Question: How should an ASB bookkeeper at a high school be paid?

Response: Governing boards are ultimately responsible for everything that happens in the district, including the activities and guidelines of student organizations. Education Code 48930 gives the governing board the authority to approve the formation of a student body organization within a district and points out that they have a fiduciary duty to ensure the sponsored activities and accounting is done in an accountable, correct manner. But, governing boards are not ultimately responsible for ASB expenditure decisions, the students are. In order for expenditures to be an allowable use of student funds, they must directly promote the general welfare, morals or educational experience of the students.

Also, student body funds cannot be used for expenditures that are the responsibility of the district. Even more importantly, the students have to be involved and agree on the decisions of how the ASB funds are to be spent. The district has a responsibility to ensure that ASB funds are safeguarded at the school site and deposited in the bank in a timely manner, to maintain adequate ASB financial records and financial transactions, to ensure the district's ASB policies are followed and to report any suspected fraud or abuse to the school principal. These responsibilities are usually done by an ASB bookkeeper. In addition, there should be an ASB advisor to supervise the activities of the club and serve as the link from the club tot he ASB bookkeeper and principal. These are usually district paid as these tasks ensure that the ASB organizations are being run according to board policy and to ensure that the funds are not mishandled. But it is within the district's realm to decide how the ASB funds are monitored and safeguarded. There is not set rule or position as to how this responsibility is carried out. That's a local board decision. In addition the ASB manual produced by FCMAT, another important resource you can use for questions such as these is your independent auditor. 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.