DFD-R2 LRSD Board Policy

Published by jackbgarvey on Tue, 07/09/2013 - 16:39

(Replaces Administrative Directive – Gate Receipts and Admissions)





In cooperation with the Activities Advisory Board (AAB), there will be a comprehensive athletic and activities plan developed for the District to address the needs of the students.  The athletics part of the plan will be maintained by the athletic department.  The steering committee will serve as staff providing technical assistance and support to the AAB.  The steering committee will be composed of senior level staff.



A master schedule of all athletic and activity events known will be prepared for the school year by August for the new school year.  It should be submitted to the assistant superintendent for secondary schools for approval.  Input from the activities advisory board will be incorporated into this schedule.  This schedule should be sent to:  the assistant superintendent for secondary schools, and the directors of communications, financial services, and safety and security.  All optional events open to students and/or the public that are not a part of the class schedule are covered.  All facilities whether gymnasium, auditorium, outdoor facilities, etc. are included.

All athletic and related events will be scheduled as follows:

1)    Regular team play will be posted as soon as the schedules are available.

2)    Tournaments will be scheduled at least forty-five days prior to the event.

3)    Special events related to athletics will be scheduled at least thirty days in advance (cheerleader camps, drill team, special events).

Notification will be given according to these timetables for any adds or changes to the schedule to:  the assistant superintendent for secondary schools, and the directors of communications, financial services, and safety and security.  Any emergency changes will be communicated as soon as known.


Procedures for All Special Events

All athletic related special events sponsored by district personnel will follow the athletic gate receipts guidelines that are in this document.


Procedures for Special Events (non-District Sponsored)

The following must be met:

  • Sponsors will only be from organizations with experience in that area for training events.
  • For each special event an application form will be completed that identifies the type of event, the person sponsoring the event, what fees will be charged, what fees the District will receive, what facilities will be needed and whether security or custodial staff are needed.
  • The application form will be signed by the sponsor(s), the building administrator and the director of that activity.
  • In accordance with district Regulation KF-R, the manager of financial services must approve charges to be paid to the District.
  • A copy of this completed form will be sent to the assistant superintendent for secondary schools and safety and security at least thirty days prior to the event for approval or notification.
  • The financial report should also indicate the results of the event.  Number of participants including students and others, total funds received, District’s share, success/failure and whether it will be done again.
  • Receipts collected at events must be deposited and accounted for as directed by the District.  Funds due the District are expected within five working days.  The building administrator is responsible for collecting for events from the sponsor of events held at their facilities.  Any problems with collection should be reported to financial services.


Athletic Complimentary Tickets and Passes

The athletics office will issue all season passes which will admit the bearer to all competitive athletic contests of the middle and high schools.  These passes will be issued to:

  • The Board of Education, all District staff,  members of the Activities Advisory Board, team doctor and nurses, and press and media representatives.  (TV, radio, newspaper, etc.)
  • Each principal of the competing teams will be given twenty tickets for each Little Rock game that they may distribute at their discretion.  This applies to all Little Rock School District team play only.  Arkansas activities association guidelines will govern this issue in all other situations.
  • Arkansas Activities Association/Arkansas Officials Association passes will be honored.
  • Staff may purchase family passes at a reduced rate approved by the Board.
  • The AAB in coordination with staff will recommend a pass structure for local schools and for all district-wide access to events.
  • Passes at reduced rates for senior citizens will be made available upon written request to the office of the director of athletics.  Guidelines will be developed for this process.


Ticket Sales and Passes – Athletic Events

Ticket sales will be coordinated through financial services.  Each site that sells tickets will be done by the schools only in advance or at the gate.  The tickets and funds will be reconciled by financial services and the athletic office.  Tickets and passes will be ordered and documented by financial services.  The athletic office will issue and track passes.  Tickets and passes will be issued in a sequential order.  All tickets and passes will be accounted for at all times.  The person receiving a pass or block of tickets will sign for them.  Financial services and the athletic office will coordinate the tracking of passes.

