for permission to destroy any public records in
 the custody of the applicant, either with or without photo-
 graphing the records prior to their destruction. The applica-
 tion shall be submitted to the secretary of state, the attorney
 general, and the state auditor, which officers shall constitute
 ex officio the public records screening board. The public rec-
 ords screening board may approve or disapprove the applica-
 tion, and if it approves it shall specify whether the records shall
 be photographed prior to their destruction. The public records
 screening board shall inform the state librarian of its approval
 of an application to destroy public records. Upon the request of
 the state librarian, any public records the destruction of which
 has been approved by the public records screening board shall
 be delivered into the custody of state librarian and shall not
 be destroyed except in his discretion. Photographs made pur-
 suant to this law shall have the same force and effect as the
 originals thereof would have.

 Club and Class Accounts.-Examples of revenues that may
be credited to classes and club accounts are: (1) dues, assess-
ments, and donations from members; (2) income from entertain-
ments, dances, parties, etc.; (3) sale of club or class sweaters,
emblems, insignias, cards, announcements, etc. Authorization for
expenditures should carry approval of class or club officer, spon-
sor, and the principal. No class or club account may be overdrawn
at the end of the school year. No off-campus clubs may be per-
mitted to carry accounts on school activity accounts books. Any
remaining balance in the account of a graduated class after grad-
uation of that class, and after the class has had an opportunity
to determine the disposition of the balance, should be considered
as belonging to the general fund and should be closed out to the
general fund following a reasonable time after the date of gradu-
ation. The same procedure should apply to the fund balance of
any club three months after the close of the school year during
which said club becomes inactive.

 Gifts to Student Body by Classes or Clubs.-Any gifts identi-
fied as coming exclusively from particular pupil groups should
be financed entirely by those groups. This should not prevent a
class or club from contributing toward a project undertaken by