ASB_Dos_and_Donts_Training_1
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Transcript ASB_Dos_and_Donts_Training_1
T.R.U.S.D.
Do’s & Don’ts of Student Body
Presented By: Denisa Marquez
Transportation and Field Trips
Travel
Budget code for transportation being charge to Student
Body 01-0000-0-5800-LOC-1375-1000-000-899
When PTA or Booster is paying the bill directly please
make sure to put that in the “Send Bill To:” Section with
their contact information.
Make sure you get a confirmation from transportation,
you are not guaranteed your bus with out it
Pre-Approval on All Field Trips
You can not plan a field trip with out the
approval of your principal
After principal approves the trip, if you plan
on fundraising or paying for items out of
ASB you must get Student Councils Preapporval.
All out of state out of country will require
Board Approval after the above steps have
been followed.
Deposits with
Revenue Remittance Form
Every deposit must have the original rev form
attached to the back up. Carbon copies can be
distributed as directed
Must have 3 signatures (one on each line)
Counted in dual control at all times
Supporting documentation
To order more deposit supplies email
[email protected]
Cash Receipt Controls
Pre-Numbered tickets for all sales at events with ticket count sheet
Dances
Entertainment Events
Car Washes
Athletic Events
Festivals
Cash Register for store type sales
Student Stores
Concession Stands
Athletic Events
Pre-Numbered Receipt Books for all receipt transactions
Yearbook Sales
Sale of Advertising
Clothing items
High Dollar Items
Tally Sheets or Sales Logs for Designated Activities
Dance Snack Bar
Car Washes
Festival Snack Bar
Garage Sales
Entertainment Books
Cash Receipt Controls
Safeguard and check out with a log
Ticket Rolls
Receipt Books
Make sure advisors return at audit time
Unused ticket Rolls
Receipt Books with carbon copy of all the receipts
intact
Cash Receipt Controls
Count Cash in Dual Control Every Time
Pre-Numbered Revenue Remittance Form
Submit to the ASB Bookkeeper
Cash/Checks
• Include Copies of all Checks to Deposit
Pre-Numbered Revenue Remittance Form
• Completed with two signatures-Bookkeeper will be the 3rd
signer
• Must stay and count money with bookkeeper. Never drop off
money and leave
• Total on form matches total revenue submitted
All required back up for the deposit
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Tracks Close Out Report
Tally Sheet/Sales Log
Ticket Count Sheet
Copies of the Pre-number Receipts
Copies of Catalog Order Sheets
Allowable Fundraisers
Ed Code Section 48932 States that the
board or appointed person must authorize
all fundraising before it occurs
All clubs and sports must fill out a fundraiser approval
form before raising funds
Donations must have a Donation Form filled out and
signed by Advisor, Bookkeeper, and Principal
Allowable Fundraisers
Things to consider:
Educational Experience
Voluntary
Frequency/Schedule
• Food Fundraisers during the day must be on the four
food days submitted on your calendar to the district
Safety
Legality/Insurance
Profit or Loss
Allowable Fundraisers
Athletic Events
Concession Sales at Events
Student Store
Entertainment
Advertising
Car Washes
Cultural Fairs
Limited Food Sales
Donations
Art Auctions
News Papers
Catalog Sales
All Food Fundraisers must be approved by Nutrition
Services Prior to the event
Fundraisers that work
Cookie Dough Fundraisers
Make sure you say you will pass out cookie
dough it raises profit to 50%
Make sure you ask the vendor for refrigerator
storage. This should be included at no extra
cost
Entertainment Books 50% Profit
Smencils Cost $0.55 Sell $1.00 = $0.45 Profit
1 case of 500 Smencils = $225 Profit
Fundraisers that work
Chocolate Bars
Birthday Announcements $5.00
ASB Stickers for discounts on
Dances/Games
Consider not allowing other athletes in free to
games (other than their current sport), they
should have to purchase the sticker like
everyone else.
