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Can a booster/parent club be reimbursed for purchases made without prior approval?

Question: Can the ASB pay back a booster (parent) club for purchases made without prior approval?

Response: The best business policies and practices always include advance authorization for any purchase by the ASB.  This assures the proper level of internal control over disbursements and avoids unnecessary expenditures that can be harmful to the fiscal stability of the ASB.

However, the ASB can choose to reimburse a booster or parent club if it authorizes such reimbursement in the same manner that it would authorize any expenditure; that is, agendized at a regular meeting of the ASB, with minutes approved at the following meeting memorializing the approval.  Should they choose to do so, we would recommend the ASB not make a practice of this as it may encourage others to seek the same courtesy.

We also recommend reviewing district board policy to assure the ASB has this "after-the-fact" authority.  If it is determined the ASB does not have this authority, we recommend denying reimbursement on that basis.

A final comment, the booster/parent club and their advisors should be reminded of their responsibility to seek advance approval for expenditure of ASB funds and to set a better example for the students.

6/16/08

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