ASB Operations Manual

Transcription

1 To Table of Contents Bellevue School District ASB Operations Manual Effective: September 1, 2011 Staff: Simone Sangster, Ed.D. Assistant Superintendant of Finance and Operations Marie Telecky Director of Finance and Budget Marlyn Keating Director of Fiscal Services Fred Johnson, CPA Consultant Note: Parts of this manual are still under construction. Updates will be issued as quickly as possible. Contact Marlyn Keating or Marie Telecky in the Business Office if you have questions. Also, if you see something that should be changed or is unclear, please let us know. 1

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3 Bellevue School District ASB Manual Table of Contents Part Title Section Description Page l Introduction 1 Introduction 2 How to Navigate This Manual 3 Definitions 4 Legal References ll Guidance Topic Sections 1 Supervision 2 Constitutions and Charters 3 Student Involvement 4 Uses of ASB Funds 5 Budgeting 6 Cash Handling 7 Activities/Fundraising - ASB 8 Auto Shop Donations 9 Found Property 10 Individual-type Fundraiser 11 Fundraising through Gambling and Raffles 12 Fundraising Non-ASB 13 Ticket Sales 14 Student Stores 15 Refunds 16 Vending Machines 17 Fundraising General Fund 18 Donations 19 Food 20 School Support Organizations 21 Purchasing Methods 22 Credit Cards 23 Consultant/Contractual Service Agreement 24 Travel 25 Gifts, Awards, Prizes, and Incentives 26 Employee Pay/Reimbursement 27 Internal Controls 28 Interest Earnings 29 Taxes 30 Records Retention III Appendix 1 Exhibit A Sample ASB Group Constitutions 2 Exhibit B Sample ASB Activity Group Charter 3 Exhibit C ASB Meeting Minutes Template 4 Exhibit D Activity/Fundraiser Approval Form 5 Exhibit E Requisition for Goods or Services 6 Exhibit F Parent-Student Fundraiser Acknowledgment Form 7 Exhibit G Inventory Check-out and Check-in Sheet 8 Exhibit H Sales Receipt Sheet - 3 -

4 9 Exhibit I Advisor s/accountant s Cash Deposit Record 10 Exhibit J Advisor s/accountant s Cash Box Checkout Form 11 Exhibit K Activity/Fundraiser Checklist 12 Exhibit L Credit Card Memorandum of Understanding 13 Exhibit M Donation Form 14 Exhibit N ASB Manual Amendment Request Form 15 Exhibit O Periodic Inventory Count Sheet 16 Exhibit P Notice of Refund Receipt 17 Exhibit Q Memo of Understanding 18 Exhibit R Contract for Professional services 19 Exhibit S Joint ASB/SSO Event Agreement [temporarily removed] 20 Exhibit T Lost or Missing Purchasing Card Receipt Form 21 Exhibit U Extended Field Trip Approval Form 22 Exhibit V High School Athletic Participation Fee - 4 -

5 BSD ASB Manual Introduction Effective Date: 9/1/2011 Introduction To Table of Contents The purpose of the Bellevue School District (BSD) Associated Student Body (ASB) Manual is to present the regulatory requirements applicable to ASB governance and provide best practice guidelines, in the form of forms and procedures, for the operation of the ASB activities. The District s aim is to meet or exceed the standards and expectations for financial management, procedures, controls, and record keeping set forth by the Washington State Auditor s Office (SAO), the School District Accounting and Advisory Committee as set forth in the Accounting Manual for School Districts, and the Washington Association of Business Officials (WASBO). Adherence to District policy 7300, Associated Student Body, District procedure 7300, Associated Student Body, and this manual will provide students an education in good governmental and business practices, allow for the proper monitoring and control of ASB activities and funds, and create positive audit experiences at the school and District levels. The goal of the Bellevue School District s ASB organization and each of its activities is to provide students with: 1. Opportunities for enrichment through participation in extracurricular activities and 2. Rewarding experience in student government, business management, service and leadership. Note: ASB operations involve all fundraisers involving deposit in the District s ASB Fund and all ASB activities requiring disbursement from the District s ASB Fund. Career and Technical Education (CTE) groups should refer to the Bellevue School District CTE manual for guidance related to CTE operations. While we realize that there may be topics in this manual that are not addressed in complete detail, the material provided herein is to be used as official operating guidance for all ASB Student Councils, athletic groups, classes and clubs (ASB Groups). Where further guidance is required, advisors and students are encouraged to contact the following individuals in the District s central Accounting Department during regular business hours: Linda Jones, Senior Accountant - (425) , jonesli@bsd405.org Jessica Li, Senior Accountant - (425) , lix@bsd405.org If an ASB group would like to suggest a revision or request that new guidance material be added to the manual, they may request that such be presented to the District for consideration by completing an Amendment Request Form and submitting it to the District for review (see the District s web page for an electronic copy). To Table of Contents - 5 -

6 BSD ASB Manual How to Navigate This Manual Effective Date: 9/1/2011 How to Navigate This Manual The BSD ASB Manual is intended to be as accessible a reference as possible. Because of its size and complexity, navigational tools have been incorporated into the design of the manual so that answers to your ASB related questions can be easy to find. Table of Contents Readers are encouraged to start with the table of contents. If a term you have in mind is not found there, you can press the Ctrl and F keys (at the same time) to access a tool you can use the search the document. Try it! If you see what you are looking for in the table of contents, hold the Ctrl key and mouse over the name of the section title. You will notice that section titles are quick links to each section and exhibit in the document. Within the section you chose, there may be a section contents table that will help you locate a more applicable subtopic within the section. These section tables of contents are also quick linked. Legal References The section for laws applicable to ASB governance includes links to sections that each law applies to. Because laws may not reference all applicable sections, after gaining an understanding of a law you should use judgment to determine whether it applies to other areas of concern as well as those referenced after each law. Also, within each section, in the reference area, there are links to laws that pertain to it. You can use these links to understand the laws that gave rise to the procedures you are learning about. Section Cross Reference Links A topic may be documented in more than one place. You should be sure to sure to follow the links within section documentation or in the references area at the end of each section which will navigate you to other sections, BSD policies or BSD procedures where materials may be discussed in further detail. Do this so that you can get a complete understanding of both the guidance surrounding a topic and also associated topics which you should be aware of. In addition to the laws linked in each section, you can use these section and policy/procedure links to learn about related information so that you can get a more complete understanding of guidance materials. Be aware that some links are to web pages where source materials are located. You will need a web browser, such as Windows Internet Explorer to reach them. Exhibits There are many exhibits in the document. Each pertains to a specific procedure. References to the forms, checklists, contracts, and other tools discussed in each section are linked therein. These forms have been included to serve as references. Use these links to navigate to each tool discussed so that you can see procedures illustrated through the tool. Note, they may not reflect the most up to date version so please see the District s web site for copies to use throughout your ASB group operations. Definitions - 6 -

7 BSD ASB Manual How to Navigate This Manual Effective Date: 9/1/2011 ASB terminology can be confusing. In order to help clarify what the meaning of a term is, a section for Definitions has been included for your convenience. Additionally, definitions have been included throughout section documentation to help readers better understand instructions contained in the manual. Ctrl H To return to the top of the document at any time, press the Ctrl and H keys at the same time. Try it! Top of Section Links To return to the top of the section you are in at any time, press Ctrl and mouse over the Back to top of section links located throughout the section. Table of Contents Links To return to the Table of Contents at any time, press Ctrl and mouse over the To Table of Contents links located at the top and bottom of each section. Page Up / Page Down Lastly, instead of scrolling with the mouse, you can more quickly return to a specific area within a section by pressing the Page Up or Page Down keys. We hope you find this manual useful and easy to navigate. Good luck! Go to Table of Contents - 7 -

8 BSD ASB Manual Introduction: Definitions Effective Date: 9/1/2011 To Table of Contents ASB: An Associated Student Body organization is a formal organization of student interest groups formed at a District schools. It comprises both the ASB Student Council (in charge of the entire campus, often called ASB ) and ASB Activity groups (such as athletics, classes (Junior, Senior, etc.) and clubs). ASB Student Council: The ASB Student Council (sometimes called the ASB) is the prime student council, student activities board, or other officially recognized group of students appointed or elected to represent the entire associated student body within a school. ASB Activity Group: The term ASB Activity Group (sometimes called activity) refers to smaller, extracurricular, interest-specific groups of students including athletics, classes and clubs. ASB Group: Refers to every individual ASB organization, either an ASB Student Council or ASB Activity Group. The term is appropriate as Student councils and activity groups follow many of the same procedures and the term group can inclusively refer to each. Prime Advisor: The Prime Advisor is the District employee charged with campus-wide ASB oversight. By default, the Prime Advisor at each District School is the Principal. The Principal at District middle high schools may by law delegate his/her campus-wide ASB oversight responsibility. As such, the Prime Advisor is usually an Assistant Principal at a District middle school and the Athletic Director at District high schools. By law, the Prime Advisor is the Principal at District elementary schools. The rime has responsibility to 1) sign ASB group event approval forms, purchase requisitions and contracts, 2) supervise the operations of the ASB groups he/she is responsible for, and 3) intervene as deemed appropriate. Advisor: When you see the term advisor understand that this is the advisor who supervises your ASB group. If your group is the ASB Student Council, than the advisor is the teacher or staff member who supervises the student council. If your group is the Spanish club, then the Advisor is the teacher who supervises the Spanish club. So on and so forth. ASB Accountant: The ASB Accountant is the person in your school s office who is handles ASB related forms, purchases, cash collection and deposit, accounts, calendars and so on. The office at your school may not have a person who has ASB Accountant as their official title. However, if they perform the roles above, then they are your ASB accountant. Event: An event is any single event produced by an ASB group including fundraisers (whose primary purpose is to raise funds, e.g., a sale, receiving donations etc.), an activity (whose primary purpose is not to raise funds, e.g., field trips, awards banquets, parties etc.) or a fundraiser/activity (where both fundraising and an activity take place on the same date (a dance, an athletic event, or a concert etc.). ASB Moneys: Associated student body public moneys are fees collected from students and nonstudents as a condition of their attendance at any optional noncredit extracurricular event of the school district which is of a cultural, athletic, recreational or social in nature and any other moneys received by an associated student body for the support of an associated student body program other than those moneys specified in subsection (5) of WAC Non-ASB Moneys: Non-ASB, private moneys are generated by fundraising activities or solicitation of donations by student groups, in their private capacities, for private purposes and/or private gifts and contributions. School Support Organization: The term school support organization refers to parent-staff-student associations including, but not limited to, Parent Teacher Associations (PTAs), Parent Teacher Student Associations (PTSAs) and Booster Groups. While encouraged by the district, these are legally separate organizations and care should be exercised in segregating school support organization assets from public ASB assets

9 BSD ASB Manual Introduction: Definitions Effective Date: 9/1/2011 Policy Cross References 7300 Associated Student Body Procedure Cross References Associated Student Body Legal References Gifts, conveyances, etc., for scholarship and student aid purposes, receipt and RCW 28A administration RCW 28A Fees for optional noncredit extracurricular events Disposition. RCW 28A Associated student bodies Powers and responsibilities affecting Associated student body program fund Fund raising activities- Non-associated RCW 28A student body program fund moneys WAC Definitions To Table of Contents - 9 -

10 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 To Table of Contents REVISED CODE OF WASHINGTON (RCW S) Section Contents 1. RCW 28A Gifts, conveyances, etc., for scholarship and student aid purposes, receipt and administration. 2. RCW 28A Fees for optional noncredit extracurricular events Disposition. 3. RCW 28A Associated student bodies Powers and responsibilities 4. RCW 28A Associated student body program fund Fund raising activities- Non-associated student body program fund moneys. WASHINGTON ADMINISTRATIVE CODE (WAC S) Section Contents 1. WAC Authority. 2. WAC Purposes. 3. WAC Definitions. 4. WAC Formation of associated student bodies required. 5. WAC Powers Authority and policy of board of directors. 6. WAC Accounting procedures and records. 7. WAC Segregation of public and private moneys. 8. WAC Petty cash funds. 9. WAC Compliance with bid law required. 10. WAC Title to property - Dissolution of associated student body or affiliated group. 11. WAC Associated student body public moneys Fees optional noncredit extracurricular events. 12. WAC Associated student body public moneys Associated student body program budget. 13. WAC Associated student body public moneys Deposit and investment. 14. WAC Associated student body public moneys Imprest bank checking account. 15. WAC Associated student body public moneys Disbursement approval Total disbursements. 16. WAC Associated student body public moneys League and other joint activities. 17. WAC Non-associated student body private moneys. 18. WAC Non-associated student body private moneys Deposit and investment. 19. WAC Non-associated student body private moneys Disbursement approval Total disbursements. RCW 28A Gifts, conveyances, etc., for scholarship and student aid purposes, receipt and administration. The board of directors of any school district may accept, receive and administer for scholarship and student aid purposes such gifts, grants, conveyances, devises and bequests of personal or real property, in

