ASB Quick Reference
ORGANIZATION
Elementary and Continuation Schools/Unorganized ASB
The site principal oversees the ASB and makes the final decisions related to the ASB operations and funds and is responsible for all other ASB functions including communication.
Middle and High Schools/Organized ASB
Organized ASB’s have individual clubs under the primary student body organization. The student council and student club leaders hold formal meetings, develop budgets, plan fund-raisers, decide how the funds will be spent and approve payments. The education code requires that advisors be certificated employees of the District.
Constitution and Bi-laws
The student council and each club should prepare and adopt an official constitution. A set of sample constitutions and bylaws for high schools, middle schools and clubs are included in the appendices of the FCMAT ASB Accounting Manual.
Student Council: For organized ASBs, the student council authorizes club budgets, approves fund-raising events and approves all expenditures. The student council must also approve the monthly and annual financial reports and have them entered into their minutes.
Principal
The principal is the primary manager and responsible person at the school site. Administrators may delegate the responsibility and authority for ASB coordination and management to others such as a vice principal or ASB advisor. However, the principal retains final responsibility for the operation of the ASB.
Establishing a Bank Account
ASB organizations will need a checking account at a local bank. The opening of any and all bank accounts must be Board approved. The bank account(s) should be held in the name of the ASB organization and not in the name of any individual. These bank accounts are for the exclusive use of the ASB organization. There must be at least two signatories on each account and these signatories should not include students. Clubs should not be permitted to open their own bank accounts.
ASB Accounts are not Pass-Through Accounts. Many school sites use the ASB account as a pass-through account or clearing account, making a deposit into ASB and then later journaling that amount out of ASB and moving it to another District account. ASB accounts are not and should not be used as pass-through or clearing accounts. Internal Controls
Internal controls include segregating duties according to employees’ functions so that one person is not handling a transaction from beginning to end. Adequate documentation of all procedures should be prepared and maintained to provide proof of what is occurring. The District’s external auditors will audit each school’s ASB records each year. Care should be taken to insure that one club does not overspend and thereby create a debt that the other clubs or ASB must cover.
Carryover of Unexpended Balances
The site administrator, advisor and students should ensure that the funds raised by students during a given school year are spent on behalf of those students while they are at the same school site.  When a class graduates or moves to a different school it should:
1.Spend the remaining funds on allowable expenditures prior to graduation at the existing school site.
2.Gift the funds to another ASB club at the same school site. Many times the outgoing seniors gift the
funds to the upcoming freshman class so that they have seed money to begin their freshman year.
3.Gift the funds to the general ASB at the same school site (this is also what will happen if the graduating
class does nothing, especially if the ASB constitution and policy are silent on the issue).
FUND-RAISING EVENTS
Approval of Fund-Raisers
The Board reviews and approves the ASB fund-raising events at the beginning of each school year.
Parameters for Fund-Raising Events
Students may participate and make contributions to fund-raising events voluntarily. Students cannot be required to participate. Students cannot be excluded from an activity funded by ASB funds because they did not participate in raising funds. In addition, fund-raising proceeds cannot be attribut
ed to specific students based on what they raised. The funds are raised to benefit the entire club or student group, not individual students.
As a good practice, an elementary principal may consider obtaining written permission for students to participate in fund-raising activities. This usually is not necessary for secondary students.
Door-to Door Sales
Minors under the age of 16 may engage in door-to-door sales only under specific conditions.
Typically Allowed Fund-Raising Events and Revenues
The following types of fund-raising events are generally considered appropriate:
Athletic Events
Concession Sales Entertainment - such things as concerts, dances, variety shows, and other events.
Advertising
Publications
Student Stores Cultural Events/International Fairs Limited Food Sales
Vending Machines
Car Washes
Book Fairs
Scholarships and Trusts
Gifts and Grants
The principal or designee must pre-approve materials, performances, publications and the content of any entertainment event in advance.
Concession Sales: If the concession sales are after the school day, the numerous food laws regarding quantity sold and nutritional requirements are not in force. However, if the event is during the school day, these nutritional regulations must be followed.
Limited Food Sales: Events can include bake sales, after-school hot dog sales and ice cream sales.
The sale of these items is becoming increasingly complicated and limited because of new state law. The sale of homemade food items is discouraged.
Fund-Raisers That May Not be Allowed
Raffles or games of chance are not allowed at any time.
Some fund-raisers may not be allowed or require special permission because risk or health and safety concerns prevent the District from obtaining insurance coverage. Examples include:
Pyrotechnics.
Mechanical or animal rides.
Use of darts or arrows.
Objects thrown at people.
Use of water tanks into which a person is dunked. Destruction of cars or similar objects with hammers. Trampolines or mini-trampolines.
Rental of District-owned equipment or facilities to outside groups.
Booster and Parent Group Fund-Raising
Student body funds and the funds of non-student organizations (booster and parent groups) should never be co-mingled. Student body funds are never used to “front” money for non-student body fund-raising expenses. Non-student organizations shall be responsible for the collection of their own money, tickets and other items.
EXPENDITURES
Examples of Allowable Purchases
The following are appropriate expenditures using ASB funds:
•Magazines and newspaper subscriptions for student use.
•Playground equipment.
•Library books.
•Supplemental equipment for student use that is not normally provided by the school district, such as telescopes and aquariums.
•Field trips/excursions and outdoor education/science camps.
•Extra-curricular athletic costs, including costs for ticket sales, game officiating and security.
•Costs for student social events.
•Scholarships.
•Awards. Awards shall not exceed $200. Awards are often signified by letters of commendation, board resolutions, trophies, certificates, plaques, medals, badges, pins and the like, but may also be in the
form of a gift certificate.
•Indirect charges.
Examples of Prohibited Expenditures/Purchases
•Salaries or supplies that are the responsibility of the District.
•Repair and maintenance of district-owned facilities and equipment.
•Articles for the personal use of district employees such as a laptop computer for the principal.
•Expenses for faculty meetings, such as refreshments for staff meetings.
•Expenses for parent-teacher organizations such as the PTA or boosters.
engage in
•Large awards.
•Gifts of any kind.
•Employee appreciation meals.
•Employee clothing/attire.
•Donations.
•Cash awards to anyone.
•Gifts are not allowable, even if the amount is small. Gift certificates are ordinarily characterized as gifts of public funds even when purchased for an event with a public purpose, because they confer a tangible private benefit on an individual. (gift certificates may be allowed as part of a formal award)
Donations
Donations to nonprofit organizations and students or families in need generally are not allowable because they are considered a gift of public funds, no matter how worthy the cause.
Scholarships and Awards
Scholarships from student body funds generally are not allowable as they do not benefit a group of students, but can be accepted if the Board of the school district approves an expenditure in this category. Outside donations may be made to the ASB for scholarships. In either case, special rules apply.
Life transition events such as birthdays, weddings, funerals, holidays and other similar circumstances can happen to anyone and so cannot be considered superior accomplishments, or merit an award.
Mugs, cards and similar items given to promote good will or positive relations between the district and its employees or between staff and students are not considered awards. The expenditure of public funds to promote positive employer-employee and/or staff-student relations does not serve a direct and/ or substantial public purpose, so would likely violate the gift of public funds provisions contained in the California constitution. Employee Appreciation Meals
A governing board is not authorized to provide for the reimbursement to its employees of the cost of meals purchased for community leaders, including public officials, regardless of whether such acts are deemed to be in the best interest of the school district.

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