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ASOTIN MIDDLE SCHOOL/ HIGH SCHOOL

ASSOCIATED STUDENT BODY

ASB CLUB ADVISOR'S HANDBOOK

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Table of Contents

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..3

Advisor Job Description . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4

Club Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4

Private Monies. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5

Fundraising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6

Fundraising Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8

Fundraising Facts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

General Guidelines. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11

Restriction and Pitfalls. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Gambling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Sales Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

Fundraising Quick Check-List. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

Approved Fundraisers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Example Fundraiser

Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

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INTRODUCTION The Asotin Middle School and High School believes that student activities, outside the regular

curricular program, are an integral part of its complete educational program. Student

involvement in these programs can add to their educational experience and meet needs that may

not be provided for by the curricular program.

Advising student activities requires time and effort. In the case of an ASB club or class advisor,

the time and effort are essential if the club/class is to operate for the benefit of its members, the

school and the community.

The job description for an ASB club/class advisor is included in this manual. Advisors should

read, or re-read, it carefully. It must be emphasized that supervision of the student group is a

requirement. Students should be encouraged to participate fully in all phases of club activities -

from planning to record keeping. However, they cannot be expected to manage their club/class

and activities without advisor supervision. The students must be taught the correct ASB

procedures and advisors must carefully monitor the students' use of these procedures.

This Activity Advisor's Manual is designed to provide the information necessary to properly

advise an ASB club/class. The end result should be a club which operates within state

guidelines, and whose record keeping meets with approval from the state examiner's office.

WHAT MAKES IT ASB??

It is an ASB activity or fundraiser if:

Students are involved and

The School District or School name is used and

It is conducted on or off school property and

It is done with the approval of the School Board or their designees.

When all of the above are in place, funds raised must be deposited to the

Associated Student Body Fund.

The School Board has authority over Associated Student Bodies. ASB is subject to the same

laws as other funds of the school district including accounting procedures, budgets, and warrants.

[RCW 28A.325.120] (WAC 392-138-013)

WHAT IS NOT ASB??

Anytime that credit for a class or graduation is earned the activity is no longer ASB and all funds

must be handled by the general fund.

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CLUB/CLASS ADVISOR JOB DESCRIPTION POSITION DESCRIPTION (General Statement) The club or class advisor has the responsibility of providing general supervision and leadership to the sponsored club or class. POSITION GOALS (RE: Program Goals) To provide necessary leadership and support to the sponsored club or class to facilitate achievement of its goals and objectives. SPECIFIC DUTIES, RESPONSIBILITIES l. Coordinate and schedule activities 2. Schedule meetings 3. Serve as resource person 4. Supervise handling and accounting of funds (Financial records, purchase requests) 5. Supervise and chaperone activities 6. Supervise election of officers 7. Supervise fund raising activities 8. Supervise transportation arrangements 9. Help with problem solving and conflict resolution

QUALIFICATIONS REQUIRED Rapport with students; interest in activity; and willingness to spend time and effort.

ASSOCIATED STUDENT BODY (ASB) CLUBS Club Definition An ASB Club is defined as any extra-curricular organization. This covers a wide variety of activities including athletic teams, freshman through senior classes, yearbooks, music clubs, etc. All club business is conducted using an assigned account number. Each club's account, deposits of revenue and expenditures, are recorded separately in the general ASB ledger by the high school bookkeeper.

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Private Money Expending ASB money for charitable donation, scholarship or student exchange may only be made from legitimate ASB Private money. Fundraising: Effective June 8, 2000, RCW 28A.325.030 was amended to permit student groups, in their private capacities, to conduct fundraising activities, including the solicitation of donations

to fund scholarships and student exchange programs

to assist families who have experienced a catastrophe

to fund community projects Under certain criteria this money is considered to be non-associated student body funds and is not public money (Section 7, Article VIII of the WA State Constitution). However, if conditions are not adhered to, money collected will become ASB public money and may not be used for the above purposes. (See WASBO ASB Procedures Manual, Private Money Section) 1. A school board policy must be in place which permits fundraising for charitable activities. 2. Proof must be available to verify that the proposed beneficiary is a legitimate charitable organization or cause 3. Student Council must give prior approval for collection and expenditure of private money (include a line item in the budget for charitable fundraising) 4. Additionally, an Administrator must approve the fundraiser in writing ASB

Fundraiser form with proper signatures and information due prior to the start of any fundraising event.

5. Contact the ASB Coordinator prior to any collections for guidance in following required district policies and internal control procedures.

6. Public Notice must be given before beginning any private money fundraiser to identify the intended use of the proceeds (be specific) that collections are exclusively for that purpose that they will be held in trust by the school district until disbursed all publicity must state the above information

7. ASB Private Money must be held in a Trust Account within the ASB Program Fund or in an ASB numbered account in the 600(0) series.

