2026 ASB Workshop Online - District Office ASB Oversight (11.17.26)-District Office ASB Virtual Workshop PPT

District Office ASB Virtual Workshop PPT - 11.17.26

Pdf Summary

This 3-hour WASBO virtual workshop focused on district office oversight of Associated Student Body (ASB) funds across all schools in a district. It emphasized that district staff play a key role in ensuring ASB programs follow district policy, RCW/WAC requirements, and audit-ready internal controls.<br /><br />The workshop was organized into three blocks:<br /><br />1. Foundations, budgeting, and district oversight  <br />   It explained the district office role, the purpose of ASB funds using the CARS framework (Cultural, Athletic, Recreational, Social), grade-level governance differences, budget account series, annual budget review, and the six-step purchase process. A key theme was that approved budgets do not equal approved purchases.<br /><br />2. Internal controls, cash, and fund balance oversight  <br />   This section covered the four pillars of internal control: written procedures, segregation of duties, documentation/reconciliations, and security/access. It also reviewed cash receipting procedures, fund balance monitoring, negative balance transfers, p-card oversight, and student store/change fund controls. A breakout scenario highlighted the risk of one person handling too many duties.<br /><br />3. Fundraising oversight, risk, and audit prep  <br />   This block addressed fundraiser approval and reconciliation before, during, and after events, legal issues around raffles, common risk management concerns, and the most frequently cited audit findings. It also included a quick RCW/WAC reference and records retention guidance.<br /><br />The session closed with action commitments, links to WASBO training badges and certification pathways, and additional resources for district staff. The overall message: strong oversight depends on consistent documentation, shared responsibility, and proactive review before audit problems arise.

Keywords

ASB funds

district oversight

internal controls

budgeting

cash receipting

fundraising compliance

audit readiness

RCW/WAC requirements

fund balance monitoring

records retention