Question: The school's bleachers in the gym needs a part replaced (it is a device that opens and closes the bleachers). As the bleachers are owned by the school district, is ASB able to pay for the controller that operates the bleachers? This device will allow the bleachers to open and fold back up.
Response: ASB organizations have a lot of flexibility and discretion about how they may use their funds, but there are overlying principles that guide what is allowable/appropriate and what is not. Allowable/appropriate expenditures are those that promote the general welfare, morale and educational experiences of students. Student body funds must also be used to promote and finance programs of worthwhile activity beyond those provided by the district, and with few exceptions, must benefit the students as a group.
Questions to ask when deciding whether or not an expense would be allowable and appropriate include the following:
- Will the expenditure be used to promote the general welfare, morale and educational experience of the students?
- Is this expenditure a responsibility of the district?
- Has the ASB or the district paid for this in the past?
- Is the ASB being asked to pay for this because the district is making a budget cut?
- Is this something the district should provide, or is it really an "extra" that the students want?
- Will the expenditure benefit a group of students?
The following are some examples of the many types of items generally considered allowable expenses from ASB funds. These examples include items that are frequently questioned and do not include obviously appropriate ones, such as supplies for a student store, school photos, a disk jockey for a school dance, or decorations for the school prom. These and similar expenditures that are directly linked to the students’ benefit are other than what the school district must provide from its general funding sources. The following are usually considered appropriate expenditures using ASB funds:
- Magazines and newspaper subscriptions for student use.
- Playground equipment.
- Library books.
- Supplemental equipment for student use that is not normally provided by the school district, such as telescopes and aquariums.
- Field trips/excursions and outdoor education/science camps.
- Extra-curricular athletic costs, including costs for ticket sales, game officiating and security.
- Costs for student social events.
- Scholarships.
- Awards.
Expenditure of student funds for the following items is not usually allowable because they do not directly promote the general welfare, morale or educational experience of the students; or are considered a district responsibility; or are a gift of public funds:
- Salaries or supplies that are the responsibility of the district. Some examples are teachers’ salaries and negotiated stipends, curriculum supplies, and office supplies and equipment.
- Repair and maintenance of district-owned facilities and equipment.
- Articles for the personal use of district employees.
- Expenses for faculty meetings.
- Expenses for parent-teacher organizations such as the PTA or boosters.
- Large awards.
- Gifts of any kind.
- Employee appreciation meals.
- Employee clothing/attire.
- Donations.
- Cash awards to anyone, because internal controls cannot be established and documented.
Since it is often confusing as far as what is and is not allowable, it is critical that districts establish board policy and administrative regulations containing guidelines for their own specific district on what they consider allowable and prohibited expenses. These policies/regulations should be regularly reviewed and updated as individual questions come up so that they cover the types of items that are specific to your own district. Also remember that Education Code section 48933 requires that ASB funds must be spent with the preapproval of three people: an employee or official of the school district designated by the governing board (which is usually the principal), the ASB advisor (must be a certificated employee), and a student representative of the ASB organization. So along with ensuring that the expenditures are in line with the reason the funds were raised, that the funds are used appropriately, you must also ensure that the proper approval is received prior to the funds being expended.
As to your specific question, since the bleachers are the property of the district, we do not believe the part to fix such bleachers is an appropriate ASB expenditure. The only exception might be if the ASB were the entity that bought the bleachers in the first place and if part of that agreement was that the ASB was to also provide upkeep/maintenance of the bleachers. But, based on the little information you have given, we do not believe that is the case here.
8/27/09
