T.R.U.S.D. Do’s & Don’ts of Student Body

1. T.R.U.S.D. Do’s & Don’ts of Student Body Presented By: Denisa Marquez

2. Transportation and Field Trips • Travel • Budget code for transportation being charge to Student Body 01-0000-0-5800-LOC-1375-1000-000-899 • When PTA or Booster is paying the bill directly please make sure to put that in the “Send Bill To:” Section with their contact information. • Make sure you get a confirmation from transportation, you are not guaranteed your bus with out it

3. Pre-Approval on All Field Trips • You can not plan a field trip with out the approval of your principal • After principal approves the trip, if you plan on fundraising or paying for items out of ASB you must get Student Councils Pre-apporval. • All out of state out of country will require Board Approval after the above steps have been followed.

4. Deposits with Revenue Remittance Form • Every deposit must have the original rev form attached to the back up. Carbon copies can be distributed as directed • Must have 3 signatures (one on each line) • Counted in dual control at all times • Supporting documentation • To order more deposit supplies email denisa.marquez@twinriversusd.org

5. Cash Receipt Controls • Pre-Numbered tickets for all sales at events with ticket count sheet • Dances • Entertainment Events • Car Washes • Athletic Events • Festivals • Cash Register for store type sales • Student Stores • Concession Stands • Athletic Events • Pre-Numbered Receipt Books for all receipt transactions • Yearbook Sales • Sale of Advertising • Clothing items • High Dollar Items • Tally Sheets or Sales Logs for Designated Activities • Dance Snack Bar • Car Washes • Festival Snack Bar • Garage Sales • Entertainment Books

6. Cash Receipt Controls • Safeguard and check out with a log • Ticket Rolls • Receipt Books • Make sure advisors return at audit time • Unused ticket Rolls • Receipt Books with carbon copy of all the receipts intact

7. Cash Receipt Controls • Count Cash in Dual Control Every Time • Pre-Numbered Revenue Remittance Form • Submit to the ASB Bookkeeper • Cash/Checks • Include Copies of all Checks to Deposit • Pre-Numbered Revenue Remittance Form • Completed with two signatures-Bookkeeper will be the 3rd signer • Must stay and count money with bookkeeper. Never drop off money and leave • Total on form matches total revenue submitted • All required back up for the deposit • Tracks Close Out Report • Tally Sheet/Sales Log • Ticket Count Sheet • Copies of the Pre-number Receipts • Copies of Catalog Order Sheets

8. Allowable Fundraisers • Ed Code Section 48932 States that the board or appointed person must authorize all fundraising before it occurs • All clubs and sports must fill out a fundraiser approval form before raising funds • Donations must have a Donation Form filled out and signed by Advisor, Bookkeeper, and Principal

9. Allowable Fundraisers • Things to consider: • Educational Experience • Voluntary • Frequency/Schedule • Food Fundraisers during the day must be on the four food days submitted on your calendar to the district • Safety • Legality/Insurance • Profit or Loss

10. Allowable Fundraisers • Athletic Events • Concession Sales at Events • Student Store • Entertainment • Advertising • Car Washes • Cultural Fairs • Limited Food Sales • Donations • Art Auctions • News Papers • Catalog Sales • All Food Fundraisers must be approved by Nutrition Services Prior to the event

11. Fundraisers that work • Cookie Dough Fundraisers • Make sure you say you will pass out cookie dough it raises profit to 50% • Make sure you ask the vendor for refrigerator storage. This should be included at no extra cost • Entertainment Books 50% Profit • Smencils Cost $0.55 Sell $1.00 = $0.45 Profit 1 case of 500 Smencils = $225 Profit

12. Fundraisers that work • Chocolate Bars • Birthday Announcements $5.00 • ASB Stickers for discounts on Dances/Games • Consider not allowing other athletes in free to games (other than their current sport), they should have to purchase the sticker like everyone else.

13. Unallowable Fundraisers • Raffles and Games of Chance • Rental of District Property (Parking lot fee) • Competitive Food Sales • Food Sales during the school day that do not meet the nutritional guidelines • Title 5, CA Code of Regulations, Sections 15575-15578 • Clarifies SB’s 12 & 965 • http://www.cde.ca.gov/ls/nu/sn/mbnsdsnp082008.asp

14. Potentially Unallowable Fundraisers You need to check with Risk Management to see if our insurance will cover us • Mechanical or Animal Rides • Use of Dart or Arrows or other weapons • Objects Thrown at people • Dunk Tanks • Destruction of Objects • Trampolines • Fireworks

15. Fundraisers • Ask questions first if you are not sure • Principal • Business Office EXT 50132 • Risk Management EXT 50121

