Print Friendly SENATE BILL NO. 1075 – Schools/vending machine money/acct
SENATE BILL NO. 1075
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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
|||| 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
2 RELATING TO SCHOOL FUNDS; AMENDING SECTION 33-705, IDAHO CODE, TO INCLUDE
3 RECEIPTS FROM VENDING MACHINES ON SCHOOL PROPERTY IN FUNDS TO BE ACCOUNTED
4 FOR BY THE BOARD OF TRUSTEES.
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-
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
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
None. Proper accounting will likely conserve funds and improve public confidence
in operations of the districts.
CONTACT: Senator Laird Noh
STATEMENT OF PURPOSE/FISCAL NOTE S 1075