FILE:  DFI

Cf:  DIA

ADMISSIONS AND GATE RECEIPTS

The Vermilion Parish School Board shall establish and maintain a uniform procedure for the handling and accounting of admission fees charged and/or concession sales made for all school events, such as athletics or entertainment, whether such is assessed in advance or upon entering.  All such fees shall be controlled through the use of pre-numbered tickets.  The price of tickets shall be determined and set by each school.

General school concession revenues should be deposited to the school’s General Fund account.  Athletic event admission revenues should be deposited to the school’s Athletic Fund account.  Athletic event concession revenues should also be deposited into the school’s account.  Where the school operates a concession machine, the total revenues should be deposited into the school’s account before any payments are made for concession supplies.  A reconciliation form should be prepared to account for receipts from school events that have admission and concession revenues.  This report should reconcile the number of tickets sold to the amount of cash deposited in the school’s account.

Adopted:  July 20, 2016

Ref:    La. Rev. Stat. Ann. §17:81

Board minutes, 7-20-16

Vermilion Parish School Board