16. Student Store • Only Student Body or ROP program are allowed to run the daily sales of a student store • Funds must be used for the greater good of the entire student body • Food Sales are limited and Not recommended • 3 Food Types – All Food Items must be approved by Nutrition Services • Non-Competitive • Meet Nutritional Guidelines • Must follow all internal controls/processes/sales tax • Cash Receipts • Daily Deposits • Inventory • Sales Use Tax

17. Check Request • All expenses must be Pre-Approved by Student Council • Before orders are made you must ask for an invoice to attach to the check request BEFORE you place the order • If items are ordered with out Pre-Approval by Student Council the person who ordered the items is fully responsible for returning or paying for the items out of their own pocket • When purchasing items at a store you must first submit a request to student council for an “up to amount”. Once that amount is approved you are ok to buy items “Up To” the amount that was approved. When you have your receipt you then attach it to the Check Request and adjust the amount to match the receipt and submit for reimbursement • If you go over the request you will need to submit the receipts for approval and hope that they will reimburse you the full amount • Student Council is only responsible to reimburse items that have been pre-approved • Student Council must document all expense approvals in their minutes and submit copies of all minutes to the ASB Bookkeeper

18. W9’s & Service Agreements • ALL CHECK REQUESTS TO VENDORS MUST HAVE A W9 AND A SERVICE AGREEMENT IF APPLICABLE FOR THE CURRANT TAX YEAR (JAN TO DEC)

19. Unallowable Fees • Title 5, CCR,Section 350 • A pupil enrolled in a school shall not be required to pay any fee, deposit, or other charge not specifically authorized by law. • Can not charge for class supplies, extracurricular activities and memberships • Gym or Physical Education Clothes • E.C. Section 49066

20. Allowable Fees • Transportation to and from school • E.C. Section 39807.5 • These fees can not be deposited into ASB • Lost or damaged books or other district property not to exceed $16,650 • E.C. Section 48904 • These fees can not be deposited into ASB • Materials can be sold to a student for property the student has fabricated from such materials for their own use • E.C. Section 17551 • Wood shop projects • Food products that they get to take home • These fees can not be deposited into ASB • Field Trips and Excursions • E.C. Section 35330 • These can be deposited into ASB if it is a club or athletic field trip not a class field trip

21. Allowable Expenses • In compliance with the Board Policy • Must be legal • Can not gift public funds • For the students general welfare, morale, and educational Experience • Outside what the district should provide from their own general funding sources • Must be Pre-Approved by Student Council

22. Allowable Expenses • Field Trips/Excursions • Extra Curricular Activities/Athletics Costs • Student Store Products • Entertainment Costs • Class/Club Parties • Scholarships that have been donated to the school for the sole purpose of being used for a scholarship

23. Prohibited Expenses • Salaries/Supplies of the District Responsibility • Repair and Maintenance of District Equipment and Property • Items for Employee Personal • Faculty Meeting Costs • Parent or Outside Group Costs • Large Gifts/Awards (over $20) • Cash Awards/Gift Cards • Donations to Charities or Needy Families (Considered Gift of Public Funds) • Suggestion – Collect only checks made out to the Charitable Organization and send them all in with a letter from the school and their best wishes. This way the funds do not go through ASB • Scholarships • Only allowed when the funds have been donated to the school for that specific purpose. (Considered Gift of Public Funds)

24. Petty Cash and Cash Advances • Not Recommended – High Risk to Employee and School Site • District Policy is No Advances through ASB • Only exception is for gate start up cash • Check can only be cut in admins name • Admin is personally responsible for the return deposit of the exact amount given for start up • Do not use cash to pay invoices, ticket takers, or vendors

25. Associated Student BodyAudit Findings with Advisor Training • Goal with advisor training • No findings on receipt of cash (pre-numbered receipts tally sheets or sales logs) • Physical inventory maintained with advisors • Fundraiser Maintenance • Donation Forms Completed • Trained on Track Sales • Importance of preparing Budgets and Carry Over Requests each year

26. Associated Student BodyBluebear Accounting Software • Schoolbooks • GL Maintenance • Vendor Maintenance • Monthly Bank Reconciliation • Year End Audit Reports • Tracks • Customer/Item Maintenance • Fundraiser Maintenance • Inventory Control • Equipment Tracking • Track Sales • Web Viewer • Principal Oversight • Student Council/Advisor Oversight

27. Associated Student BodyBluebear Accounting Software • Web Store • Parents can purchase items online using a credit card • Advertise easy way for community and parents to donate money to your school • Funds are deposited into individual ASB bank accounts to the designated club • Integrated with Tracks and Schoolbooks • Deducts from item inventory in Tracks • Posts transactions to Tracks and Schoolbooks • Sites can use for registration • Cuts down on lines on registration day • Convenient for parents who can not attend

28. Card Present using SQUARE • If you want to use SQUARE on your campus you must set up a meeting with me in order to set up an account and go over the rules and regulations • Option #2 you can purchase a card swipe that works with the Tracks program

