1999 Legislation
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SENATE BILL NO. 1075 – Schools/vending machine money/acct


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Daily Data Tracking History

S1075..........................................................by EDUCATION
SCHOOLS - VENDING MACHINES - Amends existing law to require that the board
of trustees of a school district maintain an account of receipts and
expenditures of moneys received from vending machine sales on school

02/01    Senate intro - 1st rdg - to printing
02/02    Rpt prt - to Educ
02/09    Rpt out - rec d/p - to 2nd rdg
02/10    2nd rdg - to 3rd rdg
02/15    3rd rdg - PASSED - 23-10-2
      AYES--Andreason, Branch, Bunderson, Burtenshaw, Danielson, Deide,
      Dunklin, Ingram, Ipsen, Keough, McLaughlin, Noh, Parry, Richardson,
      Riggs, Risch, Sandy, Schroeder, Sorensen, Thorne, Twiggs, Wheeler,
      NAYS--Boatright, Cameron, Crow, Darrington, Davis, Frasure, Geddes,
      Hawkins, Lee, Stegner
      Absent and excused--King, Stennett
    Floor Sponsor - Noh
    Title apvd - to House
02/16    House intro - 1st rdg - to Educ
03/03    Rpt out - rec d/p - to 2nd rdg
03/04    2nd rdg - to 3rd rdg
03/16    3rd rdg - PASSED - 56-12-2
      AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
      Bruneel, Callister, Campbell, Chase, Clark, Cuddy, Deal, Denney,
      Ellsworth, Field(13), Field(20), Gagner, Gould, Hadley, Hammond,
      Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones, Judd,
      Kellogg, Kempton, Kunz, Lake, Limbaugh, Loertscher, Mader, Marley,
      Meyer(Duncan), Montgomery, Mortensen, Pischner, Reynolds, Ringo,
      Robison, Smith, Stevenson, Stone, Taylor, Tilman, Trail, Watson,
      Wheeler, Williams, Wood, Zimmermann, Mr Speaker
      NAYS -- Crow, Geddes, Kendell, McKague, Moyle, Pomeroy, Ridinger,
      Sali, Schaefer, Smylie, Stoicheff, Tippets
      Absent and excused -- Linford, Sellman
    Floor Sponsor - Smith
    Title apvd - to Senate
03/17    To enrol - rpt enrol - Pres signed
03/18    Sp signed
03/19    To Governor
03/23    Governor signed
         Session Law Chapter 165
         Effective: 07/01/99

Bill Text


 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fifth Legislature                 First Regular Session - 1999

                                      IN THE SENATE

                                   SENATE BILL NO. 1075

                                  BY EDUCATION COMMITTEE

 1                                        AN ACT

 5    Be It Enacted by the Legislature of the State of Idaho:

 6        SECTION  1.  That  Section  33-705, Idaho Code, be, and the same is hereby
 7    amended to read as follows:

 8        33-705.  ACTIVITY FUNDS. 1. The board of trustees of each school district,
 9    including specially chartered districts, shall create a fund or funds for  the
10    purpose  of  controlling  and  accounting for the receipts, deposits, expendi-
11    tures, assets, liabilities and fund balances arising from the following trans-
12    actions:
13        (a)  Admission charges for interscholastic activities.
14        (b)  The sale of yearbooks and annuals.
15        (c)  Student fee collections which are used to provide more than  one  (1)
16        activity or benefit to all of the students of a school or school building.
17          (d)  Receipts  from  vending  machines  located on school property.
19        2.  For each fund created the board of trustees shall promulgate policies:
20        (a)  Describing with reasonable certainty the nature and type of  expendi-
21        tures which may be made therefrom.
22        (b)  Setting forth the requirements for the expenditures and withdrawal of
23        such moneys.
24        3.  The  treasurer of the district shall provide accounting procedures for
25    the receipt, deposit, expenditure and withdrawal of such moneys and procedures
26    for monthly reporting to the board of trustees of  the  transactions,  assets,
27    liabilities and fund balance for each such fund.
28        4.  For  other  activity  or  student funds including, but not limited to,
29    custodial funds, the board of trustees may create a separate fund or funds and
30    promulgate policies to provide for accounting and control thereof.
31        5.  Nothing in this section limits the power of the board of  trustees  of
32    any  school  district from promulgating policies or imposing further controls,
33    requirements, accounting and reporting procedures with respect to any funds or
34    moneys of the district or moneys which it holds as custodian for the students.
35        6.  Disbursements from any of the funds created under this  section  shall
36    be  made  by regular bank check signed by the treasurer or assistant treasurer
37    of the district and countersigned by the chairman  or  vice  chairman  of  the
38    board of trustees or other employee of the district designated by the board of
39    trustees.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE


In some school districts, vending machines generate large sums of money. these
revenues remain the only large item of receipts for which accounting and audit trails are
not required in Idaho Code. Some districts already properly account for this class of
receipts, but some do not.

This proposal would require proper, normal accounting procedures for vending
machine revenues.

                           FISCAL NOTE

None. Proper accounting will likely conserve funds and improve public confidence
in operations of the districts.

CONTACT: Senator Laird Noh
          (208) 332-1333
STATEMENT OF PURPOSE/FISCAL NOTE                                                                  S 1075