asb operations manual - bellevue school district operations manual effective: september 1, 2011 ......

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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.

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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

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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

BSD ASB Manual

Introduction

Effective Date: 9/1/2011

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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) 456-4014, [email protected]

Jessica Li, Senior Accountant - (425) 456-4012, [email protected] 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).


BSD ASB Manual

How to Navigate This Manual


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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

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How to Navigate This Manual


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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

BSD ASB Manual

Introduction: Definitions


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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 392-138-010.

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.

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Introduction: Definitions


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Policy Cross References 7300 – Associated Student Body

Procedure Cross References 7300.1 – Associated Student Body

Legal References

RCW 28A.320.030 Gifts, conveyances, etc., for scholarship and student aid purposes, receipt and administration

RCW 28A.325.010 Fees for optional noncredit extracurricular events– Disposition.

RCW 28A.325.020 Associated student bodies–Powers and responsibilities affecting

RCW 28A.325.030 Associated student body program fund–Fund raising activities- Non-associated student body program fund moneys

WAC 392-138-010 Definitions


http://www.bsd405.org/LinkClick.aspx?link=administration%2fBoard+Policy%2f7000+Business+Services+and+Budget%2fPO7300.pdf&tabid=1298&mid=4365

http://www.bsd405.org/LinkClick.aspx?link=administration%2fBoard+Policy%2f7000+Business+Services+and+Budget%2fPR7000.pdf%2fPR73001.pdf&tabid=1298&mid=4365

BSD ASB Manual

Introduction: Legal References


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REVISED CODE OF WASHINGTON (RCW’S)

Section Contents 1. RCW 28A.320.030 - Gifts, conveyances, etc., for scholarship and student aid purposes, receipt and

administration. 2. RCW 28A.325.010 - Fees for optional noncredit extracurricular events– Disposition. 3. RCW 28A.325.020 - Associated student bodies–Powers and responsibilities 4. RCW 28A.325.030 - Associated student body program fund–Fund raising activities- Non-associated

student body program fund moneys.

WASHINGTON ADMINISTRATIVE CODE (WAC’S)

Section Contents 1. WAC 392-138-003 - Authority.

2. WAC 392-138-005 - Purposes.

3. WAC 392-138-010 - Definitions.

4. WAC 392-138-011 - Formation of associated student bodies required.

5. WAC 392-138-013 - Powers – Authority and policy of board of directors.

6. WAC 392-138-014 - Accounting procedures and records.

7. WAC 392-138-017 - Segregation of public and private moneys.

8. WAC 392-138-018 - Petty cash funds.

9. WAC 392-138-019 - Compliance with bid law required.

10. WAC 392-138-021 - Title to property - Dissolution of associated student body or affiliated group.

11. WAC 392-138-105 - Associated student body public moneys – Fees optional noncredit extracurricular

events.

12. WAC 392-138-110 - Associated student body public moneys – Associated student body program

budget.

13. WAC 392-138-115 - Associated student body public moneys – Deposit and investment.

14. WAC 392-138-120 - Associated student body public moneys – Imprest bank checking account.

15. WAC 392-138-125 - Associated student body public moneys – Disbursement approval – Total

disbursements.

16. WAC 392-138-130 - Associated student body public moneys – League and other joint activities.

17. WAC 392-138-200 - Non-associated student body private moneys.

18. WAC 392-138-205 - Non-associated student body private moneys – Deposit and investment.

19. WAC 392-138-210 - Non-associated student body private moneys – Disbursement approval – Total

disbursements.

RCW 28A.320.030 - 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

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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

Back to top of section

RCW 28A.325.010 - 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

Activit ies/Fundraising - ASB


RCW 28A.325.020 - 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,

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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.325.030 - 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.325.020. Such fund shall be known as the

associated student body program fund. Rules adopted by the superintendent of public instruction under

RCW 28A.325.020 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.320.320 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 43.09.210, 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 non-

associated 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

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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

Activit ies/Fundraising - ASB

Fundraising – Non - ASB

Purchasing Methods


WAC 392-138-003 Authority

The authority for this chapter is RCW 28A.325.020 which authorizes the superintendent of public instruction

to adopt rules and regulations regarding the administration and control of associated student body

moneys.


WAC 392-138-005 Purposes.

The purposes of this chapter are to: (1) Implement RCW 28A.325.020, (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 392-138-010 Definitions.

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(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 392-138-100, 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.58.115. 84-13-025 (Order 84-15), § 392-138-010, filed 6/13/84; Order 4-76, §

392-138-010, filed 3/4/76, effective 7/1/76.]

Applicable Sections



WAC 392-138-011 Formation of associated student bodies required.

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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


Student Involvement


WAC 392-138-013 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.320.010 (Corporate powers), RCW

28A.150.070 (General public school system administration), RCW 28A.320.030 (Gifts, conveyances, etc.,

for scholarship and student aid purposes, receipts and administration), RCW 28A.600.010 (Government of

schools, pupils, and employees), RCW 28A.320.040 (Bylaws of board and school government), RCW

28A.400.030 (2) and (3) (Superintendent's duties), RCW 28A.600.040 (Pupils to comply with rules and

regulations), RCW 43.09.200 (Local Government Accounting — Uniform system of accounting), RCW

36.22.090 (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;

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(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


Activities/Fundraisers - ASB

Internal Controls


WAC 392-138-014 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


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WAC 392-138-017 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 392-138-010 (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 392-138-018 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 392-138-019 Compliance with bid law required.

The statutory provisions of RCW 28A.335.190, the so-called "bid law" governing school district purchasing

procedures, shall govern purchases payable from the associated student body funds. [Statutory Authority:

1990 c 33. 90-16-002 (Order 18), § 392-138-065, filed 7/19/90, effective 8/19/90; Order 4-76, §

392-138-065, filed 3/4/76, effective 7/1/76.]

Applicable Sections


Purchasing Methods


WAC 392-138-021 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

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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 392-138-105 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


Ticket Sales


WAC 392-138-110 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

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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 392-138-115 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 392-138-120 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

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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 392-138-125 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

392-138-040;

(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


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WAC 392-138-130 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 392-138-200 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 392-138-205 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



WAC 392-138-205 Non-associated student body private moneys—Deposit and investment.

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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 392-138-010 and shall be accounted for, expended, and invested

subject to applicable school board policy and/or procedures pursuant to WAC 392-138-200.

Applicable Sections

Cash Handling


WAC 392-138-210 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 392-138-013(1)(d). No disbursements shall be made except as provided for in the budget

approved pursuant to WAC 392-138-110. 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 392-

138-200.

Applicable Sections


Purchasing Methods



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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-325-020). The principal or Prime Advisor at each school is responsible for appointing school faculty to serve as teacher-advisors 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:

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.

Students 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.

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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.325.020 Associated student bodies - Powers and responsibilities affecting

WAC 392-138-013 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 7300.1 – Associated Student Body To Table of Contents



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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. Back to top of section

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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.

2. The Board may accept the constitution as revised or provide changes to the proposed revisions.

Figure 1

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3. 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. Back to top of section

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.


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Legal References

RCW 28A.325.020 Associated student bodies - Powers and responsibilities affecting

WAC 392-138-011 Formation of associated student bodies required WAC 392-138-013 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

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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 392-138-125). 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. Back to top of section

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.

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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. Back to top of section

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

Email Address


ASB Manual Section Cross References Uses of ASB Funds Purchasing Methods Supervision Records Retention

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Documents BSD ASB Meeting Minutes Template To Table of Contents

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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

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Activities/Fundraising-ASB Fundraising-Non ASB


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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 392-138-125 states that No disbursements shall be made except as provided for in an approved budget. WAC 392-138-110 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. Back to top of section

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.

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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. Expected revenues including detail (as appropriate) of expected fees charged for

admission, prices per inventory item, prices per service provided, etc.

iii. Expected inter-fund account transfers.

iv. 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.

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.


Consolidated Budget

3. The process for completing and submitting the annual, school-wide, consolidated ASB budget is as follows:

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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 school-wide 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.

http://dictionary.reference.com/browse/immanent

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2. 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:

Last Year

This Year

Ending F/B

at this time

last year Divide

by

Ending F/B

at year-end

last year Equals

% spent at this time

last year

Ending F/B

at this time

this year Divide

by

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.

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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. Back to top of section

Legal References


WAC 392-138-110 Associated student body public moneys – Associated student body program budget

Policy Cross Reference 7100 - Budget


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Procedure Cross References 7100.1 - Budget

Documents BSD ASB Budget by Event (online only) ASB Meeting Minutes



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Cash Handling


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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. Back to top of section

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. Back to top of section

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.

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2. 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.


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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.

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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).

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5 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 43.09.240) 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. Back to top of section

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. Back to top of section

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).

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3. 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 petty-

cash 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.

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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 36.29.010 General Duties of the County Treasurer

RCW 43.09.240 Local government accounting — Public officers and employees — Duty to account and report — Removal from office — Deposit of collections

WAC 392-138-018 Petty cash funds WAC 392-138-205 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 7150 - Cash Management and Investments

Procedure Cross Reference 7150.1: Cash Management and Investments



http://apps.leg.wa.gov/rcw/

http://apps.leg.wa.gov/rcw/



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Activities/Fundraising - ASB


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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

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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. Back to top of section

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.


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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 425-452-6166. 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. Back to top of section

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

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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.325.010).

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). Back to top of section

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

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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

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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

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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. The responsible ASB group‘s advisor.

iii. The school‘s ASB accountant.

iv. 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.

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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. Back to top of 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.

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.


Advertising

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

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Signs

Letters

Fliers

Daily Audio Announcements

Daily Video Announcements Back to top of section

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. Accurate item: 1. Descriptions. 2. Quantities. 3. Prices. 4. Total costs.

iii. Special instruction fields.

iv. 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.

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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

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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 392-138-019 ―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.

o Contracts with suppliers must allow for the return of unused merchandise for a cash refund or credit with the vendor.

o 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.

o Only the Prime Advisor is permitted, once purchases are approved, to sign contracts

with vendors. o Purchases must require vendors to enclose a packing slip with the shipment and route the

associated invoice to the district for payment.

o 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.

o 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) Back to top of section

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.

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4. 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:

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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, post-activity/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.

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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.

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c. They do not impair the dignity of themselves, their ASB, the school or the community. Back to top of section

Inventory / Cash Management

1. In General

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.


2. Receipts

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.

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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.

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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:

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.


6. Cash

a. Cash Box

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

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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).

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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

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 checked-out 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. 2 By Event

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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 email 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

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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).

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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).

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.

6. TIP: When selling tickets:

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.

Figure 1

Figure 1

Figure 2

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c. Date.

d. Sales Price.

8. The Principal is to keep a record of the ticket numbers of each ticket given to low income students. After the principal has finished giving tickets to low income students but before the event, the Principal is to give his/her record of tickets given to low income students and return the remaining tickets to the ASB.

a. The master ticket listing record of the tickets given to low income students remains the same, already having been recorded as a ―Low Income‖ ticket. The records of the tickets returned by the principal and not given to low income students should be updated so that the ASB knows to expect cash in lieu of the ticket after the event.

9. At the event when tickets are being collected, no ticket holder will be admitted unless his/her ticket is listed on the master ticket listing and the ticket has been recorded as paid for or recorded as ―Low Income‖.

10. At any time during or after ticket sales, the ASB may ensure that all tickets or their cash value has been accounted for as follows:

a. Tickets:

i. Count the number remaining tickets.

ii. Reconcile this number to the master ticket listing by counting the sales records on

the listing. The difference should be the number of tickets that were given to the principal for low income students. If tickets are missing, investigate immediately.

b. Cash:

i. Count the sales records per the master ticket listing.

ii. Multiply that number by the ticket price.

iii. Count the cash in the cash box.

iv. The cash counted in the box should equal the number of sales records times the sales price. If these do not reconcile, investigate.

11. Unsold tickets are to be retained by the ASB after the event for a period of time sufficient for

reconciliation and/or audit. See the records retention section of this manual for more information.

12. At the close of the ticketed event, a reconciliation of cash and tickets should be performed as follows:

a. Count the number of remaining tickets.

b. Calculate the amount of cash that should have been collected ((# of tickets received from the printer less # of remaining tickets counted less the number of tickets given to low income students) times the sales price per ticket).

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c. Count cash received.

i. If the cash counted does not equal the cash expected, them either tickets or cash is

missing and the issue should be investigated and resolved immediately.

d. In the case of lost tickets or cash, ASBs are to discuss loss with the school ASB accountant in order to prevent future loss.


Fundraiser File

Each ASB activity or fundraiser should have a paper file that contains the ASB group‘s copies of the following:

Copy of the minutes where the activity/fundraiser and related expenses were approved by the ASB group.

Fundraising Approval form

Copy of the purchase requisition order or procurement card receipts

Copy of invoice(s) and packing slips received with shipments

Copies of Student – Parent Acknowledgment of Fundraiser forms

Advisor‘s Cash Box Checkout Form

Inventory Check-out Check-in Sheets

Receipts/Receipt Sheets

Event Cash Deposit Records

Inventory Count Sheets

Budget By Event Spreadsheets

Inventory Tracking Spreadsheets

Receipt from UPS or post office for return of product

Copy of the credit memo OR a copy of the inter-ASB transfer if another activity ‗purchases‘ your unsold inventory

A record of the lessons learned as a result of the activities operations The activity‘s records shall remain on file in accordance with the District‘s standards for records retention. See the Records Retention section of this manual for details.


Periodic Inventory Counts From time to time, when required by the District or as the advisor sees fit, a periodic inventory count and reconciliation should be performed to ensure that materials and inventory are under proper control in between activities or over the course of an ongoing ASBs operations.

1. When performing periodic inventory counts, students and advisors are encouraged to save time and have an electronic record of the inventory count by using the:

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a. BSD Inventory Tracking Tool spreadsheet (located on the district‘s web page) or use their

own template for periodic inventory tracking and reconciliation.

b. BSD Periodic Inventory Count Sheet (see the District‘s web page for an electronic copy) to record periodic inventory counts at the beginning or end of a period or use their own template for counting inventory periodically.

2. Quantities for each item that has been in the ASB‘s possession since the last time inventory was

counted will provide the beginning inventory numbers. See the previous Periodic Inventory Count Sheet or the Inventory Tracking Tool.

3. Next, add purchased quantities to the beginning number of each item counted. See the packing slips or purchase receipts on record for the shipments or purchases made since the last time inventory was counted.

4. Next, subtract the quantity of each item sold since the last time inventory was counted. See sales

records on file

5. Beginning inventory previously counted, plus purchases, less sales should match the number of inventory items counted during the current periodic inventory count.

6. Count inventory on hand and record results on the Periodic Inventory Count Sheet.

7. If the number counted does not agree to beginning + purchases – sales, then there is an exception

and either inventory is missing or previously missing inventory was found.

a. Space is provided on applicable forms to record reconciling information. b. If it is determined that a loss occurred, the ASB should record the loss in their minutes,

discuss the loss with the ASB accountant and develop a plan to prevent future loss. Back to top of section

Legal References

RCW 28A.325.010 Fees for optional noncredit extracurricular events– Disposition


RCW 9.46.0311 Charitable, nonprofit organizations — Authorized gambling activities

WAC 392-138-013 Powers – Authority and policy of board of directors

WAC 392-138-014 Accounting procedures and records WAC 392-138-019 Compliance with bid law required

WAC 392-138-105 Associated student body public moneys – Fees optional noncredit extracurricular events

WAC 392-138-200 Non-associated student body private moneys

BSD Policy Cross Reference 9210 - Commercial, Charitable, and Promotional Activities

ASB Manual Section Cross References

http://apps.leg.wa.gov/rcw/default.aspx?cite=9.46.0311

http://www.bsd405.org/LinkClick.aspx?link=administration%2fBoard+Policy%2f9000+Community+Relations%2fPO9210.pdf&tabid=1304&mid=4371

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Uses of ASB Funds

Budgeting

Supervision

Internal Control

Cash Handling Refunds Student Support Groups

Records Retention

Documents BSD High School Athletic Participation Fee document BSD Athletic Participation Fee Reduction or Fee Waiver Request Form Activity / Fundraiser Checklist ASB Activity / Fundraiser Approval form BSD Requisition for Goods or Services Parent - Student Fundraiser Acknowledgment form Individual Inventory Checkout and Sales Receipt Sheet BSD Daily Activity / Fundraiser Summary BSD Advisor‘s/Accountant‘s Cash Receipt and Deposit Record BSD Individual Sales Receipt Summary Sheet Event Inventory Count and Reconciliation form Periodic Inventory Count Sheet Ongoing ASB Activity/Fundraiser Daily Cash Receipt and Deposit Record Advisor‘s/Accountant‘s Cash Box Checkout Form Lost or Missing Purchasing Card Receipt Form

Back to top of section To Table of Contents

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Auto Shop Donations


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To Table of Contents The Bellevue High School Auto Shop operates as a CTE unit. However, the auto shop‘s counterpart ASB should be aware of the following:

1. Auto shop customers sometimes choose to make a donation to the school in addition to the shop‘s charges for parts and service. 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.

2. Donations of this kind expected to be received during any given school year must be included in

the ASB group‘s budget. This budget is prepared during the spring of the preceding school year and approved by the Board of Directors. See the Budgeting section of this manual for more information regarding the ASB budgeting process.

3. Since donations received by the Auto Shop occur as part of an ongoing ASB Fundraiser, once

yearly the ASB Auto club needs to complete a fundraiser approval form at the beginning of the school year before donations can be received. See the Activities / Fundraisers – ASB section of this manual for more information regarding the ASB Fundraiser approval process.

4. Cash procedure:

a. Neither payment nor donations are to be received at the shop. No exceptions. Payment and

donations are to be made with the school accountant (see the BSD auto shop policies and procedures manual for details). When donations (cash, check etc.) are received at the office, appropriate care should be given to ensure that donated amounts are properly credited to the ASB Auto Club‘s account within the ASB fund.

ASB Manual Section Cross References Budgeting Activities / Fundraisers - ASB Cash Handling

Documents Fundraiser Approval Form


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Found Property


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To Table of Contents NOTE: The following information may not be applicable to school districts. Updated information coming as soon as possible. In the case that property (personal goods, money etc) is found during an ASB activity:

1. Goods shall be turned over to the advisor.

2. The advisor shall record the nature and/or amount and/or value of the property found and turn the property over to the school ASB accountant or administrator.

3. The school ASB accountant or administrator shall, in accordance with RCW chapter 63.21 - Lost

and Found Property:

a. Acquire a signed statement setting forth an appraisal of the current market value of the property.

b. Contact local law enforcement and file an intent to claim the found property.

4. After the efforts and time required by law in order to claim found property have been accomplished, the principal having successfully claimed the property is to: a. Notify the District of the property and its potential benefit to the District as is. b. If it is determined by the District that there is no suitable use for the claimed property, it is to

be sold

i. Cash proceeds are to be deposited in the school‘s ASB account.

Legal References RCW 63.21.010-900 Lost and found property


http://apps.leg.wa.gov/rcw/default.aspx?cite=63.21

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Individual-type Fundraiser


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To Table of Contents Individual-type fund raisers are permitted by the BSD. An individual-type fundraiser is a fundraiser where a student individually raises funds (such as the door-to-door sale of cards, books or magazines). In these cases, the related cash proceeds are often expended specifically for that individual‘s benefit (for example, to finance that cheerleader‘s uniform). In such a case:

1. Each individual‘s activities are to be carried out within the scope of a pre-approved ASB Fundraising activity. a. Each Individual-type fundraiser must proceed through the District‘s prescribed procedures for

planning, budgeting, approval, purchasing, receiving, inventory management, cash handling and deposit, reporting and record keeping. In other words, the procedures for this type of fundraiser are the same as the procedures explained in the Activities/Fundraising – ASB section of this manual. See within for more information.

2. Just as with other District ASB Fundraising activities:

a. Each student‘s individual fundraising activity must be supervised by the student‘s advisor. b. Proceeds from individually executed fundraising activities are to be recorded on sales receipt

sheets and inventory check-out / check-in sheets. c. Students must deliver proceeds (cash, checks etc.) to advisors within 24 hours of receipt.

Receipted cash should be turned in inside a sealed envelope with the following information printed on the envelope: 1) student‘s name 2) ASB group name, 3) ASB sale name, 4) turn-in date.

d. Advisors must deposit receipts with the ASB accountant or school safe as soon as receipts have

been counted and recorded. See the cash handling section, timely deposit sub-topic for details.

3. Proceeds from individually executed fundraising activities may to be used to pay for the same

individual‘s pre-budgeted ASB activity expenses. a. Expenditures from the ASB fund on behalf of students should not exceed the amount of the

funds individually raised by that student. b. A student‘s expenses in excess of funds individually raised are to be paid out of that student‘s

personal funds.

4. At the completion of the individual-type fundraiser, individually raised funds in excess of individual expenses shall be remitted to that ASB group‘s fund for that ASB group‘s general use.

