Date: October 22, 1997

TO:   All Staff

From: Russ Kaubris, Business Manager

RE:   Revolving Fund Use




Revolving funds should only be used for instructional purposes. Purchases should not be made out of revolving funds for a student or employee’s personal benefit even if the student or staff member pays for the goods. Purchases are not allowed for any item that is not normally available to the public.


The following are examples of unallowable expenditures from revolving funds:


      Lumber purchased through the Carpentry shop for use at home.


      Grass seed purchased through the Landscaping shop to be used at home.


Auto parts purchased through Auto Technology that are not installed on a person’s car by our students or staff.


Unprepared food items purchased through the Cafeteria or Culinary shop (Holiday Turkeys).


This is a list of hypothetical purchases and is not intended to insinuate wrong doing in any of the shops mentioned in the examples.


The School District purchases goods as a tax exempt entity, this tax exempt status does not extend to employees and students on an individual basis.



cc    Superintendent                      ______________________________

       Principal                             Approved by Superintendent

       Director of Curriculum