The following ticket sales and gate receipts procedures should be followed to ensure proper accounting occurs at school events.
General Procedures
1. No one under age 14 will be allowed to work in a ticket sales and gate receipts assignment.
2. Volunteers are highly encouraged to work in ticket sales and gate receipts assignments.
3. High school students are encouraged to work in ticket sales and gate receipts assignments to promote ownership and spirit within the school. If students are assigned to cash collection points, they must work with a responsible adult.
4. All ticket sales and gate receipt workers should be pre-approved by the school principal. This can be done at the beginning of the season with approval of a comprehensive list of workers and volunteers or can be done individually for each event.
5. Workers should report to the event for instruction from school staff 30 minutes or more prior to the event.
6. The school principal is responsible for ensuring ticket sales and gate receipt assignments are properly staffed and supervised. The principal may delegate this assignment to an appropriate staff member, but the principal still retains all authority and accountability--i.e. delegated to the athletic director, an office secretary, head coach, etc.
7. Admission gates shall be staffed with a minimum of 2 workers at each cash collection point. A minimum of two workers shall be posted at the cash collection point together. Under no circumstances shall cash collection points be staffed with one individual. Cash collection points must be staffed with at least one responsible adult. Students and children shall never be left unattended without adult supervision.
Maximizing Event Revenue: The cash collection and ticket entry point strategy used can be critical to the total revenue that is collected. Lost revenue can impact the viability of school programs. Principals should carefully evaluate the resources available along with the plan used for cash collection and entry into the event. Safety of people and property should always be the first priority. It is highly recommended that patrons be directed through a single cash collection point at the beginning of an event to maximize revenue collections.
Options to Consider:
Tickets can be sold at a central cash collection point and then patrons can present their tickets to ticket takers at the event entry point gates. This strategy is the best strategy to use when staffing resources permit and provides a high accountability when reconciling cash with the number of patrons who entered the event. This is a common strategy used by high schools throughout the state.
Use crowd control and crowd directional strategies and resources to direct people to the central cash collection point which also serves as the same entry point into the event. If this strategy is used, careful attention should be given to prevent non-payers from entering the event at locations where cash is not being collected. Schools can use simple strategies such as using pylons and ropes/chains to direct patrons through a central collection/entry point, carefully placed tables can be used as both barriers and collection points, signs, barriers, etc. The idea is to funnel people through a strategically placed location which serves as both a cash collection and event entry point. The more patrons that can be funneled through the same entry point, the more likely revenue collections will be maximized. This is also a great security strategy as it allows the event administrator the ability to scan and view those who are attending the event for event management control purposes.
Revenue collections are usually maximized when there is adequate accountability for reporting actual sales collections, actual number of patrons who entered the event, and the number of free entrances given for the event.
8. The number of admission gates and cash collection points should be minimized as much as possible to provide for the best possible security and internal control.
9. Free items given to workers must be pre-approved by the school principal and documented.
10. Courtesy and customer service is a must with fellow workers, volunteers, and customers.
11. Where possible, school principals should provide workers with a radio or cell phone number to allow for
direct communication between workers and the school principal or designee during the event for safety
purposes.
12. Security Cameras: The district will install security cameras at cash collection points and ticket taking areas for security and monitoring purposes. This is to protect volunteers, school employees, patrons, and cash and other assets.
Cash & Deposit Procedures:
1. Cash/Change Boxes: The school shall follow all School Start-Up Cash/Change Boxes procedures. The school shall write a check to a specific individual who will then go to the bank and cash the check. An annotation or memo should be made on the check indicating the purpose of the check--i.e. "cash box for BHS Basketball". Under no circumstances should a cash box check be written to "Cash" or "Bearer". This is done to provide for initial cash and change before the event occurs. The check is usually written to a school secretary or regular school worker.
2. Cash shall be counted by two individuals at each point of trading custody and accountability of cash. In other words, cash shall be counted by two individuals at the time of funding the cash box, at the time the cash box is given to admissions gate workers, at the time workers have shift changes, at the close of business, etc. All counts must documented and signed by the two individuals who were involved with each count.
3. Documentation of Cash Counts & Sales: The school is to develop its own form(s) to document accountability and custody of cash for the event. The form must account for the following:
All cash counts and signatures of those involved with the cash counts
Counts shall separate and document the amounts for checks, currency, coins, and totals at minimum.
Documentation of sales for the event should include the number of free entrances given to an event and a short description--i.e. number of UHSAA passes, school students who attended the event for free, etc.
The amount to be deposited at the bank
The form shall be signed by the event supervisor at the close of the event--i.e. principal, assistant principal, teacher, etc.
4. Plastic Bank Security Bag for Deposit: At the close of the event, at least two individuals shall count the cash, prepare and sign a two-part deposit slip, and secure the cash and one copy of the deposit slip in a plastic bank security deposit bag. The school's event supervisor should work with event workers and oversee the cash count, preparation of the deposit slip and securing of cash in the bank security deposit bag. This should be done at close of business and not deferred to another time/date. The other copy of the deposit slip should accompany the security bag when delivered to the school safe for storage. The school financial secretary can then use the 2nd deposit slip for the school's accounting records and system entry.
5. Close of Business - Securing the Cash: At the discretion of the event supervisor, cash may be secured by 1) making a night deposit with the bank, or 2) securing the cash in the school safe. The school should follow all Cash Receipts & Deposits - General Procedures. In either case, at least two individuals, usually the event supervisor and one other person, should make the night deposit or secure the cash in the school safe together. Under no circumstances should the cash be secured through a night deposit delivered to the safe by one individual. Under no circumstances shall cash be secured in any other location in the school or be taken home.
**Under no circumstances should cash counts occur with only one individual.
6. All completed paperwork must be stored in the safe with the cash at the end of the event for future processing--i.e. cash accountability form(s) and deposit slips.
7. If the cash has not been deposited with the bank already, the school financial secretary should make arrangements to transport the deposit (security bag) to the bank as soon as reasonably possible and make all necessary accounting entries in the school's accounting system. The school should follow all Cash Receipts & Deposits - General Procedures.
Cash Counts in Appropriate Locations: When counting cash, workers should do so in a semi-public but
safe location. Locations that provide for safe distances from potential theft and away from public view should
be used where possible. This is for both personal safety and cash security purposes.