Who is over the school budget? Who manages the school activity funds?

It depends. At the school I work at there are many divisions within the budget. There is an operating budget which has many categories as well: office materials, safety, text books, curriculum, training etc. There is a school site council (which consists of administrators, parents & teachers) that oversees some of the expendetures as well.
Our funds raised by the students for the ASB (Associated Student Body) are managed by the Leadership class & the Teacher advisor.
All funds are carefully watched & are also gone over by a certified accountant as well.

The Finance lady/man most likely does it. Sometimes PTA.

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