8. Documentation for receipt of any donations is essential. Follow district procedures regarding cash receipting, depositing (intact as received), record keeping, inventory control and final reconciliation.

9. Approval for payment of the proceeds must be in writing. Attach a copy to each purchase order requisition or voucher as back-up documentation for payments made through the accounts payable process.

10. Charitable Fundraising is a private activity; school district funds may not be used to offset, front-fund or pre-pay expenses including start-up costs. The district is to be compensated for any direct costs associated with the fundraiser.

11. The transfer of public funds to a private money account in the 600(0) series is not allowed nor can money be transferred to a public money account from a private money account.

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12. Money collected must be disbursed or spent as advertised The primary ASB director must approve all private money fundraising.

FUND RAISING Organizing Raising funds for your club's use can be an exciting and rewarding experience for you and your club members, or it can be a confusing event for all concerned. The key to holding a successful fund raiser is ORGANIZATION. You and your club must have a plan before you undertake such an activity. ALL FUND RAISING ACTIVITIES, CONTESTS, AWARDS, PRIZES OR GIFTS MUST HAVE PRIOR APPROVAL OF THE PRINCIPAL AND THE STUDENT COUNCIL TO BE ADDED TO THE FUND RAISING CALENDAR. Getting Started The following questions are excellent ones to ask of your group before it makes a decision on the type of fund raiser to use:

l. Is the project fun? 2. Does it involve outside help? 3. Has it worked before? If not, could it with a different

approach? 4. Are we all behind the idea? 5. Can we accomplish our goals?

Money Management Money problems due to lack of proper record keeping and/or supervision of the fund raiser are not pleasant for anyone involved in the sale. Avoid these problems by following these guidelines:

l. Work closely with the school bookkeeper. 2. Make sure she knows the dates of the sale and the sales

procedures you will use. 3. Set up a system for daily records of deposits and payments. 4. Deposit money DAILY. All coin MUST be rolled if possible. 5. (Optional) Assign one student to maintain all revenue records

for your sale. 6. (Optional) Assign one student to maintain all sales records

(which student has what) of each salesperson.

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7. If several fund raisers are conducted during the school year, students should be rotated on the above duties as much as possible. 8. All money must be counted by the advisor and turned in with an ASB deposit slip DAILY. Deposits must be deposited “intact”

CASH HANDLING PROCEDURES

RECEIVED AFTER HOURS

The following guidelines will be used when advisors take cash for a late night or weekend

activity.

1. Check out cash from ASB Secretary along with a lock bag and key along with the drop

box key to Twin River National Bank.

2. After the activity all cash will be counted and locked in the lock bag and dropped at Twin

River National Bank, Asotin Branch.

3. Return the lock bag key to the ASB Bookkeeper the next school day.

4. ASB Secretary will verify the cash, deposit the receipts and return the petty cash to the

vault.

The only exception to these procedures will be if the advisor has access to a district-approved

safe that the cash can be locked in until the next school day.

Limitations Sales of goods and/or services conducted by students under the auspices of the school will be on a voluntary basis only and that such be free of coercion for students and/or parents to sell or buy the items offered. Parental Permission The Parent Permission letter (Forms) will inform parents that their student is responsible for any and all goods checked out to them. When the fundraiser is complete, all unsold merchandise and money collected must be returned to the Activity Advisor for deposit with the ASB Bookkeeper. Advisors are to obtain parental permission before assigning goods to students to see. This letter explains student liability and allows parents to approve or disapprove of participation. Theft can be a problem in any fund raiser. Keep goods and money in locked areas. Turn in money daily so that large amounts of cash do not accumulate. Do not allow students to take cash boxes out of supervised areas. Do not allow students to make charges of any kind.

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FUNDRAISING PROCEDURES

Prior to the Sale

1. Obtain Fundraising Approval - All forms are available at the end of the handbook, online, or from the ASB Bookkeeper. All fundraising must be approved by the ASB Council

a. If a fundraiser is denied the club could appeal to the Superintendent b. Consequence for not completing Pre Approval, deposit, PO prior to purchase,

and Reconciliation would be: 1st offense - 15% of profits to general ASB 2nd offense - cannot do any further fundraising in that fiscal year

2. Select a Vendor - Before ordering any merchandise advisors will request a purchase order on the online fiscal program. If an advisor does not have access to the fiscal program a hand written purchase order will be accepted by the ASB Bookkeeper. After a purchase order is entered into the system the district office will print the purchase order and send back to the ASB Bookkeeper to obtain the proper signatures. After a purchase order is completed a copy will be given back to the advisor to place the order. There should be no orders placed until the purchase order is received by the advisor after all signatures have been secured showing approval to place the order.

