<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<!-- Template generated by Exclaimer Mail Disclaimers on 09:45:32 Tuesday, 30 August 2016 -->
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<style type="text/css">P.40d433ba-5ed2-47fd-86f9-7fb34f23e31e {
MARGIN: 0cm 0cm 0pt
}
LI.40d433ba-5ed2-47fd-86f9-7fb34f23e31e {
MARGIN: 0cm 0cm 0pt
}
DIV.40d433ba-5ed2-47fd-86f9-7fb34f23e31e {
MARGIN: 0cm 0cm 0pt
}
TABLE.40d433ba-5ed2-47fd-86f9-7fb34f23e31eTable {
MARGIN: 0cm 0cm 0pt
}
DIV.Section1 {
page: Section1
}
</style>
<meta name="Generator" content="Microsoft Word 14 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Calibri","sans-serif";
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri","sans-serif";}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple">
<p class="40d433ba-5ed2-47fd-86f9-7fb34f23e31e"></p>
<div class="WordSection1">
<p class="MsoNormal">Good morning all,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I am wondering if when you are setting pay to participate fees for extracurricular activities whether or not you take into consideration the limitation of ORC 3315.062 which stipulates that you can only use ½ of 1% of general fund operating
budget to fund extracurricular activities. If you do take this into consideration, can you tell me what costs you include in this calculation, i.e., athletic director salary/benefits.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Also, have you ever had this come up during an audit?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">We have somewhat high participation fees and have complied with this section of code in the past and are interested in how other Districts handle this.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you for your help.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Gina Helmick, CPA<o:p></o:p></p>
<p class="MsoNormal">Treasurer/CFO<o:p></o:p></p>
<p class="MsoNormal">Huber Heights City School District<o:p></o:p></p>
<p class="MsoNormal">5954 Longford Road<o:p></o:p></p>
<p class="MsoNormal">Huber Heights, OH 45424<o:p></o:p></p>
<p class="MsoNormal">Ph: 937.237.4126<o:p></o:p></p>
<p class="MsoNormal">Fax: 937.237.2178<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p></p>
<p class="40d433ba-5ed2-47fd-86f9-7fb34f23e31e"><span style="FONT-SIZE: 7pt; FONT-FAMILY: 'Arial','sans-serif'; COLOR: #a0a0a0; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Confidentiality
Notice</span></p>
<p class="40d433ba-5ed2-47fd-86f9-7fb34f23e31e"><span style="FONT-SIZE: 7pt; FONT-FAMILY: 'Arial','sans-serif'; COLOR: #a0a0a0; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"></span> </p>
<p class="40d433ba-5ed2-47fd-86f9-7fb34f23e31e"><span style="FONT-SIZE: 7pt; FONT-FAMILY: 'Arial','sans-serif'; COLOR: #a0a0a0"><span style="FONT-SIZE: 7pt; FONT-FAMILY: 'Arial','sans-serif'; COLOR: gray">This message is intended only for the use of the individual
or entity to which it is addressed and may contain information that is privileged, confidential or exempt from disclosure under applicable law.</span><span style="FONT-SIZE: 7pt"><font color="#000000" face="Times New Roman">
</font></span><span style="FONT-SIZE: 7pt; FONT-FAMILY: 'Arial','sans-serif'; COLOR: gray">If the reader of this message is not the intended recipient or the employee or agent responsible for delivering the message to the intended recipient, you are hereby
notified that you are strictly prohibited from printing, storing, disseminating, distributing or copying this communication. If you have received this communication in error, please notify us immediately by replying to the message and deleting it from your
computer. Thank you.</span><span style="FONT-SIZE: 7pt"><font color="#000000" face="Times New Roman">
</font></span></p>
<p><span style="FONT-SIZE: 7pt; FONT-FAMILY: 'Arial','sans-serif'; COLOR: gray">Please Note: This message and any response to it may constitute a public record, and therefore may be available upon request in accordance with Ohio public records law. (ORC 149.43)</span></span></p>
<p> </p>
<p></p>
<p></p>
<p></p>
</body>
</html>