5. If a student withdraws from an ASB activity for which that student has paid using personal funds, refunds given shall not exceed the amount of personal funds paid.

6. An ASB operating individually executed fundraising activities should use sufficient documentation individually for each student to record each student‘s proceeds, expenses and balance. These

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Individual-type Fundraiser


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records are to be retained for a period of time consistent with District document retention standards. See the Records Retention section of this manual.

ASB Manual Section Cross References Activities/Fundraisers – ASB Cash Handling Records Retention

Documents Sales Receipt Sheets Inventory check-out / check-in sheets


BSD ASB Manual

Fundraising through Gambling

and Raffles


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To Table of Contents Fundraising through gambling and raffle events shall be restricted to District approved activities. The planning, budgeting, approval, purchasing, receiving, inventory management, cash handling and deposit, reporting and record keeping procedures for this type of fundraiser are the same as the procedures explained in the Activities/Fundraising – ASB section of this manual. See within for more information. According to RCW.9.46.010, conducting of bingo, raffles, amusement games, punchboards, pull-tabs, card games and other social gambling type activities pastimes, when conducted pursuant to state laws, are authorized fundraisers for bona fide charitable or nonprofit organizations, such as Bellevue School District ASBs. Funds raised from gambling activities by ASBs for their use are public funds. Private, charitable, non-ASB Funds (see the Activities/Fundraising – non ASB section of this manual) raised by ASBs through gambling activities are restricted by law (RCW 9.46.0209) which states that they can only be contributed to a bona fide charitable of non-for-profit entity, never an individual. An Associated Student Body may conduct bingo, raffles, card games and carnivals games etc. as fundraisers but must receive a license from the Washington State Gambling Commission as required by law. Specifically:

1. Licensed Raffles are required whenever raffle tickets are sold by someone other than a member of the organization or by someone under18 years of age.

2. 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.

3. Restrictions that apply to all raffles:

a. Maximum price per ticket is $25.00.

b. No free tickets or tickets as gifts.

c. Tickets can not be sold on credit.

d. Prizes must be owned by the organization prior to the drawing.

e. Records must be kept at ASB for at least one year (school District records six years).

f. Members cannot be paid for managing or operating the activity.

g. Age limit to buy or sell raffle tickets:

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

ii. Selling: Persons under 18 years of age may sell tickets if:

1. the raffle is licensed.

2. the organization‘s primary purpose is to develop youth.

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Fundraising through Gambling

and Raffles


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4. Supervision: At least three members of the organization supervising the event are at least 18

years old, and

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

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

i. Cost per chance ($25 maximum per ticket)

ii. Consecutively printed number on the ticket

iii. Name of the sponsoring organization (District and School name)

iv. Date, time, and location of the drawing

v. Whether or not the winner must be present for the drawing

vi. Description of all prizes to be awarded

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

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

Legal References

RCW.9.46.010 Legislative declaration – Gambling RCW.9.46.0209 Bona fide charitable or nonprofit organization RCW 9.46.0311 Charitable, nonprofit organizations — Authorized gambling activities RCW 9.46.0315 Raffles — No license required, when RCW 9.46.0321 Bingo, raffles, amusement games — No license required, when RCW 9.46.0331 Amusement games authorized — Minimum rules

BAS ASB Manual Cross References Activities/Fundraising – ASB








BSD ASB Manual

Fundraising – Non-ASB


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Introduction ASB groups are permitted to raise money for private purposes such as scholarships and charitable purposes through traditional fundraising activities, gambling activities (see the Fundraising through Gambling and Raffles section of this manual) and solicitation. Just as with ASB, public funds; private, non-ASB Fund money is held by the District‘s procedures for planning, budgeting, approval, purchasing, receiving, inventory management, cash handling and deposit, reporting and record keeping (see the Activities/Fundraising – ASB section of this manual). Charitable purposes do not include any activities of a political nature including support of candidates or support or opposition to any ballot propositions. The Board acknowledges that the solicitation of funds from students, staff, and citizens should be limited since students are a captive audience and since solicitation can disrupt the program of the schools. Solicitation and collection of money by students for approved charitable purpose may be conducted providing that the instructional program is not adversely affected. The charitable purpose must also reflect school, District and community values. Subject to approval, any lawful fundraiser that is consistent with the goals of the District, does not disrupt the instruction al program, does not bring disrespect to the District or its students and reflect school, District and community values may be acceptable activity and/or an acceptable method and means for raising funds for private, charitable causes.

Requirements for the Collection and Use of Private Funds

Giving Notice and Advertising for the Event All individuals being asked to donate money to ASBs for charitable purposes must receive a written statement notifying them of the following before the donation is received:

1. The purpose of the fundraiser and the intended use of any proceeds. 2. That the proceeds will be held by the district in the ASB Fund exclusively for the specified

charitable purpose(s).

Raising Enough Money Extreme care shall be given in the planning stages to ensure a profitable event. When selling product or sponsoring an event for a charitable cause, there is a risk of not earning enough revenue to cover costs. This is problematic because District funds CANNOT be used to finance private, charitable events or cover a negative fund balance that arose because of an charitable activity/fundraiser‘s negative cash flows. To prepare against the risk of a charitable event having negative cash flows, ASBs who wish to carry out fundraisers for the benefit of charitable organizations will be required to solicit funds preliminarily at a no or very low cost event so that they can build a reserve to purchase the materials, inventories and/or services to be used/sold at future charitable event.

Accepting Checks Customers and donors may choose to write checks for their purchase or donation. ASBs must make sure all checks have cleared before remitting proceeds to the charitable cause. Checks that are returned as ―non sufficient funds‖ must be deducted from the amount available. Sometimes a business will match an

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employee‘s donation. These checks may not come in for quite awhile, but when they do, they, too, must be processed in the same manner as the other donations.

Budgeting According to law (WAC 392-138-210), disbursements of non-ASB money‘s for charitable purposes must be budgeted for and that budget must be approved by the District Board of Directors prior to the beginning of cash collection or charitable disbursement. At the time of approval, the specific bona-fide charitable organization which will be the beneficiary of funds raised must be named. As such, advisors and students must plan to collect and disburse for charitable purposes during the spring budgeting process of the school year prior to the charitable fundraiser. If an unbudgeted, charitable fundraiser is strongly requested mid-year, an ASB may borrow funds and/or spending capacity from another District ASB group‘s ASB Fund account in order to plan and carryout the event. In any case, charitable fundraising cannot be conducted until approval of the Board is given for the beneficiary organization and the fundraiser.

Disbursement Approval Waived Since charitable fundraising is conducted in the students‘ private capacity without the use of public funds, there is no need for student council or school administration‘s authorization for disbursements. The ASB group who raised the funds alone is responsible for approving the disbursement.

Purchasing The District requires that, aside from the waived approval piece above, ASB group‘s purchasing materials/inventories/services for charitable events follow the District procedures for purchasing wherein the Districts central purchasing and accounts payable departments process purchasing and payments. See the Activities/Fundraisers – ASB section for details. Note, it is important for ASB accountants to ensure that 1) there is sufficient funds in the ASB group‘s 6000 level ASB Fund account to pay for purchase and 2) that the purchase requisition clearly note which 6000 account the payment is to be made from. Charitable expenditures may not be paid out of ASB, public fund accounts.

Disbursement to Charity At the time the monies for these private purposes are to be disbursed directly to a charitable organization (as opposed to the purchase of materials for a charitable event), the following must be presented to the Accounting Office:

1. An ASB Purchase Requisition - approved by the ASB group initiating the charitable donation. 2. Minutes of the ASB meeting at which disbursement was approved. 3. Wire or check instructions.

a. This allows the Accounting office to know which account the contribution is being made

from, how to send payment and whom to send it to.

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If sufficient funds exist, the accountant will request that the contribution be process through the District‘s online system and a copy of the signed PR will be forwarded to the District Accounting Office for verification. Back to top of section

Gift Cards A charitable gift of private monies raised through an ASB Fundraiser may be given to legitimate charitable organizations in through the district‘s transfer of funds from a 6000 level account or via check only. Gift cards should never be purchased by ASB‘s for distribution as charitable gifts.

Prizes, Commissions, Incentives Prizes, commissions, and incentives will not be permitted in conjunction with charitable fundraising. The District believes that student involvement in these types of events shall be the result of the student‘s desire to participate in a good cause, not because they stand to gain personally.

Cash Documentation for receipt of any donations is essential. Students and advisors should follow the same procedures for charitable fundraising as used for ASB Fundraising including the use of:

1 Parent - Student Fundraiser Acknowledgment forms. 2 Receipt Sheets. 3 Inventory Check-out and Check-in sheets. 4 Fundraiser Summary spreadsheets. 5 Cash Receipt Summary forms.

a. See the Activities / Fundraisers – ASB section of this manual for details.

Reimbursement of District Expenses As stated above, the District expects ASBs to pay for all charitable activity expenses with private, non-ASB Funds raised by that ASB specifically for charitable purposes. If, however, the district determines that it has incurred direct costs in assisting ASBs and their charitable activities, then, by law (RCW 28A.325.030), the school district may either withhold an amount from such private ASB moneys held at the district or request that the ASB otherwise pay the district for its direct costs in providing service. Back to top of section

Legal References

RCW 9.46.010 Legislative declaration (gambling for Approved Purposes)

RCW 9.46.0209 Bona fide charitable or nonprofit organization


WAC 392-138-010 Definitions

WAC 392-138-210 Non-associated student body private moneys -- Disbursement approval -- Total disbursements



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ASB Manual Section Cross References Fundraising through Gambling and Raffles Uses of ASB Funds Activities/Fundraisers - ASB Cash Handling Records Retention

Documents BSD Activity / Fundraiser Approval Form BSD Requisition for Goods or Services Form Parent - Student Fundraiser Acknowledgment Form Receipt Sheets Inventory Check-out and Check-in sheets BSD Advisor‘s/Accountant‘s Cash Deposit Record Back to top of section To Table of Contents

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Ticket Sales


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Safeguarding/Controlling Tickets Acceptable ASB fundraisers include the sale of tickets for admittance to ASB activities such as dances, concerts, athletic events etc. The following procedures are required because tickets have a definite and sometimes high cash value and students and advisors should ensure that tickets are not subject to fraud or theft. Each ASB or private, charitable-type fundraiser that involves ticket sales must incorporate the District‘s prescribed procedures for planning, budgeting, approval, purchasing, receiving, inventory management, cash handling and deposit, and record keeping. See the Activities/Fundraising – ASB section of this manual for details.

Basic Ticket Requirements

1. Only pre-numbered tickets may be used.

2. An ASB may use tickets provided by the BSD or it may use tickets uniquely designed and printed for its functions so long as the tickets:

a. Adequately describe the event being ticketed. The ticket must be printed with the following:

i. The event name. ii. The event date. iii. The event time. iv. Photo ID Required for Admission. v. Any other restrictions on the ticket deemed appropriate.

b. Are pre-numbered.

3. Students checking out and selling tickets and collecting and handling cash must complete the cash and inventory management procedures included in the Activities / Fundraisers – ASB section of this manual. Included in these procedures are:

a. Completion of the BSD Parent - Student Fundraiser Acknowledgment Form. b. Inventory Check-out and Check-in Sheets:

i. The checkout sheet should note the series of ticket numbers issued to and returned by each student.

c. Counts and reconciliations of tickets sold, cash received and remaining, unsold tickets to monitor sale progress and ensure that all tickets and cash is accounted for.

i. See the ticket handling and reconciliation procedures in the Activities/Fundraisers – ASB section of this manual for details.

4. When selling tickets: a. A minimum of two individuals shall control admissions. One collects money and issues

tickets, the other individual collect and tears tickets. b. Tickets must be sold in number sequence.

5. When not being sold, tickets are to remain in a locked cabinet or safe. Only authorized District employees may have access to that safe or cabinet.

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Ticket Sales


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6. After events, unsold tickets are to be retained by the ASB of accounting office after the event for a period of time sufficient for reconciliation and/or audit. See the records retention section of this manual for more information.

7. The Athletic Director shall not have access to tickets.

Legal References

WAC 392-138-105 Associated student body public moneys – Fees optional noncredit extracurricular events

Documents Parent - Student Fundraiser Acknowledgment Form Inventory Check-out/Check-in Sheet

ASB Manual Section Cross References Activities / Fundraisers - ASB


BSD ASB Manual

Student Stores


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Introduction Student stores, in conjunction with District CTE curriculum, provide opportunities for business education in the following fields: merchandising, marketing, accounting (record keeping, inventory tracking, cash handling), and business applications (forms and Microsoft office products such as Word and Excel). Student stores are often the lab portion of District marketing class. Students shall be involved in decisions related to products, prices, placement, promotion, the nutritional value of the food choices, and vendor selection. This is not only because student involvement is a part of CTE business course curriculum but also because law requires ASB students to be involved in the decisions related to their ASB‘s activities and funds (WAC 392-138-110, WAC 392-138-125). A student store is an ongoing ASB activity/fundraiser and as such the funds raised/used within the operations of student stores are public and must be collected, recorded, handled, and deposited according to the District‘s standards (see the Activities/Fundraisers – ASB section of this manual). Additionally, student stores are to adhere to the District ASB procedures for planning, budgeting, profitability, approval, purchasing, supervision, inventory management, and records retention contained in the same chapter. The student store must be operated at all times under the supervision of a trained advisor, CTE instructor or CTE or Instructional Assistant. Students are never to count or handle cash or inventory when not under adequate, direct, and trained supervision.

Approval Store activities shall be approved once yearly via the completion and approval of a BSD Fundraiser/Activity Approval form PRIOR to operating or making changes to the operations of your store. A students store‘s budget must be prepared and approved annually. The budget should detail the types of merchandise being sold and the ASB‘s purchase costs, item sales price, and item margin for each item expected to be sold. See the budgeting section for more information.

Operations CTE and school administration must ensure that students and supervising adults receive procedural training for sore operations. These trainings shall instruct students concerning the extent of cash and inventory management procedure and control required by the Activities/Fundraisers – ASB section of this manual and how they are to administer such through their store‘s POS. Store operations must:

Use a POS, complete with cash register, or another District-approved method for controlling cash and inventory and maintaining records sufficient to reconcile cash receipts and inventory.

Student store sales receipts must be in the pre-approved District format (see Activities / Fundraisers – ASB).

Always have more than one student person working in the store during a shift.

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Student Stores


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Purchases from the store are to be made in cash (cash, checks, credit cards US money orders or traveler‘s checks).

Cash receipts are to be given to the store advisor and deposited with the ASB accountant/school business administrator intact and daily (see Cash Handling and Deposit).

Do not purchase inventory, give refunds or otherwise misappropriate cash proceeds from the store. o All cash proceeds must be deposited in the District‘s Depository. o All purchasing is to be done according to District purchasing procedure (see Activities /

Fundraisers – ASB).

Food and beverages sold at student stores must comply with BSD food and nutritional guidelines. See the Food section of this manual for details.

Taxes Student stores, unlike periodic ASB Fundraising activities, conduct ongoing fundraising. Because of this, the state requires student stores to pay certain taxes. See the Taxes section of this manual for more information.

Legal References

WAC 392-138-110 Associated student body public moneys—Associated student body program budget

WAC 392-138-125

Associated student body public moneys—Disbursement approval – Total disbursements.

Documents School District‘s Guide to Washington State Taxes Fundraiser/Activity Approval Form

ASB Manual Section Cross References Supervision Uses of ASB Funds Budgeting Cash Handling Activities/Fundraising – ASB Records Retention Food Taxes Back to top of section To Table of Contents

http://dor.wa.gov/docs/pubs/industspecific/schooldistricts.pdf

BSD ASB Manual

Refunds


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To Table of Contents Refunds of purchases made at ASB group activities/fundraisers can be requested by students and others attending ASB activities. Refunds are also given when an ASB group student or parent requests a refund of dues/fees paid in advance when the student withdraws from an ASB group activity or event.

Refunds During Event On site refunds are permitted only if the operations of the activity/fundraiser have not closed for the day. If a customer returns merchandise and requests a refund mid- activity/fundraiser, the refund is to be processed by a trained, supervising adult or advisor as follows:

1. The Inventory must be returned to the same student seller that the item was purchased from.

2. Pull the original sales receipt (or receipts sheet) and Inventory check-out Check-in Sheet (if it has already been completed and turned in).

3. Collect returned merchandise and inspect to ensure that it matches the description on the sales

receipt and that the returned merchandise is in re-sellable condition.

4. If the merchandise is returnable:

a. Write ―Returned‖ directly on the sales receipt next to the receipt‘s record for each item returned.

b. Correct both the sales receipt‘s cash receipted total as well as the student‘s cash and

inventory record on the Inventory Check-out and Check-in Sheet (if it has already been completed and turned in).

i. At the end of the shift/event/day, the sum of cash physically receipted less cash physically returned to customers must match the record for such on both sales receipts (sheets) and Individual Inventory Checkout and Sales Receipts Sheets.

5. Refunds are not to be issued on location with cash collected during the day if they are requested

after the close of the event and activity/fundraiser. As soon as the activity/fundraiser closes, event‘s funds and associated forms are to be completed and secured for deposit or filing. In the case that refunds are requested after an event has closed for the day, customers are to request a refund from the District via the completion of a BSD Notice of Refund Receipt form. People requesting refunds should see the school office to make sure that the refund is requested and processed properly. See the District‘s web page for an electronic copy of the form.


Notice of Refund Receipt Form To facilitate the refund of either 1) purchases from ASB group activities / fundraisers or 2) dues/fees paid in advance by students for participation in ASB activities / events:

1. The student or customer must return purchased merchandise (if applicable) to and request the refund from the ASB group‘s ASB Fund accountant.

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Refunds


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2. The accountant / manager will either refund a de minimis refund from petty cash or advise the

district to issue a check upon receipt of the BSD Notice of Refund Receipt form:

a. In the case of a refund from a school’s petty cash, accountants shall note on the Notice of Refund Receipt form that a cash refund has already been provided out of petty cash.

b. In the case that the refund is to be paid by the District, the accountant / manager shall complete the Notice of Refund Receipt and forward it to the District‘s Business Services Office. A check will be sent from the District to the customer, the parent of the student requesting the refund if the student is under 18 years of age or the student themselves if the student is 18 years of age or older.

i. If the refund is requested by a student, a parent or guardian must request the refund and sign the refund request form. If the refund is requested by a non-student, refund forms must be signed by a parent or guardian unless the student is over 18.

c. In either case, the Notice of Refund Receipt form is to be completed by the school accountant / manager. The form must include:

Customer/Student identification

Transaction identification

The original receipt shall be attached to the form

An explanation of the reason for the refund

The signature of the appropriate advisor or athletic director

Athletic Directors must sign the form if a refund is issued regarding purchases made at an athletic event.

Prime Advisors must sign the form when refunds are issued regarding purchases made at fundraisers sponsored by the ASB Student Council.

Advisors must sign refund forms processes in conjunction with purchases made from their respective ASB group‘s activities/fundraisers.


Refunds Requested by ASB groups A refund for the return of unused goods purchased by ASB groups or vendor credit should be requested by the ASBs whenever there is unused equipment, inventory or materials. The ability to do so should be stated in the contract or purchase agreement with the vendor. As with other ASB procedures:

1. The decision to return inventory and/or request a refund must be made by the students of the ASB group and their approval must be evidenced in the minutes of the meetings of the ASB group.

2. After self-approval has been received, ASB groups are to proceed with the return in a way similar to the way the initial purchase was purchased:

a. If merchandise was originally purchased by BSD Purchasing, then ASB groups are to

bring unsold/used merchandise to the school ASB accountant and the accountant is to process the return of the merchandise, refund or credit in conjunction with BSD Purchasing.

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b. If the purchase was originally made with a BSD credit card or personal funds, advisors are to return unused merchandise and either receive credit to the card the purchase was originally made on or establish store credit with the vendor.

i. A cash refund is never acceptable. In the case that the vendor only allows for

cash refunds, the refund must be processed by the school ASB accountant in conjunction with BSD Purchasing.

ii. When an ASB group returns goods, they shall appropriately adjust the event/activity inventory record included on the Inventory Tracking Tool (available online on the District‘s website) or similar tool they use to maintain their inventory records.

iii. When items originally purchased with personal funds and already reimbursed out of petty cash or District check are returned by an ASB group student/advisor/parent, the refund shall be given in credit to the card the original purchase was completed on in the case that the purchase was completed with a credit card or store credit in the case that the original purchase was made with personal cash.

1. ASB group students/advisors/parents who have purchased goods for ASB activities/fundraisers with personal funds are never to receive a cash refund. This presents the risk that someone could double dip by receiving a petty cash reimbursement and receive a cash refund the school is unaware of and not remit the cash refund to the school.

3. Inventory handling is to be done under the supervision of the advisor. No student should have sufficient access to records and/or inventory to individually process a refund.