3. Obtain a written agreement with the vendor - all unsold, like new, merchandise may be returned for credit. Principal has final authority to sign all contracts for ASB activities.

4. Imprest Checks - The use of imprest checks is allowed when no other means of payment is accepted. An Imprest Check request sheet must be submitted after the purchase order is requested. Advisor, Student, Treasurer, and Principal must sign the form prior to funds being distributed.

5. Awarding Prices –The vendor agreement should state that awarding of incentives or prizes will be by the vendor. The ASB Activity may be billed separately for these prizes. Cash prizes and prizes awarded will follow the nominal value regulations. In lieu of incentive prizes the activity can ask for a check to the school or a larger percentage of profit to be used for club activities.

6. When Merchandise is Received – count items received against packing slips. Sign and date the invoice and submit to ASB Bookkeeper for payment. Keep merchandise secure (locked up) until checked out to students. Receipts must show the date, items purchased, unit price and a list of students involved (when applicable). Receipt should have the name of the vendor imprinted.

7. Set Prices - be sure to include tax and shipping cost. (See compensatory tax & sales tax exemption).

8. Parent Permission is Required - This informs students of their responsibility for all products checked out to them. This agreement requires parent authorization as indicated by their signature.

9. Daily Intact Deposits – must be made with the ASB Bookkeeper for the duration of the sale.

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During the Sale

1. The Advisor or designated students are responsible for checking merchandise in and out. Use Individual Checkout Sheet. All merchandise not checked out is to remain in a locked secure area.

2. Individual Student Checkout Sheets must be maintained. Records protect both students and the advisor. Students receiving product must sign their Individual Record Sheet every time merchandise is received, Students must sign their Individual Record Sheet every time money is deposited or merchandise is returned.

Receipts and student check out sheets form

the basis of an ASB Club’s financial record keeping

Do not allow students’ additional product until previous product checkout has been reconciled!

Deposits

1. Receipts are processed through the eFund Point of Sale Program. All receipts will be emailed to the Advisors. All receipts will indicate cash or check.

2. Deposits will be turned daily to the ASB Bookkeeper.

ASB money is never to be taken home or left in the classroom

ASB money is never to be put into a private, personal bank account

TICKET SALES REPORT

1. Ticket sales must be recorded. This form makes the procedure simple. Your beginning ticket numbers will be recorded by office personnel when tickets are assigned. Check them before you begin your sale.

2. Follow these guidelines to have a hassle-free ticket sale: 3. Do not tear tickets off the rolls in advance of the sale. Each ticket should be torn

from the roll at the time money is accepted. 4. Remember, tickets represent cash and any missing tickets will be assumed to

have been sold by your club. 5. When your sale is over, record the ending number on the form and calculate your

receipts in this way: Subtract the beginning number from the ending number. Multiply the balance by the unit price. This is your total calculated receipts.

6. Count your money using a cash count form and turn both signed forms in with your money.

7. Copy of ticket sales form is included in this book that will need to be used and turned in to the office after each event. The office will maintain a ticket log and each person that takes any tickets will need to come to the office and sign for them.

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After the Sale

1. Verify all students record sheet for accuracy. List students who have not retuned product checked out to them and amount due. Submit to ASB Bookkeeper and student records clerk for collection

2. List and Count all unsold merchandise and return it to the locked secure area for safekeeping. Return all unsold product to the vendor for credit as soon as possible. Do not delay returns, some merchandise has a shelf life. Unsold items can be sold to another activity or the activity can hold a clearance sale at reduced prices. Maintain separate sale records.

FINALIZE ALL REGULAR SALES BEFORE BEGINNING A CLEARANCE SALE 3. Maintain a Fundraiser File

It should contain:

Fundraising Approval Form with approval signatures

Copy of purchase order

Copy of the invoice(s)

Student Checkout Sheets

Deposit receipts and records

List of unsold merchandise

Receipts from Return of Products

Copy of the credit memo or copy of the interactivity transfer if another activity purchases your unsold inventory

Copy of Fundraiser Reconciliation ASB Bookkeeper will keep originals of all of the above items.

Wrapping Up Your Sales

1. Set a deadline for sales and stick to it (2 weeks is recommended). 2. Request all money and merchandise be returned on the day after the sale ends. 3. Complete the Fundraising Reconciliation and return to the ASB Bookkeeper with

a list of those students who have not fulfilled their sale obligation. 4. Deposit any final money received with the ASB bookkeeper.

If a student does not return items checked out to him/her or payment for them, schools may (by law) place their name on the fine list. Students will be held accountable for merchandise or money due before grades or diplomas may be received or records transferred to other schools should they withdraw.

Inventory

1. Make an inventory list and file with sale records in the ASB Office. All inventories must be signed and verified by two people. Recommended that one be a student or could be two advisors.

