Question: Can you purchase library books from an ASB account?

Response: Although the State Accounting Manual lists expenditures that are allowable, as in the library books you refer to, overall oversight for student body organizations is a district responsibility and not one that FCMAT can over-ride if a different decision has been made. If the district's business manager is stating that something is not allowable, that may be in the board policy and/or procedures that are specific to your district. All districts have the option of adding their own stipulations as to what is not okay. The Accounting Manual lists what can be purchased with the funds, but items can be deleted from that list if the district so chooses. You may want to ask to see the board policy and/or ask to run it by the district's auditor. But, overall, it is a district decision. There is no "golden rule" for all districts.