Unallowable Fundraisers
Raffles and Games of Chance
Rental of District Property (Parking lot fee)
Competitive Food Sales
Food Sales during the school day that do
not meet the nutritional guidelines
Title 5, CA Code of Regulations, Sections 1557515578
Clarifies SB’s 12 & 965
http://www.cde.ca.gov/ls/nu/sn/mbnsdsnp082008.asp
Potentially Unallowable Fundraisers
You need to check with Risk Management to
see if our insurance will cover us
Mechanical or Animal Rides
Use of Dart or Arrows or other weapons
Objects Thrown at people
Dunk Tanks
Destruction of Objects
Trampolines
Fireworks
Fundraisers
Ask questions first if you are not sure
Principal
Business Office EXT 50132
Risk Management EXT 50121
Student Store
Only Student Body or ROP program are allowed to run
the daily sales of a student store
Funds must be used for the greater good of the entire
student body
Food Sales are limited and Not recommended
3 Food Types – All Food Items must be approved by Nutrition Services
Non-Competitive
Meet Nutritional Guidelines
Must follow all internal controls/processes/sales tax
Cash Receipts
Daily Deposits
Inventory
Sales Use Tax
Check Request
All expenses must be Pre-Approved by Student Council
Before orders are made you must ask for an invoice to attach to the
check request BEFORE you place the order
If items are ordered with out Pre-Approval by Student Council the
person who ordered the items is fully responsible for returning or
paying for the items out of their own pocket
When purchasing items at a store you must first submit a request to
student council for an “up to amount”. Once that amount is
approved you are ok to buy items “Up To” the amount that was
approved. When you have your receipt you then attach it to the
Check Request and adjust the amount to match the receipt and
submit for reimbursement
If you go over the request you will need to submit the receipts for
approval and hope that they will reimburse you the full amount
Student Council is only responsible to reimburse items that have
been pre-approved
Student Council must document all expense approvals in their
minutes and submit copies of all minutes to the ASB Bookkeeper
W9’s & Service Agreements
ALL CHECK REQUESTS TO VENDORS
MUST HAVE A W9 AND A SERVICE
AGREEMENT IF APPLICABLE FOR THE
CURRANT TAX YEAR (JAN TO DEC)
Unallowable Fees
Title 5, CCR,Section 350
A pupil enrolled in a school shall not be required to
pay any fee, deposit, or other charge not specifically
authorized by law.
Can not charge for class supplies,
extracurricular activities and memberships
Gym or Physical Education Clothes
E.C. Section 49066
Allowable Fees
Transportation to and from school
E.C. Section 39807.5
These fees can not be deposited into ASB
Lost or damaged books or other district property not to exceed
$16,650
E.C. Section 48904
These fees can not be deposited into ASB
Materials can be sold to a student for property the student has
fabricated from such materials for their own use
E.C. Section 17551
Wood shop projects
Food products that they get to take home
These fees can not be deposited into ASB
Field Trips and Excursions
E.C. Section 35330
These can be deposited into ASB if it is a club or athletic field trip not a class
field trip
Allowable Expenses
In compliance with the Board Policy
Must be legal
Can not gift public funds
For the students general welfare, morale,
and educational Experience
Outside what the district should provide
from their own general funding sources
Must be Pre-Approved by Student Council
Allowable Expenses
Field Trips/Excursions
Extra Curricular Activities/Athletics Costs
Student Store Products
Entertainment Costs
Class/Club Parties
Scholarships that have been donated to
the school for the sole purpose of being
used for a scholarship
Prohibited Expenses
Salaries/Supplies of the District Responsibility
Repair and Maintenance of District Equipment and Property
Items for Employee Personal
Faculty Meeting Costs
Parent or Outside Group Costs
Large Gifts/Awards (over $20)
Cash Awards/Gift Cards
Donations to Charities or Needy Families (Considered Gift of Public
Funds)
Suggestion – Collect only checks made out to the Charitable Organization
and send them all in with a letter from the school and their best wishes. This
way the funds do not go through ASB
Scholarships
Only allowed when the funds have been donated to the school for that
specific purpose. (Considered Gift of Public Funds)
Petty Cash and Cash Advances
Not Recommended – High Risk to
Employee and School Site
District Policy is No Advances through
ASB
Only exception is for gate start up cash
Check can only be cut in admins name
Admin is personally responsible for the return
deposit of the exact amount given for start up
Do not use cash to pay invoices, ticket takers,
or vendors
Associated Student Body
Audit Findings with Advisor Training
Goal with advisor training
No findings on receipt of cash (pre-numbered
receipts tally sheets or sales logs)
Physical inventory maintained with advisors
Fundraiser Maintenance
Donation Forms Completed
Trained on Track Sales
Importance of preparing Budgets and Carry Over
Requests each year
Associated Student Body
Bluebear Accounting Software
Schoolbooks
GL Maintenance
Vendor Maintenance
Monthly Bank Reconciliation
Year End Audit Reports
Tracks
Customer/Item Maintenance
Fundraiser Maintenance
Inventory Control
Equipment Tracking
Track Sales
Web Viewer
Principal Oversight
Student Council/Advisor Oversight
Associated Student Body
Bluebear Accounting Software
Web Store
Parents can purchase items online using a credit card
Advertise easy way for community and parents to donate
money to your school
Funds are deposited into individual ASB bank accounts to
the designated club
Integrated with Tracks and Schoolbooks
Deducts from item inventory in Tracks
Posts transactions to Tracks and Schoolbooks
Sites can use for registration
Cuts down on lines on registration day
Convenient for parents who can not attend
Card Present using SQUARE
If you want to use SQUARE on your
campus you must set up a meeting with
me in order to set up an account and go
over the rules and regulations
Option #2 you can purchase a card swipe
that works with the Tracks program
Who is Involved?
Governing Board
Superintendent
Business Office Staff
Principal
ASB Bookkeeper
Student Council
ASB Advisors
Auditors
Food Services
Who is NOT Involved?