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2. All fundraiser events should show a reasonable profit at the conclusion of the event. Activity Clubs should not have to absorb losses due to student negligence. Once funds are collected for items not returned they will be deposited into the proper ASB Fund.

3. Remaining inventory must be stored in a locked area and the inventory list filed with the ASB Office. Items can be sold at a later sale. They cannot be given away although they may be sold at a reduced price in a clearance sale. Maintain a separate record for each sale.

FUNDRAISNG FACTS

1. When items are issued to a student and signed for, the student becomes totally responsible for the items.

2. Losses due to spoilage or other damage become student responsibility. 3. If merchandise or money is not returned to reconcile an Individual Student

Record Sheet, that student’s indebtedness will be added to the school fine list. 4. All purchases must be made using the school district and school name.

Deliveries should not be made to personal names and addresses. 5. All funds collected must be deposited intact to the school district depository

account via the ASB Bookkeeper. 6. It is illegal for ASB money to be deposited to a personal bank account. This is

public money and must be treated as such. 7. Money that is raised as ASB Public Money may only be spent for Cultural,

Athletic, Recreational, and Social Purposes (CARS); not graded, optional and extracurricular purposes.

8. Money raised for charitable purposes is private money and must follow specific procedures (see Private Money, page 3).

GENERAL GUIDELINES

1. Nominal Value is considered to be of no more value than $25.00, as set by the Student Council in May 2001.

2. Under no circumstances are purchases to be made with cash from club monies. All purchasing must be handled by purchase orders or transfers (from club to club) through the high school office.

3. Any charges for merchandise or services incurred without approval of the above people, or BEFORE such purchasing is approved by these people, will be the responsibility of the club advisor or students.

4. In accordance with the WASBO Procedures Manual ASB Funds cannot be used to purchase flowers or gifts for students or staff. Nominal Value Awards can be given if approval is obtained.

5. Gift Certificates are a form of a cash gift and cannot be given as a prize or award. 6. Personal use is considered to be something that someone could use again for

any purpose. A certificate, inexpensive pin or athletic letter would not be considered something that is going to be used again.

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7. Summer camps may be paid for with ASB Funds. This includes drill team, cheerleading, band, or sports.

8. Students may be allowed meal money at the discretion of the advisor. All students will be allowed an equal amount for meals up to the per diem allowed by the State.

9. Per Board Policy No 2320 all student overnight or out of state travel must be approved by the Board of Directors. Obtain a Travel Request Form from the office and complete at least 1 month prior to travel for approval.

10. If meal or snacks are provided, all students in attendance at the activity or meeting need to sign the receipt or a meeting attendance roster.

11. If expenditure causes a club to have a negative fund balance, written prior approval must be obtained from the principal, ASB Advisor, and ASB President. The following criteria must be met:

a. Have a plan and a timeline to get back in a positive fund balance b. First approver ASB Bookkeeper will verify prior to approving any PO’s that the

club has the needed funds. If they do not, Fund Balance Extension form will be initiated.

c. All clubs must have a positive fund balance by Aug 31. If a club cannot have a positive fund balance:

i. Transfer would have to be approved from ASB and then the negative amount transferred back to the club in September.

ii. Per audit requirements all clubs must have a positive fund balance by Aug 31

12. No sales tables will be allowed in admissions area. Ask site manager for approval of site prior to set up.

13. No direct contact with fans in the stands during athletic events.

RESTRICTIONS AND PITFALLS Occasionally fundraisers may be a ‘little out of the ordinary’ and require additional research before a club can begin. Usually, personnel in the ASB Activities Office can help you with questions and concerns. Consult with them if you are in doubt about any aspect of your sale.

Be sure to receive authorized approval before beginning. LEGAL: Fundraisers must meet fire, health and licensing regulations. TAXES: Non-profit groups may be exempt from income taxes, but liable for sales taxes, amusement taxes, or other levies on their proceeds. RCW 82.04.3261 exempts limited ASB fundraisers from paying sales tax on fundraising merchandise (continuous fundraisers do not qualify, i.e. school store). A resale certificate must be provided to the vendor; this is to be done either when ordering or when payment is made.

INSURANCE: Special liability insurance may be required in the event property or people could be endangered by a fundraising activity. Consult the school district business office.

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CONTRACTS: Staff members such as teachers and coaches are not allowed to sign contracts with sale representatives. Check with your school district regarding authority for signing contracts. School districts have a Consultants Contract that is appropriate for most service agreements with persons who are self-employed. All tax information is required prior to payment from Accounts Payable (tax ID number or social security number; business name; phone number; business address; person operating the business, etc.) You may save time by faxing forms to contractors; remind them to fill in all portions of the form. If in doubt, call the district purchasing or accounting office for the form and proper procedures to follow. THEFT: This can be a threat to any fundraiser. Keep goods and money in locked areas. Deposit money as collected (intact) daily. Do not allow students to take cash boxes out of supervised areas. In the event of a theft the State Auditor MUST be notified and documented.

