ASB Virtual Workshop - ASB Bookkeepers and Secretaries (09.18.25)-091825 - Virtual ASB Workshop

091825 - Virtual ASB Workshop - PowerPoint

Pdf Summary

The document outlines best practices for Associated Student Body (ASB) bookkeepers and secretaries, emphasizing compliance, student governance, and strong internal controls. It defines key roles: ASB bookkeepers/secretaries maintain communication with stakeholders, monitor budgets, process purchase orders and payments, enforce cash controls, obtain training, and report suspected fraud. Student treasurers/secretaries keep financial records, help develop budgets, oversee fundraisers, prepare treasurer reports, and support meeting agendas. The State Auditor focuses on compliance with district procedures and state rules (RCW/WAC), internal controls, and transparency.<br /><br />ASB funds are public funds raised by students and must support student activities outside the classroom (Cultural, Athletic, Recreational, Social). The structure differs by grade level: in K–6, authority may be delegated to the principal with optional leadership teams; in grades 7–12, elected student councils lead with an advisor’s guidance. Student approval is required for constitutions/bylaws, elections, minutes, budgets, fundraisers, purchase orders, disbursements, reconciliations, and transfers.<br /><br />Constitution requirements include officer duties, membership eligibility, club formation steps, election procedures, and meeting decision rules; all must be board-approved. Each club needs its own constitution, except athletic programs (though related fundraising clubs do).<br /><br />Audit preparation guidance highlights staying organized and maintaining documentation (minutes, constitutions, receipts, invoices, purchase orders, fundraiser reconciliations). Common audit issues include missing reconciliations/approvals, weak cash receipting, untimely deposits, poor inventory records, segregation-of-duties problems, and negative fund balances.<br /><br />Financial oversight includes annual spring budgeting, use of account code series (1000 general, 2000 athletics, 3000 classes, 4000 clubs, 6000 private moneys), and understanding budget vs. fund balance. Cash handling best practices stress daily deposits (or approved waivers), intact deposits, two-person counts/chain of custody, secure safes, and tracking over/short. The document also distinguishes fees vs. fines, recommends controlled fee/fine adjustments, addresses records retention, and points to WASBO resources and ASB certification opportunities.

Keywords

ASB funds compliance

ASB bookkeeper duties

Student council governance

Internal controls cash handling

Purchase orders and disbursements

Fundraiser reconciliation

RCW WAC state auditor

ASB constitutions bylaws board approval

Budgeting account codes 1000 2000 3000 4000 6000

Audit preparation documentation retention