BSD ASB Manual Cross References Cash Handling

Documents Inventory check-out Check-in Sheet Notice of Refund Receipt To Table of Contents

BSD ASB Manual

Vending Machines


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To Table of Contents School vending machines may either be District-managed or vendor managed but not ASB group managed. Requests for new machines, new products sold within them, or new vendors may be requested by ASB groups, but approval, contract capacity, operational responsibility and financial responsibility rests with the District. District-managed vending machines means that the District assumes complete control over the operation of the machines. Thus, they must establish adequate inventory/cash controls and provide a full accounting of vending machine transactions. Vendor-managed vending machines are operated according to contract the District has with the vendor. Replenishing the vending machine and collecting cash from the machine are the responsibility of the vendor. The vendor pays a commission to the District. To Table of Contents

BSD ASB Manual

Fundraising – General Fund


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To Table of Contents School districts may conduct fundraising activities for the benefit of the District‘s General Fund so long as the funds raised will:

1) Further K-12 education. 2) Provide educational experiences if students are involved. 3) Address local funding obligations that support the educational mission of the District and/or

promote the effective, efficient, or safe management and operation of the District. As with ASB fundraising activities, general fund fundraising activities are to be approved in advance via the Activity/Fundraiser Approval Form (see the District‘s web page for an electronic copy). Additionally, each event must adhere to the student involvement, purchasing, cash handling and deposit, inventory management, supervision, and record keeping requirements noted in the Activities/Fundraiser – ASB section of this manual. Fundraising activities may use donated personal items or services for an auction, sale, and/or raffle. Fundraising programs may sell products and services that are appropriate for the program‘s educational purposes and/or promote the effective, efficient, or safe management and operation of the District, but such fundraising enterprises shall not be created solely for commercial purposes. All advertising shall clearly indicate what the intended purpose of the proceeds. Appropriate accounting records shall be maintained to properly account for each fundraising activity. General Fund fundraising activities shall not be combined with ASB or private-money fundraising activities. The proceeds of General Fund fundraisers will first be applied to the General Fund costs spent to produce the fundraising event. See policy 1470 and procedure 1470.1 for more guidance related to General Fund fundraising activities.

Documents Activity / Fundraiser Approval Form

ASB Manual Section Cross References Activities / Fundraisers - ASB

Policy Cross Reference 1470 – District Fundraising

Procedure Cross Reference 1470.1 – District Fundraising


http://www.bsd405.org/LinkClick.aspx?link=administration%2fBoard+Policy%2f1000+Board+of+Directors%2fPOL1470.pdf&tabid=1296&mid=3672

http://www.bsd405.org/LinkClick.aspx?link=administration%2fBoard+Policy%2f1000+Board+of+Directors%2fPDF+1000+Procedures%2fPR14701.pdf&tabid=1296&mid=3672

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Donations


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Section Contents

Approval

Restrictions

Donations of Computer and Related Equipment

Surplus Goods

Schools may accept donations from citizens and non-governmental agencies which will assist in the education of students through enabling or improving ASB group activities.

Approval Donations must be pre-recorded on and pre-approved through a BSD Donation Agreement Form (see the District‘s web page for an electronic copy) unless:

a. The donation has been received through an approved ASB group fundraiser/activity. In this case, the donation has already been approved. See the Activities/Fundraisers – ASB section of this manual for more information about the approval process.

When the donation is not received through the operation of a pre-approved ASB group event, one of the following approvals must take place:

1. If the value of the donation is between less than $1,000 in value, the Principal must approve the donation by signing the donation agreement form before the donation is received.

2. If the value of the donation is between $1,000 and $9,999 in value, the Superintendent or Deputy Superintendent must approve the donation by signing the donation agreement form before the donation is received.

3. If the value of the donation is $10,000 and above, the Superintendent must approve the donation by signing the donation agreement form before the donation is received.

Three copies of this form shall be produced after all required approvals have been received. A copy shall be provided to the donor. A second copy of this form shall be retained by the school receiving the donation. The original copy of the form shall be forwarded to the District‘s Business Office. Back to top of section

Restrictions

1. Donations must be used in a manner consistent with the purposes of the ASB group as stated in the ASB group‘s constitution.

2. Donations must be used only in a manner consistent with the District‘s expected standards of conduct (See the Activities / Fundraisers – ASB section of this manual).

3. Donations must be of legal substance and legally transferred/transferable.

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a. Definition: Illegal substances include stolen any good prohibited by law.

b. Definition: Legally transferred means that the donor had the legal right to donate goods

and thus transfer title to the BSD.

c. Definition: Clean title is the right to posses and use property.

i. When legally transferred, donated property becomes the District‘s to use and dispose of as it requires.

d. Definition: Donated goods must also be legally transferable, meaning the District must have the legal right to transfer title to the goods.

4. The donor shall determine a preliminary estimate of the item‘s fair value for their own income tax

filing purposes, BSD employees shall not be involved with this determination.

5. The donor may request an intended purpose or use of the donated property and thereby restrict the donation. If the owner does not specify the purpose for which the donated property is to be used, the advisor may determine the best use of the property within the program chosen by the donor.


Donations of Computer and Related Equipment

1. All donated equipment must:

a. Be approved by the District Technology office. Contact the BSD Technology office for more information.

i. At donation: 1. Equipment must be compatible with the districts information system. 2. Disk drives must be scrubbed to ensure machines and devices are free

from malware and sensitive data. 3. Installed by BSD Technology office staff to ensure proper functionality on

or off of the district‘s information system and network. ii. During use:

1. ASB groups should understand that any machine or device on the district‘s network requires annual maintenance. As such, equipment used by ASBs must be included in the budget of the BSD Technology Department. Contact the BSD Technology office for more information.

iii. At disposal: 1. Disk drives must be scrubbed to ensure machines and devices are free

from sensitive BSD data. b. Be of useable or cost effectively salvageable material - No junk!

i. It is not the business of the BSD or its ASB groups to accept and sort other people garbage. Neither employees nor District employees should spend an extensive amount of time refurbishing donated equipment.

Note: Auto Shop Instructors, assistants and students shall refer to the BHS Auto Shop Policies & Procedures Manual for further guidance related to Auto Shop donations.

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Surplus Goods Over time, schools may face the problem of surplus inventory, materials and equipment. By law (WAC 28A.335.180), it is permissible for school districts to sell or donate surplus subject according to the following instruction and restrictions:

1. Schools must first arrange to have the inventory, materials, or equipment declared surplus by the

District‘s Board of Directors.

2. Once property has been declared surplus, the District must publicize the availability of the surplus property for sale, rent, or lease to public school districts or approved private schools at depreciated cost or fair market value, whichever is greater, in a newspaper in circulation in the school district and notify all other Washington State school districts of the surplus before a notice of sale can be produced. Schools should realize that students of any school district have first priority to the surplus.

3. If no sale is made after public notification, the District may grant surplus personal property to a

federal, state, or local governmental entity, or to indigent persons, at no cost and on the condition that the property be used for preschool through twelfth grade educational purposes. Also, the District may loan surplus personal property to a nonreligious, nonsectarian private entity on the condition that the property be used for the preschool through twelfth grade education of members of the public on a nondiscriminatory basis.

Before declaring materials, inventory, or equipment surplus, ASBs should ensure that there are no other uses for the goods at their school or elsewhere within the District. Back to top of section

ASB Manual Cross Reference Activities / Fundraisers – ASB

Legal References

RCW 28A.335.180 Surplus texts and other educational aids, notice of availability — Student priority as to texts

Policy Cross Reference 1460 – Donations to Bellevue School District

Procedure Cross Reference 1460.1 – Donations to Bellevue School District

Documents BSD Donation Form


http://apps.leg.wa.gov/rcw/default.aspx?cite=28A.335.180

http://www.bsd405.org/LinkClick.aspx?link=administration%2fBoard+Policy%2f1000+Board+of+Directors%2fPOL1460.pdf&tabid=1296&mid=3672

http://www.bsd405.org/LinkClick.aspx?link=administration%2fBoard+Policy%2f1000+Board+of+Directors%2fPDF+1000+Procedures%2fPR14601.pdf&tabid=1296&mid=3672

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BSD ASB Manual

Food


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Section Contents

1. Introduction

2. Alcoholic Beverages

3. Nutrition

4. Advisory or Employee Group Catering

Introduction ASB groups may purchase food and non-alcoholic beverages for sale or consumption at their activities, fundraisers and non-routine meetings only in situations where district purposes are pursued, where benefits to the ASB group are clear, and (in the case of a meeting) where the duration and circumstance of the meeting is such that refreshments enhance efficiency. The term non-routine meeting excludes daily, weekly or monthly ASB group membership or leadership meetings. Note: Whenever food is being served, at least one supervisor or participant should have a Washington State Food Handlers License. ASB groups may provide refreshments to their members and advisors only—refreshments purchased with ASB Funds cannot be served to other staff or students unless those staff members or students are paying for them at a properly approved ASB group activity. ASB groups may provide refreshments to volunteers assisting the ASB group in carrying out activities and fundraisers but only when reasonably related to the volunteer services being provided. Back to top of section

Alcoholic Beverages Alcoholic beverages are not permitted at any BSD activity, fundraiser, or facility. The exception to this rule is in the case of the curricular purposes of a BSD CTE culinary arts course. In this case, purchases are to be for reasonable quantities and prices, there is not a non-alcoholic substance substitute, and the use of alcohol for food preparation is a necessary part of the lesson plan. Back to top of section

Nutrition All food given or sold to students before or during the school day must follow BSD nutritional guidelines according to BSD policy #8400. Those student activities taking place after the school day are not bound by the District‘s nutrition policy, although it is recommended that students be provided reasonably healthy foods and quantities. BSD nutritional guidelines stated in BSD policy # 8400 are as follows:

1. Nutritional content information must be available for all products served.

2. No more than 35% of a meal‘s total calories will come from fat; no more than 10% will come from saturated fat; and no more than 35% of a food‘s total weight will come from added sugar (does not apply to nuts, seeds, real cheese, cream cheese, fruit, vegetables, milk or 100% fruit juice.)

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3. Catered events during the school day that involve students shall include only food meeting the

cafeteria standards and will not include carbonated beverages.

4. Items sold in student stores will be limited to those that are nutritionally healthful. Products defined by USDA guidelines as ―foods of minimal nutritional value‖ will not be sold. These include certain candies made predominately from sweeteners such as hard candy, breath mints, gum drops, ―gummy‖ figures, licorice, fondant, spun candy, candy coated popcorn, marshmallow candies and water–ices unless made with real fruit juice.

5. Foods that do meet minimum nutrition standards include, but are not limited to, corn chips, beef

jerky, popcorn, fruit, cheese and crackers, 100% fruit juices, peanuts, sunflower seeds, granola bars, low fat yogurt, pretzels, trail mix and low fat/non-fat milk products.

6. Carbonated beverages, excluding those that contain 100% fruit juice or water, may not be sold in

student stores before school or during school hours. Beverage vending machines and student stores shall only sell 1% or non-fat milk products, water, sport drinks and/or 100% fruit juices.

7. Individual food items shall not exceed 300 calories or portion sizes as follows: 1.5 ounce snacks

and sweets; 2 ounce cookies and cereal bars; 3 ounce bakery items or frozen desserts; 8 ounce yogurt; 1 ounce nuts and seeds; 12 ounce beverages with the exception of water products or sport drinks. Vending machines and student stores meeting these criteria may be open during the regular lunch service.


Advisory or Employee Group Catering If advisory committees or other staff groups wish to have a catered meeting, the following conditions must be met:

1. Staff/advisory committee members may purchase foods and beverages consumed at their meetings with their own personal funds. Remember that no alcoholic beverages may be consumed at any time at any district event or on district property. ASB Fund moneys can be used to purchase food and beverages only for ASB group members and advisors for consumption at approved ASB activities and through the use of properly completed and approved purchase process described in the purchasing methods section. See within for details.

2. If an ASB group is catering a staff or advisory committee meeting and charging a fee for the catering services provided by its members, the event is an ASB group fundraiser, and BSD fundraiser procedures for approval, budgeting, purchasing, supervision, cash handling and depositing, and record keeping etc. must be followed. See the Activities/Fundraisers – ASB section of this manual.


ASB Manual Cross references Activities / Fundraisers- ASB Purchasing Methods

BSD Policy Cross Reference

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7260 – Provision of Food and Beverages at District Meetings 8400 – Nutrition and Physical Fitness and Wellness

BSD Procedure Cross Reference 7260.1 – Provision of Food and Beverages at District Meetings



http://www.bsd405.org/LinkClick.aspx?link=administration%2fBoard+Policy%2f8000+Support+Services%2fPO8400.pdf&tabid=1303&mid=4368


BSD ASB Manual

School Support Organizations


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To Table of Contents Section Contents

1. Introduction

2. Administrative Requirements

3. District Employee Participation in School Support Organizations

4. Site or Facility Use by School Support Organizations

5. Fund Raising by School Support Organizations

6. Joint school support organization and ASB Activities

a. Joint ASB/SSO Event Agreement

Introduction The Board encourages the formation of school support organizations (SSO‘s) such as Parent Teacher Associations (PTAs), Parent Teacher Student Associations (PTSA), and/or Parent Booster Groups in cooperation with the school administrative staff. These organizations generally support and supplement athletic, music and other school programs. Each SSO is a local, self-governing, nonprofit membership association with their own set of bylaws, elected officers, and membership. To top of section

Administrative Requirements The District requires that:

SSOs operate as legal entities and form a tax exempt charitable organization under Internal Revenue Code section 501(c)3.

PTAs and PTSAs be officially recognized by the National Congress of Parents and Teachers as well as the Washington State PTA in order to function with the cooperation of the BSD.

SSOs not be governed by the District; however, they must follow certain school District policies and procedures, especially when fundraising, renting District facilities, gifting donations, or involving students (see below).

Parent booster groups carry liability insurance in order to operate in conjunction with the BSD or use BSD facilities (see BSD procedure 9500.1).

The Board shall be responsible for verifying that each organization‘s purpose, activities and affiliation are consistent with the District‘s goals, programs and policies. Principals are responsible to work with new groups to verify that their purpose, activities, and affiliation are consistent with the District‘s goals, programs and policies. Principals shall maintain a current list of contact information for officers of SSOs. To top of section

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District Employee Participation in School Support Organizations Staff participation, cooperation, and support of SSOs are encouraged. However, employees may not hold an official position within, have signature authority or a financial responsibility within the SSO, or handle the cash of an SSO. Adherence to this rule prevents potential conflicts of interest (RCW 42.23). Employees shall be involved only on their personal (non-staff) time unless the employee‘s job description requires service in an advisory capacity. Employees must verify the appropriateness of such participation with their respective building principal or supervisor. Employees shall not receive compensation from school support organizations. To top of section

Site or Facility Use by School Support Organizations Prior approval of any school support organization event or activity held on District property must be coordinated with each Principal to ensure that appropriate departments have been contacted and to ensure compliance with District facility use and rental policies and procedures. Contact the BSD Facilities Management department for requirements and instruction related to facility use. Additionally, SSO‘s wishing to use District facilities shall complete and adhere to the terms stated in the BSD Building Use Agreement. SSOs shall also adhere to BSD policy related to facility use. See BSD procedures 7450.1 and 9500.1-9500.4 for more information. To top of section

Fund Raising by School Support Organizations This section is under review and will be updated in the near future. Please contact the District’s Business Office if you have questions. To top of section

Joint school support organization and ASB Activities This section is under review and will be updated in the near future. Please contact the District’s Business Office if you have questions. To top of section

Legal References

RCW 42.23 Interest in contracts prohibited — Exceptions

BSD Policy Reference 9500 – Community Use of District Facilities

http://apps.leg.wa.gov/rcw/default.aspx?cite=42.23

http://www.bsd405.org/LinkClick.aspx?link=administration%2fBoard+Policy%2f9000+Community+Relations%2fPO9500.pdf&tabid=1304&mid=4371

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BSD Procedure References 7450.1 – Management of District Equipment/Materials 9500.1 - Community Use of District Facilities

ASB Manual Section Cross References Budgeting

Purchasing Methods Cash Handling Supervision Activities/Fundraising – ASB Uses of ASB Funds

Documents Joint ASB/SSO Event Agreement ASB/PTA Finances (www.wastatepta.org)



http://www.bsd405.org/LinkClick.aspx?fileticket=9m0CdffJ7Ec%3d&tabid=1298&mid=4365

http://www.bsd405.org/LinkClick.aspx?fileticket=PuTmoswcy7I%3d&tabid=1304&mid=4371

http://www.wastatepta.org/leadership/pta_law/law_index.html

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Purchasing Methods


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Section Contents

1. Introduction

2. Disbursement of Public and Private Monies

3. Purchase Process

4. Receiving Materials

5. Title to Property

6. Compliance with Bid Law Requirements

7. Conflicts of Interest

8. Ethics

Introduction These BSD purchasing policies and procedures have been designed to ensure transparency in transactions with third party providers of goods and services and to ensure compliance with internal controls, state regulation and audit requirements. The use of District purchase requisitions (PR), or where provided, District credit cards are the most common methods used to make purchases. Petty cash may also be used to reimburse ASB students/advisors/parents for approved, small, and miscellaneous expenditures in situations when it is impossible or impractical to make disbursement by PR or credit card. Segregation of duties: The ASB group‘s duty of purchase requisition, the School ASB accountant‘s duty to approve the PR and initiate a PO in the district system, and the District‘s duty to process the PO and complete purchases are to be segregated. To top of section

Disbursement of Public and Private Monies

Approval Each ASB group or, in the case of elementary schools, elementary school principal or his/her designee must approve, prior to requesting a purchase, each disbursement of both public and private funds. Law (RCW 28A.325.030) requires that the Board of Directors is to supervise and approve disbursements from the ASB Fund. According to WAC 392-138-110, a board-approved budget constitutes authorization for the disbursement of ASB Funds for the purposes established in that budget. As such, no disbursements, public or private, shall be made from the ASB Fund except as provided for in a board-approved budget (WAC 392-138-125, WAC 392-138-210). See the Budgeting section of this manual for more information. Before initiating the purchase process (see below), an ASB group must show evidence of approval in their minutes. A copy of the finalized and ASB group-approved minutes must accompany a district purchase requisition in order to for that purchase requisition to be processed by the ASB accountant. Back to top of section

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Purchase Process The District has approved and established four methods for ASB groups to purchase goods and services: 1) through BSD purchasing, 2) through the use of a BSD P-card, 3) with personal funds where approved purchases will be reimbursed with petty cash and 4) with personal funds where approved purchases will be reimbursed by check. Advisors, students and parents are rarely expected to need to use personal funds to make ASB group purchases. However, the District understands that a limited number of circumstances preclude the BSD Purchasing Department and District P-cards. The following details the process for purchasing though all four channels:

1. Purchase Requisition and BSD Purchasing

a. ASB groups must use a BSD Requisition for Goods and Services (PR) to request inventory, supplies, and services.

i. See your school office for a copy of this two-part form.

b. ASB groups must prove that all purchases requested have been approved by the students of the ASB group. This is accomplished through attaching a copy of the minutes where purchases were discussed and approved to the requisition.

a. PRs must be signed by an ASB group student representative, such as the treasurer, and the school‘s Prime Advisor.

b. After filling out and signing the requisition, ASB groups present it to their ASB accountant who will inspect the requisition and check the fund status of the requisitioning ASB group. If sufficient funds exist, the accountant will initial the PR and present to the Prime Advisor for approval.

c. After Prime Advisor approval, one copy of the complete requisition is given back to the

activity group for record keeping and one copy is forwarded to the District‘s purchasing department for verification.

d. Requesting a purchase through the BSD purchasing department is the standard method for

obtaining goods and services. Having a central purchasing department allows for purchases to be made at the best prices and from approved vendors. While this is the preferred method of purchasing, as circumstances require, ASB groups may also request district P-Cards in order to make their own purchases.


2. Purchase Approval and use of BSD P-Cards

a. An acceptable alternative process for purchasing ASB group materials, inventory and services is through the use of a District P-Card.

b. The approval process is the same and a BSD Purchase Requisition must be used to evidence student, advisor and accountant approval. The process differs in that instead of

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entering the approved requisition into the system, the ASB accountant issues the ASB group‘s advisor a BSD credit card that the ASB group, under the direct supervision of the advisor, can use to make purchase on their own.

c. Each advisor holding a District P-Card will be required to sign a memorandum of understanding (see the District‘s web page for an electronic copy) before a card can be issued and purchases can be made by the ASB group.

d. See the Credit Cards section of this manual for details concerning P-Cards.