GAMBLING – BINGO, RAFFLES, CARNIVALS Asotin High School ASB DOES NOT HAVE a Washington State Gambling License. Groups may hold raffles and will be charged a percentage of the license fee at the end of each year. (WA State Gambling Commission 1-800-547-6133 or www.wsgc.wa.gov ) Licensed Raffles are required whenever raffle tickets are sold

By someone other than a member of the organization

By someone under 18 years of age Specific approval must be obtained from the Gambling Commission:

If winners will be chosen by an alternative drawing format (instead of the standard format of drawing a ticket; for example, duck race or poker run)

If tickets are sold at a discount (i.e. $5.00 each or 3 for $10.00) Restrictions that apply to all raffles:

Maximum price per ticket is $25.00

No free tickets or tickets as gifts

Tickets can not be sold on credit

Prizes must be owned by the organization prior to the drawing

Records must be kept at least one year (school district records six years)

Members cannot be paid for managing or operating the activity Age limit to buy or sell raffle tickets:

Buying: You must be at least 18 years old to purchase a raffle ticket

Selling: Persons under 18 years of age may sell tickets if the raffle is licensed

The organization’s primary purpose is to develop youth

Supervision: At least three members of the organization supervising the event are at least 18 years old, and

Management: One member, age 18 or older, must manage the event

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Raffle tickets must be imprinted with the following information OR posted nearby:

Cost per chance ($25 maximum per ticket)

Consecutively printed number on the ticket

Name of the sponsoring organization (District and School name)

Date, time, and location of the drawing

Whether or not the winner must be present for the drawing

Description of all prizes to be awarded

If the prize is a percentage of the gross receipts of the raffle, a minimum prize must be disclosed

If ticket space is restrictive, a list of prizes must be available

SALES TAX BENEFIT Exempt from Sales Tax:

Charges for admission for school events

Sales of meals/beverages to students, faculty and staff

School store receipt of funds from store activities is not a taxable event and retail sales tax is not collected. Letter of October 2, 1987, State of WA Department of Revenue states in part “...school organizations will satisfy sales tax requirements if they pay retail sales tax to their suppliers when they purchase items for [continual] fundraising purposes.

Donated items

Periodic Fundraisers 1. The exemption applies to all of the groups and clubs that operate under the

auspices of the ASB. 2. ASB Organizations may purchase the goods they will resell at fundraising

events without paying retail sales tax by providing the vendor with a resale certificate.

3. Since ASB’s are not required to be registered with the Dept. of Revenue, they can write “Nonprofit Fundraiser” on the resale certificate. Forms at end of guide. http://dor.wa.gov/Docs/Forms/ExcsTx/ExmptFrm/Resalecertificate

Compensatory Tax - If purchasing from a state or out-of-state vendor who does not

charge sales tax on their invoice, school districts by law are obligated to pay a ‘compensatory tax’ to the State of Washington equal to the local sales tax rate.

Fundraiser Order - If a purchase is for a fundraiser, specify NON-PROFIT

FUNDRAISER on both the purchase order and invoice so that compensatory tax will not be charged. Items purchased for time limited fundraising events are exempt from sales tax per RCW 82.04.3261. Yearbook sales qualify if they meet the criteria: not continuous, ordered by ASB, only contracting for binding of a camera-ready book.

Magazine Sales - According to House Bill 1279, amending RCW 82.08.02535,

ASB’s are not required to pay sales tax or compensatory tax on magazine fundraisers. And further: A letter dated March 15, 1989, from the State of Washington Department of

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Revenue states “...In the case of magazine subscriptions, ...they are acting as agents ...and are paid a commission. ...The school is not responsible for remitting any sales or use tax due to the state.”

Conditional Charitable Fundraising is now allowed by the state legislature,

RCW28A.325.030, (see Private Money, page 13-14).

ASB FUNDRAISING A Quick Check-List

Be sure the type of fundraiser is approved by school board policy

Be sure school policies and procedures are reviewed

Approval by Principal and Advisor

ASB meeting minutes indicating student approval

Selection of the Vendor

Timeline established and scheduled on the master school calendar

Group meeting to cover the details of the sale

Fundraising Activity form completed and filed in the ASB office

Vendor contract signed according to business office instructions

Parent and student Responsibility Acknowledgement form completed

Sale kick-off event

Incentives determined (No cash incentives or possible “risk management

issues”)

Individual student record sheets

Verify student record sheets and money collected

Money given to ASB Bookkeeper/Secretary on a daily basis

Purchase Order issued with student approval and Resale Certificate is attached

Initial inventory received, counted and secure

Final inventory - secure & unsold merchandise returned if contract allows

Final reconciliation of the funds raised

Final bill approved by Students, Advisor & Secretary/Bookkeeper and sent to

Accounts Payable for processing

Fundraiser sale evaluated by students

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APPROVED FUNDRAISING ACTIVITIES The following list of fundraising activities has been approved by the Asotin-Anatone School Board.

