Student Activity Accounts
Under Massachusetts General Laws, student activity accounts are accounts set up for the express purpose of conducting student activities. Student activities for this purpose are broadly defined to be co-curricular in nature, contingent on a fee or fundraising, and for the sole benefit of students. Funds collected for student activities belong to the students. Funds may be received and expended by school leaders on behalf of the students through the student activity account.
Boston Public Schools recognizes the following as student activities:
- Socials, for instance a prom or pizza party
- Special events, for instance a graduation or a Science Fair
- Field trips, for instance transportation costs or entry fees
- Approved student clubs, for instance student council or debate club
- Bookstore, only when the bookstore is run by students and proceeds will benefit students directly
- Athletics, only when funds are student-driven and proceeds will benefit students directly
- Miscellaneous activities
Click here to view resources on the use of student activities accounts, including policies, procedures, and training materials.
Ernst & Young Audit
As part of the independent audit of Student Activity Accounts at the request of the City of Boston, Ernst & Young (EY) completed audit procedures at the schools identified in scope within the Boston Public Schools (BPS) system in August of 2018. The summary report can be found here and the individual school results are posted below. The objective of the independent audit was to understand fund activity and use related to student activity accounts, assess key internal controls and identify gaps, as well as review historical transactions for irregular activities. The audit was operational; not forensic in nature, focusing on controls, processes, and procedures for 118 schools over a period of 5 school-years.