Publications & Reports
ASB Accounting Manual, Fraud Prevention Guide and Desk Reference
The Associated Student Body Accounting Manual, Fraud Prevention Guide and Desk Reference is designed for school principals, ASB activity directors, fiscal services managers, bookkeepers, secretaries, students and others who are responsible for student body activities, especially fundraising. The manual is intended to answer questions about accounting, purchasing, student stores, vending machines, clubs and overall roles and responsibilities.
Click on the links in the sidebar to the right to view and download either a printable version of the manual, or an interactive version with clickable links and navigation items.
Note: The electronic files linked to in the sidebar to the right have been updated as of September 2016, August 2017, May 2018, August 2018 and November 2018 with the following:
- Corrected and additional detail on page 160 regarding accepting payment by credit and debit card.
- Minor corrections to page 113 regarding fees for lost or damage property.
- Changes and updates to Chapter 9.
- A new section on a court ruling and the ABC test in Chapter 17, page 195.
- Updated section on Retention Guidelines for Student Body Records in Chapter 5, page 50.
- Updates and changes to food information in Chapter 3, including less detail in the chapter, more links to detailed information, and a downloadable form.
The interactive version of the manual contains the following features:
- Clicking on any item in the table of contents 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 table of contents
- Clickable links to internet addresses
- Clickable links to most online forms in native file formats
- Clicking on a legal code number will take you to the code online in most cases.
Forms
Forms contained in the manual are available separately below as Adobe Acrobat (.pdf), Microsoft Word (.docx) and Rich Text Format (.rtf) files. Most pdf forms can be filled out electronically and printed using Adobe’s free Acrobat Reader or other pdf reader software. Completed pdf forms can be saved with Acrobat Professional or other pdf editing software.
Forms for Chapter 3 – Laws and Regulations
Forms for Chapter 4 – Forming an ASB
Forms for Chapter 5 – General Business Practices and Internal Controls
Forms for Chapter 6 – Budgets and Budget Management
Forms for Chapter 7 – Accounting and Financial Management
Forms for Chapter 8 – Fundraising Events
Forms for Chapter 10 – Vending Machines
Forms for Chapter 11 – The Student Store
Forms for Chapter 12 – Gifts and Donations
Forms for Chapter 13 – Cash Receipt Management and Procedures
Forms for Chapter 16 – Equipment Purchases and Management
Forms for Chapter 18 – Cash Disbursement Management and Procedures
Forms for Chapter 21 – Booster Clubs, Foundations, Auxiliary Organizations and Other Parent-Teacher Associations
Forms for Chapter 24 – Appendices
Forms for Chapter 3 – Laws and Regulations
Example Allowable Prohibited ASB Board Policies (downloadable Microsoft Excel file)
Forms for Chapter 4 – Forming an ASB
Application for Student Club • pdf • docx • rtf
Club Information Sheet • pdf • docx • rtf
Forms for Chapter 5 – General Business Practices and Internal Controls
Internal Controls Checklist by Job Responsibility• pdf • docx • rtf
Information Summary, Document Checklist and Questions• pdf • docx • rtf
Forms for Chapter 6 – Budgets and Budget Management
Budget Monitoring for ASB or Club• pdf • docx • rtf
New – Club Budget Plan • pdf • xlsx
Budget Carryover Request• pdf • docx • rtf
Forms for Chapter 7 – Accounting and Financial Management
Chart of Accounts for Small ASBs • pdf • docx • rtf
Chart of Accounts for Large ASBs • pdf • docx • rtf
Balance Sheet for Small ASBs • pdf • docx • rtf
Items for Annual Audit • pdf • docx • rtf
Bank Reconciliation Worksheet • pdf • docx • rtf
Forms for Chapter 8 – Fundraising Events
Request for Approval: Fundraising Event • pdf • docx • rtf
Request for Approval: Fundraising Event with Revenue Projection • pdf • docx • rtf
Revenue Potential • pdf • docx • rtf
Student Body Fundraising Schedule • pdf • docx • rtf
Fundraising Event Profit / Revenue Projection • pdf • docx • rtf
Revenue Projection • pdf • docx • rtf
Forms for Chapter 10 – Vending Machines
Vending Machine Control Sheet • pdf • docx • rtf
Vending Machine Inventory Log • pdf • docx • rtf
Forms for Chapter 11 – The Student Store
Student Store Daily Sales • pdf • docx • rtf
Student Store Daily Inventory Log • pdf • docx • rtf
Student Store Monthly Inventory Calculation • pdf • docx • rtf
Student Store Sales and Inventory Reconciliation • pdf • docx • rtf
Forms for Chapter 12 – Gifts and Donations
Donation to ASB • pdf • docx • rtf
Memorial Fund / Scholarship Fund Information • pdf • docx • rtf
Letter Regarding Tax-Exempt Status • pdf • docx • rtf
Forms for Chapter 13 – Cash Receipt Management and Procedures
Tally Sheet • pdf • docx • rtf
Fundraising Event Profit • pdf • docx • rtf
Report of Ticket Sales • pdf • docx • rtf
Dance Ticket Tally • pdf • docx • rtf
Ticket Inventory • pdf • docx • rtf
Receipt Book Log • pdf • docx • rtf
ASB Cash Count • pdf • docx • rtf • xls (Excel file)
New – Cash Box Form • pdf • docx
New – Daily Cash Reconciliation Form • pdf • docx
Bank Deposit • pdf
Summary Recap – ASB Deposit • pdf • docx • rtf
Forms for Chapter 18 – Cash Disbursement Management and Procedures
Purchase Order • pdf • docx • rtf
Purchase Order Log • pdf • docx • rtf
Expenditure Approval • pdf • docx • rtf
Forms for Chapter 21 – Booster Clubs, Foundations, Auxiliary Organizations and Other Parent-Teacher Associations
Sample School District Letter to Applicants • pdf • docx • rtf
Sample Booster Auxiliary Organization Application • pdf • docx • rtf
Forms for Chapter 24 – Appendices
New – Sample Club Constitution pdf docx
Sample Constitutions, Bylaws and Budgets docx rtf
Sample Internal Control Reference Checklist pdf docx rtf
California School Boards Association Sample Board Policies docx rtf
