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2012 ASB Accounting Manual, Fraud Prevention Guide and Desk Reference

Click one of the following two links to view and download either a version of the manual suitable for printing, or an interactive version with clickable links and navigation items:

2012 ASB Manual - print

2012 ASB Manual - interactive

About the interactive version
The interactive version of the manual contains the following features:

  • Clicking on any item in the index will take you to that section
  • Clicking on the upward pointing arrow on the first page of any chapter will take you back to the index
  • Clickable links to internet addresses
  • Clickable links to some online forms in native text formats

About the Manual

The Associated Student Body Accounting Manual, Desk Reference and Fraud Prevention Guide is designed for school principals, ASB activity directors, fiscal services managers, bookkeepers, secretaries, students and others who are responsible for student body activities, especially fund-raising. The manual is intended to answer questions about accounting, purchasing, student stores, vending machines, clubs and overall roles and responsibilities.

This latest version includes updates and revisions throughout as a result of feedback from colleagues and experts at all levels of K-14 public education, and experiences in the field. The manual includes a new chapter (chapter 19) that focuses on controls and fraud prevention. This chapter is a direct result of the needs and inquiries expressed by schools, districts and community colleges across the state regarding an issue seen increasingly in recent years. In addition to the new chapter, almost every other chapter contains updates and revisions.

Acrobat Reader is required to view this document. Click on the Acrobat Reader icon to download the free software.


Individual forms contained in the manual are also available separately via the following links:
Most forms are in Acrobat (pdf) format; some are in rich text format (rtf), which can be opened with any word processing program.

NOTE: for pdf forms, Acrobat Reader will allow you to fill out and print the form, but it cannot save a filled out form. To save a form with form fields filled out requires the full version of Acrobat, which  must be purchased. This is a limitation of the software vendor.

ASB Ch 3 Food Sales Laws (pdf)

ASB Ch 4 Application for Student Club (pdf)
ASB Ch 4 Club Information Sheet (pdf)
ASB Ch 4 Instructions for Structuring Meetings (pdf)
ASB Ch 4 Student Council or Club Meeting Minutes (pdf)

ASB Ch 5 Information Summary, Checklist and Questions (pdf)
ASB Ch 5 Internal Controls Checklist (pdf)

ASB Ch 6 Budget Carryover Request (pdf)
ASB Ch 6 Budget Form (pdf)
ASB Ch 6 Budget Monitoring Form (pdf)

ASB Ch 7 Balance Sheet - Small ASB (pdf)
ASB Ch 7 Bank Reconciliation Worksheet (pdf)
ASB Ch 7 Chart of Accounts for Large ASB (pdf)
ASB Ch 7 Chart of Accounts for Small ASB (pdf)
ASB Ch 7 Items for Audit (pdf)

ASB Ch 8 Fund-Raising Budget vs Actual Statement (pdf)
ASB Ch 8 Fund-Raising Event Profit Form (pdf)
ASB Ch 8 Fund-Raising Status Report (pdf)
ASB Ch 8 Memorial Fund - Scholarship Fund Info Sheet (pdf)
ASB Ch 8 Fund-Raising Event Request for Approval 1 (pdf)
ASB Ch 8 Fund-Raising Event Request for Approval 2 (pdf)
ASB Ch 8 Revenue Projection (pdf)

ASB Ch 10 Vending Machine Control Sheet (pdf)
ASB Ch 10 Vending Machine Inventory Log (pdf)

ASB Ch 11 Student Store Daily Inventory Log (pdf)
ASB Ch 11 Student Store Daily Sales Form (pdf)
ASB Ch 11 Student Store Monthly Inventory Calculation (pdf)
ASB Ch 11 Student Store Sales and Inventory Reconciliation (pdf)

ASB Ch 12 Donation to ASB Form (pdf)
ASB Ch 12 Memorial Fund or Scholarship Fund Form (pdf)
ASB Ch 12 Letter Re Tax-Exempt Status (rtf)

ASB Ch 13 Bank Deposit Form (pdf)
ASB Ch 13 Dance Ticket Tally Form (pdf)
ASB Ch 13 Fund-Raising Event Profit Form (pdf)
ASB Ch 13 Fund-Raiser Tally Sheet (pdf)
ASB Ch 13 Receipt Book Log (pdf)
ASB Ch 13 Summary Recap - ASB Deposit (pdf)
ASB Ch 13 Report of Ticket Sales (pdf)
ASB Ch 13 Ticket Inventory Form (pdf)

ASB Ch 16 Equipment Donation Form (rtf)

ASB Ch 18 Purchase Order Form (rtf)
ASB Ch 18 Purchase Order Log (rtf)

ASB Ch 21 Booster Club Application (rtf)
ASB Ch 21 Sample School District Notice (rtf)

ASB Ch 24 Sample Constitutions, Bylaws and Budgets (rtf)

 How to Order Printed Copies

Additional printed copies of the manual are available and may be purchased for $30.00 each. Tax and shipping are included. To order additional copies, mail or fax (661-636-4647) a purchase order to:

Kern County Superintendent of Schools
Hazel Fields, Executive Secretary
1300 17th Street - CITY CENTRE
Bakersfield, CA 93301

If you have any questions about how to order, please contact Hazel Fields at 661-636-4308.

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Copyright ©2013, Kern County Superintendent of Schools office
1300 17th Street - CITY CENTRE, Bakersfield, CA 93301, 661-636-4611
Fiscal Crisis and Management Assistance Team (FCMAT)
Petaluma Office - 755 Baywood Drive, 2nd Floor Petaluma, CA 94954, 707-775-2850