This paper examines a variety of cash-generating school operations--student activity accounts, athletics, athletic user fees, other user fees, concessions, and cafeterias--and identifies areas where controls are needed. Specific techniques for ensuring effective cash controls are outlined. Internal-audit procedures are suggested that address the…

Provides information on how school districts can reduce their fiscal liability under the Handicapped Child Protection Act (HCPA) of 1986. School officials that present an image of service and cooperation for disabled students are less likely to have a dispute and less likely to have to pay attorneys' fees. (Contains 32 references.) (MLF)