11 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 trust or otherwise for the use or benefit of the school district or its students; and sell, lease, rent or exchange and invest or expend the same or the proceeds, rents, profits and income thereof according to the terms and conditions thereof, if any, for the foregoing purposes; and enter into contracts and adopt regulations deemed necessary by the board to provide for the receipt and expenditure of the foregoing. Applicable Sections Uses of ASB Funds RCW 28A Fees for optional noncredit extracurricular events Disposition. The board of directors of any common school district may establish and collect a fee from students and nonstudents as a condition to their attendance at any optional noncredit extracurricular event of the district which is of a cultural, social, recreational, or athletic nature: PROVIDED, That in so establishing such fee or fees, the district shall adopt regulations for waiving and reducing such fees in the cases of those students whose families, by reason of their low income, would have difficulty in paying the entire amount of such fees and may likewise waive or reduce such fees for nonstudents of the age of sixty-five or over who, by reason of their low income, would have difficulty in paying the entire amount of such fees. An optional comprehensive fee may be established and collected for any combination or all of such events or, in the alternative, a fee may be established and collected as a condition to attendance at any single event. Fees collected pursuant to this section shall be deposited in the associated student body program fund of the school district, and may be expended to defray the costs of optional noncredit extracurricular events of such a cultural, social, recreational, or athletic nature, or to otherwise support the activities and programs of associated student bodies. Applicable Sections Uses of ASB Funds Activities/Fundraising - ASB RCW 28A Associated student bodies Powers and responsibilities affecting. As used in this section, an "associated student body" means the formal organization of the students of a school formed with the approval of and regulation by the board of directors of the school district in conformity to the rules and regulations promulgated by the superintendent of public instruction: PROVIDED, That the board of directors of a school district may act or delegate the authority to an employee of the district to act as the associated student body for any school plant facility within the district containing no grade higher than the sixth grade. The superintendent of public instruction, after consultation with appropriate school organizations and students, shall promulgate rules and regulations to designate the powers and responsibilities of the boards of directors of the school districts of the state of Washington in developing efficient administration,

12 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 management, and control of moneys, records, and reports of the associated student bodies organized in the public schools of the state. Applicable Sections: Supervision Constitutions and Charters Student Involvement Uses of ASB Funds Internal Control RCW 28A Associated student body program fund Fund raising activities- Non-associated student body program fund moneys. There is hereby created a fund on deposit with each county treasurer for each school district of the county having an associated student body as defined in RCW 28A Such fund shall be known as the associated student body program fund. Rules adopted by the superintendent of public instruction under RCW 28A shall require separate accounting for each associated student body's transactions in the school district's associated student body program fund. All moneys generated through the programs and activities of any associated student body shall be deposited in the associated student body program fund. Such funds may be invested for the sole benefit of the associated student body program fund in items enumerated in RCW 28A and the county treasurer may assess a fee as provided therein. Disbursements from such fund shall be under the control and supervision, and with the approval, of the board of directors of the school district, and shall be by warrant as provided in chapter 28A.350 RCW: PROVIDED, That in no case shall such warrants be issued in an amount greater than the funds on deposit with the county treasurer in the associated student body program fund. To facilitate the payment of obligations, an imprest bank account or accounts may be created and replenished from the associated student body program fund. The associated student body program fund shall be budgeted by the associated student body, subject to approval by the board of directors of the school district. All disbursements from the associated student body program fund or any imprest bank account established thereunder shall have the prior approval of the appropriate governing body representing the associated student body. Notwithstanding the provisions of RCW , it shall not be mandatory that expenditures from the district's general fund in support of associated student body programs and activities be reimbursed by payments from the associated student body program fund. Subject to applicable school board policies, student groups may conduct fund raising activities, including but not limited to soliciting donations, in their private capacities for the purpose of generating nonassociated student body fund moneys. The school board policy shall include provisions to ensure appropriate accountability for these funds. Non-associated student body program fund moneys generated and received by students for private purposes to use for scholarship, student exchange and/or charitable

13 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 purposes shall be held in trust in one or more separate accounts within an associated student body program fund and be disbursed for such purposes as the student group conducting the fund raising activity shall determine: PROVIDED, That the school district shall either withhold an amount from such moneys as will pay the district for its direct costs in providing the service or otherwise be compensated for its cost for such service. Non-associated student body program fund moneys shall not be deemed public moneys under section 7, Article VIII, of the state Constitution. Notice shall be given identifying the intended use of the proceeds. The notice shall also state that the proceeds are non-associated student body funds to be held in trust by the school district exclusively for the intended purpose. Charitable purpose under this section does not include any activity related to assisting a campaign for election of a person to an office or for the promotion or opposition to a ballot proposition. Applicable Sections Student Involvement Budgeting Cash Handling Activities/Fundraising - ASB Fundraising Non - ASB Purchasing Methods WAC Authority The authority for this chapter is RCW 28A which authorizes the superintendent of public instruction to adopt rules and regulations regarding the administration and control of associated student body moneys. WAC Purposes. The purposes of this chapter are to: (1) Implement RCW 28A , (2) designate the powers and responsibilities of the board of directors of each school district regarding the efficient administration, management, and control of moneys, records, and reports of associated student body funds, (3) encourage the supervised self-government of associated student bodies, and (4) permit fundraising activities by students in their private capacities for the purpose of generating non-associated student body private moneys. WAC Definitions

14 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 (1) "Associated student body organization" means a formal organization of students, including subcomponents or affiliated student groups such as student clubs, which is formed with the approval, and operated subject to the control, of the board of directors of a school district in compliance with this chapter. (2) "Associated student body program" means any activity which (a) is conducted in whole or part by or in behalf of an associated student body during or outside regular school hours and within or outside school grounds and facilities, and (b) is conducted with the approval, and at the direction or under the supervision, of the school district. (3) "Central district office" means the board of directors and/or their official designee to whom authority has been delegated to act in their behalf. (4) "Associated student body public moneys" means fees collected from students and nonstudents as a condition to their attendance at any optional noncredit extracurricular event of the school district which is of a cultural, social, recreational or athletic nature, revenues derived from "associated student body programs" as defined in subsection (2) of this section, and any other moneys received by an associated student body, not specified in subsection (5) of this section and WAC , for the support of an associated student body program. (5) "Non-associated student body private moneys" means moneys generated by fundraising activities or solicitation of donations by student groups in their private capacities for private purposes and/or private gifts and contributions. (6) "Associated student body governing body" means the student council, student activities board, or other officially recognized group of students appointed or elected to represent the entire associated student body within a school in accordance with procedures established by the board of directors of the school district. (7) Trust fund means a fund used to account for assets held by the district in a trustee capacity for the specific purpose designated by the fundraising group and described in the notice provided to donors prior to the fundraising event. Such moneys must be accounted for separately from associated student body public moneys (8) Held in trust means held as private moneys either within a separate account within the associated student body fund or in a trust fund to be disbursed exclusively for an intended purpose. [Statutory Authority: RCW 28A (Order 84-15), , filed 6/13/84; Order 4-76, , filed 3/4/76, effective 7/1/76.] Applicable Sections Fundraising Non - ASB WAC Formation of associated student bodies required

15 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 The formation of an associated student body shall be mandatory and a prerequisite whenever one or more students of a school district engage in money-raising activities with the approval and at the direction or under the supervision of the district: Provided, That the board of directors of a school district may act, or delegate the authority to an employee(s) of the district to act, as the associated student body governing body for any school facility within the district containing no grade higher than the sixth grade. Applicable Sections Constitutions and Charters Student Involvement WAC Powers Authority and policy of board of directors. (1) The board of directors of each school district shall: (a) Retain and exercise the general powers, authority, and duties expressed and implied in law with respect to the administration of a school district and regulation of actions and activities of the associated student bodies of the district including, but not limited to RCW 28A (Corporate powers), RCW 28A (General public school system administration), RCW 28A (Gifts, conveyances, etc., for scholarship and student aid purposes, receipts and administration), RCW 28A (Government of schools, pupils, and employees), RCW 28A (Bylaws of board and school government), RCW 28A (2) and (3) (Superintendent's duties), RCW 28A (Pupils to comply with rules and regulations), RCW (Local Government Accounting Uniform system of accounting), RCW (Warrants of political subdivisions), and chapter 28A.505 RCW (School district budgets); (b) Approve the constitution and bylaws of each district associated student body and establish policies and guidelines relative to: (i) The identification of those activities which shall constitute the associated student body program; (ii) The establishment of an official governing body representing the associated student body; (iii) The methods and means by which students shall be permitted to raise and otherwise acquire associated student body moneys; and (iv) The designation of the primary advisor to each associated student body and the authority of the primary advisor to designate advisors to the various student subgroup organizations affiliated with an associated student body; (c) Assign accounting functions, or portions thereof, to the school building level to be performed by a designated representative of an associated student body or centralize the accounting functions at the district central administrative office level;

16 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 (d) Provide for the participation of the associated student body or bodies of the school district in the determination of the purposes for which associated student body public moneys and non-associated student body private moneys if held as private moneys within the associated student body fund shall be budgeted and disbursed; and (2) If the district permits students to conduct fundraising activities and solicitation of donations in their private capacities they shall establish policies to permit such activities and the allowable uses of such moneys. The board policy and/or procedures must include the approval process for such activities as well as provisions to ensure appropriate accountability for these funds, which are required to be held in trust. Applicable Sections Supervision Constitutions and Charters Activities/Fundraisers - ASB Internal Controls WAC Accounting procedures and records. Associated student body public and non-associated student body private moneys shall be accounted for as follows: (1) Accounting methods and procedures shall comply with such rules and regulations and/or guidelines as are developed by the state auditor and the superintendent of public instruction and published in the Accounting Manual for Public Schools in the State of Washington and/or other publications; (2) Whenever two or more associated student bodies exist within a school district, the accounting records shall be maintained in such a manner as to provide a separate accounting for the transactions of each associated student body in the associated student body program fund; (3) The fiscal and accounting records of associated student body program moneys shall constitute public records of the school district, shall be available for examination by the state auditor, and shall be preserved in accordance with statutory provisions governing the retention of public records; and (4) Non-associated student body private moneys shall be held in trust by the school within the associated student body fund or within a trust fund and be disbursed exclusively for such purposes as the student group conducting the fundraising activity shall determine, subject to applicable school board policies. The district shall either withhold or otherwise be compensated an amount from such moneys to pay its direct costs in providing the service. Such funds are private moneys, not public moneys under section 7, Article VIII of the state Constitution. Applicable Sections Activities/Fundraisers - ASB

17 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 WAC Segregation of public and private moneys. When a school district has associated student body organizations that receive both public and private moneys as defined in WAC (4) and (5), two separate sets of accounts shall be maintained. In addition, separate accounting records shall be maintained by organization or purpose including clubs, classes, athletic activities, private purpose fundraising events, and general associated student body. WAC Petty cash funds. The board of directors of a school district may authorize the establishment and maintenance of associated student body petty cash funds for use in instances when it is impractical to make disbursement by warrant or check, subject to the following conditions: (1) A petty cash fund shall be initiated by warrant or check; (2) Paid-out receipts shall constitute invoices for the purpose of vouchering; and (3) An upper limit of the amount of the petty cash fund shall be established by the board of directors. Applicable Sections Cash Handling WAC Compliance with bid law required. The statutory provisions of RCW 28A , the so-called "bid law" governing school district purchasing procedures, shall govern purchases payable from the associated student body funds. [Statutory Authority: 1990 c (Order 18), , filed 7/19/90, effective 8/19/90; Order 4-76, , filed 3/4/76, effective 7/1/76.] Applicable Sections Activities/Fundraisers - ASB Purchasing Methods WAC Title to property Dissolution of associated student body or affiliated group. Title to all property acquired through the expenditure of associated student body public moneys shall be vested in the school district. In the event a member organization affiliated with an associated student body elects to disband or ceases to exist for any reason, then (a) the school district and parent associated

18 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 student body shall cease carrying any money or account on behalf of or to the credit of the organization, and (b) the records of the organization shall be retained and disposed of in accordance with applicable state law regarding the retention and destruction of public records. Applicable Sections Purchasing Methods WAC Associated student body public moneys Fees optional noncredit extracurricular events. The board of directors of any common school district may establish and collect a fee from students and non-students as a condition to their attendance at any optional noncredit extracurricular event of the district which is of a cultural, social, recreational, or athletic nature: Provided, That in so establishing such fee or fees, the district shall adopt regulations for waiving and reducing such fees in the cases of those students whose families, by reason of their low income, would have difficulty in paying the entire amount of such fees and may likewise waive or reduce such fees for nonstudents of the age of sixty-five or over who, by reason of their low income, would have difficulty in paying the entire amount of such fees. An optional comprehensive fee may be established and collected for any combination or all of such events or, in the alternative, a fee may be established and collected as a condition to attendance at any single event. The board of directors shall adopt policies which state that: (1) Attendance and the fee are optional, and (2) the district will waive and reduce fees for students whose families, by reason of their low income, would have difficulty in paying the entire amount of such fees. Fees collected pursuant to this section shall be designated as associated student body public moneys and shall be deposited in the associated student body program fund of the school district. Such funds may be expended to defray the costs of optional noncredit extracurricular events of such a cultural, social, recreational, or athletic nature, or to otherwise support the public activities and programs of associated student bodies. Applicable Sections Activities/Fundraisers - ASB Ticket Sales WAC Associated student body public moneys Associated student body program budget Each associated student body of a school district, with the guidance of the primary advisor, and at such time as is designated by the central district office, annually shall prepare and submit a financial plan (budget) for support of the associated student body program to the district superintendent or his/her designee for consolidation into a district associated student body program fund budget and then present such budget to the board of directors of the district for its review, revision, and approval: Provided, That revisions of the budget submitted by an associated student body and revisions of the budget approved by

