FILE:  DFGA

Cf:  DIA

ADMISSIONS AND GATE RECEIPTS

The Sabine Parish School Board shall establish and maintain a uniform procedure for the handling and accounting of admission fees charged for all school events, such as athletics or entertainment, whether such is assessed in advance or upon entering.  All such fees shall be controlled through the use of pre-numbered tickets.  The price of tickets shall be determined and set by each school.

The procedures shall require that when cash from ticket sales is deposited with the designated individuals, a receipt shall be issued to show the total number of tickets issued to the seller, the number of tickets returned unsold, and the balance remitted in cash.  A ticket reconciliation form shall be prepared for the event comparing total tickets printed, tickets sold from all sources, and unsold tickets to cash collections.  A copy of the reconciliation shall be filed with the school bookkeeper.  Unsold tickets shall be retained through audit.

Sabine Parish School Board