3. Personal Funds (Reimbursement through Petty Cash or District Check)

e. ASB groups may use petty cash for purchases only in the case that the purchase is for approved merchandise and the purchase is a small and emergency-type purchase requiring quick turn around when there is no time for the BSD approval and purchase process before the activity / fundraiser (for example when not purchasing out of the regular BSD approval and purchase process would cause the failure of all or part of an ASB group activity / fundraiser). In this case:

i. The purchase is made with the parent‘s/student‘s/advisor‘s own funds.

ii. Immediately after the event (next school day i.e.), the ASB group must approve the purchase per regular purchase approval procedures.

iii. After the purchase is approved (minutes, PR and all), the ASB group

student/advisor/parent is to bring to following to the school accountant in order to receive reimbursement out of petty cash or in order to receive a District issued reimbursement check:

1. The ASB group-approved PR. 2. ASB minutes discussing and approving the reimbursement of the

expenditure made from personal funds. 3. Original receipts in the amount of the reimbursement requested. 4. A complete BSD Claim for Reimbursement form. See your school

accounting office for a copy of this three-part form. a. This form must be signed by a student representative of the ASB

group in order to be considered complete.

f. A purchase will not be reimbursed out of petty cash without having all of the above properly completed and submitted to the accountant.

g. If the accountant decides to reimburse out of petty cash, the accountant processes the petty-cash reimbursement by recording the transaction on the petty-cash log and filing the log as well as the receipts in the petty cash file. The accountant shall also approve and sign the claim form.

h. If the accountant decides to reimburse through District check, he/she shall approve and

sign the claim form and forward a copy to the District Purchasing Department for processing.

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i. See the Cash Handling section of this manual for more information about the use of petty

cash. Back to top of section

4. Personal Funds (Reimbursement via Check)

Rarely will an employee be expected to purchase ASB group materials using personal funds. Examples of these limited cases are when a vendor does not accept cash or check or when an ASB is traveling. In any case, as with all ASB group purchases, purchases made with personal funds must be budgeted for and pre-approved by ASB group students. After making approved purchases, employees wanting reimbursement are expected to follow BSD policy and procedures guiding employee purchase and reimbursement as detailed in the Employee Pay/Employee Reimbursement section of this manual. See within for details.

5. In general

j. Consideration should be given as to whether state bid laws apply (in the case of

purchases greater than $5,000 or contracted services to building, for example). See WAC 392-138-019 ―Compliance with bid law required‖ for guidance related to the application for state bid laws. Further questions should be directed to the District Purchasing Department.

k. Contracts with suppliers must allow for the return of unused merchandise for a cash refund or credit with the vendor.

l. Vendors must not be individuals or groups affiliated with the ASB group or its members in

such a way that the ASB group or its members can be either directly or indirectly benefited by the transaction.

m. Only District employees such as teachers, advisors, and coaches have permission, once

purchases are approved, to sign contracts with vendors.

n. Purchases must require vendors to enclose a packing slip with the shipment and route the associated invoice to the District for payment.

o. Purchases should request that the vendor invoice included with the materials shipped to

the school. The invoice will be copied and directed to the District Accounts Payable office for payment.

p. If an ASB group‘s purchase is being shipped, it is to be addressed as follows:

i. ASB group Name ii. School Office Address iii. In Care of (name of ASB accountant)


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Receiving Materials

8 When received at the school: a. ASB accountants will inspect shipments to see that items physically received match the

enclosed packing slip, that that packing slip matches the corresponding Purchase Order and that no materials were damaged in transit.

i. If exceptions exist or materials were damaged in transit, accountants are to

determine the nature of the error and ensure that:

1. Nonconforming goods are returned. 2. Required/ordered goods in the correct quantity will be re-shipped. 3. Billing issues are corrected as required.

9 After goods receipt:

a. ASB accountants are to sign and date the packing slip and send a copy (with

accompanying invoice if the invoice was enclosed with the goods) to the district office for payment and notify the ASB group for pickup.

b. One copy of the packing slip is to remain with the ASB group for record keeping.

c. Receiving ASB groups 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. If errors were made by the accountant or the vendor, ASB groups should notify the accountant immediately.

10 In the case an ASB group is purchasing with a Credit Card or personal funds (to be reimbursed by

petty cash):

a. ASB groups 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, ASB groups 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 Accounting Department for credit card payment and funds transfer. Credit card purchases will not be accepted unless purchases are approved.

11 When not in use, purchased materials are to be secured in a locked room, cabinet, or safe until it is checked out to students for use or sold at an activity or fundraiser.

12 Based on risk, the District will perform periodic audits of ASB group inventory to ensure that only reasonable and approved purchases are being made and that purchases have been requested only to meet the needs of an ASB group. Audits will inspect materials and determine if they are being used/stored properly and are used for District ASB purposes as opposed to personal purposes.


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Title to Property This section is under review and will be updated in the near future. Please contact the District’s Business Office if you have questions. Back to top of section

Compliance with Bid Law Requirements

In order to comply with RCW 28A.335.190, WAC 392-138-019 as well as District policy, when processing purchase requests, the District purchasing department shall secure competitive prices when required to do so and obtain the maximum value for each dollar expended.


Conflicts of Interest No person involved in or directly supervising District purchasing shall receive any financial benefit or have any financial interest in any sale to the District or shall accept or seek anything of economic value as a gift, gratuity, or favor from any person, firm, or corporation that has been or may be involved in a contract or transaction involving District purchasing. Back to top of section

Ethics The National Institute of Governmental Purchasing (NIGP) Code of Ethics shall serve as the ethical standard by which purchasing policy and procedure is carried out. Back to top of section Legal References

RCW 28A.325.030 Associated student body program fund–Fund raising activities- Non-associated student body program fund moneys.

WAC 392-138-019 Compliance with bid law required WAC 392-138-021 Title to property - Dissolution of associated student body or affiliated group

WAC 392-138-110 Associated student body public moneys – Associated student body program budget

WAC 392-138-125 Associated student body public moneys – Disbursement approval – Total disbursements

WAC 392-138-210 Non-ASB private moneys—Disbursement approval—Total disbursements

Documents Minutes Template BSD Requisition for Goods or Services Credit Card Memorandum of Understanding Lost or Missing Purchasing Card Receipt Form

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ASB Manual Section Cross References Budgeting Credit Cards Cash Handling Records Retention Employee Pay/Reimbursements

Policy Cross Reference 7200 - Purchasing/Expenditures 7210 - Use of District Credit Cards

Procedure Cross Reference 7200.1 - Purchasing/Expenditures 7210.1 - Use of District Credit Cards Back to top of section To Table of Contents




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Introduction The District recognizes that the use of credit cards (purchasing or procurement cards, also known as ―P-cards‖) is a customary business practice that reduces payment processing time, provides more purchasing flexibility and control to schools and departments, and reduces transaction handling costs. Accordingly, the District has authorized their use for ASB group purchases and travel. Each credit card holder will annually sign a memorandum of understanding (see the District‘s web page for an electronic copy) defining the appropriate use of the credit card, steps to take in the event a credit card is lost or stolen, requirements for submitting documentation of allowable charges, criteria for cancellation of card privileges and provision for collecting reimbursement for unauthorized charges prior to their use of the card. District credit cards may not be used by an unauthorized individual. Cardholders are not to allow vendors to retain their credit card information on file for future purchases.

Allowable Charges Use of credit cards for travel must be consistent with travel guidelines set forth in Policy 7250 and Procedure 7250.1 (see the Travel section of this manual for more information). Use of credit cards for the purchase of ASB supplies and inventory must be consistent with guidelines set forth in Policy 7200 and Procedures 7200.1 (see Purchasing Methods for more information). Credit cards may not be used for the following:

1. Cash advances; 2. Salaries and wages; 3. Gifts; or gift cards; 4. Donations to charity; 5. Personal services, consultant agreements, or performance groups; 6. Personal use or non-District purposes; 7. Purchases of goods for which the District has a bid;

Payment for Purchases Made with a Credit Card Before an advisor can make any purchase with his/her BSD P-card, each purchase must be pre-approved. Evidence of ASB group student, advisor and school ASB accountant approval must be evidenced on a BSD Purchase Requisition (see the District‘s web page for an electronic copy)(see the Activities/Fundraisers-ASB section of this manual for more detailed procedure related to ASB group P-card purchases). The process for credit card payments is as follows:

1. The advisor must sign each receipt for every purchase made with a BSD credit card.

2. The advisor keeps the original copy of all receipts in his/her ASB group‘s file.

3. These original receipts shall be turned into the school ASB accountant within 10 business days of the date of credit card charges.

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a. If, as expected in rare cases, it is impossible to obtain a credit card purchase receipt or a credit card purchase receipt was lost, advisors and accountants/managers are required to complete a BSD Lost Credit Card Purchase Receipt Form (see the District‘s web page for an electronic copy) and submit it in lieu of each lost receipt.

4. Each time receipts are submitted, the accountant prepares a PaymentNet Transaction Detail Report listing all purchases made with the advisor‘s credit card.

5. This report with 1) accompanying original receipts and 2) a copy of the accompanying purchase requisition is sent to the District Accounts payable Office for credit card payment processing.

a. Note: as required in the Purchasing Methods section, purchase requisitions must detail

items to be purchased, at what price and in what quantity. In this way the District‘s Accounts Payable Office can reconcile credit card receipts with itemized purchase approval.

If documentation is not provided in a timely manner resulting in late payment of the bill, any resulting interest or service charges will be allocated to the budget code provided for the charges. Advisors and other staff holding District credit cards shall be instructed concerning BSD credit card policies, procedures and best practices. The district has prepared a useful tool called ―Credit Card Training – Best Practices‖.

Legal References

RCW 42.24.115 Municipal corporations and political subdivisions — Charge cards for officers' and employees' travel expenses.

BSD ASB Manual Cross References Travel Purchasing Methods Activities/Fundraisers-ASB

Policy Cross Reference 7200 – Purchasing/Expenditures 7210 - Use of District Credit Cards 7250 - Travel

Procedure Cross Reference 7200.1 – Purchasing/Expenditures 7210.1 - Use of District Credit Cards 7250.1 - Travel

Documents Credit Card Memorandum of Understanding Purchase Requisition Lost or Missing Purchasing Card Receipt Form Credit Card Training – Best Practices


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Introduction Personal service contracts are used to initiate an agreement with an independent contractor to provide services to the District. An independent contractor is a person or firm, not an employee of the District, involved in their own business of contracting to provide services to the District that cannot be provided by regular staff.

Contracts School principals and prime advisors have the capacity to sign contracts with independent contractors for services to be provided at their schools. To permit and initiate a personal service, a purchase requisition must be completed and signed by the ASB group student and the school‘s Prime Advisor. See the Purchasing Methods section for details. In addition, a personal service memo of agreement or personal service contract may need to be approved and signed by the ASB group and Prime Advisor. The methods for requesting the purchase of personal services shall be the same as with other purchases detailed in the Purchasing Methods section of this manual. In addition to the purchase requisition:

The District‘s purchasing policy recommends that services costing up to $500 in cost be agreed upon through the use of a BSD Memorandum of Agreement (see the District‘s web page for an electronic copy of this memo). Other documents such as the contractor‘s contract, bid, invoice etc. will also suffice for contracts of this size.

Services costing between $501 and $1,000 require the use of the BSD Memorandum of Agreement.

Services costing $1,001 and more require the use of the BSD Contract for Professional Services.

Purchasing will assist you in determining when a contract is required. Please contact the District‘s Purchasing Department with questions.

Conflicts of Interest Be aware of possible conflicts of interest or beneficial interest situations with the potential contractor as these are prohibited by law (RCW 42.23.030 Interest in Contracts Prohibited). A conflict of interest occurs when the person purchasing the service is on some way related to the person providing the service and this relationships benefits the purchaser. This limits the perceived objectivity of the purchaser and may result in a less than arm‘s length business transaction.

Guidelines for Personal Service Contracts

1. All consultants and workers will be tested by the same criteria to determine if they are truly an independent contractor or should be paid as an employee.

2. An employee of the District generally cannot be paid as an independent contractor.


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3. Workers who are determined to be employees must be processed through the District Human

Resources Department (certified/classified).

4. If the contractor has a business name and a federal ID and/or UBI number, warrants will be made payable to the business name. Contractors are required to have a UBI number issued by the Washington State Department of Revenue. If a specific contractor should challenge your request for a UBI number, you should contact the Purchasing Department.

5. Contractors will submit requests for payment on business invoices including:

Vendor name, address, phone number

Date

Invoice number.

Purchase order number.

Full description of service(s) provided including breakdown of unit costs.

Gross invoice amount.

6. The form must include the contractor‘s Unified Business Identifier (UBI) number and an authorized signature on the purchase order.

Note: Independent contractors who will have regularly scheduled, unsupervised access to children shall have a criminal background check, including fingerprinting. Check with the Human Resources Department for information.

Legal References

RCW 42.23.030 Interest in Contracts Prohibited

RCW 28A.320.035 Contracting out — Board's powers and duties — Goods and services

ASB Manual Section Cross References Purchasing Methods

Documents BSD Memorandum of Agreement BSD Contract for Professional services




http://apps.leg.wa.gov/rcw/default.aspx?cite=28A.320.035

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Section Contents

1. Introduction

2. Approving ASB Related Travel

3. Staff Travel (advisor only)

4. Planning and Purchasing

5. Reimbursement of Personal Costs

Introduction District ASB group travel policies and procedures apply to local and non-local travel by students, employees and non-employees (e.g., parent volunteers) of the District, for events that are paid for with ASB funds. Trips must be extracurricular when charged to the ASB Fund. Groups and individuals shall review the purpose of the trip to determine whether or not the ASB or General Fund should be charged. For example, trips made for recreational or social purposes may be charged to ASB while trips made as an extension of the curriculum taught in the classroom, such as a trip to the Pacific Science Center as a culmination of a science unit, would be charged to the general fund. Back to top of section

Approving ASB Related Travel Before an ASB group plans trips such as field trips, competitions, workshops etc., they should ensure that adequate funds exist within their ASB group‘s ASB fund account. Also, ASB groups may not begin planning a field trip, including committing funds for the activity, until it has received approval from the right District employee through the use of the right travel form. ASB group‘s failure to obtain approval shall be reason to cancel a trip. All ASB group travel is grouped into one of the following categories: class field trips or extended field trips.

Class Field Trips The class field trip category includes all trips that are not over night and not further than 300 miles from the school. For each class field trip, the advisor in charge shall complete a local field trip request form (see your school office for a copy) and submit it to the school principal. Field trip request forms must be approval at least two weeks prior to the field trip so start the application early. The same staff member shall be responsible for securing the number of adult supervisors deemed appropriate by the school principal. Parents must be informed of the nature and purpose of the field trips. Parent permission slips (see school office for a copy) must be sent home at least three school days prior to the trip. Each student participating in a field trip must first return a permission slip signed by his/her parent/guardian. For additional information related to field trips, see BSD 3340.1 - Trips and Excursions.

Extended Field Trips The extended field trip category includes all travel that is either overnight or involves travel 300 or more miles away from the school. In the case of extended field trips, the staff member in charge of the trip must

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submit to the principal an Extended Filed Trip Application (see the District‘s web page for a copy). This form details a written plan including the trip‘s purpose, supervision, itinerary, cost, housing, and student costs (if any). The application should be submitted to the superintendent or executive director for approval at least 40 days prior to the planned departure. The application must be submitted to the principal at least two weeks prior to submission to the superintendent or executive director. Since submission to the principal is required 54 days in advance, ASB groups must plan ahead. For additional procedures related to extended travel, see BSD 3340.1 - Trips and Excursions. As is the case with any other trip, no costs, such as travel arrangements or program fees, may be incurred until final approval is received. Back to top of section

Staff Travel (advisor only) While it is rare, advisors may travel alone on approved ASB group business from time to time. In these limited circumstances, the district pays both local and extended travel of District staff but only when such travel is for approved District business. Advisors expecting to incur travel expenses individually and no in conjunction with a class field trip or extended ASB group travel are expected to follow the planning, approval, purchase, and reimbursement procedures outlined in BSD Procedure 7250.1 – Travel. In keeping with this procedure, extended travel beyond 300 miles radius will require the approval of the Board of Directors through the use of a BSD Prior Approval Form (see your school office for a copy). The amount approved by the Board of Directors is considered maximum and hence estimates of travel cost in this instance should be well planned an expected to cover the total of anticipated costs. Costs shall be estimated using the appropriate District rate and not exceed District limits. See BSD procedure 7250.1 for more information. Advisors incurring approved travel costs in conjunction with his/her ASB group as a part of an approved ASB filed trip or extended ASB group travel event shall include their costs in the application for group travel (see above) and together with the ASB adhere to the procedures listed in 3340.1—―Field Trips and Excursions‖. Back to top of section

Planning and Purchasing

Planning and purchasing for a field trip can be difficult for an ASB group. The District has established a system for identifying the correct method of transportation, choosing the best hotels, using per diem cards and so on. In order to allow for the best prices, the most efficient planning process, and the best overall travel experience, ASB groups should work with their school office and/or the District accounting/purchasing offices early in the planning stages. Additionally, please see the online exhibits pursuant to BSD procedures 3340.1 and 3340.2 for guidance. Note:

ASB‘s may use assigned District P-cards for approved travel related purchases.

BSD Purchasing is required to make all purchases related to travel. Boosters or other outside groups, individuals, etc. may not purchase on behalf of the district.

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As with all other ASB Fund expenditures, ASB groups planning to spend ASB group funds for travel purposes must record student approval for all travel expense details in the ASB group‘s minutes. These minutes shall accompany the ASB group‘s purchase requisition. See the purchasing methods section for more information.

When completing travel applications, be sure to budget sufficiently for meals that will be purchased with P-cards or personal funds.

While on approved travel, District P-cards will only be issued (if approved) to District employees and each employee (if approved) will have only one P-card.

Advisors, students and volunteers should keep all receipts for all purchases (food, transportation, and miscellaneous) made with District credit cards or personal funds while on approved ASB group travel.


Reimbursement of Personal Costs Students, advisors and volunteers are expected to pay for ASB group travel related costs out of pocket only when travel costs could not be pre-paid through the Districts purchasing system and District P-Cards have not been approved. Reimbursement for all approved ASB group travel expenses paid out of pocket shall be paid by the District out of the ASB group ASB fund account pursuant to the submission of an itemized BSD Expense Claim for Approved Travel (see the District‘s Web Page for an electronic copy). Only reasonable, actual travel expenses will be reimbursed upon the submission of a properly completed expense claim. Note: all receipts will be required for reimbursement. Reimbursement will only be given when approved purchases are evidenced by sales receipts. See the Employee Pay/Reimbursement of this manual for more information. Back to top of section

BSD ASB Manual Cross References Purchasing Methods Employee Pay/Reimbursement

Legal References

RCW 42.24.150 Advancements for travel expenses — Travel expense voucher

RCW 42.24.115 Municipal corporations and political subdivisions — Charge cards for officers' and employees' travel expenses.

Policy Cross Reference 3340 – Field Trips and Excursions 7250 – Travel

Procedure Cross Reference 3340.1 – Field Trips and Excursions 7250.1 – Travel

Documents Local Field Trip Request Form (see your school office)



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Parent Permission Slips (see school office for a copy) BSD Extended Filed Trip Application BSD Prior Approval Form (see your school office for a copy) BSD Expense Claim for Approved Travel (see your school office) Lost or Missing Purchasing Card Receipt Form


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Free Entry to Events Free entry to games, theatre performances, or other events where a fee is charged is not generally permitted unless the person has a bona fide job at the event. KINGCO passes are allowed for the staff member because there is an understood responsibility of supervision. Spouses of staff and coaches, parents of students in the game, and boyfriends and girlfriends of coaches all need to pay to attend and cannot be placed on the pass list. The remainder of this section is under review and will be updated in the near future. Please contact the District’s Business Office if you have questions. To top of section


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Employee Pay Currently, the general fund provides for some employee costs related to ASB groups in addition to the employee‘s base salary. Activity hours are paid out of the general fund through stipends. On occasion, substitutes are also paid using activity hours. In addition, officials, scorekeepers, fundraiser assistants, custodians etc. may be paid directly from the ASB Fund for work related to ASB events. Note: when planning events and budgeting for the coming school year, ASB groups should anticipate these costs and budget appropriately.

Guidelines – District Employee If the person working the special event is a District employee, prior to the event, an advisor is to complete the top portion of the Classified Temporary Hourly Assignment Request (see your school office or a copy of this form) with the scheduled dates and hours, the school‘s name, and the ASB group‘s budget number. Signature approvals from the advisor and ASB student representatives are required on the time sheet. HR will issue timesheets for the employee to complete and will return the pink copy of the Classified Temporary Hourly Assignment Request. ` If the person is a custodian and is already set up as a District employee, a Classified Temporary Hourly Assignment Request form is not needed. The custodian simply indicates the time worked and the account code to be charged on a green Operating Engineers (Custodians) timesheet. An ASB student officer also needs to sign the timesheet. After the event, employees must:

1. Complete the actual hours worked section of the Hourly Time Report (timesheet) and sign the

timesheet.