Booster Clubs/ PTC/PTA/Parent Guild
Not Legally Part of the School or District
Not Included with the Annual Audit
Separate Tax-Payer I.D.
Funds are not controlled or mixed with ASB Funds
Can not fundraise on campus unless the Governing Board Approves E.C. Section 51520 & 51521
Staff Activities
Sunshine Funds
Hospitality Funds
Principal Account
Staff Shirts Etc.
Staff Food for Meetings
Foundations or other Non-Profit Organizations
Can not raise money for Non-Profits through ASB
Can not take donations with the intent to donate to a Non-Profit through ASB
•
Example: Red Cross or Breast Cancer
All Boosters and Parent Groups must fill out a form to be
approved by TRUSD to have a presence on our school sites.
Starting a New Club/Sport GL Account
Formal Application Process to be Approved by
Student Council and the Principal
Must fill out new club application
Submit Constitution and Bylaws (samples can be
found in the FCMAT Associated Student Body
Manual
Once they are approved the documents are
submitted to the ASB Bookkeeper to set up a
new Trust Account
Elementary Schools would email me the new GL
they wish to start and I would add it to
Schoolbooks
Record Retention
ASB Constitution, Bylaws, and Charters
Permanent
Club and Council Minutes
4 Years
Budgets
4 Years
All Financial Statements, Banking Transactions,
deposit records, expense records
4 Years
Principal’s Responsibilities
Communicate and Enforce Policies and
Processes
Appoint Club Advisors
Verify Student Council is in Place
Supervision
ASB Bookkeeper
ASB Advisors
Validation of Expenditures
Work with District Business Office
Report Suspected Fraud/Abuse
Bookkeepers Responsibilities
ASB Funds
Safeguarded at School Site
Timely Deposits with the Bank
Maintain Financial Records
Reconcile Bank Account Monthly
Ensure Laws and Policies are Followed
Report Suspected Fraud or Abuse to
Principal and Business Office
Student Council’s Responsibilities
Organized ASB
Hold Regular Meetings and make sure all clubs can attend
Oversees Student Clubs
Authorized Fundraising
Adopts Annual Budget
Picks the Annual 4 Food Days and submit a copy to the Business
Office
Approves Carryover Requests
Approves Expenses from all Clubs/Sports
Prepare Formal Student Council Minutes for each meeting and
submit a copy to the ASB Bookkeeper
Primary Authority
Represents the Entire Student Body
Advisor’s/Coach’s Responsibilities
Supervises the Day-to-Day
Works with Students and ASB Bookkeeper
and Principal
Ensure Adequate Internal Controls
Helps Students Prepare Annual Budget
Commonly Asked Questions
Q: Why must I complete all this
paperwork for a fundraiser?
A: All Fundraisers must be properly
documented for internal control reasons.
This documentation protects all the people
involved in the fundraiser as well as the
assets of the school and district. Finally, it
provides us with the required adequate
audit trail.
Commonly Asked Questions
Q: Our school sales ASB discount cards
and Athletic Passes. Is this allowable?
A: Yes, discount cards or stickers which
are sold to allow a student to attend
events free or at a lesser charge are
allowable. You can not charge for the
ASB card it’s self. Only for replacement
cards. Only the discount option can be
sold.
Commonly Asked Questions
Q: Our high school requires its AP students to
prepay non-refundable AP exam fees. These
fees are kept in an ASB account. Shouldn’t
these fees be processed through the district’s
regular budget system?
A: There is no legal law that I could find that
specifically mentions this. However it is district
policy that all AP funds are deposited as a WHIZ
ticket to the business office using budget code
01-0000-0-5800-LOC-1750-3160-000-111
Commonly Asked Questions
Q: Can I hand out Gifts/Awards?
A: Previous legal opinions have been yes, in
De Minimums or trivial amounts smaller than
$20. FCMAT’s opinion says no gifts or awards
in any amount. District ASB Policy is yes as
long as it is under $20 and you are not
purchasing gift cards. You can Gift/Award a big
item if the items are donated. You can not raffle
them off, that would be a game of chance. You
do have the option of purchasing gift cards
through the General Fund.
Commonly Asked Questions
Q: Can we save our left over Class of
2009 money for our 10 year reunion?
A: No. Funds for alumni groups are not
allowed. Funds raised by students should
be use on the behalf of those students
while at school. Alumni are no longer part
of the student body.
Where to go for help
Denisa Marquez 916-566-1600 ext. 50132
Cell is best form of contact 916-716-0836
Nutrition Services 916-566-1600 ext. 50502
2012 FCMAT Associated Student Body
Accounting Manual
It can be accessed and downloaded from
www.fcmat.org
http://wwwstatic.kern.org/gems/fcmat/asbmanual2009.pdf
www.cada1.org
www.cde.ca.gov
Twin Rivers Unified School District : Departments-Fiscal Services
Associated Student Body
Questions???