For the subscriptions, the teachers collect the money from the students. I'm not 100% positive on this, but I believe that if some students don't pay and the teacher believes it's due to financial hardship, the PTA ponies up the difference, not the school. We keep a few hundred dollars set aside each year for miscellaneous things that kids need but can't afford--supplies, field trip fees, lunch money, etc.
As for the assignment books, the two schools I'm in handle it two different ways. At one, the school just supplies the books. At the other, the PTA supplies them all.
Our PTG currently collects a per student fee and pays the class scholastic subscription for each class. The problem comes about when some people do not pay and the amount collected falls short of the scholastic bill. Then the PTG pays the difference. It seems to me that the scholastic subscription should be paid by the school. How does your school handle this?
The PTG also collects a per student fee for assignment books that the school wants every child to use. The children record their daily homework in it. The problem arises again when some people do not pay. We are again stuck paying the difference. The amounts usually aren't very large but is this correct? How does your school handle assignment books?