19 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 the board of directors shall first be reviewed by the associated student body and, in the case of an approved budget, shall be subject to the requirements of chapter 28A.505 RCW regarding emergency expenditures or budget extensions. The budget as approved shall constitute an appropriation and authorization for the disbursement of funds for the purposes established in the budget. Applicable Sections Student Involvement Budgeting Purchasing Methods Student Stores WAC Associated student body public moneys Deposit and investment. All associated student body public moneys, upon receipt, shall be transmitted intact to the district depository bank and then to the county treasurer or directly to the county treasurer for deposit to the credit of the "associated student body program fund" of the school district and shall be accounted for, expended, and invested subject to the practices and procedures governing other moneys of the district except as such practices and procedures are modified by or pursuant to this chapter. Applicable Sections Interest Earnings WAC Associated student body public moneys Imprest bank checking account. The board of directors of a school district may authorize the establishment and maintenance of an associated student body imprest bank checking account for convenience and efficiency in expediting disbursements, subject to the following conditions: (1) The maximum amount of such an account shall be no more than is necessary to provide for disbursements at the level of the month of highest estimated demand for disbursements; (2) An imprest bank checking account shall be initiated by deposit of, and replenished by, a warrant drawn on the associated student body program fund; (3) Disbursements from an imprest bank checking account shall be by check and shall be restricted to payments of invoices bearing evidence of student approval in accordance with associated student body bylaws; (4) An imprest bank checking account shall be replenished at least once each month by a warrant drawn on the associated student body program fund in payment of an approved voucher in an amount equal to

20 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 the sum total of the disbursements made by check from the imprest bank checking account during the preceding interval; and (5) The replenishment voucher shall reflect such information as the central district office shall prescribe relative to identification of invoices, invoice approvals, codification of expenditures, cancelled checks, and other information deemed pertinent. WAC Associated student body public moneys Disbursement approval Total disbursements. Associated student body public moneys shall be disbursed subject to the following conditions: (1) No disbursements shall be made except as provided for in the budget approved pursuant to WAC ; (2) Disbursements shall occur only upon presentation of properly prepared vouchers in such format and design as the central district office shall prescribe; (3) All disbursements from the associated student body program fund or any imprest bank account established thereunder shall have the prior approval of the appropriate governing body representing the associated student body. Supporting documentation of the vouchers shall bear evidence of approval by the associated student body governing body in accordance with associated student body bylaws; (4) When an account within the fund balance of an associated student body organization does not contain a sufficient balance to meet a proposed disbursement, such disbursement shall be limited to the fund balance: Provided, That a transfer of fund balance between associated student body organizations may be made pursuant to the associated student body bylaws and as approved by the associated student body governing body; (5) Warrants shall not be issued in excess of the moneys on deposit with the county treasurer in the associated student body program fund; and (6) All disbursements shall be made by warrant except for disbursements from imprest bank accounts and petty cash funds provided for in this chapter. Applicable Sections Student Involvement Purchasing Methods Student Stores

21 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 WAC Associated student body public moneys League and other joint activities. Athletic league and other forms of joint inter and intra school district associated student body programs are not precluded by this chapter. In the case of such joint programs, a single school district or associated student body or a board representing the participating associated student bodies shall manage associated student body monies made available to it for the support of the joint program and received as a result of the conduct of such program, in compliance with this chapter and a written cooperative agreement authorized by the board(s) of directors of the district(s). WAC Non-associated student body private moneys. The board of directors of a school district may permit student groups to raise moneys through fundraising or solicitation in their private capacities when the following conditions are met: (1) Prior to solicitation of such funds, the school board approves policies defining the scope and nature of fundraising permitted. School board policy includes provisions to ensure appropriate accountability, including prompt deposit, holding the moneys in trust, and disbursement only for the intended purpose of the fund-raiser; (2) Such funds are used for scholarship, student exchange, and/or charitable purposes. Charitable purposes do not include any activity related to assisting a campaign for election of a person to an office or promotion or opposition to a ballot proposition; (3) Prior to solicitation of such funds notice is given. Such notice identifies the intended purpose of the fundraiser, further it states the proceeds are non-associated student body funds to be held in trust by the school district exclusively for the intended purposes; (4) The school district withholds or otherwise is compensated an amount adequate to reimburse the district for its direct costs in handling these private moneys; and (5) WAC applies to moneys received, deposited, invested, and accounted for under this section. Non-associated student body private moneys shall not be deemed public moneys under section 7, Article VIII of the state Constitution. Applicable Sections Uses of ASB Funds Activities/Fundraisers - ASB WAC Non-associated student body private moneys Deposit and investment

22 BSD ASB Manual Introduction: Legal References Effective Date: 9/1/2011 All non-associated student body private moneys, upon receipt, shall be transmitted intact to the district depository bank and then to the county treasurer or directly to the county treasurer for deposit to the credit of the school district s trust fund or the associated student body fund, if held in trust within that fund within accounts as defined in WAC and shall be accounted for, expended, and invested subject to applicable school board policy and/or procedures pursuant to WAC Applicable Sections Cash Handling WAC Non-associated student body private moneys Disbursement approval Total disbursements Non-associated student body private moneys shall be disbursed subject to the following conditions: (1) If such funds are held in trust within the associated student body fund they shall be budgeted pursuant to WAC (1)(d). No disbursements shall be made except as provided for in the budget approved pursuant to WAC All disbursements shall have the prior written approval of the associated student body or such other authority designated in school district policy or procedures; (2) If such funds are held in a trust fund they are not budgeted. Disbursements shall occur only upon presentation of properly prepared vouchers in such format and design as the central district office shall prescribe, and as provided for in subsection (3) of this section; (3) Vouchers authorizing disbursements shall be accompanied by written evidence of approval of disbursement by the associated student body or other authority designated in the school district s policies and procedures; (4) Disbursements shall be made only for the intended purposes pursuant to WAC Applicable Sections Fundraising Non - ASB Purchasing Methods To Table of Contents

23 BSD ASB Manual Supervision Effective Date: 9/1/2011 To Table of Contents The Board The Board of Directors (the Board) of the Bellevue School District (BSD) is responsible for District ASBs and their activities and also for the control and protection of the District s ASB Fund. Specifically, the Board: Approves ASB Student Council constitutions and bylaws and approves updates or amendments thereto (see the Constitutions and Charters section of this manual). Approves the consolidated budget of each school s ASB (see the Budgeting section of this manual). Monitors ASBs to ensure that ASBs adhere to their constitutions and charters, state laws and District policies and procedures. The Board may require periodic financial or operational reports from ASBs and ASB accountants. The Principal/Prime Advisors The Board delegates ASB administration and supervision to the principal at each school. By law, the Principal may delegate his/her ASB supervision responsibilities to a Prime Advisor. As such, in the Bellevue School District, the Prime Advisor is the Athletic Director at District high schools and the Prime Advisor is an Assistant Principal at District middle schools. At District elementary schools, by law, the principal remains the Prime Advisor and may not delegate his/her supervisory responsibilities (RCW 28A ). The principal or Prime Advisor at each school is responsible for appointing school faculty to serve as teacheradvisors over ASB groups such as the student councils, athletics, classes and clubs (ASB groups). ASB Group Advisors Advisors to ASB groups have authority and responsibility for the following: Students Ensure that ASBs and ASB activity groups adhere to applicable law, their constitutions and charters, and district policy and procedures while planning and carrying out events, spending money and collecting and managing assets such as cash and inventory. Interject with corrective direction anytime an activity is inconsistent with the law, District policy and procedure, ASB standards, student safety, or ordinarily accepted standards of behavior in the community. When in doubt, advisors shall consult the principal regarding the propriety of proposed student activities. Although no student activity may be a part of the Associated Student Body program without the approval of the Board of Directors or their designees, the Board has no power to initiate Associated Student Body activities. It is the responsibility of the students at District middle and high schools to organize ASB groups, hold elections, meet as ASBs and record meting discussions, budget for and plan activities and fundraisers, approve disbursements from their ASB Fund account and self monitor and establish patterns for continual improvement. The Principal assumes these responsibilities at District elementary schools

24 BSD ASB Manual Supervision Effective Date: 9/1/2011 ASB Student Councils are responsible for school athletic programs which do not have ASB student representation to the ASB Student Council. In their capacity as representatives of school athletic groups, ASB Student Council members are under the supervision of the School Athletic Director. Legal References RCW 28A WAC Associated student bodies - Powers and responsibilities affecting Powers - Authority and policy of board of directors ASB Manual Section Cross References Constitutions and Charters Budgeting Activities/Fundraising - ASB Fundraising - Non ASB Uses of ASB Funds Policy Cross References 7300 Associated Student Body Procedure Cross References Associated Student Body To Table of Contents

25 BSD ASB Manual Constitutions and Charters Effective Date: 9/1/2011 To Table of Contents Contents 1. Definitions 2. Introduction 3. ASB Student Council Constitutions 4. ASB Activity Group Constitutions Definitions An ASB group s constitution is a formal document, written and approved by the ASB s founding officers and amended by subsequent officers as needed, which establishes the purpose, authority and scope of an ASB Student Council or ASB activity group. It establishes the existence of an ASB organization at a school and provides a framework for its activities. The word constitution is used throughout this document in reference to an ASB group s constitution and by-laws combined. ASB group bylaws, written and approved by the ASB s founding officers and amended by subsequent officers as needed, set forth the accepted procedures by which an ASB operates. An ASB group s charter is the document, created and awarded by a school s ASB Student Council, that grants an ASB activity group permission to operate as a unit within the school-wide ASB organization and establishes requirements to maintain that permission. Introduction An ASB Student Council must exist at each middle school and senior high school when students wish fundraise and carryout events that are cultural, athletic, recreational or social in nature. In addition to this school-wide ASB leadership team, schools should have ASB activity groups organized for cultural, athletic, recreational and social activities such as inter-school athletic teams; intra-school activities such as band, choir and orchestra, drama, and so on; clubs; and each class beginning with grade six. The Principal of Elementary schools is not required to create a constitution with accompanying by laws. No ASB group will be recognized by the school district until the they have created a constitution, with accompanying bylaws, and that constitution has been approved by the Board (in the case of ASB Student Councils) or the school ASB Student Council (in the case of ASB activity groups). No ASB group will be given an account in the ASB fund without presenting a properly approved constitution, with accompanying bylaws, to their school ASB accountant. Subject to the approval process, any lawful activity which promotes the educational, cultural, athletic, recreational or social growth of students as an optional extracurricular activity may be considered for recognition as an ASB activity

26 BSD ASB Manual Constitutions and Charters Effective Date: 9/1/2011 Procedures ASB Student Council Constitutions When a new school s student body wants to request recognition by the Board or an existing ASB Student Council wishes to update their constitutions: A new ASB shall: 1. Submit a copy of their constitution, in electronic format, to the District Accounting Department. The accounting department will include the constitution on the agenda or the next bi-weekly (twice per month) board meeting. a. Students should consider using the ASB Student Council Constitution Template. An electronic copy of this template is located on the school web page. 2. The Board may accept the constitution as is or provide changes to the proposed version. a. In the case of an accepted-as-is-constitution, the Board shall evidence approval by signature on the constitution and retain a copy of the Approved constitution at the district s offices. b. In the case of revisions made by the board and communicated to the ASB, the ASB shall notify the Board in writing of its acceptance of the revisions made and return to the board a revised version of the constitution which incorporates the changes made by the Board. Upon approval of the revised version by the Board, the Board shall evidence approval by returning a signed copy of the constitution to the ASB. This record is to be kept by the ASB in perpetuity. See the Records Retention section for more information. i. The District Accounting Department must also retain a copy of the approved constitution at the districts offices. Existing ASB Student Councils proposing changes to their approved constitutions shall: 1. Submit to the Board an electronic copy of their constitution, highlighting what changes are proposed and where they are proposed within the document. The changes will be considered at the next bi-weekly (twice per month) meeting of the Board. a. For example, an ASB may wish to use the Track Changes feature within a Microsoft Word document (see figure 1 below) to highlight proposed changes. Changes within this feature are either red or underlined and are easily identified. Figure 1 2. The Board may accept the constitution as revised or provide changes to the proposed revisions

27 BSD ASB Manual Constitutions and Charters Effective Date: 9/1/ The process for finalizing approval for revised ASB constitutions is the same as it is for the approval of constitutions for new ASBs above. ASB Student Council constitutions should: 1. Identify how ASB officers are elected or appointed and the responsibilities of each. 2. Provide for participation by ASB representatives in the decisions to budget for and disburse ASB moneys. 3. Identify how ASB Student Council or ASB activity group activities, the methods and means of raising funds and uses of funds become approved by student body government. 4. Require compliance with District and school ASB policies and procedures. ASB Activity Group Constitutions When an activity group of a school s student body wants to request their ASB Student Council s recognition of them as a new ASB activity group or if an ASB activity group wishes to update their constitutions: 1. ASB Student Councils and ASB activity groups follow similar procedures for approval or revision documented above in the ASB Student Council Constitutions sub-topic. The procedures for activity groups differ in that the ASB Student Council assumes the responsibilities of the Board and the activity group is the unit requesting recognition. Also, the constitution of an activity group is a little simpler than a student council s constitution in that there are fewer officers with fewer responsibilities, the scope of the ASB group is more narrow and so on. See an example of an activity group constitution in the appendix. 2. ASB activity group constitutions do not need to be approved by the Board. 3. Upon final approval by the ASB Student Council, the ASB Student Council shall provide written notice notifying the activity group of Student council approval in the form of a written charter, permitting them to operate in their capacity as a activity group of their ASB. a. Students are encouraged to use the BSD Sample ASB Activity Group Charter. See the District web page for an electronic copy. After approval and recognition, ASB officers must exercise due diligence in ensuring that their ASBs adhere to their respective constitutions. ASB activity group Charters should: 1. Establish the ASB Student Council s approval of the constitution of the ASB activity group. 2. Approve the capacity of the ASB activity group to operate within the scope of their specific purpose and under the supervision of the ASB Student Council and the Board of Directors. 3. State that the charter may be revoked by the ASB Student Council if sufficient evidence exists that the ASB activity group is not adhering to their constitution, district policy and procedure or state law; the activity group has been instructed to correct the deviation; and the activity group has failed to correct the deviation

