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 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

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

Student Council or Club Meeting Minutes • pdf • docx • rtf

Instructions for Structuring Meetings• 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 Form• pdf • docx • rtf

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 16 – Equipment Purchases and Management

Equipment Donation • 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

If you have any questions about the manual, please contact the FCMAT office by email at or phone at (661) 636-4611.