Question: We are beginning the process of establishing our ASB budget for our high school. We have been asked to hold off because ASB will likely be responsible for picking up some of the paid supervisors for athletics and possibly some of the stipends the district has paid due to the budget cuts. My questions:
Are these expenses that ASB student funds can be spent on ($20,000 that my students must earn)? Do these expenditures need student approval like other ASB expenses?
Response: Allowable expenditures from ASB funds need to be directly linked to the students' benefit and also must be outside of what must be and has been provided by the school district's general funding sources in the past. Also, for cases such as yours in high schools, the students have to be involved and agree on the decisions of how the ASB funds are to be spent.
In the question you have raised, the answer would be no, the students do not have to raise an additional $20,000 for costs paid by the district in the past that the board and/or administration want the ASB to begin paying for due to budget cuts. First of all, the students would have to approve of all expenditures charged to the ASB funds. Costs cannot be charged to the ASB funds without the students' approval. In addition, districts can not require that ASB funds pay for salaries that are or have been the responsibility of the district in the past.
Also, when you are in doubt of appropriate expenditures in any case, including student body funds, it is appropriate to ask your independent auditor as they will be auditing these funds annually and it is best to ensure that they are in agreement when you have new situations such as what you have asked here.
4/28/03
