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ASB Virtual Workshop - Principals, Administrators, ...
082125 - Virtual ASB Workshop - PowerPoint
082125 - Virtual ASB Workshop - PowerPoint
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Pdf Summary
This presentation outlines Washington ASB (Associated Student Body) best practices to ensure student success through compliance. ASB funds are public monies raised by students and must support student activities beyond the classroom (Cultural, Athletic, Recreational, Social). The session clarifies ASB structures: in K–6, authority is typically delegated to the principal with optional student leadership representation; in grades 7–12, governance is more student-led through an elected executive council (president, vice president, treasurer, secretary). Key decisions requiring student approval include budgets, fundraisers, purchase orders, disbursements, transfers, meeting minutes, and governing documents.<br /><br />Roles and responsibilities are defined for the building administrator (primary advisor), activity advisors/coaches, student treasurer/secretary, ASB bookkeeper/secretary, and the State Auditor (oversight of internal controls and compliance with RCW/WAC). Budgeting guidance emphasizes annual planning, using standard account codes (e.g., 1000 general student body, 2000 athletics, 4000 clubs, 6000 private moneys), and understanding the difference between budget vs. fund balance. Schools must publish ASB fund balance reports online (by August 31) for five years.<br /><br />HB 1660 (RCW 28A.325.050) requirements include reporting timelines and publishing ASB/athletics participation and fee waiver data, including opportunity gap calculations and, if needed, an Opportunity Gap Reduction Plan. <br /><br />Fundraising rules distinguish ASB, charitable, and general fund fundraising, with detailed requirements for approvals, contracts, inventory controls, daily deposits, and reconciliation. Crowdfunding must comply with State Auditor guidance: revenue deposited intact to the district bank, with fees paid separately, and donor reporting maintained. Cash handling, gift/incentive limits (no cash or gift cards), and strong internal controls are emphasized.<br /><br />The presentation also addresses parent/booster groups as separate entities, facility use and insurance requirements, donation documentation, Title IX equity considerations, risk management (supervision, volunteers, travel), and common audit findings (e.g., missing reconciliations, untimely deposits, weak segregation of duties). Resources are provided through WASBO trainings, manuals, and networking.
Keywords
Washington ASB best practices
Associated Student Body funds compliance
RCW WAC State Auditor guidance
ASB governance K-6 and 7-12
student council executive board roles
ASB budgeting and account codes
HB 1660 opportunity gap reporting
ASB fundraising approvals and controls
crowdfunding rules for school districts
cash handling internal controls audit findings
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