SALES SERVICE SOLICITATIONS

ASB Cards Dances Marathons

Sports Passes Yearbook Sales Solicitation Letters (1 time per year/15 letters) A list of recipients must be included with Pre-Approval

Balloon Sales Community Outreach Activities

Spirit Item Sales Youth Camp/Services

Yard Sales

Dinners/Feeds

Discount Cards/Coupons

Raffles (1 raffle = 1 event) (All gambling laws have to be followed)

Athletic Event Admission

Professional Fundraising Company Sales

Drama Productions

School Store Items Talent Shows

Food Items (in accordance with District Nutrition Policy)

Car Washes Concerts

Sports Tournaments Concessions (see page 12 item 13 for rules)

Work Days

Program Advertisement Sales

Any activity not on this list requires prior approval by the School Board. Approval MUST be granted prior to the activity date. The School Boards meets the 4th Monday of each month. Obtain a Fundraiser Approval Form from the ASB Bookkeeper to seek approval for a fundraiser not listed above. Approved: Date:_____________________________ ASB President:______________________________ Limit of 5 solicitation/profit sale fundraisers in one fiscal year. If this limit is to be exceeded prior approval shall be required from the Principal and ASB.

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ASOTIN SCHOOLS Asotin, Washington 99402 Date ________________________________________ Dear Parent: The_________________________has decided to sell _____________________ Club Name Item as a fund raiser to support activities. Certain guidelines are necessary and I ask that you read this carefully and review it with your son or daughter before the sale begins. l. The student will have total responsibility for the product. If it is lost or stolen, he or she must pay for that amount. 2. Merchandise should never be left in lockers or unattended in a classroom. 3. It is not necessary for a student to carry boxes of the product with him or her during the entire day. It is suggested that he or she pick up the product from me toward the end of school hours. 4. It is suggested that the student carefully count all merchandise that is checked out prior to signing for the product. 5. Full credit will be given to the student for any unopened merchandise returned 6. Either the merchandise checked out to your son/daughter, or the appropriate amount of money, must be returned by the end of the sale. Sincerely,

Club Advisor

*********************************************************************** I have read the sale guidelines and agree to allow my son or daughter to participate in the fund raiser. ________________________________________________________________ Parent Signature Student Signature Date

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ACTIVITY BUDGET EXTENSION

ACTIVTY NAME _____________________ADVISOR NAME_______________ ORIGINAL APPROVED BUDGET AMOUNTS REVENUE $_____________ ----------------------------------------------------------------------------------------------------------- (A) EXPENSE $_____________________ --------------------------------------------------------------------------------------------------------------------- CURRENT EXPENSES (B) $_____________________ Spending to Date --------------------------------------------------------------------------------------------------------------------- ANTICIPATED EXPENSES (C) $_____________________ Spending to end of budget year --------------------------------------------------------------------------------------------------------------------- TOTAL AMOUNT OVER BUDGET (D) $_____________________ = (B + C - A) --------------------------------------------------------------------------------------------------------------------- TOTAL AMOUNT EXTENDED TO $_____________________ = (A + D) --------------------------------------------------------------------------------------------------------------------- Explanation of Budget Extension___________________________________________ ____________________________________________________________________________________________________________________________________________

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ACTIVITY BUDGET REQUEST FORM ACTIVITY NAME ________________________ADVISOR NAME _________________________ ESTIMATED BEGINNING BALANCE $___________________ Take current balance and add/subtract the money that will be collected/spent for the remainder of the school year. ANTICIPATED INCOME List all anticipated income for the coming year from all projects/Fundraisers. Examples of revenue: dance, trips, fundraisers, uniforms, workshops, competitions, camps, including money collected from students. ______________________________________ $_______________ ______________________________________ $_______________ ______________________________________ $_______________ ______________________________________ $_______________ ______________________________________ $_______________ (Add) TOTAL INCOME $__________________ EXPENSES List all anticipated expenses for the coming year. Include all related fund raising expenses. Remember, you cannot spend more than your budgeted expenses. Examples of expenses: fundraiser expenses, project cost, travel. ______________________________________ $_______________ ______________________________________ $_______________ ______________________________________ $_______________ ______________________________________ $_______________ ______________________________________ $_______________ (Add) TOTAL EXPENSES $__________________ (Next Year) ENDING BALANCE $__________________ Date Budget Approved _____________________ Number of Members Present ____________

