ASB Budget Building
March 2014
Types of School Budgets
Building Budget:
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Used to fund school expenses. Does not fund ASB expenses.
ASB Budget:
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Used to fund student activities, cannot be used for building
expenses
Student Money, students MUST be involved in all aspects of the
budget and spending of all money.
Building Budget
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Pays for staff salary, libraries, books, copiers etc.
Managed by building Principal and school budget
committee.
Not used to fund student activities
ASB Budgets
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Used to fund student activities, cannot be used for building
expenses (books, staff etc)
Must be used for Cultural, Athletic, Recreational, or Social
purposes. (C.A.R.S)
Student Money: Students must be involved in all facets of the
budget building process
Expenses can only be approved by the agreement of the Advisor
(AD) the students, and the fiscal officer
Any use of Roosevelt (facilities, logos, equipment) teams or
students ties the fundraiser to the school and the money must be
deposited into the ASB account.
Roosevelt ASB
ASB General
Athletics
Clubs
Arts (Music, Drama)
Roosevelt Athletics Sub Budget Categories (Simplified)
RHS Athletics
General Athletics (busses and balls)
Individual Team Accounts
Terms to Remember!
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ASB: Associated Student Body.
ASB Budget: Overall student body activities budget
ASR: Associated Students of Roosevelt, name that the Roosevelt
ASB chooses to use.
Budget Capacity: Dollar amount set as the highest allowed
expenditures for any given line item or budget category.
Line Item: A line in the budget that designates a specific
projected cost. (ex: uniforms)
Carryover: unused dollars from the previous budget cycle
Identifying Funding Sources
1)
2)
3)
4)
5)
Fees: This includes all fees (ASB Card and PTP) Goes to
General Athletics
Fines: Goes to the individual sport account
Fundraising: Goes to the individual sport account
Direct donation: Goes to the individual sport account unless
designated as “general.”
District Dollars: Goes to General Athletics.
Fees
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Dollars generated from the payment of ASB cards and PTP fees.
Deposited into the General ASB account. Money is then
assigned to the General Athletics account under that budget
number.
General Athletic dollars are used to pay transportation, general
equipment, rentals, game workers, and emergency expenses. (ex:
vandalized soccer goal net replaced)
Fines
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Dollars returned to each sport account that has a fine card for
non returned, damaged or destroyed equipment due to neglect or
carelessness on the part of the student athlete.
Dependent solely upon coaches completing fine cards.
District Dollars
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All revenue from games goes to the District offices.
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All officials costs are paid by district office.
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Operational costs of facilities.
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Portion is returned to building at end of the year. This is
normally not a big portion of the overall money pool for
athletics.
Direct Donations
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The state sees no difference in the donation of one individual or
a group like a booster club. They are similar in the eyes of the
auditors.
Booster clubs cannot use Roosevelt name, logo, equipment,
students or other school related things and remain independent.
Booster clubs are independent of the school, however, when a
donation is made to a sport, the Booster club has no further
control over that money.
Dollars flow only one direction, from outside to ASB, ASB does
not give money back to booster clubs.
Fundraising
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Dollars that are generated by students (with or without parent
support) to fund their projected budget.
Any time that Roosevelt logos, name, students, uniforms, staff,
are involved, the dollars are ASB and not Booster dollars, even if
parents help with the fundraising.
All fundraisers must follow strict state guidelines for tracking and
accountability. No fundraisers are allowed with out the prior
knowledge and approval of the fiscal office, so that proper
paperwork and tracking can be done to be in compliance with
state law.
Roosevelt facilities can be used for a booster function as long as
the booster club secures an outside user building permit and pays
the appropriate fees. Then the club is acting as any other outside
group.
Budget Planning
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One of the best ways to think of budget
planning is to think of how we all plan for the
expenses of a trip somewhere. I use a trip to
Portland to show the students how you plan for
expenses (establishing a budget capacity) and
find funding for the proposed expenses.
“How planning an ASB team account is like
planning a trip to a Portland Timbers Game”
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Transportation cost to Portland,
train ticket: $120
Hotel accommodation in
Portland: $100
4 meals at $15 per meal, $60 total
for the trip.