28 BSD ASB Manual Constitutions and Charters Effective Date: 9/1/2011 Legal References RCW 28A WAC WAC Associated student bodies - Powers and responsibilities affecting Formation of associated student bodies required Powers Authority and policy of board of directors ASB Manual Cross References Records Retention Documents Sample ASB Group Constitutions Sample ASB Group Charter To Table of Contents

29 BSD ASB Manual Student Involvement Effective Date: 9/1/2011 To Table of Contents Introduction Students involvement in making decisions regarding ASB activities and funds is an integral part of the education of the District s student body. It is also required by law (WAC ). While adequate collaboration with supervising advisors is required by the Board of Directors, student ASB officers, through the formation of student government, shall administer associated student body programs and activities. All activities of ASBs involving student in grades 6 through 12 must have student approval. All expenditures by ASBs involving students in grades 6 through 12 are also to bear evidence of ASB student approval. Approval of each activity and expenditure must be documented in the minutes of the meetings of ASB Student Councils and ASB activity groups (see the BSD ASB Meeting Minutes Template for an example of how ASB groups may record their actions). Evidence of purchase approval should also be evidenced by student signature on purchase requisitions. See the purchasing methods section or more information related to purchasing. Principals Planning and approval for activities, fundraisers, and purchases at the elementary school level is managed by the principal only, meaning that he/she completes the same forms as ASB groups and he/she approves them. In this way, elementary school ASB Fund accounts are under the same control as other District schools and the principal has a way to keep track of ASB related activities. ASB Meeting Minutes As stated above, each middle school and high school s ASB Student Council and ASB activity group must record minutes for each meeting where events, expenditures and other ASB business is discussed. ASB groups must meet regularly enough to record and approve minutes before each event is planned and each purchase is requested or made. Student approval for all activities, fundraisers and purchases must be evident in these minutes. The following lists items, each requiring student approval, that should be recorded in the minutes of the meetings of ASB Student Councils and ASB groups: Annual proposed budget levels. The methods used to collect and use public and private moneys (see the Uses of ASB Funds section). Purchase expenditures. Contracts. Changes to ASB constitutions and by-laws. Appointment of the officers by the ASB group. By law, budgets and expenditures require student approval. As such, minutes discussing either budget issues or purchasing must be detailed and specific so that accountants can be sure that purchase requisitions or budgets submitted reflect the purchase and budget details approved by ASB students

30 BSD ASB Manual Student Involvement Effective Date: 9/1/2011 For example, concerning purchases, ASBs should record in their minutes: A description of items or services to be purchased. Prices to purchase them at. The mane of the vendor from whom to purchase. In the case of minutes that discuss ASB budgets, minutes should detail: The beginning fund balance Projected total revenues. Projected total expenditures. Projected inter-fund transfers. Projected ending fund balance. ASB Meeting Minutes shall be retained in perpetuity. Each ASB shall keep on school premises all minutes pertaining to the current and the prior school year. Each year, minutes older than the previous school year shall be transferred to the BSD for archival. The elementary school ASB, administered by that school s Principal, is not required to produce minutes. However, because a record of fundraisers/activities, purchases, cash receipts etc. must be kept, each District Elementary school Principal should complete and approve fundraiser approval forms, purchase requisitions, event cash receipt forms and so on. This allows for elementary school ASB fund accounts to be under the same control as other schools and for the principal to have a record of the ASB related activities at his/her school. Club Rosters Each year, ASB groups, both ASB Student Councils as well as ASB activity groups, are required to supply their school accountant with a roster of the leadership of their ASB group. For each student officer of the ASB group, the roster shall include the following: Office Name Graduating Class Home Phone Number Cell Phone Number Address ASB Manual Section Cross References Uses of ASB Funds Purchasing Methods Supervision Records Retention

31 BSD ASB Manual Student Involvement Effective Date: 9/1/2011 Documents BSD ASB Meeting Minutes Template To Table of Contents

32 BSD ASB Manual Uses of ASB Funds Effective Date: 9/1/2011 To Table of Contents Introduction Associated Student Body (ASB) funds are public funds in the custody of the school District. As such, the District must restrict, control and account for ASB money in accordance with state law. Public vs. Private Funds In determining the appropriate uses and restrictions of moneys associated with ASB activities, an important distinction needs to be made between public and private monies. This differentiation is made as soon as money is received. Distinction and segregation of public and private monies needs to be made as follows: Public Monies are: a) Fees collected from students and nonstudents as a condition to their attendance at any optional noncredit extracurricular event of the school District which is of a cultural, athletic, recreational or social in nature, including revenues derived from activities during or outside regular school hours and within or outside school grounds and facilities, b) Donations collected from students and nonstudents wherein the donor was made aware, at the time of the donation, that the donated funds would be deposited in the district s ASB Fund and used to finance ASB activities, or c) Proceeds from the sale of goods and services carried out by ASB groups to fund ASB activities. Private Monies are: a) Intentional, genuine, charitable and voluntary donations not associated with any merchandise, service or admittance to be received in exchange for the contribution (see the Activities / Fundraisers Non ASB section of this manual for more information related to non-asb Funds). These bona fide, voluntary contributions are wholly contributed to charitable causes, not spent on ASB activities or any other purpose. Aside from the case of bona fide voluntary donations, all property and money acquired by Associated Student Bodies is public ASB money. Guidelines for the Use and Restriction of Public, ASB Funds ASB Funds can only be used for legitimate and extracurricular Cultural, Athletic, Recreational or Social activities of the district s students (use the acronym of C-A-R-S). The use of ASB money for curricular activities is prohibited - ASB money can only be used for optional, noncredit, extracurricular school activities. If participation in a school activity or fieldtrip etc. is required for a grade then ASB moneys cannot be used. ASB money cannot be used for personal or private use. ASB money cannot be used for gifts, charitable donations, scholarships or student exchanges (as these are of benefit to individuals, personally, and not the business of the District s ASB program or fund). ASB Manual Section Cross References

33 BSD ASB Manual Uses of ASB Funds Effective Date: 9/1/2011 Activities/Fundraising-ASB Fundraising-Non ASB To Table of Contents

34 BSD ASB Manual Budgeting Effective Date: 9/1/2011 To Table of Contents Section Contents 1. Definitions 2. Introduction 3. ASB group Budget Preparation 4. Consolidated Budget 5. Ending Fund Balances / Spending Capacity 6. Excessive Beginning Fund Balances 7. Budget Maintenance Definitions A budget is a Board-approved financial plan of an ASB Student Council or an ASB activity group and is central to each ASB group s annual operations. It sets the maximum amount of money an ASB group can expend in a year ( budget capacity ). ASB budgets must be carefully planned and adhered to over the course of the school year. Budgeting is the process of estimating, as accurately as possible, the expected revenue and expenditures that will be associated with an ASB s activities for the coming school year. As such, accuracy in planning an ASB budget is critical. Students, with the support and supervision of advisors, shall be involved in budget development for their ASB Fund account or for the accounts within their consolidated school-wide budget. Introduction WAC states that No disbursements shall be made except as provided for in an approved budget. WAC states that each ASB Student Council, with the guidance of the primary advisor, shall be involved in the preparation of its budgets. As such, students must be involved in budgetary decisions and plans, not just provide their signatures. Significant events or series of events (such as athletics, student stores, and other events with ongoing operations) must be planned well enough to be able to project annual revenues, expenses, and net cash flows in order to substantiate a reasonable annual budget. It is not reasonable to expect ASBs to accurately project all revenues and expenses up to a year in advance. As such, in each budget, it is expected that a large portion of revenues from and related expenses for unspecified fundraisers/activities be included. This allows for events that were not planned during the budget preparation period of the prior school year. Budget Preparation and Submission Procedure ASB group Budget Preparation Note: As budgeting and consolidation can be technical and require knowledge of district budgeting and accounting standards as well as proficiency in Excel, Advisors should work with students as necessary to ensure budgets are prepared in accordance with district requirements

35 BSD ASB Manual Budgeting Effective Date: 9/1/ Each year, in early spring, each ASB Student Council and ASB activity group shall create their budget for the next school year in electronic format. a. ASB Student Council and activity group activities should be planned well enough so that each proposed budget can include the following for each account in their budget with reasonable accuracy: i. Actual beginning fund balance. ii. iii. iv. Expected revenues including detail (as appropriate) of expected fees charged for admission, prices per inventory item, prices per service provided, etc. Expected inter-fund account transfers. Expected expenditures (details not required but be sure to include tax and shipping costs in your totals). v. Expected ending fund balance. 1. Note: Auto shop customers sometimes choose to make a donation to the school in addition to the shop s charges for parts and service as a recognition of the students labor. Since District CTE programs do not raise funds through receiving donations, these donations constitute donations to the ASB Auto Club and are to be deposited in that club s account within the ASB Fund. Donations of this kind expected to be received during any given school year must be included in the ASB group s budget. b. To assist ASB Student Councils and activity groups in their planning the next year s revenues, expenses and transfers they are encouraged to develop their own budget template or use the BSD ASB Budget by Event Template (Excel spreadsheet, not included within this manual but included on the District s web page). c. Each ASB group must approve their budget and this approval needs to be evidenced in the minutes of the meetings of the ASB group. 2. During the budget planning phase, an ASB may choose to adopt a budget that is the same size as the prior year, expand its budget, or reduce its budget capacity. Consolidated Budget a. Additional spending capacity will only be approved if an ASB has planned sufficiently to earn enough revenue to cover planned expenditures. b. A decrease in spending capacity should accompany a decrease in expected revenue and should not result in an excessive ending fund balance unless the group is saving up for a large future expenditure. 3. The process for completing and submitting the annual, school-wide, consolidated ASB budget is as follows:

36 BSD ASB Manual Budgeting Effective Date: 9/1/2011 a. Annually, ASB activity groups submit their self-approved and finalized budgets to the ASB Student Council in electronic format for ASB Student Council approval and consolidation into the school-wide ASB budget. b. ASB Student Councils and advisors have the authority to determine, based on risk and materiality, the appropriate level of budget detail required for each activity group s annual budget on a case-by-case, year-by-year basis. The level of detail required for each activity group s budget needs to be communicated to the group in advance of the annual budget preparation process. c. ASB Student Councils should notify ASB activity groups if and when their budgets have been accepted by the ASB Student Council. Additionally, the Student Council should notify activity groups once the District has approved the school s consolidated budget at the end of the annual budget preparation process. d. ASB groups should not plan activities or spend ASB moneys until they are notified of budget approval. 4. Annually, the ASB Student Council shall submit the consolidated ASB budget, including both schoolwide ASB budget items and ASB activity group budget items, to the Board of Directors for approval. a. ASB Student Councils are to present their consolidated school-wide ASB Fund budgets to their school accountant in the district approved format employed currently by Advisors and accountants. The school accountant will submit the budget to the District s Budgeting Department. The Budgeting Department will submit the budgets to the Board. b. This consolidated budget shall be submitted to the Board of Directors in late spring, before the end of the school year in a timely manner to allow for the Board's examination prior to formal approval in August. 5. The District business office will prepare budgets for the elementary schools. Ending Fund Balances / Spending Capacity Extreme care shall be given while planning activities and the annual budget to ensure a positive fund balance will exist at year end and that an ASB group does not exceed their budgeted and approved spending capacity. Neither an ASB nor an ASB activity group may have a negative fund balance at the end of the school year or spend more than they were authorized for the year. An ASB activity group must notify their Student council, and an ASB Student Council must notify the District s Budget Department immediately if there is any likelihood that a negative ending fund balance will exist and/or if overall expenditures will exceed approved spending capacity. 1. In the case of an imminent negative ending fund balance, a student council is permitted to borrow budget capacity from another school in the district which expects to have a positive ending ASB Fund balance or from one of their activity groups that expects to have a positive ending fund balance but to the extent that the lending school ASB or ASB activity group is able to maintain a positive ending balance at the end of the year