2. Give timesheet to supervisor for approval.

3. The supervisor then submits the timesheet to Payroll for processing. (Do not give the approved timesheet back to the employee.)

Note: If the person working the special event is not employed by the District, prior to working, the person must complete an application process through the Human Resources Department. The process includes fingerprinting, background checks, and completion of W-4 & I-9 forms. In order to process payment to employees, Human Resources requires documentation (e.g., copies of ASB meeting minutes) that shows that the employee is authorized by the ASB group and advisor to provide services and receive payment.

Employee Reimbursements Generally, the preferred method for obtaining goods and services is to issue a purchase order to the vendor. However, the advisor may occasionally request employees to obtain goods and services on behalf of the District when immediate action outside normal accounts payable process is necessary (as is the case with a vendor who does not accept cash or check or when an ASB group is traveling and formal requisition procedures cannot be followed). Reimbursements to employees made from the ASB Fund are ASB Fund expenditures and as such must be budgeted for in an approved ASB group budget and approved, specifically, by the students of an ASB group.

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ASB group funds can only be used for legitimate, non-credit, extra-curricular ASB group activities of the District. Reimbursement can occur only under the following guidelines:

1. Payment to reimburse district employees for expenses shall be accomplished only through the submission of a signed BSD Claim for Reimbursement (see your school accounting office for a copy of this form).

2 See the Purchasing Methods section, Purchasing Process, Reimbursement through Petty Cash or District Check subtopic of this manual for specific instructions regarding the acceptable methods for spending personal funds for ASB activities and fundraisers and reimbursement procedures.

See the Travel section of this manual for instructions regarding approved travel, travel approval processes, travel purchase methods, and travel related purchase reimbursement procedures.

ASB Manual Section Cross References Purchasing Methods Travel

Documents Claim for Reimbursement (see school office) ASB Hourly Time Sheet (see BSD Payroll Dpt.) Lost or Missing Purchasing Card Receipt Form To Table of Contents

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Section Contents

1. Segregation of Duties

2. Documentation

3. Routine Reconciliations

4. Safeguarding of Assets and Security or Accounting Records

5. Records Retention

6. Adjustments

7. Approved Vendors, Approved Purchase Orders, and Three-way Match

8. Cash Collection/Inventory Management A system of internal controls is designed to provide reasonable assurance of effective accounting control over assets, liabilities, revenues, and expenditures, and to prevent fraud, loss of public funds, and other illegal activity. It is the goal of the internal controls embedded within District policy and procedure to establish mechanisms to safeguard assets, ensure the accuracy and reliability of accounting data, promote operational efficiency, and ensure adherence to managerial policies and state and federal statutes. Back to top of section

Segregation of Duties Employee responsibilities shall be segregated so that no single employee is responsible for the authorization of, the custody of, and the recording and reviewing of any transaction/cash amount. The system of segregating duties shall be designed to mitigate errors and irregularities and to provide a method for prompt correction when errors or irregularities are identified. In a one-person office, management or supervisory involvement is required in approving individual transactions to maintain the required segregation of duties. Example: A school accountant who records sales and deposits funds raised as a result of ASB group activities should not be a ticket seller at that school‘s football game. In this case, the accountant has both custody of the cash and the ability to record the amount receipted. This gives rise to the risk of fraud. Accountants may assist with the ticket sales and cash receipts associated with events at a different school at which they do not have accounting responsibilities. Back to top of section

Documentation All ASB group transactions shall bear evidence of proper approval as well as prompt and accurate processing and recording within District systems. Documents used should be pre-numbered documents as much as possible for control and tracking. The pre-numbered sequence of documents and the distribution of the documents shall be controlled by the District. Back to top of section

Routine Reconciliations

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Accounting staff, other than the staff responsible for the account or transaction type, shall independently and routinely compare accounting system records to evidence of actual transactions or balances such as invoices, transfer requests, check copies, online statements, etc. to ensure that 1) the accounting system accurately reflects the activities of the District‘s ASB groups and the status of the ASB Fund and 2) that the proper amount of accounting support is being recorded with sufficient information to reconcile accounts.

Bank reconciliations of the District‘s depositories should be prepared on a monthly basis by Business Office personnel.

All reconciliations shall be designed to ensure that

1) The account‘s beginning balance agrees to the prior period‘s ending balance.

2) Accounting records accurately and completely reflect the change in any account in any given period and that no transactions were improperly included or excluded.

3) The change in the account is completely evidenced by sufficient accounting support properly

collected and retained.

4) That the correct ending account balance, evidenced by accounting support pertaining to the account and to the period, agrees to the period‘s ending balance as recorded in the accounting system.

5) And to ensure that any unusual activity or disagreement between accounting support and the

account balance is investigated and resolved. Back to top of section

Safeguarding of Assets and Security or Accounting Records Physical access to tickets, cash, checks (received or blank), pre-numbered documents, inventory, ASB group records, and other ASB group assets or records requiring security shall be limited to authorized individuals and retained in a locked cabinet or safe when not in use. Back to top of section

Records Retention Records shall be retained, maintained, and destroyed according to the guidelines set forth by the Board of Directors and The Washington State Division of Archives and Records Management (see the Records Retention section of this manual for further instructions). Back to top of section

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Adjustments Accounting record adjustments shall be limited to routine adjustments approved by the District. As much as possible, out-of-period adjustments should be prevented. Adjustments should be reviewed monthly by an in-charge accountant, principal, or District accounting employee not involved with making accounting adjustments. Audits of ASB group records should be designed to be able to identify and address irregular adjusting entries made by school accountants, District employees, or their managers. Back to top of section

Approved Vendors Approved Purchase Orders and Three-way Match The District‘s purchasing process has been designed to establish sufficient control to ensure that only ASB group student-approved purchases are being made from valid, District-approved vendors in a timely manner and at the best price possible. An approved vendor list should be assembled to streamline the purchase approval process. To become approved, each vendor will be evaluated compared to competitors based on their prices, their quality, their independence from the District (no related-party purchases unless specifically authorized) and prior customer service experiences. The purchase requisition (PR) process shall be initiated on a Requisition for Goods/Services form.

Purchase Process Note: this process outlines many of the controls associated with purchasing but not necessarily all of the procedures ASB groups are expected to adhere to while requesting and receiving purchases. For detail concerning purchasing and receiving procedures, please see the Activities/Fundraisers – ASB section of this manual, Procedures for Before the Activity/Fundraiser subtopic.

1. A Requisition for Goods/Services form must 1) be to an approved vendor, 2) be for items reasonable considering the activities of the ASB group making the purchase, 3) be in reasonable quantity considering the frequency of the ASB group‘s activities, 4) include prices per item that are competitive considering their quality relative to the market, 5) be approved by the students of the ASB group requesting the purchase, 6) be approved by the school‘s Prime Advisor and 7) be approved by the school accountant.

The requesting ASB group should keep one copy of the Requisition for Goods/Services form and send the other copies to the school office for processing. One copy of the form will be sent to the Business Office showing that students and advisors have approved the purchase.

2. If a Requisition for Goods/Services meets these criteria, the school accountant or office manager will generate an online purchase requisition (PR) in the District‘s accounting system. Once all online approving has been done, the online PR will be turned into a purchase order (PO) by the Purchasing Department and sent to the vendor.

3. When goods are delivered, the person opening the box must verify that the goods delivered were

as ordered. This is done by checking the goods off against the items listed on the packing slip. The person doing this checking must sign and date the packing slip and then give the packing slip

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to the school accountant or office manager. The school accountant or office manager will then receive the items in the District‘s online purchasing system. If services were received, the group receiving the services must notify the school accountant or office manager that it is okay to pay the service provider. The school accountant or office manager will then receive the services in the District‘s online purchasing system. ASB approval to pay should be supported by ASB minutes.

4. Accounts Payable should not pay an invoice unless a three-way match exists meaning that the quantities and prices are the same on each of the following: 1) the PO previously recorded in the system, 2) the packing slip accurately reflecting the goods received, and 3) the invoice. If a three-way match exists or sufficient explanation is provided regarding the acceptance of non-conforming goods, and if accountants/office managers/Accounts Payable have arranged revised invoice terms, payment on the invoice (or revised invoice) shall be made.


Cash Collection/Inventory Management Because of the number of ASB group activities or fundraisers that take place in any given year, the number of cash transactions at each, the value and small size of cash and inventory, the number of cash receivers, the level of physical access to cash and inventory, and the difficulty in tracking individual cash receipts, cash collection and handling and inventory management are the most risky areas of the control of ASB group activities and funds. A tight system of cash and inventory controls needs to be in place to ensure the following:

1. Cash receipts are in the proper form (e.g., identified as cash or check).

2. Cash and inventory records are accurate.

3. Cash and inventory are safeguarded.

4. Cash is deposited intact and deposited promptly.

5. Proper segregation of cash/inventory handling and accounting duties.

6. Cash handling is minimized.

7. Cash and inventory has not been lost or stolen. Note: this section outlines many of the controls associated with cash handling but not necessarily all of the procedures ASB groups are expected to adhere to while collecting, handling and depositing cash. For additional detail concerning cash and inventory, please see the Activities/Fundraisers – ASB section of this manual, Procedures for Before During and After the Activity/Fundraiser subtopics.

1. General Cash Controls (not pertaining to specific events):

a. A periodic cash reconciliation should be performed by a BSD accounting staff member that is not the accountant responsible for the recording and depositing of ASB group

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cash receipts. This is done to check that ASB group cash records match the actual cash activity with the depository and that no cash is unaccounted for.

2. Event Cash Controls (pertaining to cash handling during events):

a. A trained adult supervisor must be present at all times when cash or inventory is being collected, counted, or reconciled.

b. Cash must be collected only in BSD approved cash boxes.

c. When a cash box is needed before a fundraiser, the adult responsible for the fundraiser shall be assigned a specific cash box and change fund. At sign-out, the count is verified and signed for. At the end of the fundraiser, the box and change fund are to be returned along with the fundraiser proceeds.

d. Cash collectors shall record the quantity and value of inventory assigned to them on the Inventory Check-out and Check-in Sheet before and after the event/day/shift wherein inventory was sold and cash was collected. Students and a supervising adult are to count and sign for inventory checked out at the beginning of an event/day/shift and count and sign or cash turned in and unsold inventory turned in at the end of the event/day/shift.

e. At the end of an event/day/shift, a reconciliation of inventory sold at the day‘s prices

shall be made to ensure that there is no missing inventory or that there is no missing cash.

i. The total cash collected should equal the number of units sold times the price at

which each was scheduled to be sold. Cash received and the value of unsold inventory returned must equal the value of inventory checked out to each seller at the beginning of the event/day/shift. Any differences must be investigated immediately. See inventory procedures for further instructions).

3. Best Practice: cash should never be in the hands of the person recording cash deposits in the accounting system.

a. At Bellevue School District, this segregation of duties is not always achieved since

advisors typically turn cash receipts into the School ASB accountant and that person also records cash receipts in the District accounting system.

b. In order to create an environment of transparency and accountability; protect students,

volunteers and advisors; and mitigate the risk of loss, the District requires ASB groups to follow the cash and inventory procedures, including using the appropriate BSD forms, as detailed in the Activities/Fundraisers Section of this manual. Please see within for details.


Legal References

WAC 392-138-013 Powers - Authority and policy of board of directors

RCW 28A.325.020 Associated student bodies–Powers and responsibilities affecting.

BSD ASB Manual

Internal Controls


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ASB Manual Cross References Purchasing Cash Handling Records Retention Activities/Fundraisers-ASB

Documents ASB Meeting Minutes Template Activity / Fundraiser Approval Form Requisition for Goods or Services Form Parent - Student Fundraiser Acknowledgment Form Inventory Check-out/Check-in Sheet Advisor‘s Daily Cash Deposit Record Advisor‘s/Accountant‘s Cash Box Checkout Form Activity / Fundraiser Checklist Credit Card Memorandum of Understanding Periodic Inventory Count Sheet Back to top of section To Table of Contents

BSD ASB Manual

Interest Earnings


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To Table of Contents Available excess ASB funds are to be deposited with the County Treasurer and will be invested in appropriate instruments. Investment of funds with the county treasurer is managed by the central District office. As required by law (WAC 392-138-115), ASB group investment earnings must remain in the ASB Fund and are not transferable to the General Fund; they are to be used for ASB Fund purposes. The central District office will allocate interest earnings based upon each school‘s weighted average fund balance.

Legal References

WAC 392-138-115 Associated student body public moneys – Deposit and investment To Table of Contents

BSD ASB Manual

Taxes


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To Table of Contents This section is under review and will be updated in the near future. Please contact the District’s Business Office if you have questions.

ASB Manual Section Cross References Activities/Fundraisers – ASB

Legal References

RCW 82.08.0293 Exemptions — Sales of food and food ingredients

Documents School District‘s Guide to Washington State Taxes To Table of Contents


http://dor.wa.gov/docs/pubs/industspecific/schooldistricts.pdf

BSD ASB Manual

Records Retention


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To Table of Contents As stated in Bellevue School District policy 7010 - Records Management - records shall be managed to facilitate the efficient operation of the District‘s ASB‘s; to support the extracurricular educational program; to provide for the needs of students, employees, parents and the community; to preserve essential legal, fiscal and historical documentation; to provide research data; and to ensure the accessibility and safekeeping of the records. ASB group records-management procedures shall adhere to the policies set forth in District policy 7010 and procedure 7010.1. Please see the ―School Districts and Educational Service Districts Records Retention Schedule‖ published by the Washington State Secretary of State and referenced in BSD policy and procedure for details. Specifically, ASB groups must retain student-signed records as follows:

1. Constitutions (Student Council and Activity Group) and charters shall be retained in perpetuity. One copy is to be retained by the student council or activity group and one copy is to be retained by the body responsible for approving the constitution or charter.

2. ASB group meeting minutes shall be retained in perpetuity. Each ASB group 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 Business Office for archiving.

a. For example: if you are an ASB group officer during the 2015-2016 school year, you

are to keep in a secure file on school premises the minutes of ASB meetings that occur from September 1, 2015, to August 31, 2016, as well as the minutes of the meetings that took place between September 1, 2014, and August 31, 2015.

3. Any documents that support expenditures or fundraising reconciliations that have student signatures and that have not already been sent to the District‘s Business Office as part of the purchasing or payment process must be retained in a secure file at each school for 6 years following the school year in which the documents were generated. After the 6-year retention period has expired, schools shall destroy the documents in accordance with BSD policy 7010 and procedure 7010.1.

a. For example: if you are an ASB group officer during the 2015-2016 school year, you may destroy any documents that were generated during the 2008-09 and earlier years.

b. The forms requiring student approval and/or signature and that are required to be maintained in accordance with the 6-year rule are listed as follows:

i. Activity/Fundraiser Approval Form ii. Requisition for Goods or Services iii. Parent - Student Fundraiser Acknowledgment Form iv. Inventory Check-out and Check-in Sheet v. Periodic Inventory Count Sheet

Policy Cross Reference 7010 - Records Management

Procedure Cross Reference 7010.1 - Records Management

http://www.sos.wa.gov/_assets/archives/School%20Districts%20and%20Educational%20Service%20Districts%20RRS%20ver%207-1rev.pdf

http://www.sos.wa.gov/_assets/archives/School%20Districts%20and%20Educational%20Service%20Districts%20RRS%20ver%207-1rev.pdf



BSD ASB Manual

Records Retention


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Exhibit A - WASBO Sample ASB Constitution

ASB Student Council Constitution

Click here for an example of an activity group constitution

Preamble

We, the students of _______________ School, with equal representation, respect, value and recognition of all students and staff, and

for the promotion of good government, good sportsmanship, student activities, and the general welfare of the students of

______________ School, establish this Constitution of the Student Body of _________________ School.

Article 1. Name of Organization/Mascot & Colors

Section A. It is resolved that the name of this organization shall be the Associated Student Body of

____________School.

Section B. The name of the mascot for all extra curricular activities shall be the______________.

Section C. The school colors shall be____________, ______________, and ________________.

Article 2. Purpose

The principle purpose of this organization shall be:

Section A. To unify all student organizations under one general contract.

Section B. To increase student involvement in school management.

Section C. To develop in all students an understanding and appreciation of the democratic process.

Section D. To promote mutual respect and communication.

Section E. To encourage student involvement and enthusiasm in all school activities.

Section F. To discuss and settle disputes which arise between organizations and activities.

Section G. To establish traditions & responsibilities that promotes a positive atmosphere.

Article 3. The ASB Student Council shall have powers to:

Section A. Help make rules and/or guidelines for the betterment of the school, its life, or its interests. For example:

• Student council

• Social Activities.

• Assemblies.

• Preservation of school and personal property.

Section B. Grant charters to ASB activity groups such as clubs, sports, performing arts groups, and other groups.

Section C. Investigate and report on matters referred to it by the student body or faculty.

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Section D. Approve all activities of the student body.

Section E. Approve all student body financing and spending.

Section F. The powers of the Council are delegated to it by the principal, who shall have the power to veto any measure adopted by

the council, if he/she feels the measure unreasonable, unsafe, or in violation of the Washington State Code, school policies, or law.

Article 4. Membership

Section A. The student body of the ___________ School shall consist of all the students from the {sixth, seventh and eighth} OR {ninth,

tenth, eleventh and twelfth grades} and the members of the faculty of those grades.

Section B. The ASB Student Council shall be comprised of ________ executive members plus class representatives, homeroom

representatives, one faculty member [list others]

Section C. The Executive Council shall consist of the following:

1. President

2. Vice President

3. Treasurer

4. Secretary

5. [list others]

Article 5. Duties of ASB Student Council Members

Section A. Duties of the ASB President

1. Enforce the Constitution.

2. Veto an issue with reason.

3. Receive committee reports.

4. Appoint committees.

5. Be a rep. at school related community functions.

6. Conduct the Meetings of the ASB

6. Be a non-voting member at these meetings, except in the event of breaking a tie vote.

7. [list others]

Section B. Duties of the ASB Vice President

1. To fulfill the duties of the president in the president‘s absence or in case or resignation or incapacity of the president.

2. To be an ex-officio member of all committees.

3. To be a representative at all school related functions, in the president‘s absence.

4. [list others]

Section C. Duties of the ASB Secretary

1. To keep accurate and up-to-date minutes of all regular and special ASB Executive meetings.

2. To make copies of the minutes for all members of the ASB Student Council and the faculty office.

3. To be responsible for all correspondence between council members and between the student council, the faculty and the district.

4. To supply members with the agenda prior to meetings.

5. [list others]

Section D. Duties of the ASB Treasurer:

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1. Signify the ASB‘s approval of all disbursements on documents or in communications as required.

2. To make financial reports and accounts for all ASB expenditures to the faculty, principal or district.

3. Assist with ASB finances.

4. Chair the ASB Budget Committee.

5. [list others]

Section E. Duties of Homeroom Representatives:

1. To represent the views of the people in his/her homeroom.

2. To report all ASB Student Council actions to the homeroom.

3. To assist in student body activities.

4. To keep an up-to-date notebook of all ASB Student Council meetings and correspondence.

5. [list others]

Section A. Major Officers:

1. President (elected)

2. Vice President (elected)

3. Treasurer(s) (appointed)

4. Secretary (elected)

5. [list others]

Section B. Intermediate Offices:

1. Class Officers

2. Inter-high representative

3. Committee Chairs / Commissioners

3. [list others]

Section C. Minor Offices:

1. Class representatives

2. Club representatives

3. Homeroom representative

4. Club non-representative officers

5. Class non-representative officers

6. [list others]

Section D. A major officer may not hold an intermediate office, but may hold one minor office.

Section E. An intermediate officer may not hold a major office but may hold two minor offices.

Section F. A student may not hold three minor offices.

Article 7. Eligibility of ASB Student Council Members

Section A. All ASB Student Council members must have and maintain a cumulative ______ grade point

average.

Section B. Requirements for all ASB Student Council Members during their period of service shall be:

Section 1. President, Vice President, Secretary and Treasurer must be Juniors or Seniors while holding the office.

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Section C. A student must have been in attendance no less than 85% of the school year during the year he/she chooses to run for an

office. Attendance requirement may be waived for certain specific conditions. Attendance at ASB Student Council meetings is required.

If absent, a substitute shall be appointed.

Article 8. Jurisdiction over Vacant Offices

Section A. Any officer or member of ASB Student Council missing three or more meetings without a reasonable and acceptable excuse

may be suspended from the Council. Due process will be observed as related to Student Rights and Responsibilities.

Section B. Any student who drops below the required GPA shall be suspended from the office or position. Due process will be observed

as related to Student Rights and Responsibilities.

Section C. In the event of permanent vacancies in offices:

Section 1. New major officers will be appointed by Student council.

Section 2. Intermediate and minor officers will be re-elected by the group they represent.

Article 9. ASB Card

Section A. The cost of the ASB card will be determined by the finance committee, and approved by the School Board.

