Robbinsdale Area Schools

Booster-PTO-PTA Accounting and Operations

Booster Clubs/parent organizations are integral parts in supporting and strengthening the programs and student groups of Robbinsdale Area Schools.

Students are afforded many unique opportunities to showcase talents and skills as a result of the support made available from the dedication of these volunteer organizations. On behalf of the students, faculty and administration we want to express our appreciation and gratitude. Thank you!

In order to keep booster club /parent organizations informed, the following guidelines have been established. The guidelines are meant
to assist all organizations in staying in compliance with applicable Federal/State laws and local school district policies.

Separate Entities

Booster Clubs, Parent-Teacher-Student Organizations (PTO) and Parent-Teacher Associations (PTA) are separate entities from the school district. They are typically formed as non-profit organizations. As such, these organizations will:

  1. Have their own governing board
  2. Maintain their own set of financial statements and accounting records
  3. Have a separate checking account
  4. Maintain their own federal tax identification number

The school and/or district are not liable or responsible for any contracts entered into or expenditures made by Booster Club or Parent Teacher Organization. School sponsored event contracts must be processed through the principal office of the school. The school office
will then forward them onto the Business Office for signature.

Example School Sponsored Event: Prom
Example of Non-School Sponsored Event: Senior Party

Financial / Accounting Guidelines

Each organization should retain information regarding it’s financial activity. This information includes:

  1. Recording of all organization receipts, the amount and the source
  2. Recording of all organization expenditures by purpose and payee
    Expenditures must be for items deemed necessary for the organization’s fund raising activities and for the management of the organization. School district related expenses must be sent to the district as donations and accepted by the School Board through the gift policy. This is coordinated through the Principal Office or Athletic Office. Examples: Daily planners, playground equipment, uniforms, bus transportation for field trips, etc.
  3. Beginning and ending checking account balances


  1. Checks should be endorsed by at least two members of the organization
  2. School district employees must not have complete financial control of the organization or be a signor on the account
  3. The organizations check book should not be housed on school district property. Organization cannot use the tax exempt status of the school district.
  4. Suggestion - President is mailed the bank statement to review and pass onto the Treasurer to balance and create a report to be approved by the organization.

Other Guidelines / Resources


Robbinsdale School District carries insurance to cover many different kinds of risks. Coverage’s include property, crime, auto and liability. 

  1. If an activity is a school sponsored event the district has coverage, Example: Senior Prom
  2. If an activity is a non-school sponsored event, the organization running the function should have a separate policy to protect the organization and its members. Example: Senior Party

If the organization is a 501c3 organization it’s elected positions are not covered under the district’s policy. State statute requires minimum property and liability coverage at 1.5 million.

District Gift Policy

It is the policy of ISD# 281, that all gifts, bequests and donations received by the district, shall be formally presented and if accepted by the school board, shall then be applied to the purpose or purposes specified by the donor. Equipment becomes the property of the School District. The school board will not place a value on non-monetary gifts.

Travel / Field Trips

School sponsored trips generally require the use of school-provided vehicles, such as buses or passenger vans. These vehicles are
operated by school employees or contractors. All district drivers are subject to MVR background checks and district insurance coverage is extended to these drivers.

School District staff cannot arrange car-pooling for liability reasons (i.e. background checks; minimal insurance coverage). The District is not responsible for transportation to non-school sponsored events. 


In certain instances an organization will purchase services or supplies from the district. If applicable the district will send the
organization an invoice for these services or supplies. Example: Publications Department. Current District purchasing contracts will be honored in all transactions with an organization. Example: Purchase of Uniforms, Playground Equipment, etc.

Currently the School District has a contract with Coca-Cola. All soft drink purchases must be a Coke product and purchased through the Coke distributor. Please consult the Activities Director at your school.

Facility Use

Please see the Facility Use page on our website for more information.

To determine appropriate procedure to request use of school facilities, call the school secretary and explain your needs. The school
secretary will determine whether the request will be scheduled by the school building or be referred to the facilities scheduler, Jennifer
Bridgeman. Ms. Bridgeman can be contacted at 763-504-4917 or Charges for Custodians or Nutrition Services employees may apply.

Use of District Kitchens

Carnivals, Pancake Breakfasts, Spaghetti Dinners or any function that invites the public requires that an Itinerant license be applied
for through Hennepin County. A link to the form is listed on the facilities page. Any alternative cooking equipment or setup such as griddles requires approval from the Fire Marshall.

Storage of food from organizations other than Nutrition Services is not allowed per MN food code. Nutrition Services does work with
school events such as carnivals, all school parties, etc. for storage of food on the day of the event. All food must be removed at the end of the event. Cooking on district property is allowed only for district-sponsored events. 

Bake sale items should list all allergens in the product. District insurance does not cover bake sale products.

Accounting and Operations Manual for Booster Clubs, PTO and PTA