37 BSD ASB Manual Budgeting Effective Date: 9/1/ In the case that an ASB activity group expects to have a negative ending fund balance, they may request a transfer from their school s ASB Student Council or from another activity group to the extent that the lending ASB group is able to maintain a positive fund balance at the end of the year. a. When either Student councils or activity groups borrow funds from other ASB groups within their school or within the district, the district will facilitate a funds transfer at the end of the school year. At the beginning of the following school year, the borrowed funds will be returned by the district to the lending ASB s fund account and the borrowing ASB s account will return to the negative balance it maintained before the transfer took place. b. In order to ensure that the borrowing ASB group recovers from their negative ending fund balance, the district requires that a plan to rebuild the ASB s fund balance be incorporated into the subsequent school year s budget (prepared before the end of the school year in which the funds were borrowed) including the transfer back of funds borrowed. Excessive Beginning Fund Balances The District monitors ASB fund balances, especially during the budget development period. Sometimes a student group intends to build up its fund balance because it is planning for a large purchase (such as the replacement of band uniforms) and needs to save for several years. However, sometimes a large beginning fund balance accumulates because the students are not able to predict their actual ending fund balance for the year during their budget process and therefore budget conservatively. To more accurately estimate its ending fund balance, an ASB group should make the following calculation: Figure out how much fund balance you had last year at this time and compare it to your ending fund balance last year. Divide your current ending fund balance by that percentage to project your estimated ending fund balance for this year. (This assumes that activities tend to be the same from year to year.) Example: Ending F/B at this time last year Divide by Last Year Ending F/B at yearend last year Equals % spent at this time last year Ending F/B at this time this year Divide by This Year Last year's % Equals Projected Ending F/B this year 100,000 / 150,000 = 66.67% 83,000 / 66.67% = 124,494 Be prepared to be questioned about what appears to be an excessive beginning fund balance by the Budgeting Department during the budget process. If an ASB fund balance is deemed excessive, unless in the case of a future spending plan, an ASB shall submit a plan to reduce the balance over a reasonable number of years. Excess ASB funds shall not be donated as a charitable contribution or used for any other private purpose

38 BSD ASB Manual Budgeting Effective Date: 9/1/2011 Budget Maintenance Each ASB group should conduct periodic reviews of cumulative budget-to-actual results. Your school office manager or accountant can assist you by running budget-to-actual reports from the District s financial system. Definition: A budget-to-actual review compares expected revenuestransfers, and expenditures to actual revenues, transfers, and expenditures. These numbers should be kept track of by using the Budget by Event tool in Excel (find a copy of this template online at the District s web page). See the procedures below. Periodic reports of the status of each ASB s fund balances or budget variance reports may also be required by the Board. Budget-to-Actual Review Procedures 1. After each activity and each quarter, ASB Student Councils and activity groups should review the budget-to-actual performance if their ASB group. 2. An ASB activity group must notify their Student council and an ASB Student Council must notify the District s Budget Department immediately if there is any likelihood that a negative ending fund balance will exist and/or if overall expenditures will exceed approved spending capacity. In this case, ASB groups should follow the procedures above for borrowing funds and/or spending capacity. 3. Budget-to-actual reviews of by ASB Student Councils and activity groups should highlight where projected cash flows exceeded or fell short of budget. a. ASB treasurers should calculate and record budget to actual variances, favorable or unfavorable, and report them to his/her ASB for discussion. b. The treasurer should record his/her ASB s discussion of the lessons learned from budget to actual variances and the corrective actions discussed by the ASB for future use. c. At year end, completed budgets including the budgeted expenses, actual expenditures and variances should be retained for the future use of ASB leadership. Legal References RCW 28A WAC Associated student body program fund Fund raising activities- Non-associated student body program fund moneys Associated student body public moneys Associated student body program budget Policy Cross Reference Budget

39 BSD ASB Manual Budgeting Effective Date: 9/1/2011 Procedure Cross References Budget Documents BSD ASB Budget by Event (online only) ASB Meeting Minutes To Table of Contents

40 BSD ASB Manual Cash Handling Effective Date: 9/1/2011 To Table of Contents Section Contents 1. Introduction 2. Separation of Duties 3. Cash Box Operation 4. Checks Received by Mail 5. Timely Deposit 6. Personal Accounts 7. Acceptable Cash Formats 8. Petty Cash Introduction To ensure that public ASB moneys are properly controlled and safeguarded, ASBs are required to demonstrate appropriate cash handling practices while receiving, depositing, and disbursing ASB moneys. Please see the Inventory / Cash Management subtopic of the Activities / Fundraisers section of this manual for cash management procedures to be followed during cash collection activities. Separation of Duties Appropriate separation of duties between individuals responsible for cash receipt, cash deposit, authorization for transfers or disbursements and bank reconciliations shall be observed. In this way, no one individual has the incentive, rationale or opportunity to commit and conceal fraud or theft regarding ASB cash. Students and advisors should see the Internal Control Section of this manual for more information regarding the separation of duties surrounding cash collection at ASB functions. Cash Box Operation If cash registers/drawers/boxes ( cash boxes ) are in use: 1. ASB s are to use the Advisor s/accountant s Cash Box Checkout Form (see the District s web page for an electronic copy). a. Change needed must be requested from the ASB accountant in advance and recorded on the Cash Box Checkout form. b. The student or advisor who will be responsible for each cash box is named on the form. c. The change delivered in cash boxes must be counted by a supervisor at the beginning and end of each shift

41 BSD ASB Manual Cash Handling Effective Date: 9/1/ Before checking out cash boxes or assigning them to students, cash boxes should be checked to verify that they are in proper working order. Before the Activity/Fundraiser 3. Cash boxes should be checked out from school accountants before an activity. If a fundraiser is to begin after hours or on a weekend: a. Before the end of school office hours, advisors are to put cash boxes in their locker in the faculty room if not taken directly to an ASB activity/fundraiser. i. Cash boxes shall remain there, locked, until immediately prior to the event. ii. Only advisors are to have access to the locker key. 1. If keys are lost, the cost of replacing the key comes out of the advisor s pocket. iii. Cash boxes are never to be in an advisors desk or anywhere other than in his/her locker or in use at activity or fundraiser. During the activity 4. Cash boxes should be assigned to only one person and are not shared across shifts or with other sales people on the same shift. After the activity 5. Sales receipts are to be removed from to box, counted, recorded and deposited in accordance with the procedures below. The cash box, including cash in the amount of the beginning change amount, is to be returned promptly to the office. 6. In the case that the event concludes after business hours: a. The advisor shall put the cash box back in his/her locker for return to the office the next day. b. Each advisor is to have a key to the hallway of the building where the advisor s locker is. If lost, again, the advisor pays to replace the key. c. During the next school day, advisors are to check in cash boxes with the school accountant. i. At check-in, the advisor and school accountant sign the Cash Box Checkout form noting that the cash returned is the same as the cash checked out. In the case that a student turns in a cash box with less change it had when assigned to the student, the cash box will be replenished to its original amount (the amount it had in it at check-out) with the student s cash sales receipts and, per the terms of the Parent-Student Acknowledgment Form, the student s family will be held responsible for any lost cash the student is responsible for

42 BSD ASB Manual Cash Handling Effective Date: 9/1/2011 Checks Received by Mail All checks that are to be received by mail should be routed to the office manager. In order for office staff to properly receive and deposit checks, each school office should be given whatever information they will require in order to properly identify checks and ASB accounts. This information could include: A. Rosters for planned field trips. B. A schedule of ASB membership. C. The menu of a catered event. D. The pricelist from an event where inventory or services are sold. E. A fundraiser flyer documenting that donations are being collected. F. And so on. Office personnel should not record and deposit a check unless he/she has support that shows what the check is for and that it is made out in the right amount. In addition, all checks sent to the office must be complete with the following identifying information: A. Payee Name B. Amount C. ASB Name D. ASB Event Name E. Date of Payment Timely Deposit The district requires all cash receipts and unsold tickets to be deposited as soon as possible so as to reduce the time they spend in human hands. This reduces the potential for fraud, theft and loss. As such, money receipted from/for ASB activities as well as unsold tickets are to be collected, counted, recorded, and deposited intact with the ASB accountant or school safe each day cash is received. Cash Collected by Individuals throughout an Individual type Fundraiser In the case of an individual type fundraiser where cash is received door to door by student sellers: 1. Students must record cash receipts on a sales receipt sheet (see the district s web page for an electronic copy). a. This is so that an ASB, advisors, accountants and auditors can be sure that all inventory and cash each individual is responsible for can be kept track of. 2. ASBs are never to sell tickets individually. See the Ticket Sales section for more information. 3. Cash collected individually must be placed in a cash collection envelope

43 BSD ASB Manual Cash Handling Effective Date: 9/1/2011 a. This envelope is to be turned into the advisor or school accountant the school day immediately following cash collection. b. At the end of the day sales day before deposit with the advisor or accountant, the envelope should be sealed and labeled with the following: ASB Group Name Sale Name Student Name Date of collection For either individual cash collection or traditional cash collection using cash boxes, the following deposit procedures shall be followed: Students turn in cash 1 Advisors or their trained, adult designee should retrieve cash boxes or cash collection envelopes (in the case of an individual type fundraiser where cash is received door to door by student sellers) from sales people at the end of each shift, event, or event day. a. It is the option of the advisor and school accountant to have cash boxes/envelopes returned to either the advisor or the accountant. i. If returned to the advisor, the advisor shall put each cash box/envelope in his/her faculty locker immediately or process a cash deposit immediately. ii. If returned to the school accountant, the school accountant should place cash collection envelopes in the school safe and label or set aside cash boxes in use by ASB groups. 1. Accountants must set cash boxes in use aside from cash boxes available for use by other ASBs so that no ASBs sales proceeds are accidentally checked out to another ASB s sales person. iii. If the cash boxes or collection envelopes are checked into the school ASB accountant at the end of sales activities, the cash box will remain with the accountant until the advisor can come to the accountant s office to process a same-day cash deposit. The Advisor Processes a Cash Deposit 2 Advisors are to count cash received during the day/shift/event and complete an Advisor s/accountant s Cash Deposit Record. See the district web page for an electronic copy. 3 If cash has been receipted and recorded during business hours, dvisors are to deposit cash with the ASB accountant immediately. 4 If not, deposits should be placed in the school safe. a. For identification and security purposes, all deposits to either the school ASB accountant or the school safe should be deposited in a sealed envelope or cash bag with the ASB group name, fundraiser s name and deposit date listed on the envelope/bag (not the type or value of the contents)

44 BSD ASB Manual Cash Handling Effective Date: 9/1/ Unsold tickets shall be deposited with cash daily and will remain in the school safe until they are retrieved for the next sale. 6 See the internal control section of this manual for more information regarding the controls surrounding the collection and deposit of ASB cash. ASB Accountant Deposits Cash 7 Once ASB cash and unsold tickets are received by ASB accountants, cash must be deposited with the King County Treasurer within twenty-four consecutive hours (RCW ) or during the next business day in the case that money s are deposited with school accountants after bank hours on a Friday. Unsold tickets will remain in the school safe until they are retrieved for the next sale. Personal Accounts It is illegal for ASB monies to be deposited into a personal bank account. Acceptable Cash Formats Acceptable forms of cash receipt at District schools and school functions are as follows: cash, check, US money order and traveler s checks. Note: PayPal transactions are not approved for district ASB purposes. Note: We do not cash checks nor act as ATM machines. Payments made by check must be for the exact amount of the purchase price. No change will be given. Petty Cash ASB students and advisors may use personal funds to purchase ASB materials, inventory, or services on in rare, emergency situations. In this case, a petty cash reimbursement will be given to the purchasing student/advisor only if 1) the purchase is for approved merchandise, 2) the purchase was required for the success of the event, 3) the purchase was made with personal funds on an emergency basis, and 4) there was no time for formal purchase requisition and approval. Petty cash can also be used to refund either 1) purchases made by patrons at ASB group activities/fundraisers or 2) fees/dues paid in advance for participation in ASB group activities. Refunds may be given out of petty cash so long as the amount of the refund is de minimis. Contact the District accounting office for an up-to-date de minimis threshold. The procedure for petty cash reimbursement of individual purchases is as follows: 1. The purchase is made with the student s own funds 2. Immediately after the event (next school day i.e.,), the ASB must approve the purchase per regular purchase approval procedures (minutes and PR, see the purchase methods section for details)

45 BSD ASB Manual Cash Handling Effective Date: 9/1/ After the purchase is approved (minutes, PR and all), the ASB student is to bring to following to the school accountant in order to receive reimbursement out of petty cash: a. The ASB-approved PR b. ASB minutes discussing and approving the reimbursement of the expenditure made from personal funds c. Original receipts in the amount of the reimbursement requested 4. A purchase will not be reimbursed out of petty cash without having all of the above properly submitted to the accountant. 5. The accountant processes the petty-cash reimbursement by recording the transaction on the pettycash log and filing the log as well as the receipts in the petty cash file. The procedure for a de minimis refund from petty cash is as follows: 1. The person requesting the refund must complete a BSD Notice of Refund Receipt form. Persons requesting refunds should work with their school office to ensure that forms are completed and processed properly. 2. The accountant should verify that the person requesting the refund purchased the product and is eligible for a refund. To so this, the accountant may ask for the returning customer s sales receipt or check with the ASB group s sales records to ensure that the person requesting the refund actually purchased the product. 3. The accountant should verify that refunds are allowed by the ASB group. Some ASB groups will have a zero return policy in which case the refund request will be rejected by the accountant. 4. If the refund is acceptable and the person making the refund request is doing so legitimately, the accountant should verify that there are sufficient funds in the ASB groups ASB Fund account and verify that the refund amount is de minimis. 5. If a de minimis refund and sufficient funds exist, the accountant shall issue a refund out of petty cash, ensure that the appropriate journal entry is prepared to transfer funds from the ASB groups account to the proper school or District account and that sufficient documentation is kept in petty cash records in order to process a monthly petty cash reconciliation. See below. Petty-cash reconciliations 1. School ASB Accountants are to keep a log of all reimbursements made out of petty cash noting for each reimbursement: a. The reason for the Disbursement (purchase reimbursement, refund, etc.) b. The date of cash disbursement. c. The amount

