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Activity Accounts

The Activity Fund policies and procedures outlined in this manual were written in accordance with the TEA Financial Accountability System Resource Guide.


This manual provides a set of standardized accounting guidelines and procedures for the administration of the Denison Independent School District Activity Funds.


Principals, secretaries, clerks, sponsors and other personnel involved in the administration of Activity Funds are responsible for strictly following the policies and procedures prescribed in the manual.


Furthermore, all Activity Fund custodians must ensure that all Activity Fund transactions and accounts are maintained in accordance with state and local law.


The Activity Fund is designed to account for funds held by a school in a trustee capacity or as an agent for students, club organizations of the campus, teachers and the general administration of the school. These funds are used to promote the general welfare of each school and the educational development and morale of all students. All funds collected by school district personnel from students or teachers are defined as activity funds and must be handled through the activity funds accounts.

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