Passes will be identified physically by the type of pass and will be identified by a unique number on the pass.  Each pass will be good for that school year.  Each pass will be entered into a data system that will track the owner of that pass by the pass number and the name, address and school of the pass holder.  Passes will be pre-numbered and a printer’s certificate will be obtained and be on hand.  Passes may only be issued from the athletic office.  Photo identification is required at the gate for all pass users.

Reduced price passes for senior citizens may be purchased at the athletic office.  A driver license (or state identification card) is required for senior citizens.  Senior citizen status is defined as sixty-five or older.


Concession, Parking, and Product Sales

For all athletic and activity related events, concessions and product sales will be cleared in advance by the following procedure:

1)    Yearly or multi-year contracts will be reviewed by the activities board and the staff steering committee.

2)    Promotional and multiple location contracts will be reviewed by the activities advisory board and the staff steering committee.

3)    Site specific non-continuous sales will be approved by the building administrator, but financial services, school services, and any district supervisor of this activity will be notified at least thirty days in advance in writing.

4)    A concession agreement with each group operating a concession will be executed that spells out the obligations of the District and the concessionaire.  All concession agreements will be for one year at a time.

5)    Vending machines are at each school’s discretion unless a district-wide contract is in place.

6)    If paid parking is done on school property, a written and approved agreement must be in place in accordance with District Regulation KF-R.

7)    Normal fundraising events at the local school level are not intended to be covered by this regulation, but are addressed in the activities fund handbook.

All contracts must be approved by the purchasing director.


Following are Specific Operational Athletic Events Guidelines:


Distribution of Start up Funds/Materials


Financial services will, at the beginning of each season for each sport, distribute to the home school the required amount of start up funds that are required for change.  Included in the moneybag will be a statement of the amount of funds that have been placed in the bag.  Also included in the start up supplies will be a sufficient number of sequentially numbered tickets to be used for gate admission to all events where admission is charged.  Included in the start up packet will also be a sufficient number of

Gate Receipt Verification Sheets and Reporting Forms for Middle School or High School Activities for each contest during the season.

Upon receipt of the start up packet, the athletic administrator and bookkeeper will verify that the specified amount of start up funds is in the bag and distribute the tickets, forms and change to the ticket sellers and takers for each event for which admission is charged.  If additional tickets are needed part way through the season, the school athletic administrator will request them from financial services.


Handling and Verification of Ticket Sales

At the conclusion of the game each ticket seller will complete a Reporting Form for High School Activities or Middle School, recording the number of each type of tickets sold, the numerical sequence of the tickets sold and sign and date the form.  The ticket seller will also record the total receipts in the bag and specify the amount of change that was received as start up when the bag was received.  The ticket seller will return any unsold tickets to the bag also.

The school athletic administrator may arrange to collect from any buses from other schools.  Tickets will be issued to those persons in the same manner as those who pay at the gate.

Pre-sale of tickets may be arranged by providing a school with a block of tickets to sell to their students.  The accounting for those tickets will mirror the reconciliation for a ticket seller.  If this is a district school, they may deposit the money in the correct athletic activity fund directly and file the reporting form.

The school athletic administrator will retain a copy of the Reporting Form for High School or (Middle School) Activities and will place a second copy in the bag with the receipts.

Under no circumstances are paying students or adults to be admitted to any function without the use of tickets.  If a ticket seller(s) runs out of tickets he/she should immediately stop and locate the school athletic administrator who is to advise them how to proceed.  The school athletic administrator should verify that enough tickets are on hand for each athletic event at least one working day before the event.  

Each ticket taker will tear each ticket as it is presented at the gate.  He/she will place all used tickets in a bag, label the bag with the game name and date and will deliver the tickets to the athletic administrator at the end of the game.  The tickets will be taken back to the home school and stored until the gate receipts have been reconciled by the bookkeeper.  The tickets will then be destroyed by the bookkeeper.