46 BSD ASB Manual Cash Handling Effective Date: 9/1/2011 d. The ASB group name. e. The student/advisor/customer/parent receiving the cash. f. The event to which the disbursement is associated. 2. The original receipts for all purchases made reimbursed by petty cash must be kept with the petty cash log in a petty cash file. 3. In order to have petty-cash replenished, every calendar quarter at a minimum schools must provide the district with their petty cash logs and all of the receipts collected in order to reimburse out of petty cash over the preceding period (since petty cash was last reconciled and replenished). Petty cash funds will only be replenished when schools send these receipts and only in the amount of receipts submitted. Legal References RCW 28A RCW RCW WAC WAC Associated student body program fund Fund raising activities- Non-associated student body program fund moneys General Duties of the County Treasurer Local government accounting Public officers and employees Duty to account and report Removal from office Deposit of collections Petty cash funds Non-associated student body private moneys Deposit and investment Documents Advisor s/accountant s Cash Box Checkout Form Parent Student Acknowledgment Form Sales Receipt Sheet BSD Advisor s/accountant s Cash Deposit Record Minutes Template Purchase Requisition Notice of Refund Receipt form Policy Cross Reference Cash Management and Investments Procedure Cross Reference : Cash Management and Investments To Table of Contents

47 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 To Table of Contents Section Contents 1. Introduction 2. Supervision 3. Acceptable Fundraisers 4. Fees/Prices 5. Ongoing Activities - Student Stores and Athletic Events 6. Procedures for Before the Activity or Fundraiser a. Budgeting/Planning b. Formal Approval c. Profitable Events d. Advertising e. Purchase Materials f. Receiving Materials g. Parent - Student Fundraiser Acknowledgment Form h. Pre-Activity or Fundraiser Inventory Count i. Check-out Cash Boxes 7. Procedures for During the Activity or Fundraiser a. Inventory / Cash Management 8. Procedures for After the Activity or Fundraiser a. Cash Deposit b. Post-Event Inventory Count and Reconciliation c. Final Accounting of Fundraising 9. Ticket Sales 10. Fundraiser File 11. Periodic Inventory Counts Introduction In determining if a non-curricular event is an ASB event, ask the following questions: Are students involved? Is the school District or school name used? Is it conducted either on or off school property? Is it done with the approval of the School Board or their designees? If it is a non-curricular event and any of the above is true, the event is an ASB event and students and advisors are expected to adhere to the guidance contained in this manual. Funds raised through or used in ASB activities are public funds and are to be used in in accordance with state law as well as district policy (see the Uses of ASB Funds section of this manual). If an event involves raising funds, students should be aware that soliciting funds from students, staff, and citizens should be done with care since students are a captive audience and since solicitation can disrupt the program of the schools. Solicitation and collection of money by students for the benefit of an approved school organization may be conducted providing that any instructional program is not adversely affected. Subject to approval, any lawful fundraiser/activity that is consistent with the goals of the District, does not disrupt the instructional program, does not bring disrespect to the District or its students, is not

48 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 prohibited by the District s insurance coverage, and promotes the cultural, athletic, recreational and social growth of students may be an acceptable activity and/or an acceptable method and means for raising funds for ASB activities. Definitions Fundraiser: the primary purpose of a fundraiser is to earn profits to fund future ASB activities. Examples include a bake sale, a car wash, and soliciting donations etc.). Though spending is often required to raise funds (supplies etc), the primary goal of a fundraising event is to earn profits. Activity: An activity s primary purpose is not to raise funds, but rather provide cultural, athletic, recreational or social opportunities for students (CARS). Examples include field trips, awards banquets, parties etc. Fundraiser/Activity: Some events, such as a dance, an athletic event, or a concert, combine the purposes of fundraisers and activities. In these cases, both fundraising (people are purchasing admission) and CARS-type activities take place. Supervision All ASB activities and fundraisers are to be planned and produced under the supervision of a trained Advisor and/or adult. Advisors shall be familiar with the purchasing, cash handling, inventory handling and travel etc. procedures presented in this manual prior to the purchase, checkout or sale of materials or planning ASB travel. Adults assisting the advisor during ASB events shall receive training from their ASB s advisor, athletic director or the school accountant so that they can become similarly familiar with District ASB procedural standards. The District understands that a teacher/advisors primary responsibility is for the teaching of students. As such, the control procedures discussed below allow for intermittent in-person supervision over activities and fundraisers held during the school day. This level of supervision and control is sufficient given the nature of during-the-school-day fundraisers and activities. However, advisors should be present to oversee daytime ASB fundraisers and activities as much as their schedule permits. ASB fundraisers and activities that take place after school or on the weekends, such as football game ticket and concession sales, car washes, bowling parties etc. require the personal supervision of an advisor or trained adult. These often involve greater complexity and risk of loss. In-person supervision of trained adults is deemed appropriate for these after school or weekend events

49 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 Acceptable Fundraisers The methods and means by which students shall be permitted to raise and otherwise acquire associated student body monies may include, but not necessarily be limited to: Gate receipts from inter-scholastic athletic contests. Door receipts from performing arts events (talent shows, variety shows, musical productions, band/orchestra, etc., and drama productions). Rummage and garage sales etc. Pancake breakfasts and spaghetti dinners, etc. School and community sales of candy, T-shirts, magazines, pottery or horticulture etc. Student stores. Car washes: o Note: All car washes must adhere to certain environmental standards. Before holding a car wash, ASBs must request a free Car Wash Kit from the City of Bellevue by calling o Car washes may not be held on BSD property. Formal and informal student dances. Bake Sales: o Bake sales are allowed on campus after school hours. Bellevue School District nutritional guidelines must be followed while school is in session. See the Food section of this manual for details. Individual-type fund raisers such as door to door sales, etc (see the Individual-type Fundraiser section of this manual for more information). Gambling activities such as bingo, raffles, card games and carnivals games (see the Fundraising through Gambling and Raffles section of this manual for more information). Paper drives, bottle drives, etc. for recycling proceeds. Carnivals when organized and supervised by the school and/or the recognized parent group. Skating and bowling etc. parties provided there is adequate supervision and liability protection. Walkathons, bandathons and bikeathons etc. Non inter-scholastic sporting events if liability insurance for participants and facilities is provided. Grams & deliveries. o Note: class disruption is strongly discouraged and must be approved by the principal. Solicitation of donations made for the support of an associated student body program or private, charitable purposes so long as the purpose of the fundraiser is made known at time of the donation. Any major fund-raising activity that is not listed above shall be discussed with the school Principal prior to planning or application. For guidance related to activities/fundraisers that are carried out in conjunction with outside organizations other than school support organizations (PTAs, etc.), see BSD Policy/Procedure 9210 regarding Commercial, Charitable, and Promotional Activities. Fees/Prices District schools may establish and collect a reasonable fee from students and nonstudents as a condition to their attendance at optional noncredit extracurricular District events that are of a cultural, social, recreational or athletic nature. An optional comprehensive fee may be established and collected for any

50 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 combination or all of such events or, in the alternative, a fee may be established and collected as a condition to attendance at any single event. Fees collected for optional noncredit extracurricular events shall be designated as associated student body public moneys to be deposited in the associated student body program fund of the school District. Such funds may be expended to defray the costs of cultural, social, recreational; or athletic events or to otherwise support the public activities and programs of the associated student bodies. While attendance at any such events is optional, the District requires its schools to waive or reduce said fees in the cases of those students whose families, by reason of their low income, would have difficulty in paying the entire amount of such fees (RCW 28A ). 1 Identifying Low Income Students a. One means to identify reduced or waived fee eligible students would be through voluntary self-identification by the student or family as being eligible for free or reduced price lunch. b. Another way to identify these students would be to review the free or reduced lunch listings at your school. c. Schools may also allow a waiver or reduction of said fees based on other indices and information known to the school that show a student would have difficulty paying the entire amount of such fees. d. A fourth way to identify low income students is to determine whether they have received any moneys from the InvestED (Saul Haas) fund. 2 However low income students are identified, the Prime Advisor and subsidiary ASB activity group advisors are responsible for ensuring they are notified of their eligibility and receive ASB cards or admittance to ASB activities at waived or reduced prices. Athletic Fees To best support high school programs and student athletes, the Bellevue Public School Board approved an Athletic Sports Participation Fee to be paid by each family whose child is participating in high school athletics. This practice is consistent with other schools in the region. As with other fees paid by students and families for participation in optional, non-curricular school activities, this fee must be reduced or waived in the case of a student athlete who comes from a low income family. The waiving or reducing of this fee is facilitated through the use of the BSD High School Athletic Participation Fee document and the Athletic Participation Fee Reduction or Fee Waiver Request Form for details (see the district web page for an electronic copy). Ongoing Activities - Student Stores and Athletic Events Most ASB groups have intermittent or one time activities or fundraisers, such as dances and car washes. Athletic and student store activities are not periodic; they are considered ongoing. While many procedures are the same for ASB groups with intermittent activities and ASB groups with periodic activities and fundraisers, many of the operations of athletics, student stores and other ASB groups with ongoing

51 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 activities are unique. As such, athletics, student stores and other ASB groups with ongoing operations are expected to follow BSD procedure as follows. 1. Budgeting for ASB groups with ongoing operations involves the same procedures and requirements as other ASB groups (see below for more information). 2. Purchasing for ASB groups with ongoing operations involves the same procedures and requirements as other ASB groups (see below for more information). 3. Approval for student stores and other ASB groups with ongoing operations is required once per year. However, advisors must contact the school accountant and take the appropriate steps in the case that the nature of the product being sold or the prices at which products/tickets will be sold changes dramatically from that which was previously approved. 4. Approval Athletics Athletic activities are well planned long before they take place through spring meetings, competition schedules, team rosters and so on. These allow school principals, ASB accountants, facilities managers and other interested parties have ample opportunity to review, approve, and plan around athletic activities. As such, students and athletic directors need not complete an Activity/Fundraiser Approval Form for any athletic event or athletic season. a. However, as athletic events are ASB events, all athletic fundraisers or activities must adhere to the procedures in this manual related to purchasing, student involvement, cash handling and deposit, ticket and inventory control, supervision and so on. 5. Cooperation with Student Support Organizations (SSOs) is a unique characteristic of ongoing ASB activities such as athletics and performing arts. ASB students, teacher-advisors and athletic directors should thoroughly understanding the district s guidance related to cooperation with SSOs before undertaking specific co-produced events or establishing ongoing relationships. See the Student Support Groups section of this manual for more information. 6. Inventory Management and Counts for student stores and other ASB groups with ongoing merchandise sales operations inventory counts should be done monthly. Athletics do not merchandise and are not required to maintain inventory records but rather maintain records of equipment purchases and maintenance as deemed appropriate by each school principal. a. Student stores and other ASBs with ongoing merchandise sales operations should see the Periodic Inventory Count subtopic below for detailed instructions for periodic inventory counting. b. Student stores and other ASBs with ongoing merchandise sales operations must track inventory and perform regular reconciliations of inventory to sales. They are encouraged to use thebsd Inventory Tracking Tool spreadsheet (located on the district s web page) or use their own template for periodic inventory tracking and reconciliation. The BSD Periodic Inventory Count Sheet (see the District s web page for an electronic copy) is available to record periodic inventory counts at the beginning or end of a period or use their own template for counting inventory periodically. 7. Cash Receipt, Handling and Deposit for athletics, student stores, and other ASB groups with ongoing merchandise operations involves the same procedures and requirements for all other ASB groups. This means that cash is to be deposited in the school safe or with the ASB accountant daily. See the cash handling and ticket sales sections of this manual for further procedures related

52 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 to ticket sales, cash receipting, cash handling, and cash deposits. Procedures for student stores and other ongoing ASB merchandise sales operations differ from those for other ASBs is that stores use cash registers and point of sale systems to record transactions and inventory movement. a. Built in to the operation of these cash registers and point of sale systems are internal controls related to safely managing ASB moneys and inventory. In addition to these built in controls, advisors or CTE instructors are to develop additional cash and inventory procedures as required in order to provide the same level of control, segregation of duties, supervision, and individual responsibility achieved through the procedures for periodic events described in this section of the ASB manual. 8. Fundraiser File Maintenance for athletics, student stores, and other ASB groups with ongoing operations involves the same is the same procedures and requirements for all other ASB groups (see below for more information). Procedures for Before the Activity or Fundraiser Note: For ease in planning and executing events, ASBs should follow the list of procedures contained on the Activity / Fundraiser Procedure Checklist (see the District s web page for an electronic copy). Note: ASB s should maintain a file for each activity / fundraiser individually that maintains records of all event related documents, forms and receipts. See the Maintain a Fundraiser File sub-topic in the procedures below for a list of documents that should be kept in each event s file. Budgeting/Planning-General 1. Where possible, each major activity or fundraiser should have been given consideration during the annual budget preparation process at the end of the prior school year. 2. It is best for ASB group s to request vendor estimates of required materials, inventory or services prices. In this way budget and event projections can be as accurate as possible. a. Be sure to include shipping costs and taxes (if applicable) in cost projections. 2. To assist ASB Student Councils and activity groups in planning events and their annual budget, they are encouraged to develop an electronic budget model or use the BSD ASB Budget by Event Template (included on the District s web page). 3. No fundraiser should be planned that does not anticipate to at least break-even. 4. After sufficient planning has been made, an ASB group is to record student approval in their ASB s minutes (see the Student Involvement section of this manual for further information about minutes). Formal Approval

