Question:  The ASB accounting manual states that the purchase of library books is an allowable expenditure. What about the purchase of classroom books (those kept in the classroom for reading/reference or those the students later take home)?

Response: Student body funds must be used to promote and finance a program of worthwhile activity beyond those provided by the district. State law also requires that all student body expenses be pre-approved. In high schools and middle schools the student organizations are called organized student body associations because the students organize their activities around student clubs and a student council and are also involved in deciding how the ASB funds are spent.

Using the funds for classroom books is  not acceptable, as the district has a responsibility to provide curriculum materials for students. If the type of book is over and above what is normally provided and not something that the district is responsible for, or if the students want extra textbooks purchased so that students can keep an extra copy at home rather than carrying them back and forth from school, then it could be acceptable if it is pre-approved by the ASB and is not in conflict with board policy and/or the district’s auditor. If this is something that the ASB really wants to do, you should contact your auditor to ensure they feel the purchase is acceptable. Your ASB board approved policy may also give you specific guidance.

4/29/05