Article 10. Voting

Section A. Each member of the ASB Student Council is allowed one vote for the office/organization he/she represents.

Section B. A person may represent only one organization at student council.

Section C. Any student may attend an ASB Student Council meeting (with teacher‘s permission prior to the meeting) but may not vote

unless a member.

Article 11. Meetings

Section A. The Executive Council will meet prior to every ASB Student Council meeting to plan the agenda. All persons must request a

place on the agenda at that time. Agendas will be given to all members at least two days prior to the meeting.

Section B. All Homeroom Representatives will hold a meeting before the scheduled ASB Student Council meeting in order to gather input

for the next meeting to report on that meeting.

Article 12. Approval of Activities/Fundraisers

Section A. The ASB Student Council will be responsible for the approval of and supervision of the activities and fundraisers of ASB

activity groups. No activity group activity or fundraiser will be permitted on or off school unless prior approval is received from the

ASB Student Council and the school principal. Evidence of requesting and granting permission for ASB activity groups to carry out ASB

activities will be required to be evidenced in both the ASB Student Council‘s and the ASB activity groups‘ meeting minutes.

Article 13. Elections

Section A. All ASB officers shall be for a twelve month period beginning the day of inauguration and continuing to the next

inauguration.

Section B. Any student who wishes to run for an office may do by filing a declaration of candidacy

with the advisor.

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Section C. Appointed officers include:

1. Treasurer is chosen by the faculty and confirmed by the principal.

Section D. A student may run for only ___ major position(s) each year.

Section E. A primary election shall be held for the purpose of selecting two candidates to run for each office in the general election.

Section F. All students enrolled in _______ School have the right to vote in the ASB officers elections. Middle School students shall {shall

not} vote.

Section J. Voting for officers will be held on _________.

Article 14. State Laws and District Policy.

The ASB Student Council and each ASB activity group will operate within the limits of and under the requirements of state law.

Additionally, the ASB Student Council and each ASB activity group will adhere to District policy and procedures as well as the guidance

set forth in the Bellevue School District ASB Manual. The ASB Student Council will be responsible for supervising itself and its respective

ASB activity groups to ensure that ASB activities are planned and carried out in accordance with state law and district policy and

procedure.

Article 15. Amendments to student body constitution.

Section A. A petition for an amendment must be signed by one-third of the student body and presented to the council for approval in

the form of an amendment. A copy of the petition shall be presented to the Principal.

Section B. The amendment must be visibly posted for one week around school.

Section C. Homerooms will vote on all amendments. In order to pass, the amendment must be carried by a three-fourths majority of the

student body and is subject to approval by the Principal.

Top

Signatures of Members

______________________________________________________________________________________

Name (print) Signature Title Date

______________________________________________________________________________________


______________________________________________________________________________________


______________________________________________________________________________________


______________________________________________________________________________________

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______________________________________________________________________________________


Signature of members of the District Board of Directors

______________________________________________________________________________________


______________________________________________________________________________________


______________________________________________________________________________________


______________________________________________________________________________________


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ASB Activity Group Constitution

Preamble

We, the students of _______________ School, with equal representation, respect, value and recognition of all students and staff, and

for the promotion of good government, good sportsmanship, student activities, and the general welfare of the students of

______________ School, establish this Constitution of the (name of activity group)____________________ of _________________

School.

Article 1. Purpose

Section A. The principle purpose of this organization shall be:

1. To increase student involvement in activity group management.

2. To develop students an understanding and appreciation of the democratic process.

3. To promote mutual respect and communication.

4. To encourage student involvement and enthusiasm related to (describe activity members‘ common interests. For example:

Botany, human health, community service, music, sport):

5. To establish traditions & responsibilities that promotes a positive atmosphere.

6. Others:

Section B. The Mission Statement of the Activity Group shall be:

Section C. The nature of the activities of the Activity Group Shall be as follows:

Article 2. The ASB Activity Group shall have powers to:

Section A. Raise funds for approved ASB activity group activities and events

Section B. Approve the disbursement of ASB activity group funds in order to accomplish its objectives

Section C. Meet on, carry-out activities and events upon and otherwise use School property in order to accomplish the objectives of the

activities group

Section D. The powers of the Group are delegated to it by its respective school‘s ASB Student Council, who shall have the power to veto

any measure adopted by the council, if it feels the measure is unreasonable, unsafe, or in violation of the Washington State Code,

school policies, or law.

Article 3. Membership

Section A. The (name of activity group) ___________________ shall consist of those students on the group‘s roster during the school

year. They are hereafter named:

1. Name__________________________________________, Class: ______________________

2. Name__________________________________________, Class: ______________________

3. Name__________________________________________, Class: ______________________

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4. Name__________________________________________, Class: ______________________

5. Name__________________________________________, Class: ______________________

6. Name__________________________________________, Class: ______________________

7. Name__________________________________________, Class: ______________________

8. Name__________________________________________, Class: ______________________

9. Name__________________________________________, Class: ______________________

10. Name__________________________________________, Class: ______________________

Please attach addition documentation to this constitution in order to include the names of additional initial activity group members.

Section B. The Activity Group‘s Leadership Council shall be comprised of ________ members including (circle all that apply):

1. President

2. Vice President

3. Treasurer

4. Secretary

5. Historian

6. Communications Representative

7. [list others]

8. [list others]

Article 4. Duties of Activity Group Members

Section A. Duties of the ASB Activity Group President

1. Enforce the Constitution.

2. Appoint committees.

3. Receive committee reports.

4. Be a rep. at school related community functions.

5. Conduct the Meetings of the Activity Group

6. Be a non-voting member at these meetings, except in the event of breaking a tie vote.

7. [list others]

Section B. Duties of the ASB Activity Group Vice President

1. To fulfill the duties of the president in the president‘s absence or in case or resignation or incapacity of the president.

2. To be an ex-officio member of all committees.

3. To be a representative at all school related functions, in the president‘s absence.

4. [list others]

Section C. Duties of the ASB Activity Group Secretary

1. To keep accurate and up-to-date minutes of all regular and special Activity Group meetings.

2. To make copies of the minutes for all members of the ASB Student Council and the faculty office.

3. To be responsible for all correspondence between council members and between the student council, the faculty and the ASB

Student Council.

4. To supply members with the agenda prior to meetings.

5. To maintain a working roster of Activity Group membership.

6. Join with the Historian in being responsible for recording and maintaining a complete and accurate file of activity group

documents.

7. [list others]

Section D. Duties of the ASB Activity Group Treasurer:

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1. Signify the Activity Group‘s approval of all disbursements on documents or in communications as required.

2. Make financial reports and accounts for all ASB expenditures to the faculty, principal or district.

3. Assist with ASB finances.

4. Assist with annual budget and reporting process.

5. [list others]

Section E. Duties of the ASB Activity Group Historian:

1. Record the details of Activity Group events and activities such as event attendance, significant circumstances, significant

findings and so on.

2. Join with the Secretary in being responsible for recording and maintaining a complete and accurate file of activity group

documents.

3. Capture and maintain photographs.

4. Maintain a file or book containing the history of the activity group.

5. [list others]

Section F. Duties of ASB Activity Group Communications Representative:

1. Be responsible for the advertising of group activities including posters, flyers and so on.

a. Advertisements must comply with school and district policies for advertising on school grounds.

2. Develop communication materials (posters, handouts, pamphlets, flyers etc)

3. [list others]

Section G. Duties of ASB Activity Group ______________________ :

1. List Duty

2. List Duty

3. List Duty

4. List duty

Section H. Duties of ASB Activity Group ______________________ :

1. List Duty

2. List Duty

3. List Duty

4. List duty

Article 5. Eligibility of Activity Group Leadership Council Members

Section A. All Activity Group Leadership Council members must have and maintain a cumulative ______ grade point

average.

Section B. Requirements for all Activity Group Leadership Council members during their period of service shall be:

1. For example: President, Vice President, Secretary and Treasurer must be Juniors or Seniors while holding the office.

Section C. A student must have been in attendance no less than 85% of the school year during the year he/she chooses to run for an

office. Attendance requirement may be waived for certain specific conditions. Attendance at Activity Group Leadership Council

meetings is required. If absent, a substitute shall be appointed.

Article 6. Jurisdiction over Vacant Offices

Section A. Any officer or member of the Activity Group Leadership Council missing three or more meetings without a reasonable and

acceptable excuse may be suspended from the Council. Due process will be observed as related to Student Rights and Responsibilities.

Section B. Any student who drops below the required GPA shall be suspended from the office or position. Due process will be observed

as related to Student Rights and Responsibilities.

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Section C. In the event of permanent vacancies in offices:

Section 1. New major officers will be appointed by the Activity Group Leadership Council.

Section 2. Intermediate and minor officers will be re-elected by the group they represent.

Article 7. Voting

Section A. Each member of the Activity Group Leadership Council is allowed one vote for the office/organization he/she represents.

Article 8. Meetings

Section A. The Activity Group Leadership Council will meet prior to every Activity Group Leadership Council meeting to plan the

agenda. All persons must request a place on the agenda at that time. Agendas will be given to all members at least two days prior to

the meeting.

Article 9. Approval of Activities/Fundraisers

Section A. The school Principal will be responsible for the approval of and supervision of the activities and fundraisers of ASB activity

groups. No activity group activity or fundraiser will be permitted on or off school unless prior approval is received from the school

Principal.

Article 10. Elections

Section A. All Activity Group officers shall be for a twelve month period beginning the day of inauguration and continuing to the next

inauguration.

Section B. Any student who wishes to run for an office may do by filing a declaration of candidacy

with the advisor.

Section C. A student may run for only ___ major position(s) each year.

Section D. A primary election shall be held for the purpose of selecting two candidates to run for each office in the general election.

Section E. All students who are active members of the activity group and included on the group‘s roster have the right to vote in the

Activity Group Leadership Council elections.

Article 11. State Laws and District Policy.

The ASB Student Council and each ASB activity group will operate within the limits of and under the requirements of state law.

Additionally, the ASB Student Council and each ASB activity group will adhere to District policy and procedures as well as the guidance

set forth in the Bellevue School District ASB Manual. The ASB Student Council will be responsible for supervising itself and its respective

ASB activity groups to ensure that ASB activities are planned and carried out in accordance with state law and district policy and

procedure.

Article 12. Amendments to Activity Group constitution.

Section A. A petition for an amendment must be signed by one-third (or greater) of the Activity Group Leadership Council and

presented to the membership for formal approval. A simple majority (50% or more) of the group‘s membership shall affirm by vote at

an activity group meeting. After approval, the amendments are to be presented to the ASB Student Council for approval.

Top

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Signatures of Original Membership

______________________________________________________________________________________


______________________________________________________________________________________


______________________________________________________________________________________


______________________________________________________________________________________


______________________________________________________________________________________


______________________________________________________________________________________


Signature of the School ASB President

______________________________________________________________________________________


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Exhibit B - Sample BSD ASB Activity Group Charter

{School Letterhead}

Notice of ASB Group Recognition and Charter {Date} Dear {Name of ASB Activity group Representative}: We, the Associated Student Body Student council of {school name}, are pleased to notify you of the approval of the constitution and bylaws of your ASB group. We hereby grant this charter in recognition of 1) your purpose to provide valuable extracurricular participation and leadership experience to the students of {school name} and 2) your willingness to conduct your ASB group according to the supervision and guidance of us, your ASB Student Council, and the Board of Directors of the Bellevue School District. Your ASB group is permitted by this award of charter to operate for the purposes established by your constitution. You will be expected to operate according to the articles of and within the scope of your constitution. The validity of this charter is contingent upon your ASB group‘s adherence to applicable law as well as district policies and procedures. This charter may be revoked by the ASB Student Council if sufficient evidence exists that 1) your ASB group is not adhering to your constitution, district policy and procedure or state law; 2) your group has been instructed to correct the deviation by the Board of Directors, the Principal or the ASB Student Council; and 3) your group has failed to correct the error. We wish you success in your endeavors to assist the Board of Directors in accomplishing their goals for District ASB organizations and activities to provide students with opportunities for enrichment through participation in extracurricular activities as well as to provide rewarding experiences in student government, business management, service and leadership. Congratulations. Signed,

______________________________________________________________________________________


______________________________________________________________________________________


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Exhibit C - BSD ASB Meeting Minutes Template

ASB Group Meeting Minutes

All ASB expenditures must have minutes showing student approval and purpose. Turn in these minutes with each purchase requisition form to the school ASB accountant.

These minutes need to remain in the club‘s file at the school indefinitely.

I. Call to order Club/group: _____ _____ ______

Date:

Location:

Time:

II. Roll call (List all students in attendance) Advisor in attendance: __

III. Approval of minutes from last meeting (Read the minutes from the last meeting and circle one: the minutes were approved as read OR changes were discussed (record below)

IV. Budget and Calendar Notes (list all activities and purchases proposed and who they were proposed by. If more space is required, attach

additional pages to this page of minutes)

Proposal by who:

What: (describe what funds are suggesting to be spent or brought in)

Discussion: (explain issues that come up, suggestions, alternatives, thought that went into the decision, etc…)

Decision & Expenses: (explain in detail what the group has decided, be sure to include details on any funds to be spent or brought in – vendors,

locations, travel details, any costs & approximately how much…also explain how things will be paid for - money in account, fundraising, boosters help, donations - where does the money come from/who is paying?)

V. Adjournment (2 different officers should sign) Time the meeting ended: Minutes submitted by: (print) (sign)__________________ position____

Minutes approved by: (print) (sign)__________________ position____

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Exhibit D - ASB Activity / Fundraiser Approval Form


ACTIVITY/FUNDRAISER APPROVAL FORM

General Info:

This form is to be completed for each fundraiser, activity or fundraiser/activity individually. Student stores shall complete this form once per year. Athletics are not required to complete this form.

Any event staffed by both ASB and CTE students where proceeds will be deposited in the ASB fund is considered a joint ASB/CTE event. For each joint ASB/CTE event, the CTE unit‘s affiliate ASB group shall complete this form and follow District procedure for ASB activities and fundraisers.

A ‖fundraiser‖ is an event whose primary purpose is to earn profits to fund ASB activities. Examples include a bake sale, a car wash, and soliciting donations etc.).

An ―Activity‖ is an event whose primary purpose is not to raise funds, but rather provide cultural, athletic, recreational or social opportunities for students. Examples include field trips, awards banquets, parties etc.

A ―Fundraiser/Activity‖ is an event that combines fundraising (people are purchasing admission) and CARS-type activities. Examples include a dance, an athletic event, or a concert etc.

ASB Activities and fundraisers are extracurricular and must be cultural, athletic, recreational or social in nature (CARS). All ASB activities and fundraisers must adhere to Bellevue School District (BSD) policy and procedure.

An ASB Group is any officially organized body of students with an account in the District‘s ASB Fund. This includes clubs, classes (junior, senior etc.), athletic groups and Student Councils.

The ASB group‘s Teacher-Advisor is the district employee who supervises a club, class (junior, senior etc.), athletic group or Student Council.

The Prime Advisor is an elementary school principal, a middle school assistant principal, or a high school athletic director.

Instructions:

1. First, ASB groups and teacher-advisors should complete the unit, event, facility and financial information sections on the form then provide the first two signatures (student, teacher-advisor). Once complete and signed, they are to submit the form to the school ASB accountant for review and signature.

2. After accountant approval, the accountant submits the form to the Prime Advisor for review and signature.

3. After Prime Advisor approval, the accountant is to retain one copy for school records and inform the ASB group of event approval by providing them one signed copy. The ASB group is to keep a complete and signed copy with their ASB group‘s records.

4. This form should receive final approval at least one week in advance of the event‘s start date. Prime Advisors should allow exceptions to this general rule on a case by case basis only as circumstances require.

Instructions:

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ACTIVITY/FUNDRAISER APPROVAL FORM

Sponsoring ASB Group Name: ____________________________________ ASB Group‘s Account Code:___________________

Student Contact Name: ___________________________ Email: __________________________ Cell #: _______________

ASB Group Advisor‘s Name: _______________________ Email: __________________________ Cell #: __________________

What type of event are you planning (check one): Activity (cultural, recreational or social event-Funds raised separately) Fundraiser (raise funds for future activities)

Activity/Fundraiser (admission will be charged at the activity)

If a fundraiser, what type (check one): For Activities For Charity For General School Fund

Activity/Fundraiser Name:

______________________________________________________________________________________________________

Proposed Date(s) of Activity/Fundraiser: ____________________________________________________________________

Time Set Up is Expected to Begin: ________________AM PM Time Clean Up is Expected to finish:_______________ AM PM

Number of ASB group students expected to support the event: _____________

Number of people projected to attend the event:________________________

(Note: In the case where students will be handling cash or inventory, all students handling cash or inventory must complete a

“Parent/Student Acknowledgment of Fundraising Sale” form and returned to the ASB group’s advisor prior to the event.)

(Note: Each student will also be required to count and sign for any inventory or cash assigned to /collected by him/her. Use the BSD

Inventory Check-in/Check-out Sheet for inventory/cash tracking and reconciliation.)

(Note: an ASB group advisor or a trained supervising adult is required to supervise all ASB events.)

Event Description:

Fundraising - what type of fundraiser are you planning? (Be specific; how are you going to ask for donations? What will be sold? How it will be sold? Who will be selling it? Buying it? What prices will you charge? How much money do you want to raise?) (If you are not planning a fundraiser, proceed to the ―Activities‖ section at the bottom of this page.) ______________________________________________________________________________________________________

______________________________________________________________________________________________________

______________________________________________________________________________________________________

What do you expect to do with the money raised? (Be specific; why are you raising funds? What will you spend it on? How will spending money improve the extracurricular experience of what students? What goals are you trying to accomplish?

______________________________________________________________________________________________________

______________________________________________________________________________________________________

______________________________________________________________________________________________________

Activities – what kind of an activity are you planning? (Be specific; what type of cultural, athletic, recreational or social activity are you planning? Who is it for? Why should ASB funds be spent on it? (If you are not planning an activity, please ignore.)

Unit Information:

Event Information:

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______________________________________________________________________________________________________

______________________________________________________________________________________________________

______________________________________________________________________________________________________

(Note: If your fundraiser/activity is held on school property, your ASB group must complete the appropriate building use form. Contact your school office for further information.)

School room/facility or outside location where event is to be held:

______________________________________________________________________________________________________

______________________________________________________________________________________________________

If at a school facility, what tables, chairs, A/V etc. equipment will you need? (fill out the building use form and contact your

building custodian to ensure that all required equipment will be provided)

1) _________________________________ 2) _______________________________ 3) ______________________________

4) _________________________________ 5) _______________________________ 6) ______________________________

Estimated Revenues:

What are You Selling?

Quantity

Price

Quantity X Price

____________________________: _________X_______________=_____________________

____________________________: _________X_______________=_____________________

____________________________: _________X_______________=_____________________

____________________________: _________X_______________=_____________________

Total Revenues: ________________________

Estimated Expenses:

What do you Need to buy?

Quantity

Cost

Quantity X Cost

____________________________: _________X_______________=_____________________

____________________________: _________X_______________=_____________________

____________________________: _________X_______________=_____________________

____________________________: _________X_______________=_____________________

Total Expenses:_______________________

Estimated Profit: Estimated revenue $_________________________

- Estimated Expenses $_________________________

= Estimated Net Profit $_________________________

Will you need a Cash Box? (circle one) Y N If yes, how many? ________ What Change is needed / box? ______________

(If cash boxes are required, ASB group advisors are to request them from the office in advance. An Advisor’s/Accountant’s Cash Box Check-out/Check-in Form must be used to facilitate the checking in and checking in of school cash boxes and change.)

Student Representative: (print)___________________________(Sign)________________________(date)_____________

Teacher Advisor: (print)________________________________(Sign)________________________(date)______________

ASB Accountant: (print)________________________________(Sign)________________________(date)______________

Facility and Equipment Information:

Financial Information:

Signatures:

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ASB Prime Advisor: (print)_____________________________(Sign)________________________(date)_______________

OR

Principal: (print)____________________________________(Sign)________________________(date)_______________

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Exhibit E - BSD Requisition for Goods or Services Form

**REQUISITION FOR GOODS/SERVICES** PO #

THIS IS NOT A PURCHASE ORDER

PR #

INTERNAL USE ONLY - NOT VALID FOR USE AT VENDORS

CHECK #

Name ____________________________________________________ Date __________________________

(General Fund) Department __________________________ (ASB) Club/Activity _________________________

Vendor ________________________________________________________ Phone _________________________

Address _______________________________________________________ Fax _________________________

City, State, Zip _________________________________________________ Contact _________________________

No. Quantity Unit Catalog No. Description Unit Price Total

Special Instructions:

Sub-Total

Shipping, or

10% estimate

9.5% Tax (if applicable)

TOTAL

GL Code/JL Code: _____________________ . ________ / ______________________ . ________ $ _______________ GL Code/JL Code: _____________________ . ________ / ______________________ . ________ $ _______________ GL Code/JL Code: _____________________ . ________ / ______________________ . ________ $ _______________ GL Code/JL Code: _____________________ . ________ / ______________________ . ________ $ _______________

Gen. Fund (if required by school): Signature of Dept. Chairperson ________________________________________________ Date _________________ (Note: Voc Ed Bldg Rep., Administrator, and all Central Office approvals given in IFAS.)

