Question: It is my understanding that many school districts charge the ASB for direct costs associated with ASB bookkeeper. Our intention was to charge ASB for those costs only...not the portion of that FTE that was associated with high school duties. If I am correct in saying that based on "past practice" we cannot charge ASB for bookkeeping costs?

Response: Your question about the ASB bookkeeper, there is a "maybe" involved.  If this new way of paying for the position is something that the ASB organization wanted to do and voted yes, it could be permissible, but I would check with your auditors first.  I just can't imagine an ASB organization approaching the district and offering to pick up the cost, because they would have to forgo other expenditures in order to do so.  The governing board cannot demand that the ASB pick up the cost in any way.  If the ASB were approached and they decided not to vote "yes" on this expenditure, the school district would still have to provide the ASB bookkeeper the services could not decrease in any way because of the ASB not picking up the cost.

3/18/03