Sullivan, 012875 MSAGO, 1975-0014

• Case Date: January 28, 1975
• Court: Mississippi

Honorable Robert Sullivan No. 1975-0014 Mississippi Attorney General Opinions January 28, 1975          202A SCHOOLS-PRINCIPALS          209 SCHOOLS-TRUSTEES AUTHORITY          SCHOOLS-COUNTY BOARDS          Honorable Robert Sullivan          Attorney at Law          Post Office Box 1131          Laurel, Mississippi 39440          Dear Mr. Sullivan:          Attorney General Summer has received your letter of request dated January 23, 1975 and has assigned it to me for research and reply.          In your letter you inquire as follows:

         “In Jones County, there are ten elementary schools. Some four or five years ago, the Parent Teachers Associations of these schools began to work with their own funds in restoring gymnasiums and football fields which have not been kept up after the three high schools were built in a consolidation program. Today some of these Parent Teachers Associations are operating these athletic events and retaining the gate receipts for the Parent Teachers Associations' use in school projects.          “I would appreciate your opinion as to the legality of the Parent Teachers Associations receiving and expending said funds or whether the funds should be received and expended by the school authorities. If you believe that the law requires that such funds be received and expended by the school authorities, could the School Board not pass on its minutes a resolution authorizing the Parent Teachers Association to operate such athletic programs provided a monthly report were filed with the School Board by the Parent Teachers Association showing receipts and expenditures?          “If it is your opinion that a school employee must handle such funds, could the school principal not automatically serve as treasurer of the Parent Teachers Association and the school principal then file monthly reports as to receipts and expenditures in regard to such?”

         As stated in a former opinion of this office dated October 31, 1961, “...typing fees, lab fees and gate receipts of athletic contests may be supplemented by public funds and should therefore be handled as all other public funds are handled. (emphasis added). Also, in an opinion to Mr. L. W. Duckworth, dated February 5, 1974, the opinion was...