Certain accounts are not allowed to pay bank fees for various reasons, depending on the type of account in question. For example, some clearing bank accounts are established as a holding place to safeguard and accumulate revenues a district receives directly until remitted to the county treasurer. No expenses, including bank fees, are allowed from these accounts to help ensure that revenues reported are not understated. Bank accounts established for a specific payment or expenditure purpose, such as withholding accounts for insurance and taxes, grants and gifts to teachers, and principals’ supplies, hold monies specifically designated for the purpose of the particular account. Using those monies for other expenditures, such as bank fees, would be a misuse of the designated monies and, in some cases, could overdraw the bank account. Finally, districts have a fiduciary duty related to student activities monies and may hold those monies in a bank account or on deposit with the county treasurer, in accordance with A.R.S. §15-1122. If a district chooses to hold those monies in a bank account, the bank fee is a district cost, not a student activities cost, so it should not be paid with student club monies.