Director of Auditing ServicesThomas Doughty, CICA, CFS 440 N. Broad StreetSuite 341 - 3rd Floor, Portal D Philadelphia, PA 19130 Phone: 215-400-5498 Related DepartmentsRelated Resources |
Student Body Activities AccountStudent Body Activities AccountStudent Body Activities AccountThe Student Body Activities Account (SBAA) was previously know as the “General Activities Fund,” “General Fund,” “Principal’s Fund,” and the “Contingency Fund”. The fund draws its income from various sources such as:
The principal is the sponsor for the SBAA. The past practice of referring to this as the "Principal's Account" or "General Activity Fund" must be discontinued. Going forward, the District will refer to the fund as the "SBAA." Decisions on disbursements from SBAA should be shared with the students or their student government representatives and with the activity sponsors. Disbursement decisions should not be made unilaterally by the principal. Evidence of this shared decision-making should be made available (student government minutes, memos, etc.). The money should be spent for the general welfare of the student body and for purposes not currently funded by the School District. All students do not have to benefit. However, the majority should have the opportunity to benefit. It is inappropriate to spend these monies on the purchase of normal classroom or office equipment. This account has come under close scrutiny by the Auditor General in past years and should be managed very carefully. |
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©School District of Philadelphia 440 N. Broad Street Suite 341 - 3rd Floor, Portal D - Philadelphia, PA 19130 Phone: 215-400-5498 Fax: 215-400-4541 | |