Ticket for entry to game: $25
Taxi to and from hotel to
game: $30
Souvenir: $10
Total projected cost: $345
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Savings account: $100 (like
carryover)
Lawn mowing in the
neighborhood: $ 50 (like
fundraiser)
Job at market: $100 (like
fundraiser)
Grandparent give: $100 (like
booster contribution)
Total: $350
“Translating trip to Portland to ASB
Team budget building.”
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Uniforms $2000
Team building $500
Trip to Away Tournament $ 1500
Capital Expense, buy portable batting
cage for team $ 800
Equipment
$500
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Sources of funding:
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Existing ASB budget, called
“Carryover” $1000
Fundraising $2000
Direct Donation, either individual, or
by group (Booster) $2300
New pop up screen
Batting Tee
New set of catcher gear
Total projected expenses
$5300
Total anticipated income
$5300
Example of General Athletics
Example of Individual Sport
Account
How do booster clubs fit into ASB
budget building?
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Booster clubs are outside of the ASB, and can only donate directly to an ASB account.
Once the donation is made, the money is irrevocably gone.
Booster clubs work with student athletes, athletic director and coaches, along with the
fiscal officer, to identify the amount of dollars, if any, that they will contribute to the
ASB.
Booster clubs are free to purchase items that are normally outside of the scope of an
ASB purchase, as long as the club pays for it completely and does not seek ASB
funding. ASB cannot “go back” and cover expenses that a booster club has made.
Items for coaches, such as shirts and hats, etc, cannot be purchased with ASB dollars,
but can be purchased with booster dollars.
Commonly asked Questions
Question: “We helped to raise that money, why don’t we get to say what it is used for?”
Answer: Since the money was raised with student help, the money is now considered ASB money and cannot be
spent without the approval of the students. Parents are encouraged to work collaboratively with their coaches
and students to identify areas that they want to fund”
Question: “We want to change the budget and use those dollars for something else, can we do that?”
Answer: No. Once the budget is set, it cannot change. You can fund a lesser similar project but not change the
overall budget or add dollars.
Question: “We had a great fundraiser and raised a lot money. We want to use it now for a big party at the end of
the season. Can we do that?
Answer: You cannot exceed your budget capacity. Any extra raised has to be carried over to the next year.
Question: “We want to expand our program and need to buy a new spring floor. We plan on having a big camp to
pay for it. Can we do that?
Answer: Yes, as long as the camp is properly insured and the money goes into the ASB
Question: “Our girls soccer team wants to purchase sweatshirts with personalized names on the back. Can we use
ASB funds to buy them?”
Answer: Yes, but only under specific rules. Students can use the ASB as a “bank” and collect money, deposit it,
and have the bills paid by the ASB, as long as the students who collect the money get the items that they have
fundraised for. ASB groups cannot “gift” items to people, as this is a violation of state law. Only items of
“nominal and transitory value” (example: flowers, awards, pins etc) can be given by the ASB to anyone.
Commonly asked Questions
Question: “Why is it necessary to have three people involved in the approval process?”
Answer: The state wants students to learn how to budget and pay for their own expenses and
activities, but realizes that they need guidance as they learn. The three part process is a check and
balance system that insures compliance with the law, as well as being good stewards of the
students money.
Question: “What is this “budget capacity” anyway?
Answer: Budget Capacity is your “ability to spend” It does not represent real dollars in the bank. Just
as you budget and plan to save for a trip, you cannot pay for the trip until you have real dollars in
the bank. There are no credit cards in ASB!!
Question: “Our sport wants to do a major capital improvement to the facility. We plan on using
fundraisers and direct donations. How much do we budget into the ASB budget?
Answer: Everything. Once ASB dollars are used, the entire cost of the project falls under the ASB,
and all rules and procedures must be followed.
Follow up Question: “What if the booster pay for it?”
Answer: As long as it is approved by the school in the case of a capital project, and the booster
organization does not seek any ASB money, it does not need to be in the budget.
Questions?
We hope this has been informative. ASB budget rules are strict
and sometimes do not make sense to the person new to the
system. It is ALWAYS a good idea to ask questions before
spending money or starting fundraisers. We all want the best for
our kids, and we also have the fiduciary responsibility to help
them learn to make good choices and manage money
responsibly.
Please feel free to contact us with questions.
Thank you for your time and your attention.