53 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/ No activity can be planned without the approval of the school accountant and the school principal OR their designee. a. The Principal s primary focus is on the curriculum of his/her school. Applicable law allows for Principals or their designees to take oversight responsibility for the activities of school ASBs. b. The Board approves the delegation of ASB activity/fundraiser approval to the Prime Advisor only, not a teacher, office staff member or parent etc. i. The Prime Advisor is typically the Athletic Director at District High Schools and an assistant principal at District Middle Schools. ii. The Principal at elementary schools may not delegate ASB oversight. 2. Activity/Fundraiser Approval form a. Each ASB event, activity or fundraiser, must be approved separately through the BSD Activity/Fundraiser Approval form (see the District s web page for an electronic copy). b. Events that are both activities and fundraisers require only one approval form per event. c. Approval forms must bear the following four signatures: i. The proper student representative of the responsible ASB group. ii. iii. iv. The responsible ASB group s advisor. The school s ASB accountant. The school Principal OR the Prime Advisor. d. In the case that donations of personal property are expected to be given at ASB fundraisers/activities, a description of expected donations should be included on the form. BSD Donation Approval forms need not be completed in the case of donations preapproved through an approved Activity/Approval Form. e. Procedure: i. After ASB groups complete the approval form and provide the first two signatures, the accountant must approve and sign. ii. Before approving activity/fundraiser forms, ASB accountants shall: 1. Check the ASB group s funds. 2. Check the school s activity calendar. 3. Check the approval form for completeness. iii. Next the principal or his/her designee check event details for reasonableness and signs

54 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 iv. Once the Principal or his/her designee approve the activity/fundraiser, they shall return the approved form to the accountant who: 1. Adds the activity or fundraiser to the school s activity calendar. 2. Makes a copy. 3. Keeps one for school records. 4. Sends one to the ASB group s advisor notifying them that the event has been approved and they may begin planning the event. f. Note: Final, formal approval should be received at least one week in advance of the event s start date. Principals and Athletic Directors should allow exception to this general rule on a case by case basis only as circumstances require. g. Note: These forms should be retained by the ASB according to the procedures contained in the Document Retention section. Profitable Fundraisers As stated in the Budgeting section of this manual, extreme care shall be given while planning fundraisers to ensure each has either net zero or positive cash flows and that a positive fund balance will exist at year end after all fundraisers and activities have been paid for. Also, ASBs must plan in order to ensure that they do not exceed their budgeted and approved spending capacity for the year. A fundraiser will not be approved and should not be carried out if a loss is expected. Advertising a) This rule applies even in the case of a new ASB or first time activity. (1) A school principal may approve an exception to this policy in special circumstances. In this case: (a) Credit may be extended from a School s ASB Student Council another activity group with excess cash in their ASB Fund account to cover start up costs. (b) The borrowing ASB s must be plan to repay loaned money by the end of the school year. All advertisement requires approval by the school office. Before being hung, passed out and sent etc., posters, flyers and letters etc. must be stamped by the appropriate office personnel. Standard and approved advertising methods are listed below: Posters

55 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 Signs Letters Fliers Daily Audio Announcements Daily Video Announcements Purchase Materials After a profitable activity or fundraiser has been tentatively planned and officially approved, ASBs can purchase or request the District to required materials, inventory or services by following BSD purchasing procedures. The purchasing process has been included here for you convenience. See the Purchasing Methods section of this manual for details. 1. Purchase Approval and use of BSD Purchase Requisition a. In order to complete many purchases, ASBs can send purchase requisitions (PRs) to the BSD purchasing department. In this situation, the BSD Purchasing Department makes the purchases. See your school office for a hard copy of this multi-part PR. b. PRs are signed by: i. The appropriate student representative of the ASB group making the purchase and ii. The Prime Advisor: 1) This is the Principal (in the case of elementary schools) or his/her designee (an assistant principal in the case of a middle school or an athletic director in the case of a high school). iii. The Accountant initials the PR after his/her review of the PR. c. Each PR must be filled out in complete detail. This means that following must be written on the PR: i. Complete vendor identification information. ii. iii. iv. Accurate item: 1. Descriptions. 2. Quantities. 3. Prices. 4. Total costs. Special instruction fields. PR totals (foot and cross-foot). d. Complete PR data allows ASBs to show that all purchases were thought through and properly approved by students. It also makes purchasing materials more efficient and allows for quicker delivery of goods ordered

56 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 e. After the PR has been filled out in complete detail, ASBs present the complete PR to the school accountant who will inspect the requisition and check the fund status of the requisitioning ASB group. f. ASB groups must evidence approval for purchases in their minutes. i. ASBs should attach to the PR a copy of the minutes wherein an ASB group approved the purchase. The minutes should be detailed enough for accountants, and BSD purchasing to identify the approval for each vendor, item, price and quantity on a PR. This will require a periodic meeting of ASB group leadership and the recording of minutes by the ASB group s secretary. See the district s web page for a copy of the BSD ASB minutes template. ii. Purchases will not be made unless students have signed both PRs and minutes and minutes are attached to PRs. g. If the purchase is reasonable, purchase approval is demonstrated in ASB group minutes and sufficient funds exist, the accountant will initial the PR and forward to the Prime Advisor for review and approval. After Prime Advisor approval, the PR is returned to the accountant and he/she enters the requisition in the online BSD purchasing system. Purchasing will take it from there. h. In order for the BSD purchasing department to be sure that purchases from the ASB fund have been properly authorized, the ASB accountant shall include his/her copy of the complete, properly authorized, multi-part purchase requisition and accompanying minutes in the packet of accounting records sent daily to the District s offices. i. One copy of the complete three-part PR is kept with the ASB group and one is forwarded to the district with a copy of the associated minutes attached to district purchasing. v. Purchase Approval and use of BSD P-Cards a. An acceptable alternative to the standard PR/PO process is the use of a District P-Card. b. The process is the same as the above PR process as follows: i. ASB group students are required to approve purchases in minutes, sign minutes, attach them to a completely filled out PR, sign the PR, and submit them to the school ASB accountant. The accountant, similarly, inspects the minutes, reviews the PR, initials the PR and gives the PR to the Prime Advisor. After Prime Advisor signature, the PR is returned to the accountant. c. The process differs in that instead of entering the approved PR into the system, the ASB accountant issues the ASB group s advisor a BSD credit card that the ASB, under the direct supervision of the advisor, can use to make purchase on their own. d. See the Credit Cards section of this manual for further details concerning P-Card use. vi. Concerning all purchases, students and advisors should be aware that

57 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 o o o o o o o Consideration should be given as to whether state bid laws apply (in the case of purchases larger than $5,000 or contracted services to a building, for example). See WAC Compliance with bid law required for guidance related to the application for state bid laws. Further questions should be directed to the District s Accounting Department. Contracts with suppliers must allow for the return of unused merchandise for a cash refund or credit with the vendor. Vendors must not be individuals or groups affiliated with the ASB or its members in such a way that the ASB group or its members can be either directly or indirectly benefited by the transaction. Such a relationship is prohibited as it created a conflict of interest. Only the Prime Advisor is permitted, once purchases are approved, to sign contracts with vendors. Purchases must require vendors to enclose a packing slip with the shipment and route the associated invoice to the district for payment. Purchases should request that the vendor invoice included with the materials shipped to the school. The invoice be directed to the School for the ASB s records. If an ASB group s purchase is being shipped, it is to be addressed as follows: ASB Name School Office Address In Care of (name of ASB accountant) Receiving Materials 1 Definitions: a. Packing Slip: A packing slip is a document prepared by the vendor. It lists the items ordered by customers. It is used by vendor employees to ensure that items and quantities purchased are included in the boxes shipped to the customer. The list is included in the box at shipment. b. Non Conforming Goods: Nonconforming goods are materials shipped by a vendor that do not match the description ordered. They may be similar and thus ASBs may choose to accept them. The term can also be used to describe incorrect quantities. 2 When shipments are received at a school a. ASB accountants will inspect shipments to see that items physically received match the enclosed packing slip, that the packing slip matches the corresponding PR and that no materials were damaged in transit. i. In the case of nonconforming or damaged goods, accountants should ensure that: 1. Rejected, nonconforming goods are returned. 2. Ordered goods in the correct quantity will be shipped. 3. Billing issues are corrected as required

58 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/ Accountants should not send invoices to the District Account s Payable Department for payment until all ordered goods are delivered undamaged. 3 After goods have been inspected and accepted by the ASB Accountant a. ASB accountants are to print their name on, sign and date the packing slip. b. The receiving advisor should also perform a comparison between goods received and the associated purchase requisition to ensure that the proper items were received in the proper quantity, damage free. If errors were made by the accountant or the vendor, advisors should notify the accountant immediately. 4 After goods have been inspected and accepted by the receiving advisor: a. The receiving ASB s advisor should also print their name on, sign and date the packing slip acknowledging that they received the shipment intact. b. The advisor should make a copy of the signed packing slip (2 signatures) for his/her ASB s records. The packing slip is retained by the ASB in their file. See below for details. c. Next, the signed packing slip is send with accompanying invoice, if the invoice was enclosed with the goods, to the district office for payment. i. Accountants should wait until all goods are received before sending paperwork to the District for payment. 5 Receiving in the case an ASB is purchasing with a Credit Card a. ASB s are to purchase only that which was approved (or will be approved in the case of petty cash purchases) on the purchase requisition. After payment has been made with credit card, ASBs are to make copies of purchase receipts, keep one copy with their records and send the original copy of the receipt to the school ASB accountant who inspects receipts for reasonableness and forwards to the District for credit card payment and funds transfer. Credit card purchases will not be accepted unless purchases are approved. 6 When not in use, materials are to be secured in a locked room, cabinet or safe until it is checked out to students for use or sale at an activity or fundraiser. 7 Based on risk, the District will perform periodic audits of ASB merchandise to ensure that only reasonable and approved purchases are being made and that purchases have been requested only to meet the needs of ASBs. Audits will inspect materials and determine if they are being used/stored properly and for District ASB purposes as opposed to personal purposes. Parent - Student Fundraiser Acknowledgment Form 1. Parent - Student Fundraiser Acknowledgment forms allow ASBs to prevent or identify inventory or cash loss as follows:

59 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 a. Requiring students to sign the acknowledgment forms instructs them that they are responsible for the value (quantity X sales price) of all items checked out to them during a sale as well as the change in the cash box assigned to them. If cash in a cash box at check-out does not agree to cash in the same cash box at check-in after sales proceeds have been removed cash may have been lost. If there are differences between beginning and ending inventory that are not explained by sales records then inventory may have been lost. In either case, the student s family may be held financially responsible for the loss. See the district web site for a copy of the BSD Parent - Student Fundraiser Acknowledgment form. 4. Acknowledgment forms should be completed by each student participating in sales, one per student. They should be signed and turned into the advisor before the student is involved with inventory counting or and/or before a student participates in any sale where he/she is given a cashbox or inventory. Only one form per student per year is required. Pre-Activity or Fundraiser Inventory Count When inventory will be sold at an ASB activity/fundraiser, in order to establish inventory control, inventory must be counted before the event begins and inventory is distributed to sales people. Subsequent, postactivity/fundraiser inventory counts and inventory reconciliations are also performed so that ASB, the District and the State Auditor s Office (SAO) can be sure that all inventory and cash receipts are accounted for. The point of accurate inventory and sale records is twofold: They allow ASBs to be sure that no inventory has been lost and They allow the ASB to be sure that all cash that should have been received from the sale of inventory has been deposited and not stolen. Guidelines for pre-event inventory management are as follows: 1. At least two people (one student and one trained adult or two trained adults) must be present when inventory is counted. 2. Students are not required to count inventory although they should as much as circumstances permit. If students do count inventory, a trained adult must be present at all times. 3. Students/adults are to count pre-sale inventory levels and record in a spreadsheet designed to maintain periodic inventory records. a. An example inventory tracking Excel spreadsheet template is available on the District s web page. See the BSD Inventory Tracking Tool. 4. If a computer is unavailable where/when inventory is being counted, students/advisors/trained supervising adults can use a paper inventory count sheet, count data to be included in the spreadsheet at a later time

60 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 a. An example of a paper inventory count sheet is available on the District s web site. See the BSD Periodic Inventory Count Sheet. b. In the case that ASBs are selling food items such as popcorn that cannot be counted, students/adults can count cups, buckets, boxes etc. in lieu of inventory items. c. Count sheets should be kept in the ASB s file. 1. See the Cash/Inventory Management and Post-Event Inventory Count subtopics in this section for more information related to inventory control. Check-out Cash Boxes Advisors should plan ahead to ensure the cash boxes are available for his/her ASB s event. Cash boxes are located in the school office and checked-out/in through the use of an Advisor s/accountant s Cash Box Checkout Form (or similar form-see the District s web page for an electronic copy). See the Cash handling and Deposit section for more information related to cash box use. 1. If an event is to begin after during office hours: a. An advisor is to receive boxes from the school office before the close of business hours either the day of (for same day events) or the day before an event begins (for events occurring over the weekend). 2. In the case that cash boxes are checked-out in advance of an events: a. The advisor is to place cash boxes in his/her locker on school grounds until the event begins. Advisors are never to have cash boxes in his/her classroom, at his/her desk, or at his/her home. Procedures for During the Activity or Fundraiser The safeguarding (from theft) and control (to ensure proper use and handling) of cash and inventory is of paramount importance to ASB students and advisors. 1. ASB students and advisors are responsible for ensuring the proper use of materials and inventories. Students should remember that ASB materials and inventories have been purchased with public funds and as such students and advisors have a responsibility to safeguard and use them responsibly. 2. In general, students should exercise good judgment and demonstrate good behavior while carrying out activities and fundraisers in such a way that: a. The purposes of the District and their ASB are accomplished. b. They do not detract from the success of the activity or fundraiser

