Amends TCA Title 49, Chapter 2 and Title 49, Chapter 3.

This bill allows a local board of education to authorize a teacher, school employee, or other person employed by the LEA to raise funds for noneducational purposes, and requires a board to create policies and procedures for the receipt, disbursement, and accounting of those funds raised. This bill specifies that:<br /> <br /> (1) The policies must include sources from which an employee may derive noneducational purpose funds, which may include vending machine revenue, donations, or other sources approved by the board;<br /> (2) The policies must include guidelines for how funds for noneducational purposes may be used, which may include bereavement, award recognition, employee morale, or banquets; and<br /> (3) The comptroller of the treasury may audit all funds raised pursuant to this bill.<br /> <br /> This bill further specifies that any group of persons raising money for noneducational purposes pursuant to this bill and the policies and procedures of a board are not considered a "school support organization," thereby exempting such activity and policy from the present law requirements for the operation of such an organization, such as maintaining detailed statements of receipts and disbursements. <br /> <br /> <br /> ON MARCH 7, 2019, THE HOUSE ADOPTED AMENDMENT #1 AND PASSED HOUSE BILL 34, AS AMENDED.<br /> <br /> AMENDMENT #1 requires the local board of education to pay the cost if the comptroller conducts an audit, and requires the board to cooperate fully with the comptroller in the performance of an audit.<br /> <br />