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