Question: Can the salary for a finance clerk come out of the Associated Student Body account? 

Response:  Since your question is about a high school associated student body (ASB) organization, this student organization is called an organized student body organization because the students organize their activities around student clubs and a student council.  Students are primarily responsible for their organization with the assistance of an advisor.  The students make the decisions about what fund raising events they will hold and how they will use the money.

The governing board is ultimately responsible for everything that happens in the district, including the activities of the student organization. Education Code 48930 gives the governing board the authority to approve the formation of a student body organization within a district.  There should be a comprehensive board policy in place which sets up practices in student organizations. Many districts have a comprehensive ASB manual for all schools in the district.  Governing Boards often pass resolutions or policies requiring all staff to follow the guidelines in the manual.  So, the governing board is ultimately responsible for setting up the guidelines for the ASB, but not necessarily for expenditure decisions.

In high schools, a student council oversees all of the student clubs in the school.  Usually, the student council authorizes fund-raising evens, adopts an annual budget and approves expenses from student funds.  The student council in an organized ASB, not the governing board, has the primary authority as to how the funds raised by the students will be spent.  Because of that, the district is required to obtain ASB approval to have ASB pay for any type of expenditures.

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 (titled finance clerk in your district).   In addition, there should be an ASB advisor to supervise the activities of the club and serves as the link from the club to the ASB bookkeeper and the 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.

In order for expenditures to be an allowable use of student funds, they must directly promote the general welfare, morale, or educational experience of the students. Also student body funds cannot be used for expenditures that are the responsibility of the district. Since the finance clerk has been paid from district funds in the past, student body funds cannot be forced to now pay for that salary because this cost has been the responsibility of the district.  The Board of Education cannot override this decision for two reasons: