ASB Virtual Workshop - Central Office Staff (10.02.25)-100225 - Virtual ASB Workshop

100225 - Virtual ASB Workshop - PowerPoint

Pdf Summary

This workshop presentation outlines how central office staff can ensure accountability and compliance in Associated Student Body (ASB) operations. ASB funds are public funds raised by students and must be used only for student activities beyond the classroom—Cultural, Athletic, Recreational, and Social (CARS). The document clarifies governance structures (principal-led at elementary; student-led councils with advisor support at secondary) and emphasizes that key actions must show student involvement and approval, including budgets, fundraisers, purchase orders, disbursements, transfers, and meeting minutes.<br /><br />Strong internal controls are a central theme: board-approved policies and procedures, segregation of duties, use of district-approved pre-numbered forms, monthly reconciliations, restricted access to cash/checks/systems, and required records retention aligned to Washington schedules. Cash handling expectations include daily reconciliation, intact daily deposits, immediate check endorsement, standardized receipting (receipts/POS/registers), and refund controls (no refunds from petty cash or undeposited funds; documented approvals and audit trails).<br /><br />Central office oversight responsibilities extend to fundraising (pre-approval, contract review, Smart Snacks compliance, secure inventory controls, daily deposits, and final reconciliation), procurement card governance (student pre-approval, limits, monthly reconciliation, training, and prompt action on misuse), and student store operations (POS required, daily deposits within 24 hours, inventory counts, locked storage, supervision, and change fund controls).<br /><br />The presentation also covers allowable vs. prohibited ASB spending under RCW 28A.325.020/.030, noting bans on gifts/donations, scholarships, appreciation gifts, and gift cards; only nominal student awards are typically allowed per board policy. Risk management guidance includes evaluating high-risk activities, field trip compliance, insurance/contract review, and common pitfalls.<br /><br />Finally, it summarizes audit expectations and frequent findings (late deposits, missing documentation, weak reconciliations, poor inventory records, negative fund balances) and provides an audit preparation checklist and WASBO training/resources.

Keywords

Associated Student Body (ASB) funds

public funds compliance

CARS student activities

student council governance

internal controls and segregation of duties

cash handling and daily deposits

fundraising approval and Smart Snacks

procurement card (P-card) oversight

allowable vs prohibited ASB expenditures (RCW 28A.325)

audit preparation and common findings