After all tickets have been sold, and all sellers have documented their receipts and ticket sales, all gate receipts are to be collected by the athletic administrator or the principal.  The total gate receipts are to be counted and verified by the administrator who collected the proceeds from the ticket sellers.  The administrator is to then complete the Gate Receipt Verification Sheet.  The administrator is to attach each copy of the Reporting Form for High School or (Middle School) Activities to the Gate Receipt Verification Form.  All forms are to be placed in the bag with the gate receipts.  This reconciliation and verification of tickets and funds will be done before the funds are placed in the safe or night depository.  For internal control purposes the home school will make all deposits of gate receipts.

This administrative verification function is to occur for all home athletic events for which admission is charged, regardless of where the game is played.  The administrator is to retain a copy of the verification form at the home school and is to forward a copy to the business office after each game.

Schools who use the night depository will forward copies of the Gate Receipt Verification Sheet and the Reporting Forms for High School (or Middle School) Activities to the home school bookkeeper, the athletic director’s office and financial services.  They will send a copy of the Gate Receipt Verification Sheet to financial services. 


Securing the Gate Receipts

The administrator is to either secure the receipts in the vault at the home school or deposit the receipts in a night depository.  If an event is at Quigley Stadium, then the funds may be deposited with the athletic director at Quigley Stadium after the school athletic administrator has verified and reconciled the tickets and money.  The home school is to do the bookkeeper verification, make the deposit and forward the Gate Receipt Verification Report Form to financial services.

Under no circumstances are gate receipts to be taken to any other location.

For home schools who are playing at locations away from their campus, the athletic administrator or the principal will ask the home school, school resource officer (SRO), to accompany them to the home school or the night depository.  If for any reason the

SRO is unavailable, the security officer is to accompany the administrator to the home school or the night depository.


Verification at the Home School

Following home games where the gate receipts have been deposited at the school, the school bookkeeper is to recount the gate receipts on the first school day following the game day.  The bookkeeper will hold out from the deposit the amount of change specified on the Gate Receipt Verification Report Form.  The change, additional books of tickets, new Gate Receipt Verification Sheets, and Reporting Forms for High School (or Middle School) Activities will be placed in the bag for the next home game.  The bookkeeper will record the starting ticket number for the next game on the Reporting Form for High School (or Middle School) Activities before placing the form in the bag.  The bag will then be placed in the vault.

The bookkeeper is to reconcile the Gate Receipt Verification Sheet and the attached Reporting Form(s) for High School (or Middle School) Activities.  The bookkeeper is to verify the total receipts in the bag, sign and date the form, and note any discrepancy from the previous totals.  If a discrepancy is noted, the bookkeeper is to immediately report it to the principal and to the business office.  The discrepancy is to be noted on the reporting form with any explanatory paragraph necessary to document what is known.  The administrator is to complete a serious incident report if over one hundred dollars.  An immediate audit will follow.

The bookkeeper is to copy the verification sheet for his/her records, file it with the administrator’s copy of the verification sheet, and forward the original Gate Receipt Verification Sheet and Reporting Form(s) for High School (or Middle School) Activities to financial services.  The bookkeeper is to then prepare a deposit ticket for the athletic department’s account and prepare the funds for pick up via the armored courier service.

For all games played at Quigley Stadium, the above bookkeeper verification functions will be performed by the staff at Central High School or financial services.  The home school will provide a representative to serve as the athletic administrator for all games at Quigley Stadium.


Verification and Reconciliation by Financial Services

Upon receipt of the Gate Receipts Verification Sheet and the Reporting Form(s) for High School (or Middle School) Activities by financial services, all forms will be used to reconcile the deposits into the athletic department’s account made at the schools.  An activity fund report will be sent to the athletic department each month listing all activities posted to both middle and senior high school accounts.  Financial services will reconcile all activity with the athletic department.  Periodic audits of the process and the documentation of the handling of the gate receipts will occur.


End of Season Procedure

At the end of each sports season, the start up money is to be deposited to the athletic account at the direction of financial services.  All start up money is to be deposited within thirty days of the end of the season.  The start up money will be receipted in and receipted out for each sport and site.  A record of the start up money for each site and sport will be kept by financial services.




Date:  May 25, 2000