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ASB Badge #14 - Imprest Accounts & Change Funds
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Availability
On-Demand
Cost
Member: $35.00
Member+: $0.00
Non-Member: $50.00
Credit Offered
1.5 CPE/Clock Hours Credits
ASB Badge #14

Imprest Accounts & Change Funds

Strengthen the financial controls used to manage ASB imprest accounts, change funds, cash boxes, and related reconciliations.

Credits Available
1.5 Credits
Estimated Completion Time
Approximately 1 Hour 30 Minutes

What You’ll Learn

This badge provides practical guidance for establishing, maintaining, and reconciling ASB imprest accounts and change funds.

ASB Imprest Accounts
Understand their purpose, legal authority, board approval, and custodial responsibilities.
Account Controls
Apply appropriate controls to check stock, deposits, disbursements, and account records.
Replenishments
Document and process monthly replenishments with the required supporting records and approvals.
Bank Reconciliations
Reconcile bank activity, identify outstanding items, and resolve discrepancies promptly.
Change Funds & Cash Boxes
Set up, distribute, close, and reconcile funds used for events, stores, and other ASB activities.
Cash Security
Use secure storage, two-person counts, and segregation of duties to protect ASB funds.

Take This Badge Individually or as Part of an Alternative Pathway

ASB Badge #14 may be taken as an individual professional learning course or completed as part of an alternative pathway toward the Certified School Business Specialist – Associated Student Body Certification.

To earn the certification, participants must complete ASB Badges #1–12 and one of the following accounting pathways:

Pathway 1: Complete School Accounting 1.
Pathway 2: Complete Introduction to School Accounting and ASB Badges #13 and #14.

Participants who complete School Accounting 1 do not also need to complete ASB Badges #13 and #14 for certification.

Build reliable processes that protect ASB funds and support accurate financial reporting.
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