ASB Fund Approval: (This form must be kept on file at school for audit purposes for all IFAS ASB purchase orders.)

Signature of Student Govt. Designee _____________________________________________ Date _________________ Signature of Prime Advisor _____________________________________________________ Date _________________

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Exhibit F - Parent - Student Fundraiser Acknowledgment Form

Bellevue School District PARENT/STUDENT FUNDRAISER ACKNOWLEDGMENT

Directions: This form is to be completed once per year for each student participating in ASB group sales activities and submitted to the student‘s advisor prior to the student‘s handling cash or inventory.

School: _____________________________________ Student Name: ______________________________________

Name of ASB Group:________________________________________________________________________________

For school year beginning September 1, 20____ and ending August 31, 20____.

Dear Parent: The___________________________________(ASB group) has decided to raise funds by selling products or services to support their ASB activities throughout the school year.

Certain guidelines are necessary and the Bellevue School District asks that you read this carefully, review it with your son or daughter, sign the form with your son or daughter and have him/her return it to his or her advisor before he/she participates in any sales activity.

1. Your student will have responsibility for the following while it is in his/her care: 1) tickets, 2) inventory, 3) cash. If any of these are lost or stolen while in his/her care, your family may be required to recover the value of the loss.

2. Cash and merchandise assigned to your student should never be left unattended.

3. It is suggested that students pick up cash boxes and merchandise from their advisor before the time of sale and

return them to their advisor after the time of sale.

4. Students will be required to sign for all inventory/cash assigned to/collected by them. It is recommended that the student carefully count all merchandise that is checked out to them prior to signing for it.

5. Full credit will be given to the student for any unopened merchandise returned to the advisor.

6. Your student will be assigned a definite value of merchandise (quantity times sales price). At the end of the sale,

your student will be expected to turn in all unsold inventory and cash in the amount of the value of inventory not returned. Your family may be financially responsible for any shortage.

7. Money collected should be turned in exactly as it was collected. Please do not deposit to a personal account and

write a check for the total. Advisor (print) (sign) (date)

I agree to allow the above student to participate in the above fundraiser.

Parent (print) (sign) (date)

I acknowledge and accept the responsibilities listed above

Student (print) (sign) (date)

I acknowledge and accept the responsibilities listed above

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Exhibit G - Inventory Check-out and Check-in Sheet


Inventory Check-out and Check-in Sheet

School: ________________________________ Name of ASB Group: _____________________________ Event Name:

__________________________________ Event Date: _____________________________Name of Supervising Adult or

Advisor: _________________________________________________________

Directions:

This form is to be used once per event when ever inventory is sold by students. By recording what inventory/cash is checked out to, and returned by students ASB groups can reconcile beginning inventory levels to ending inventory levels and prevent or identify cash and inventory loss.

Note: Cash and inventory is only to be handled under the supervision of an advisor or trained adult supervisor.

Note: Inventory is to remain in a secure cabinet or room etc. unless it has properly checked out. Students shall never leave inventory or cash unattended.

Note: Students are never to collect cash without a working cash box.

While using this form:

1. Each student who sells inventory shall count the inventory/cash-in-box assigned to him/her and sign for it at check-out and check-in.

2. In addition, to ensure accuracy, the advisor/supervising adult is to count and sign for inventory/cash checked out to and turned in by students.

3. At the end of sales activities, the value (quantity X pre-determined sales price) of inventory turned in plus cash turned in by a student must be equal to the value of inventory checked out to him or her. In this way, ASB groups can be sure all cash and inventory is accounted for after the sale. If a loss appears to have occurred, investigate and resolve immediately.

4. At the end of the sales activities, the remaining cash-in-box (after sales proceeds have been removed, counted and recorded) must equal the amount of cash-in-box that was assigned to the salesperson at the beginning of the event.

5. If inventory or cash was in fact lost, discuss with school accountant in order to

prevent future loss.

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Inventory Check-Out and Check-In Sheet

Student Initials

Inventory Description

Quantity Checked-

out

Sales Price per Item

Checked-out

Value (Qnty X Price)

Cash in Box

(in/out) Student

Signature

Advisor/ Adult

Signature

Quantity Checked-

in

Checked-in Value (Qnty X Price)

Sales Proceeds Turned-

in

Total Value Turned-in (Inventory

+ Cash)

Student Signature

Advisor/ Adult

Signature

Totals:

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Exhibit H – Sales Receipt Sheet


Sales Receipt Sheet

School: ____________________________________ Name of ASB Group: ____________________________________

Name of Sales Event: ___________________________________________ Date of Sale: ________________________

Directions: This sheet records inventory sold and cash collected. Use it to summarize cash receipts and reconcile ending inventory to beginning inventory (beginning inventory less units sold = ending inventory). By naming the customer, this form can also facilitate customer purchase returns. Note: There must always be two or more people present when selling inventory. Note: In lieu of physical supervision during the school day, advisors are to supervise sales by using inventory check-out and check-in sheets in conjunction with sales receipts or this sales receipt sheet, pre-event inventory counts and post-event inventory counts to ensure that there is accountability for inventory and cash before during and after the event. If it is an after school or weekend sales event, a trained advisor or supervising adult should be present to monitor sales and help control inventory and cash. In this case, inventory check-out/check-in sheets need not be used (although they are recommended).

Seller 1 Name: ___________________________ Circle one: (student Advisor Trained adult supervisor)

Seller 2 Name: ___________________________ Circle one: (student Advisor Trained adult supervisor)

Description Sold To Sales

Price/Item Quantity

Sold Price X Quantity

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

Signatures: (I certify that I have recorded the price and quantity of all items sold and that no items in my possession were given away, stolen or otherwise lost.)

Counter 1 Signature: ________________________________________ Counter 2 Signature: ________________________________________

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- 153 -


Sales Receipt Sheet

Item # Description Sold To Sales

Price/Item Quantity Counted

Price X Quantity

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

Total Cash Collected (1-50):

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Exhibit I - BSD Advisor’s/Accountant’s Cash Receipt and Deposit Record


Advisor’s/Accountant’s Daily Cash Deposit Record

School: _____________________________________ Depositor‘s Name: ______________________________________

Name of Fundraiser: _________________________________________________________________________________

Date of Fund Raiser: ____________________ ASB Group‘s Account #:______________________

Directions: This form is to be filled out IN INK and turned in with the accompanying cash deposit (and unsold tickets, if

applicable) to the School Accountant by the advisor or a supervising adult as soon as daily cash receipts have been counted

and recorded by the ASB group. The advisor/adult and the accountant are to count the total cash deposit and sign below.

Total Cash Collected During Event:

Checks:

#_____ $_____________________

Currency

#_____ X $1 $ ____________________

#_____ X $5 $ ____________________

#_____ X $10 $ ____________________

#_____ X $20 $ ____________________

#_____ X $50 $ ____________________

#_____ X $100 $ ____________________

Total Currency: $_____________________

Coin

#_____ X $.01 $ ____________________

#_____ X $.05 $ ____________________

#_____ X $.1 $ ____________________

#_____ X $.25 $ ____________________

#_____ X $.5 $ ____________________

#_____ X $1.0 $ ____________________

Total Coin: $_____________________

Total Deposit: $_____________________

Advisor/Adult:

Name: ____________________________ Signature: __________________________ Date: ______________

School Accountant:

Name: ____________________________ Signature: __________________________ Date: ______________

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- 156 -

Exhibit J – Advisor’s/Accountant’s Cash Box Checkout Form


Advisor’s/Accountant’s Cash Box Checkout Form

School: _____________________________________ Advisor Name: _________________________________________

Name of Fundraiser: ________________________________________ Date of Fund Raiser: ________________________

Directions:

If cash is being collected from either sales or donations, once per event, this form should be used. Cash boxes

are assigned to only one person and are not shared across shifts or with other sales people on the same

shift. After the sales event, sales people must return in the cash box the same change that was in the cash box at

the beginning their sales activities. By recording which cash boxes have been checked out to which ASB and ASB

students, ASBs and accountants are able to establish responsibility and control for the change inside the cash

box. Before checking out cash boxes, cash boxes should be checked to verify that they are in proper working

order.

Cash Box Checkout and Return Information:

1) Cash Box #_____ Student (name) ______________________ Checkout $ __________ Return$__________






Cash Box Signatures:

Checkout: Return:

Date:________________ Time: _______________ Date:__________________ Time: ___________________

Advisor Name__________________________________ Advisor Name____________________________________

Advisor Signature_______________________________ Advisor Signature_________________________________

Accountant Name________________________________ Accountant Name_________________________________

Accountant Signature_____________________________ Accountant Signature______________________________

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- 158 -

Exhibit K – Activity / Fundraiser Checklist


ASB Group Fundraiser Checklist

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. Because many the procedures summarized here are designed to manage sales, cash and inventory, if you are planning an activity only (not a fundraiser) you may only need to pay attention to the general, budgeting, approval, purchasing and receiving sections of this checklist. Fundraiser: the primary purpose of a fundraiser is to earn profits to fund future ASB group 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/Fundraiser: 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.

This checklist will explains the steps you will need to take and the guidelines you will need to follow in order to plan a successful activity, fundraiser or activity/fundraiser.

General:

Note: In addition to this checklist, ASB groups and advisors should review the BSD ASB Operations Manual to gain an understanding of the state laws, BSD policies, and BSD procedures which set forth the guidance and requirements ASB groups and advisors are expected to follow while planning and producing events and managing ASB group funds.

Note: An important distinction needs to be made between public and private monies. Public ASB moneys are given in exchange for merchandise, services or admittance. Private ASB moneys are genuine, intentional, charitable and voluntary donations to a specific charitable cause. They are not given in exchange for merchandise, services or admittance. Public ASB moneys can be used in any way the ASB has chosen and the Prime Advisor has approved. Private ASB moneys can be used only for the express purpose for which funds were received, i.e., they can only be contributed to a specific charitable organization during a specific period of time.

Note: All ASB activities and fundraisers are to be planned and produced under the supervision of a trained advisor and/or adult. Note: ASB groups charging fees for admission to events must be able to identify students who would have difficulty in paying admission fees by reason of their low income. These students‘s admission fees are be waived or reduced so that they may be able to participate.

Note: Groups that are not affiliated with the BSD cannot hold a fundraiser on campus. For example, Girl Scout cookies cannot be sold on campus.

Procedures for Before the Activity or Fundraiser

Budgeting/Planning-General

1

Note: Groups are encouraged to plan their fundraising efforts early. It is helpful to plan the fundraisers during the annual springtime budget process. ASB Groups can budget, including budgeting for each event‘s revenues and expenses, by using the BSD Budget by Event Tool (find a copy of this spreadsheet online on the District‘s web page). By using this tool during the annual budgeting process, before events and after events ASB groups can have a summary of each event‘s planned and actual revenues and expenses and their effect on the group‘s ASB fund

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account balance.

Calculate expected revenues and expenditures. While planning, think about requesting vendor estimates of required materials, inventory or service prices so that cost projections can be as accurate as possible (be sure to include shipping costs and taxes (if applicable) in cost projections). Note: A fundraiser will not be approved and should not be carried out if a loss is expected.

2

Check your budget to see that the event and its revenues or costs are included in the current year‘s approved budget. If not, ensure that sufficient unrestricted cash and spending capacity exist to plan the event.

Formal Approval

3

Complete the BSD Activity/Fundraiser Approval Form separately for each ASB group event—one form for each fundraiser, activity or fundraiser/activity. See the District‘s web page or your school‘s office for a copy).

Note: Final, formal approval should be received at least one week in advance of the event‘s start date. Principals and Athletic Directors may allow exceptions to this general rule on a case by case basis only as circumstances require.

Advertising

4 Posters, flyers and letters etc. must be approved and stamped by the appropriate office personnel before being hung, passed out and sent etc. Unapproved advertisements will be destroyed.

Purchase Materials

5

Note: ASB groups must meet often enough to record and approve minutes before each purchase is made.

Minutes: ASB group students must record approval for each purchase in their minutes. See the District‘s web site for a copy of a minutes template.

6

Purchase Requisition: Complete a multi-part BSD Requisition for Goods or Services (one per vendor per purchase and one per each charitable contribution to be made from the ASB Fund) for each purchase of services, merchandise, supplies, travel/lodging and for each charitable contribution. See your school office for a copy of the multi-part form.

7

Make the Purchase:

Credit Card Purchases: If an ASB group is purchasing with a District credit card, the advisor can purchase ASB group approved goods and services as soon as minutes and purchase requisitions are approved. Contact your school office for more information concerning the use of credit cards.

BSD Purchasing Department: present complete and approved minutes and requisitions to your school ASB accountant. They will initiate the Purchasing Department‘s purchase and the shipment of goods (if applicable) to your school.

Receiving Materials

8

When goods arrive at the school, ASB groups and/or a supervising advisor/adult should inspect the contents of the shipment and compare quantities received to the requisition to be sure that the correct quantities of the correct goods were received undamaged. This is a good time to perform a pre-sale inventory count (use an inventory tracking spreadsheet or periodic inventory count sheet. See the District‘s web site for a copy).

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. Students are never to handle cash or inventory without advisor or adult supervision.

Parent - Student Fundraiser Acknowledgment Form

9

Acknowledgment forms should be completed by each student participating in fundraising, one per student. They should be signed and turned into the advisor before the student is involved with cash or inventory handling. Only one form per student per year is required. See the District‘s web page for a copy. This for is not required in the case of an activity where neither cash or inventory are being handled by students.

Pre-Activity or Fundraiser Inventory Count

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10

Note: Inventory must be counted before the event begins and inventory is distributed to sales people in order to establish inventory control. Subsequent, post-activity/fundraiser inventory counts and inventory reconciliations must also be performed so that ASB, the District and the State Auditor‘s Office can be sure that all inventory and cash receipts are accounted for.

Count pre-sale inventory levels and record counts in a spreadsheet designed to maintain periodic inventory records (see the BSD Inventory Tracking Tool spreadsheet template on the District‘s web page. If you do not have access to a computer at the time of the count, you can print and use the BSD Periodic Inventory Count Sheet (see the District‘s web page).

Check-out Cash Boxes

11

Cash boxes are located in the school office and may be checked-out and checked-in by using the Advisor‘s/Accountant‘s Cash Box Checkout form (see the District‘s web page for a copy). Note: Cash is never to be received by ASB groups without the use of a properly functioning, properly checked out cash box. The same amount of cash checked out to advisors must also be returned by advisors to the ASB accountant. Cash boxes are never to be shared across shifts or between students/adults. Each seller alone is responsible for the cash in their cash box.

Procedures for During the Activity/Fundraiser Receipts

12

Sales shall be recorded on sales receipts or sales receipt sheets. If you do not already have multi-part sales receipts, you can request them from your school office. If you choose to use sales receipt sheets (one page sales record) instead, you can use the BSD Sales Receipt Sheet (see the on the District‘s web page). Note: If you are selling tickets, you should become familiar with and adhere to BSD ticket handling/sale procedures. These will vary some from the procedures below. See the BSD ASB Operations Manual, Ticket Sales and Activities/Fundraisers-ASB sections.

Inventory Check-out / Check-in Sheet

13

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 and retuned by 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 any loss (because they submitted the acknowledgment form (above)). This form also tracks the amount of cash in the cash box students check-out and check-in. Copies are available online on the District‘s web page.

Procedures for After the Activity or Fundraiser Salespeople Check-in Unsold Inventory and Turn-in Cash Proceeds

14 Inventory: Advisors should use the Inventory Check-out / Check-in Sheet to track inventory turned

in by students after the event. If a loss is suspected, investigate and correct immediately.

15

Cash: Since cash must be deposited daily and the Inventory Check-out/Check-in may not processed daily, cash collected from each student should be recorded separately. Each day cash is collected from students, cash receipts should be recorded on a BSD Cash Receipts by Student by Day Record (word or excel-see the district‘s web page). This record can be used to process a cash deposit.

Advisors/adults are required to count cash turned in before recording it to ensure accurate records and proper cash controls, in addition to the student‘s count.

Note: 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.

Advisor Makes Cash Deposit with School Safe or ASB Accountant

16 After all daily cash receipts have been collected, counted and recorded, the advisor shall deposit the cash AND unsold tickets in an envelope or cash bag and deposit that envelope or bag in the

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school safe (if after office hours) or with the school ASB accountant (if during office hours). Write the following on the outside of the envelope: 1) ASB name, 2) ASB event name, 3) deposit date.

Advisor’s/Accountant’s Daily Cash Deposit Record: This form summarizes the cash deposit and acts as a transmittal document so that the advisor and the accountant can both have a record of the cash received, counted, recorded and deposited each day. One copy should go in the envelope or cash bag with the deposit to the accountant/safe and one copy should stay with the ASB advisor. You can request copies of this multi-part form from your school‘s office. See the district‘s web page for an example.

Post-Event Inventory Count and Reconciliation

17

Perform a post event inventory count and record counts on either your inventory tracking tool or a periodic inventory count sheet.

18

Perform a post event reconciliation 1) Does the value of inventory checked out to each student equal the value of inventory

checked in by the student plus the cash he/she turned in? 2) Have both students and advisors/adults signed the Inventory Check-out/Check-in form? 3) Do the student‘s inventory and cash counts agree to advisor‘s/adult‘s counts? 4) Does the amount of change in each cash box after the event equal the amount that was in

each cash box when the advisor checked it out from the ASB accountant? 5) Are each salesperson‘s daily cash receipts recorded on a daily cash receipt 0record? 6) Were daily deposits of all cash received made intact?

If so, then all inventory and cash has been accounted for and:

1) The balance in your ASB group‘s ASB Fund account should agree to the balance before the event plus event revenues less event expenses (there is no missing cash), and

2) Ending inventory counted should equal pre-event counts plus purchases made since the pre-event count less units sold during the event (there is no missing inventory).

Final Fundraiser Accounting

19 Enter all actual cash receipt and disbursement data in the Budget by Event Tool (spreadsheet referred to in the budgeting section above) in order to complete a profitability analysis and a budget to actual analysis.

20

As soon as possible, ASB groups should discuss lessons learned from the activity in order to improve the operations and control of future ASB group events. Record findings and plans for improvement at your ASB group‘s next meeting. File these with the rest of the event‘s records in the event‘s fundraiser file (see next step).

Fundraiser File

21

Each ASB activity or fundraiser should have a paper file that contains the ASB group‘s copies of the following (if applicable):

Copy of the minutes where the activity/fundraiser and related expenses were approved by the ASB group.

Fundraising Approval form

Copy of the purchase requisition and credit card receipts (if applicable)

Copy of invoice(s) and packing slip(s) received with shipments

Copies of Student – Parent Acknowledgment of Fundraiser forms

Advisor‘s Cash Box Checkout Form

Inventory Check-out Check-in Sheets

Receipts/Receipt Sheets

Event Cash Deposit Records

Inventory Count Sheets

Budget By Event Spreadsheets

Inventory Tracking Spreadsheets

Receipt from UPS or post office for return of product

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Copy of the credit memo OR a copy of the inter-ASB transfer if another activity ‗purchases‘ your unsold inventory

A record of the lessons learned as a result of the activity‘s operations

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Exhibit L – BSD Credit Card Memorandum of Understanding

I understand the Bellevue School District has authorized my use of a district purchasing card for authorized business expenditures on its behalf for the 20 / 20 school year. In accepting and/or using the card, I agree to be bound by the terms and conditions which follow:

I will use the card issued to me only for the payment of authorized expenses under $5,000.

I will not use the card to obtain cash advances.

I will not allow usage by an unauthorized individual.

I will not use the card for personal use or for any non-district purpose.

I will not remove the card from a District facility or retain custody of the card outside a District facility except when necessary for the purchase of authorized items.

If I use the card for travel expenses, I will comply with RCW 42.24.115 and District Policy 7250 and Procedures 7250.1, including limiting gratuities for meals and transportation services to established District maximum of 20%, and will not use the card to purchase alcoholic beverages.

I understand the card shall not be used-for the following: salaries or wages, gift cards, donations to charity, personal services, entertainment, gas or other expenses for personal car, or purchases of goods for which the district has a bid for the same

items.

I will submit weekly detailed documentation of purchases' and will provide original receipts along with the charge slip.

I understand my budget will be charged sales/use tax on all purchases, even if it is not charged on my purchase, and does not appear on my receipt.

I understand that if I have been issued a card in the name of the district (i.e., not in my name), I will return the card at the time I provide documentation for the charges.