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ASOTIN-ANATONE SCHOOLS “Home of the Panthers”

P.O. Box 489 Asotin, Washington 99402

CLUB NAME :_________________________________

DATE: __________________________________

AGENDA/MINUTES

I. Call to Order By: __________________________ II. Approval of Minutes: Passed Failed III. Treasurer Report:__________________________ IV. Old Business:____________________________

________________________________________ ________________________________________ ________________________________________ ________________________________________

V. New Business:____________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________ ________________________________________

VI. Adjourned:__________________a.m. or p.m. ___________________________________ Secretary

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ASOTIN SCHOOLS

PO Box 489

Asotin, WA 99402

ASB Deposit Slip

Date__________________________ Acct.

No.___________________

Club Name_________________________Advisor____________________________

Type of Funds_________________________________

ASB Secretary_______________________ASB Receipt #_______________

Denomination Number = Extended

$100.00

$50.00

$20.00

$10.00

$5.00

$2.00

$1.00

$1.00

$0.50

$0.25

$0.10

$0.05

$0.01

CHECKS

TOTAL

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ATHLETIC RESALE RECAP (Form must be completed in ink) RESALE ITEM:_____________________Coach:_________________________ Date items available:_____________Closing Date for year:________ Revenue Analysis

Total Items Sold ____________(1) Selling Price Per Item ____________(2) Total Revenue ____________(3) = (1) X (2) Expense Analysis Total number of Items Purchases ____________(a) Cost of Items Sold ____________(b) Other event expenses ____________(c)

Explain:______________________________ Total expenses ____________(d)=(b)+(c)

Unsold Balance Number of Items Unsold or Spoiled ____________(1a) Value of Unsold or Spoiled ____________(2a) = (1a) X (2)

Balance Item Total Revenue (from line 3 above) _____________(A) Unsold Value (from line 2a above)_____________(B) Total Revenue and Value of unsold _____________(C) = (A) + (B) Total Expense (from line d above) _____________(D) (C = D) Difference _____________ (explain below) Explain difference:_____________________________________________________

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FUND RAISER - FINAL RECONCILIATION (Form must be completed in ink) Club or Activity:__________________________Advisor:_____________________ Fund Raiser Title:____________________Date of Fund Raiser_______ Revenue Analysis Total Number of Items Purchased ____________(1) Number of Items Unsold or Spoiled ____________(2) Total Items Sold ____________(3) Selling Price Per Item ____________(4) Total Expected Revenue ____________(5)=(3) X (4) Total Revenue Deposited ____________(6)

Difference over or short ____________(7)=(5)-(6) Explanation of over (line (7) positive or shortage (line (7) negative) or excessive spoilage: ________________________________________________________________________________________________________________________________ PROFIT ANALYSIS Total Revenue Deposited ____________(1) (line )6) above) Cost of Items Sold ____________(2)

Other event costs ____________(3) (explain below) Event Profit or Loss ____________(4)=(1) - (2) - (3) Explain loss or other costs:________________________________________________________ ________________________________________________________________

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Asotin ASB

Pre-Approval for Fundraising

Date______________________________

Club Name and Account Number:__________________________________________________

Advisor:_______________________________________________________________________

Event:__________________________________________________New Re-occurring

Beginning Date:_____________________________End Date:___________________________

Purpose of Funds:__Profit non Profit_____________________________________________

Other funding sources:___________________________________________________________

Does this compete with any other fundraiser approved: Yes No Unsure

Type of fundraiser: Service Sales Solicitation Service

Number of fundraisers this year:______________

Anticipated Sales (Quantity x Price) $________________________________

Distribution of unsold items $________________________________

Cost of Goods $________________________________

Anticipated Profits (Sales less cost of goods) $________________________________

Approvals:

Club

President:__________

Club

Advisor:__________

ASB

Advisor:__________

Approved Denied

Reason for denial:_____________________________________________________________

Administrator approval:__________________________________________________________

ASB President approval:____________________________Meeting Date:__________________

***Return this sheet to ASB Bookkeeper two weeks prior to the starting date of your event.

Remember a Final Reconciliation sheet and inventory form must be submitted to the office after

the event is completed.