61 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 c. They do not impair the dignity of themselves, their ASB, the school or the community. Inventory / Cash Management 1. In General 2. Receipts a. Acceptable forms of cash receipt at District schools and school functions are as follows: i. Cash. ii. Check. iii. US money order. iv. Traveler s check. Note: All checks that are to be received by mail should be routed to the office manager. Note: All checks received by ASBs at events should have complete memo fields noting the name of the ASB and activity, and they must be endorsed upon receipt. Note: PayPal transactions are not approved for District ASB purposes. b. All merchandise not checked out to students for sale is to remain in a secure area. i. Only district employees are authorized to have keys to restricted safes, cabinets and rooms. c. Sales receipts, inventory records, and inventory check-out/check-in information form the basis of an ASB s financial record keeping. These records allow for the control of cash and inventory and protect both students and the advisor. d. Sales shall be recorded on sales receipts or sales receipt sheets. i. Sales receipt records allow ASBs to prevent or identify inventory or cash loss as follows: 1. The difference between the beginning value of (quantity X Sales Price) and ending value of inventory counted should be explained completely by sales receipt records. ii. If you do not already have multi-part sales receipts, you can request them from the BSD Accounting Office. iii. For an example of a Sales Receipt Sheet, see the BSD Sales Receipt Sheet on the District s web page. e. Another important reason to use sales receipts is to allow for the return and refund of purchases people make at fundraisers/activities

62 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 i. Example: If someone buys a $40 piece of art from an Art Club s end of year sale and later wants to return it, a sales receipt will allow the school accountant to know that that person actually purchased the product and may legitimately request a refund via petty cash or BSD check. See the Refunds section of the manual for more information. 5. Inventory Check-out / Check-in Sheets (see the District s web page for an electronic copy. Also, an Excel version of the sheet is available online for your convenience) a. The use of Inventory Check-out and Check-in sheets allows for ASBs to prevent or identify the loss of cash and inventory as follows: i. Requiring students to check inventory out before the sale and in after the sale allows for ASBs to know exactly what items and quantities were assigned to students. The value of inventory checked out must equal the value of inventory checked in plus cash receipts turned in by the student. If they don t, inventory or cash may have been lost and students may be held responsible for the loss. b. A complete check-out/check-in sheet allows for the ability to reconcile beginning inventory to ending inventory as follows: i. The value (quantity X price) of checked-out inventory should equal the value of checked-in inventory + cash receipts. ii. If checked-out inventory does not equal checked-in inventory + cash receipts, either there was a record error, a miss count, inventory is missing, cash is missing or items were sold at a price lower than expected. 1. Students are never to change the price of items during sales. 2. Prices can be changed only at after school/weekend ASB events AND under the supervision of a trained adult or advisor. a. In the case that prices are changed, adults/advisors must be sure that sales receipt records are being used and that each sale s quantity and price information is accurately recorded so that a reconciliation of the change in inventory level can be performed. iii. In the case that a loss has occurred, students and supervising adults are to bring the loss to the attention of the advisor as soon as possible. The loss should be discussed with the ASB and school ASB accountant in order to prevent future loss. c. When students are selling during the school day, it may be impractical for the ASB teacher/advisor to physically supervise the sale as this would interfere with his/her instructional responsibilities. However, inventory control must be maintained. As such, when sales take place during the school day, students and advisors must complete and sign an Inventory Check-out Check-in Sheet to help control inventory and cash

63 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/ Cash ii. Note: Do not allow students to receive product until the checkout sheet has been completed. Do not all students to checkout inventory a second time until inventory previously checked out has been checked in or cash has been turned in lieu of inventory sold and the check-in portion of the form has been signed by the student and the advisor/supervising adult. f. When Students and adults are selling inventory after school hours or on the weekend, check-out/check-in sheets are not required provided: a. Cash Box i. A pre-sale inventory count is performed. ii. Students are under constant advisor or trained ASB adult supervision. iii. Sales receipts or sales receipts sheets record the quantities of all items sold and at what price. iv. Inventory is never being handled by students alone. Inventory must always be in the care of an advisor or trained ASB adult. v. There is a post-sale inventory count. i. Pre-event cash box change counts are recorded on the Advisor s/accountant s Cash Box Sheet. 1. Cash boxes must be returned to the accountant after the event with the same changes included at checkout. ii. Cash boxes are checked out from the advisor to specific students named on the advisor s cash box sheet. That student is responsible to see that the same change checked out is checked in. He/she may be financially responsible for any loss. b. During the Event i. Cash boxes should be inspected to ensure that they are functioning properly before each sales activity. ii. Cash is to be collected only at appointed times and places and only with the use of cash boxes. iii. Cash boxes are never to be shared across shifts or between students/adults. Each seller alone is responsible for the cash in a cash box. iv. Each day, cash boxes are to be cleared of sales proceeds (leaving in the box the change that was in it at the beginning of the day). 1. In order to be able to reconcile inventory and cash by student, a record of each student s daily cash receipts shall be recorded each day by the

64 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 advisor on a Cash Receipts by Student By Day spreadsheet (see the District s web page for an electronic example of this spreadsheet). v. The advisor is to make daily cash deposits after recording daily receipts by student (see cash deposit below) c. After the Event i. Cash boxes are turned into the advisor. ii. The advisor completes a final cash deposit. See below for cash deposit instructions. iii. The advisor is to return cash boxes to the school ASB accountant and complete the return portion of the Advisor s/accountant s Cash Box Check-out Sheet. See the District s web page for an electronic copy. iv. A post-activity inventory count and reconciliation is to be performed. See below. Procedures for After the Activity or Fundraiser Cash Deposit Moneys receipted are to be kept in a cash box at all times and turned in to the advisor immediately at the end of a sales shift. In the case of individual-type sales where students are selling off campus door to door, students are to turn cash receipts into the advisor daily in a sealed envelope with the following information: 1) ASB name, 2) ASB sale name, 3) student name, 4) turn-in date. See the Individual-type fundraiser section for further information about procedures for this type of sales activity. In any case, cash it to be turned in intact to the advisor and the advisor is to deposit cash received with the school ASB accountant or school safe each day cash is received. 1 Cash Boxes: cash boxes are to be returned to the advisor or school accountant at the close of each shift/day/event. If the cash boxes are in use after business hours, after cash counting and recording have been completed the advisor is to secure cash boxes in his/her locker until they can be returned to the accountant / manager during the next business day. 2 Cash Deposit: each day cash is received and cleared from cash boxes, advisors are to record: a. The total daily cash deposit amount on a daily deposit record (for an example, see the BSD Advisor s/accountant s Cash Receipt and Deposit Record on the district s website), and b. Daily cash receipts by individual on a Cash Receipts by Student By day spreadsheet (see the District s web page for an electronic copy). c. In the case that the cash is to be deposited after business hours, advisors should deposit cash in the school safe in a clearly labeled and sealed envelope. Envelopes should: i. Be secure (large enough and strong enough to contain cash and sealed)

65 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 ii. Contain all cash received by student sellers that day. iii. Contain a complete daily deposit record. iv. Contain unsold tickets (see ticket sales below). v. State the following on the outside of the envelope: 1. ASB name. 2. ASB event name. 3. Deposit date. a. If you write the value of the contents (tickets or cash) on the outside of the envelope, care should be taken to keep such information away from general view. 3 See the cash handling section of this manual for more information related to cash handling and deposit. Post-Event Inventory Count and Reconciliation At the close of each fundraising activity, a reconciliation of cash received to product sold shall performed by advisors and supervised students to ensure all cash is in the ASB s custody and accounted for and that the decrease in inventory is due to products sold and paid for. At the end of each fundraiser the advisor shall reconcile inventory and cash as follows: 1 By Individual 2 By Event a. There is a record of inventory checked out to, cash received by and unsold inventory returned by each student on the each event s Inventory Check-out/Check-in sheet). b. At the end of the sales event, each student is to return unsold inventory to his/her advisor, count it and sign for it. c. The combined worth of the value (sales price X quantity) of returned inventory and of the cash receipted by students throughout the sales activity must equal the value of inventory checkedout to him/her. 1. Advisors are to count inventory and cash receipted at check-in and sign for both on the checkout-/check-in sheet. 2. If a shortage of cash or inventory is discovered, advisors are to investigate and correct the error or loss immediately. 3. If a loss of cash or inventory did in fact occur, the responsible advisor and students should discuss the loss with the ASB accountant to prevent future loss

66 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 a. Collect the sales receipts, sales receipt sheets and/or inventory check-in/check-out sheets used throughout the activity/fundraiser. b. Summarize the quantity of each item sold. Required information is listed on the receipt and check-in/check-out records. c. Record inventory sold, by item, on an inventory tracking tool. d. Perform or supervise a post-sale inventory count. e. Record inventory levels per your count on the inventory tracking tool. f. Beginning inventory counted plus purchases made since count (if any) less inventory sold (per sales receipt of check-in/check-out records) should equal the inventory physically counted. g. If ending inventory counted does not reconcile to beginning inventory counted, advisors are to investigate and correct the error or loss immediately. h. If a loss of cash or inventory did in fact occur, the responsible advisor and students should discuss the loss with the ASB accountant to prevent future loss. Final Accounting of Fundraising At the close of a fundraisers daily activities, ASB officers and advisors should: 1. Verify that all inventory, sales receipt and cash deposit records been signed (if applicable) and collected. 2. Ensure that all inventory and cash is accounted for by following the inventory and cash procedures above. 3. Return all unsold inventory to a secure area for safekeeping. 4. Return all unsold product to the vendor for credit as soon as possible. Do not delay returns as some merchandise has a shelf life. 5. Enter all actual cash receipt data and event expense data in the budgeting tool (such as the BSD ASB Budget by Event Template Excel spread sheet (see the Budgeting section of this manual) in order to complete a profitability analysis and a budget to actual analysis. 6. After calculating activity/fundraiser profitability, students should provide copy of the record to the school ASB accountant. a. For example, ASB students and advisors may an electronic copy of the BSD event budgeting tool referred to above to the accountant. 7. As soon as possible, ASB secretaries and treasurers should discuss lessons learned from the activity their respective ASB s, advisors and school ASB accountants in order to improve the operations and control of future ASB activities and fundraisers. Please record these findings, including their plans

67 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 for correcting any issues, in their activity/fundraiser s file and inform the District accounting office in the case that guidance should be improved. 8. To facilitate ASB s providing the District with feedback regarding ASB procedures and controls, please use the ASB Manual Amendment Request Form (see the District Web Page for a copy of this form). Ticket Sales 1. Only pre-numbered tickets are to be used. 2. Tickets are to be treated as cash and kept in a safe or cash box at all times. 3. Tickets should be sold in only in one location at a time. 4. See the Ticket Sales section of the manual for details concerning the approved format for tickets sold at/for District events. 5. When tickets are received from the printer: a. A Master Ticket Listing is to be created in electronic format. This is a simple spreadsheet prepared in Excel. On this listing, create a row for each ticket received from the printer by listing tickets in sequential order vertically on the spreadsheet. For each ticket number, have student information in columns to the right as follows: i. Ticket number. ii. First name. iii. Last name. iv. Student #. v. Guest if applicable. 1. If a student buys a ticket for a guest, the guest s ticket should be the ticket in the sequence immediately following their own. In the record of the ticket being given to the guest, write down the host student s identifying information in the first name, last name and student ID # fields then write Guest in the guest column. a. Tickets should never be sold to non-school students unless they have been approved by a principal, vice principal or athletic director. vi. Dinner Selection (if dinner is going to be served). vii. Table # ((if dinner is going to be served)

68 BSD ASB Manual Activities/Fundraising - ASB Effective Date: 9/1/2011 b. Excel Tip: Remember that you can fill in the numbers of a sequence by selecting a set of sequential numbers in a spreadsheet (figure 1 below), placing your curser at the bottom right corner of the selection, clicking the plus sign, and then dragging the selection down until the complete sequence has been automatically listed (figure 2 below). Figure 1 Figure 2 6. TIP: When selling tickets: i. This Master Ticket Listing is to be used to record each ticket sold or given to the school principal for low income students. ii. In the case that a computer is not available where/when tickets are sold, ASBs are to print out the listing and record sales records or records of which tickets are given to the principal for low income students on a hard copy and be added to the electronic copy for the ASB s convenience at a later time. a. Do not issue a ticket without complete payment and a school ID card. Remind students to bring their ID card to the dance as long lines may result because dance door people will have to look them up individually. b. Make sure the ticket given to the student and the number entered in the spreadsheet match. c. If someone is buying two tickets, one per them and one for a guest, write the student s name on the back of the ticket. Write that person s name and guest on the other ticket so that the student knows which ticket belongs to whom. d. Have every student sign a memo or contract that states that they will abide by school dance policies or be excused from the dance. e. If take a copy to turn in later, write their ticket number on it so that you will be able to on it their ticket number - makes it easier to record later). 7. When tickets are sold or given to the principal for low income students, for each ticket in the sequence, ASBs are to record the following on the Master Ticket Listing: a. Whether it was given to the principal for low income students (i.e., Low Income ) or whether the ticket was sold. b. Purchasing Student Name