I understand any charges that will be assigned to the ASB Fund must have prior approval of the appropriate student officers and administrators. Evidence of such approval must be made available upon request by the district auditing officer and/or state auditor's representative.

I will surrender the card to the Purchasing Department in the event of my transfer to another assignment or building, or upon the termination of my employment with the district.

All charges shall be approved by my supervisor in advance.

Any district purchasing card use is subject to examination by the state auditor's office.

The district shall have unlimited authority to revoke use of any purchasing card issued and upon such revocation shall not be liable for any cost subsequently charged to the card.

I agree (initial each item): _____ I will immediately report any stolen or lost card to the Purchasing Dept. at 425-456-4141. _____ Any charges against the card not authorized by supervisor, or documentation not provided in a timely manner, or not allowed

by district policy, will be paid by me by check, United States currency, or salary deduction. I further understand that, in compliance with RCW43.09.2855, if, for any reason, disallowed charges are not repaid before the purchasing card billing is due and payable, the district shall have a prior lien against and a right to withhold any and all funds payable or to become payable to me up to an amount of the disallowed charges and interest at the same rate as charged by the company which issued the card. I further understand I may not use the card if any disallowed charges are outstanding and shall surrender the card upon demand of the auditing officer of the district.

_____ I agree any variance and/or violation to the above conditions will result in cancellation of card privileges. Misuse of the card may result in discipline up to and including termination of employment.

I HAVE READ AND UNDERSTAND AND AGREE TO THE ABOVE CONDITIONS

___________________________________________ ___________________________________________ Name (printed) Signature ___________________________________________ ___________________________________________

Title/Location Date

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Exhibit M – BSD Donation Form


Donation Agreement Form

FROM BOOSTER CLUBS Date: ______________________________________

FROM PTSA‘S

FROM EXTERNAL PARTIES AND INDIVIDUALS

__________________________________________________ hereby donates to:

School name: ______________________________________________________________________________

ASB program name: ________________________________________________________________________

District General Fund, name of program/department: _____________________________________________

1. Funds totaling $______________ 2. In-kind gifts (equipment or materials) with an estimated value of $___________12. Description of equipment or materials:

________________________________________________________________________________________________________ Requested purpose and use of donation: ____________________________________________________________________________________________________________ ____________________________________________________________________________________________________________ Plan for disbursement of unspent/residual funds: ____________________________________________________________________________________________________________ ____________________________________________________________________________________________________________

Note: The District will make reasonable efforts to accommodate the intended purpose of this donation but reserves the right to utilize, relocate, and/or dispose of the donation as the District deems appropriate. All donations to the District become the property of the District.

The school principal or other appropriate administrator shall provide appropriate financial records of transactions involving the disposal or sale of this donation to the donor(s) upon request.

For individuals making donations: The District‘s Tax ID # is 91-6001637. Under IRS guidelines, only the amount of your contribution that exceeds the amount of the goods or services provided to you is tax deductible as a charitable contribution. Please retain this document for your tax records and consult a tax advisor if you have any questions.

SIGNATURE OF OWNER/DONOR

1 This estimated value is to be used only for purposes of determining the required approvals from within the District. The tax basis of donated items to the donor

shall be determined by the donor or his/her tax advisor. 2 In-kind gifts with an estimated or provided value of $1,000 or greater must be approved by the Superintendent or Assistant Superintendent. Additionally, any

donations of equipment or materials must have the approval of the District Department responsible for managing such materials. The Department must ensure that the equipment or materials meet District standards, is compatible with District equipment, and benefits the intended department.

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TO BE COMPLETED BY BELLEVUE SCHOOL DISTRICT PERSONNEL

Estimated value of items received $

Approval process in accordance with Board Policy #1460 and Procedure #1460.1: Donation amount Signoff

< $1,000 Principals (notify Executive Director)

(name) (sign)

Between $1,000 and $9,999: Superintendent or Deputy Superintendent

(name) (sign)

$10,000 and above: Superintendent

(name) (sign)

Note: E-mail approval may be attained from the Superintendent or Assistant Superintendent of Financial Services in lieu of required signatures on this form. A copy of the e-mail approval must be attached with this form to be valid.

Three copies of this form shall be produced after all required approvals have been received. A copy shall be provided to the donor. A second copy of this form shall be retained by the school receiving the donation. The third copy of the form shall be forwarded to the

District‘s business office for recordkeeping purposes.

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Appendix N - ASB Manual Amendment Request Form

ASB Manual Amendment Request Form

Note: Proposed amendments to the BSD ASB Manual document must be expressly approved in writing by

authorized signatories of Bellevue School District.

Instructions: To request the addition to of change of guidance documented within the manual, write the

Procedure Section (1-30), Procedure Title (e.g. Activities / Fundraisers - ASB, etc.) and the specific location where

the suggested change is to be made (enter subtopic and bullet number if required) in the spaces below. Paste

the current document language in the space provided. Add the reason for the proposed language change as

well as the proposed language in the space provided. An ASB student leadership representative and advisor

should sign and date the form and print a copy to submit to the Bellevue School District Accounting Office.

ASB group Name:___________________________________

Procedure Title:_____________________________________ Procedure Section ____________________

Subtopic Title: _____________________________________ Bullet #: ____________________

Current document language

Reason for change in document language

Proposed document language

Advisor:

(Name) _____________________________(Signature)______________________ Date: _____________

Director of Fiscal Services:


Assist. Superintendent of Financial Services:


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Exhibit O – Periodic Inventory Count Sheet


Periodic Inventory Count Sheet

School: ______________________________ Name of ASB Group: ________________________________

Date of Inventory Count: _________________

Period Beginning or Ending Inventory Count: (Note: there must always 2 or more people counting inventory. If a student is counting, he/she must

be supervised by a trained ASB advisor or adult supervisor. This count sheet is to be used by ASB groups to establish inventory control in order to identify and prevent loss. ASB groups are to complete this form before a period and after a period and use receiving information (quantities added) and sales (quantities subtracted) information to determine expected ending inventory levels (beginning + purchased-sold = expected ending). If the actual counted quantities differ from the expected quantities, a loss may exist and ASBs should investigate and correct any weaknesses that may have led to the loss.)

Counter 1 Name: ___________________________ Circle one: (ASB student ASB advisor Trained adult supervisor)

Counter 2 Name: ___________________________ Circle one: (ASB student ASB advisor Trained adult supervisor)

Item # Description Location Sales


Price X Quantity

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

Total value of Inventory Counted (1-20):

For additional items, use the space provided at the end of this form

Signatures: (I certify that I have counted all inventory items in the possession of the ASB/CTE and that I have accurately and completely recorded my counts herein)

Counter 1 Signature: ________________________________________

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Counter 2 Signature: ________________________________________


Periodic Inventory Count Sheet

Item # Description Location Sales


Price X Quantity

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

Total value of Inventory Counted (1-50):

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- 170 -

Exhibit P – Notice of Refund Receipt

NOTICE OF REFUND RECEIPT

Location:

Cashier:

Student ID #: Student Name (Last, First): Account Code(s) Amount

Original Receipt #: Refund Receipt #:

Original Receipt Date: Refund Receipt Date:

TOTAL REFUND:

Reason for Refund:

For Athletic Refunds:

Athletic Director Signature

CUSTOMER REFUND INFORMATION (please print clearly):

Parent: Student: (If checked, Age of student: )

Payable to:

Address:

City, State, Zip:

Phone or email:

Instructions: After processing the refund receipt in InTouch Terminal, go to InTouch Manager and run the Refund Receipt Audit Report using the original Receipt Number. Use the report to complete this form. Attach the Refund Receipt in the area indicated, and send to the Staff Accountants at ESC.

Please tape

Refund Receipt here

(do not use staples)

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Exhibit Q – Memorandum of Understanding

BELLEVUE SCHOOL DISTRICT 12111 NE 1st Street, Bellevue, Washington 98005

Post Office Box 90010, Bellevue, Washington 98009 Bellevue, Washington

MEMORANDUM OF AGREEMENT

Date:

The Bellevue School District hereby contracts with For the purpose of: In consideration for this service the District agrees to pay the amount of Services to be completed by (date) The Consultant shall hold the District and its officers, agents, and employees harmless from all suits, claims, or liabilities of any nature, including cost and expenses for or on account of the injuries or damages sustained by any person or property resulting in whole or in part from negligent activities or omissions of the Consultant, its agents, or employees pursuant to this agreement.

Note: In order to make payment for services rendered, the District must have on file a W-9 form (Payer’s Request for Taxpayer Identification Number).

*ENTER ADMINISTRATOR’S NAME HERE Contractor’s Signature Date________________________________ Title *ENTER PROGRAM DIRECTOR’S NAME Tax ID # Date________________________________ District Administrator Date

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INSTRUCTION PAGE***DO NOT PRINT *Note- Fill out all pertinent information. Remove Red Text before printing! Enter the appropriate administrator’s name (Principle, District Administrator, etc., example below) in the red area below the signature line before printing. Please change the print color to black before printing. Enter the appropriate Program Director’s name (District Administrator, Director, Coach, A.D., Advisor, etc.) in the red area below the signature line before printing. This document is used for services with values from $500.00 to $1,000.00. For services with values over $1,000.00 a contract must be used.

Example:

Russell White Contractor’s Signature Date________________________________ Title_________________________________

David Kim Tax ID # Date________________________________

Ricardo Cruz, General Council Date

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Exhibit R – CONTRACT FOR PROFESSIONAL CONSULTANT SERVICES

CONTRACT FOR PROFESSIONAL CONSULTANT SERVICES BETWEEN

BELLEVUE SCHOOL DISTRICT NO. 405 AND

(CONSULTANT NAME) In consideration of the promises and conditions contained herein, the Bellevue School District No. 405 (hereinafter referred to as “District”) and (CONSULTANT NAME) (hereinafter referred to as “Consultant”) do mutually agree as follows:

I. PURPOSE Provide professional services as directed by (name of school/department) for the period commencing on (beginning date), and ending on (ending date).

II. OBLIGATIONS OF THE PARTIES TO THIS AGREEMENT The Consultant shall provide professional services to include, but not be limited to, (DESCRIPTION OF SERVICES), and other administrative support as may be required by (name of school/department). Compensation shall be at an hourly rate of $(hourly rate of pay) per hour, not to exceed (maximum number of hours) (# hrs) hours. The parties may mutually agree to extend the number of hours.

III. INDEPENDENT CONTRACTOR The Consultant shall provide all services pursuant to this Agreement as an independent contractor. The District shall not control the manner in which this Agreement is performed except as herein provided nor withhold or pay any taxes on behalf of the Consultant. The parties understand and agree that the Consultant will not be considered an employee of the District for any purposes. It is not intended that this contract create any rights in any party other than the Consultant. In the event the Consultant engages other individuals or professionals to assist in the program, such individuals shall be considered solely the agents or employees of the Consultant and not agents or employees of the School District.

IV. TERMINATION This Agreement may be terminated by either party by giving ten days written notice to the other party. In the event of termination, neither party shall have any rights against the other except to the extent those have accrued prior to the termination date.

V. COMPLIANCE WITH LAWS - NONDISCRIMINATION

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The Consultant shall comply with all applicable laws, ordinances, regulations and codes of the federal, state, and City of Bellevue governments, including but not limited to laws, rules and regulations prohibiting discrimination as to race, color, religion, national origin, disability, age, marital status, sex or other extraneous factors.

VI. ASSIGNMENT This Agreement may not be assigned or otherwise transferred by the Consultant.

VII. HOLD HARMLESS The Consultant shall hold the District and its officers, agents, and employees harmless from all suits, claims, or liabilities of any nature, including cost and expenses for or on account of the injuries or damages sustained by any person or property resulting in whole or in part from negligent activities or omissions of the Consultants, its agents, or employees pursuant to this Agreement.

VIII. ENTIRE AGREEMENT This Agreement is the complete expression of the terms hereto and any oral representation or understandings not incorporated herein are excluded. No change, alteration, modification, or addition to this Agreement will be effective unless in writing and properly signed by both parties.

IX. WORK PRODUCTS Special systems designs, programs, or other unique work products developed by the Consultant as a part of fulfilling this contract will become the property of the Bellevue School District.

X. PAYMENT The Consultant shall submit progress billings to the District based on work completed. The District shall promptly process all invoices from the Consultant in accordance with its normal procedures.

XI. SUBCONTRACTING In the event the Consultant finds it necessary to subcontract specific work, no arrangements for subcontracting may be made until there is agreement between the District and the Consultant concerning what should be subcontracted, by whom, at what pay rate, and for what length of time.

XII. CERTIFICATION REGARDING DEBARMENT, SUSPENSION, AND INELIGIBILITY If federal funds are the basis for this contract, the Consultant certifies that neither it nor its principals are currently debarred, declared ineligible, or involuntarily excluded from participation in transactions by any federal department or agency.

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In witness whereof, the District and the Consultant have executed this Agreement on the date of __________________________, 2010. CONSULTANT: BELLEVUE SCHOOL DISTRICT: By: ________________________________ By: ________________________________ (name) (name) Title: _______________________________ Title: _______________________________ S.S. or Tax ID No. ___________________ State of Washington UBI No.: (address and phone number)

Exhibit S – Joint ASB/SSO Event Agreement


Joint ASB/SSO Event Agreement

This form has been removed until Section 20 - School Support Organizations has been completed.

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Exhibit T – Lost or Missing Purchasing Card Receipt Form

BELLEVUE SCHOOL DISTRICT

LOST OR MISSING PURCHASING CARD RECEIPT

I, the undersigned, used a District purchasing card to make a purchase and do not have a receipt/invoice.

Check one: Receipt was lost Vendor did not provide receipt I have attempted to obtain either the original receipt or a copy by doing the following: _____ _________________ _________________ _________________

Merchant: _________________ Date of Purchase: _______ Total Amount: ___________

Tax (check one): Paid Not Paid Included or exempt

Item(s) purchased: Quantity Description Unit Cost Extended Cost

_________________ _________________ _________________ _________________ _________________ Employee Name Name of Principal/Supervisor Employee Signature Signature of Principal/Supervisor

Date Date Student Government Rep Name (ASB only)

Budget Code

Student Government Rep Signature (ASB only) Date

ATTACH TO PURCHASING CARD TRANSACTION DETAIL REPORT

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Exhibit U – Extended Field Trip Approval Form

BELLEVUE SCHOOL DISTRICT

OVERNIGHT OR INTERNATIONAL FIELD TRIP APPLICATION

Please submit this form to the Executive Director at least 40 days before the trip. Use the supplemental form on the reverse side to explain itinerary; special events; fund-raising activities; meal and housing provision; any benefits to chaperones beyond transportation, lodging, and food; and other pertinent information. *** For athletic or club related activities each school should submit a list at the beginning of the year, season, or semester that describes the competition, dates and location of the events that are not local. For detailed procedures regarding team trips please see Procedure 3251.2. Note: No spending or arrangements until approved. ____________________________________________ _________ __________________________________________ School(s) Date of Trip Staff submitting application (PLEASE PRINT) __________________________________________ ________________ __________________________________________ Class/Group name Number of students Destination

Educational objectives of the trip: _______________________________________________________________________________

___________________________________________________________________________________________________________ Departure: Date __________ Time __________ Return: Date __________ Time __________

BOARD APPROVAL REQUIRED? Yes, if overnight or international

YES NO No spending or arrangements until approved.

COMPLETED FORMS REQUIRED 1. BEFORE EXPENDITURE, to be retained at school:

Notice and Waiver, Extended Field Trip Expenses (Exh. 3340.1.C)

PRINCIPAL RISK ASSESSMENT/ INSURANCE CHECK COMPLETED?

YES NO DISTRICT RISK ASSESSMENT COMPLETED?

APPROVED DENIED

2. BEFORE TRIP, to be retained at school: Parental Permission slip (Exh. 3340.1.B) Emergency Health form (Exh. 3340.1.D)

Parent & Driver Permission for Use of Private Vehicle (Exh. 3340.2.A & 3340.2.C)

FINANCIAL PLAN

EXPENSES TOTAL COST

# of participants x $ per participant = Total Cost

(e.g., 13 x $5 = $65)

TOTAL COST TO BE PAID FROM: TOTAL

COMMENTS (where are funds

deposited?)

ASB Fund

General Fund

Other Funds

Individual Students

Student Transportation ______ x $_______ = _______ Student Housing ______ x $_______ = _______ Student Meals ______ x $_______ = _______ Student Other (Registration, etc.) ______ x $_______ = _______ Staff Transportation ______ x $_______ = _______ Staff per diem (Food & Lodging) ______ x $_______ = _______ Staff Other (Registration, etc.) ______ x $_______ = _______ Release Time Substitutes ______ x $_______ = _______ TOTAL

APPROVALS: (Principal of each participating school must sign):

________________________________________ ___________ ____________________________________ __________ Principal School Accountant Date: Audited by: Date: ________________________________________ ___________ ____________________________________ __________ ASB Officer (APPLICATION MUST INCLUDE Date: Executive Director (Plan) Date: COPY OF ASB APPROVAL MINUTES)

________________________________________ ___________ Board Approval Date __________ Assistant Sup’t/ Director Finance & Budget/ Date: Date: General Counsel (Risk Mgt)

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Required Supplementary Information

Use this area to explain the itinerary; special events; fund-raising activities; meal and housing provisions; any benefits to chaperones beyond transportation, lodging and food; and other pertinent information.

_______________________________________________ _____________ ____________________________________

School(s) Date of Trip Destination ___________________________________________________________ _______________________________________________________________________

Staff Member in charge Transportation Details

Number of Chaperones

Teachers

Parents

Itinerary

Special Events (parades, concerts, etc.)

Fund-Raising Activities (An affirmative statement is not sufficient. Describe fundraising plans. If none, please describe how no student will be denied participation due to lack of funds.)

Meal and Housing Provisions

Benefits to Chaperones beyond Transportation, Lodging and Food

Other Pertinent Information (Include details of how funds are processed and any telephone numbers at which you can be reached during the trip. This is especially important for overnight trips.) NAME AND PHONE NUMBER OF ACCOMMODATIONS:

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Exhibit V – High School Athletic Participation Fee

High School Athletic Participation Fee

To best support our high school programs and student athletes, beginning in 2010-11, the Bellevue Public School Board approved an Athletic Sports Participation Fee. This is consistent with other schools in the region. The policy will include but is not restricted to the following items:

All Participation Fees must be collected when the "Athletic Registration and Physical Form" is turned in.

The fee does not guarantee a spot on an athletic team, playing time or a letter award. '

All fees will be collected at the school through the accountant.

All fees will be collected at the building where the fees were collected and earmarked to support the athletic program costs such as faculty support, facilities, and the cost of the athletic department.

Scholarships

Parents/ Guardians who are unable to afford participation fees should contact their school counselor, administrator, coach or athletic director at their school and complete the Athletic Fee Waiver Request Form. Students from low-income families may qualify for a fee reduction.

These forms will be reviewed by building administrators. ASB Fees

ASB cards are required for athletic participation. Athletic transportation fees will be included in the cost of an ASB card.

The fee will be collected on a per sport per season basis. This fee does not waive the requirement for participating students to purchase ASB cards.

Fee for Single Student and Family

General

Scholarship rates

Reduced Lunch/Other

Free Lunch Students

1'' Sport Participation

$100

$50

No charge

2"' Sport Participation (cumulative)

$200

$100

No charge

3" Sport Participation (cumulative-cap)

$300

$150

No charge

Family and individual fees are capped at $300. The fee will be collected on a per sport per season basis.

Students participating in more than one sport per season will pay a maximum of $300 per school year.

Families with two or more siblings at the same school participating in BSD sports during the same season will be charged $100 per participant up to a family limit of $300 per school year.

Refunds

Refund will be granted if a student is cut from the team by the coach.

Refund will be granted if a student quits due to illness or injury prior to 1st game.

Refund will be granted if a student quits due to family moving prior to 1st game.

Refunds must be requested prior to the 1st game.

Any student who quits a team will not be eligible for a refund.

Students asked to leave the team due to disciplinary action will not be eligible for a refund.

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High School Athletic Participation Fee

Athletic Participation Fee Reduction or Fee Waiver Request Form

Student Name:___________________________ Date:_______________

School (circle one): Bellevue Newport Interlake Sammamish

Sport:__________________________________

Sport Season (circle one): Fall Winter Spring

Amount Requested to be waived:________________________________

Parent/ Guardian Name (print):_________________________________

Parent/ Guardian Signature:___________________________________

Approval (For official use only)

Referred by (circle one): Coach Counselor Administrator

Free00201 & Reduced Price Lunch Student (documentation?):___________________________

Other (details):

__________________________________________________________________________________________________

__________________________________________________________________________________________________

__________________________________________________________________________________________________

Principal's Name (print):_______________________________________

Principal's signature:__________________________________________

Date:____________________________

Form Copies: 1. Building 2. Central Office 3. Parent/Guardian