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ASB FUND BLANCE EXTENSION

ACTIVTY NAME ______________________________ ADVISOR NAME_____________________

CURRENT FUND BALANCE (A) $_____________________

REQUESTED EXPENSES (B) $_____________________

Reasoning: ______________________________________________________________________________

ANTICIPATED PROFITS (C) $_____________________

Time line to revert to positive balance:__________________________________________________________

---------------------------------------------------------------------------------------------------------------------------------------

ENDING FUND BALANCE A – B + C $_____________________

---------------------------------------------------------------------------------------------------------------------------------------

CLUB PRESIDENT:________________________________________

CLUB ADVISOR:__________________________________________

ASB BOOKKEEPER:_______________________________________

ASB ADVISOR:____________________________________________

PRINCIPAL:_______________________________________________

ASB ACTIVITY BUDGET EXTENSION.doc

26

Handbook revised February 2015 in accordance with ASB Fundraising Resource Guide, Compiled by the WASBO ASB Committee, Revised July 2007. Reviewed by State Auditor’s Office

The Asotin-Anatone School District Notice of Non-Discrimination

The Asotin-Anatone School District #420 complies with all federal rules and regulations, Washington State laws and regulations and does not discriminate in any programs or activities on the basis of sex, race, creed, religion, color, national origin, age, veteran or military status, sexual orientation, gender expression or identity, disability, or the use of a trained dog guide or service animal and provides equal access to the Boy Scouts and other designated youth groups. The following employees have been designated to handle questions and complaints of alleged discrimination:

Title IX Compliance Officer: Jerry Uhling, High School Principal at 509-243-4151 or juhling@aasd.wednet.edu, Section 504/ADA/RCW 28A.640 Compliance Officer: John Heley, Student Services Director at 509-243-4146 or jheley@aasd.wednet.edu Civil Rights Coordinator, Dale Bonfield, Superintendent at 509-243-1100, dbonfield@aasd.wednet.edu. Address for all compliance officers is Asotin-Anatone School District No. 420 P.O. Box 489 Asotin, WA 99402. What is Discrimination? Discrimination is the unfair or unequal treatment of a person or a group because they are part of a defined group, known as a protected class. Discrimination can occur when a person is treated differently, or denied access to programs, services or activities because they are part of a protected class. Discrimination can also occur when a school or school district fails to accommodate a student or employee’s disability. Harassment (based on protected class) and sexual harassment can be forms of discrimination when it creates a hostile environment. What is Sexual Harassment? Sexual harassment is unwelcome behavior or communication that is sexual in nature when: A student or employee is led to believe that he or she must submit to unwelcome sexual conduct or communications in order to gain something in return, such as a grade, a promotion, a place on a sports team, or any educational employment decision; or, the conduct substantially interferes with a student’s educational performance, or creates an intimidating or hostile educational or employment environment. What if I can’t resolve the problem with the school? If you cannot resolve your concern, you may wish to file a complaint with the Asotin School District. Anyone can file a complaint with the Asotin School District. You can file a formal complaint by writing a letter to your Superintendent that describes what happened and why you think it is discrimination. It is helpful to include what you want the district to do. Your letter must be signed. The employee designated by the district to receive complaints will investigate your allegations and provide the Asotin Superintendent with a written report of the complaint, and the results of the investigation. You and the district may also agree to resolve your complaint in lieu of an investigation.

The Asotin Superintendent will send you a written letter within 30 calendar days which will either deny your allegations or describe the reasonable actions the district will take. The letter will include how to file an appeal with your School Board if you do not agree with the Superintendent’s decision. Corrective measures must occur no later than 30 calendar days of the Asotin Superintendent’s letter. What if I don’t agree with the Superintendent’s decision or no one responds to my letter? Your next step is to appeal to the Asotin School Board. You can file an appeal by writing a letter to your School Board. The letter must include the part of the Superintendent’s written decision that you would like to appeal and what you want the district to do. Your letter must be filed with the Secretary of your School Board by the 10th calendar day after you received the Superintendent’s response letter. The Asotin School Board will schedule a hearing within 20 calendar days after they receive your appeal letter. You may also all agree on a different date. What will happen at the hearing? You will explain why you disagree with the Asotin Superintendent's decision. You may bring witnesses or other information that is related to your appeal. The Asotin School Board will send you a copy of their decision within 10 calendar days after the hearing. The decision will include how to appeal to the Office of Superintendent of Public Instruction if you disagree. What if I don’t agree with the School Board’s decision? You may appeal the Asotin School Board’s decision to the Office of Superintendent of Public Instruction (OSPI). You can file an appeal by writing a letter to the Superintendent of Public Instruction. The letter must include the part of the Asotin School Board’s decision that you would like to appeal and what you want the district to do.

Your signed letter must be received by OSPI by the 20th calendar day of receiving the Asotin School Board’s decision. It can be hand-delivered or mailed to:

OSPI Administrative Resource Services P.O. Box 47200 Olympia, WA 98504-7200 Phone (360) 725-6133

OSPI will schedule a hearing with an Administrative Law Judge through the Office of Administrative Hearings (OAH). During this process you will be provided information about the hearing. At the hearing you will explain why you disagree with the Asotin School Board’s decision. You may bring witnesses or other information that is related to your appeal. After the hearing, you will receive a copy of the judge’s decision.