2026 ASB Workshop Online - Bookkeepers & Secretaries (Recording)-Recording

Video Transcription

Video Summary

WASBO Executive Director Brian King led a training for school bookkeepers and secretaries on managing Washington State Associated Student Body (ASB) funds. She emphasized that ASB money is public money and must support student-led extracurricular activities—not regular school operations or classroom instruction. Student approval must be documented before spending, including purchases made with purchase cards; budgets, purchase orders, and invoices each require appropriate approval.<br /><br />The session covered ASB account structures, club and class constitutions, budgeting, purchasing, cash handling, fund balance monitoring, fundraising, booster groups, fees, and audit preparation. Participants were encouraged to involve students in budgeting, approvals, reconciliations, and other financial processes, while ensuring appropriate adult supervision.<br /><br />Key compliance points included depositing cash within 24 hours (unless a county waiver applies), using two-person counts, issuing receipts, keeping ASB and booster funds separate, and reconciling each fundraiser. Students and advisors should regularly review fund balance reports, avoid negative balances, and ensure spending stays within approved limits. The August 31 fund balance report must be posted on each school’s website, with five years of reports available.<br /><br />King also discussed House Bill 1660 fee waivers, the distinction between ASB and booster activities, and common audit findings such as missing approvals, incomplete minutes, late deposits, and unreconciled fundraisers. She directed attendees to WASBO’s ASB manual, templates, forums, networking groups, training, and certification resources for further support.

Keywords

Washington State ASB

student activity funds

public money compliance

bookkeeper training

secretary training

budget approval

purchase orders

cash handling

fund balance reports

fundraising reconciliation

booster groups

fee waivers

audit preparation

student-led activities

ASB manual