The Bellevue School District adheres to WASBO (Washington Association of School Business Officials) and its published guidance to help promote best practices of school business management and educational resources.

For BSD, WASBO and WIAA information related to ASB, please review the following:

BSD Fundraising FAQ
A list of frequently asked questions (and answers) relating to fundraising, BSD policy and Washington State ASB regulations.

WASBO ASB Procedures Manual
Topics include:

  • Accounts Payable, Agencies and Groups Interested in ASB
  • Board of Directors’ Actions, Booster Clubs, Budgeting
  • Cash Handling, Constitutions/Student Involvement, Consultant/Contractual Service Agreement
  • Ethics
  • Fundraising/Charitable (Private Money, Fundraising
  • Gifts/Awards/Incentives
  • Imprest Fund Checking Accounts, Interest Earnings, Internal Control, Inventory
  • Outside School Support – PTA/PTSA
  • Purchasing
  • RCW’s, Records Retention, Refunds, Resources, Risk Management
  • Student Involvement, Student Stores
  • Ticket Sales, Travel
  • Vending Machines – District Managed, Vendor Managed
  • WAC’s

WASBO Associated Student Body (ASB) Questions and Answers
Questions include:

  • What is ASB?
  • How can ASB funds be used?
  • How are ASB monies accounted for and why are they audited by the State Auditor?
  • Why do we have to prepare an ASB budget?
  • Why must we deposit ASB money daily?
  • Can I use money in the student store cash register to cash my personal check or checks from district employees?
  • Why must we deposit ASB money in a Washington state bank?
  • When it is not appropriate for me, as a board member, to vote on spending?
  • Why do I have to keep all the old ASB records? And how do I know for how long?
  • How long do we have to keep our ASB adopted charter and/or bylaws?

WASBO info on What Auditors look for in Basic Fundraising Activities
A list of processes, items and/or actions for each phase of a fundraising activity including:

  • Before the Fundraiser (e.g. idea, approval, merchandise, supplies, etc)
  • During the Fundraiser (e.g. authorization, merchandise distribution, handling cash, receipts, deposits, etc.)
  • After the Fundraiser (e.g. surplus, inventory, reconciliation, profit analysis, vendor payment, etc.)

WIAA Fund Guidelines
Associated Student Body | Laws, Rules, Regulations for Washington State Schools
Guidelines for School Administrators, Activity Advisors and Student Body Officers

  • 10 Rules with WAC Definitions
  • 15 Rules for Booster Clubs
  • ASB Funds Tip Sheet
  • ASB Tips for New Advisors
  • ASB vs. Boosters – 10 Rules
  • Booster Clubs – Policies, Processes and Procedures
  • Common ASB Questions
  • General ASB Definitions & Audit Issues
  • General Concepts on the Use of ASB Funds

ASB Budgets

Associated Student Body (ASB) funds are public monies raised on behalf of students, and are used for optional, extra-curricular events of a cultural, athletic, recreational, or social nature. In general, carryover amounts from one year to another are due to anticipated expenditures for student activities which take more than a year of fundraising. These funds are not available for curricular or graded student activities.

Reports reflect the detailed ASB account balances by school. Beginning balances for each fiscal year report are as of September 1, and ending balances are as of August 31. Reports posted on August 31, but before the financial reports have been filed with the state, will be labeled as “Unaudited” and may not reflect adjusting or other entries made after August 31. Once the final ASB financial report is filed with the state at OSPI , the reports will be lableled “Final.” The individual reports are intended to be informational only.

These reports are posted in compliance with the revised RCW Chapter 28A.325.

Questions? Please contact Jeff Lowell, District Activities and Athletics Director, or Ryon Fields, Budget Analyst II.