29. Who is Involved? • Governing Board • Superintendent • Business Office Staff • Principal • ASB Bookkeeper • Student Council • ASB Advisors • Auditors • Food Services

30. Who is NOT Involved? • Booster Clubs/ PTC/PTA/Parent Guild • Not Legally Part of the School or District • Not Included with the Annual Audit • Separate Tax-Payer I.D. • Funds are not controlled or mixed with ASB Funds • Can not fundraise on campus unless the Governing Board Approves E.C. Section 51520 & 51521 • Staff Activities • Sunshine Funds • Hospitality Funds • Principal Account • Staff Shirts Etc. • Staff Food for Meetings • Foundations or other Non-Profit Organizations • Can not raise money for Non-Profits through ASB • Can not take donations with the intent to donate to a Non-Profit through ASB • Example: Red Cross or Breast Cancer • All Boosters and Parent Groups must fill out a form to be approved by TRUSD to have a presence on our school sites.

31. Starting a New Club/Sport GL Account • Formal Application Process to be Approved by Student Council and the Principal • Must fill out new club application • Submit Constitution and Bylaws (samples can be found in the FCMAT Associated Student Body Manual • Once they are approved the documents are submitted to the ASB Bookkeeper to set up a new Trust Account • Elementary Schools would email me the new GL they wish to start and I would add it to Schoolbooks

32. Record Retention • ASB Constitution, Bylaws, and Charters • Permanent • Club and Council Minutes • 4 Years • Budgets • 4 Years • All Financial Statements, Banking Transactions, deposit records, expense records • 4 Years

33. Principal’s Responsibilities • Communicate and Enforce Policies and Processes • Appoint Club Advisors • Verify Student Council is in Place • Supervision • ASB Bookkeeper • ASB Advisors • Validation of Expenditures • Work with District Business Office • Report Suspected Fraud/Abuse

34. Bookkeepers Responsibilities • ASB Funds • Safeguarded at School Site • Timely Deposits with the Bank • Maintain Financial Records • Reconcile Bank Account Monthly • Ensure Laws and Policies are Followed • Report Suspected Fraud or Abuse to Principal and Business Office

35. Student Council’s Responsibilities • Organized ASB • Hold Regular Meetings and make sure all clubs can attend • Oversees Student Clubs • Authorized Fundraising • Adopts Annual Budget • Picks the Annual 4 Food Days and submit a copy to the Business Office • Approves Carryover Requests • Approves Expenses from all Clubs/Sports • Prepare Formal Student Council Minutes for each meeting and submit a copy to the ASB Bookkeeper • Primary Authority • Represents the Entire Student Body

36. Advisor’s/Coach’s Responsibilities • Supervises the Day-to-Day • Works with Students and ASB Bookkeeper and Principal • Ensure Adequate Internal Controls • Helps Students Prepare Annual Budget

37. Commonly Asked Questions • Q: Why must I complete all this paperwork for a fundraiser? • A: All Fundraisers must be properly documented for internal control reasons. This documentation protects all the people involved in the fundraiser as well as the assets of the school and district. Finally, it provides us with the required adequate audit trail.

38. Commonly Asked Questions • Q: Our school sales ASB discount cards and Athletic Passes. Is this allowable? • A: Yes, discount cards or stickers which are sold to allow a student to attend events free or at a lesser charge are allowable. You can not charge for the ASB card it’s self. Only for replacement cards. Only the discount option can be sold.

39. Commonly Asked Questions • Q: Our high school requires its AP students to prepay non-refundable AP exam fees. These fees are kept in an ASB account. Shouldn’t these fees be processed through the district’s regular budget system? • A: There is no legal law that I could find that specifically mentions this. However it is district policy that all AP funds are deposited as a WHIZ ticket to the business office using budget code 01-0000-0-5800-LOC-1750-3160-000-111

40. Commonly Asked Questions • Q: Can I hand out Gifts/Awards? • A: Previous legal opinions have been yes, in De Minimums or trivial amounts smaller than $20. FCMAT’s opinion says no gifts or awards in any amount. District ASB Policy is yes as long as it is under $20 and you are not purchasing gift cards. You can Gift/Award a big item if the items are donated. You can not raffle them off, that would be a game of chance. You do have the option of purchasing gift cards through the General Fund.

41. Commonly Asked Questions • Q: Can we save our left over Class of 2009 money for our 10 year reunion? • A: No. Funds for alumni groups are not allowed. Funds raised by students should be use on the behalf of those students while at school. Alumni are no longer part of the student body.

42. Where to go for help • Denisa Marquez 916-566-1600 ext. 50132 • Cell is best form of contact 916-716-0836 • Nutrition Services 916-566-1600 ext. 50502 • 2012 FCMAT Associated Student Body Accounting Manual • It can be accessed and downloaded from www.fcmat.org • http://wwwstatic.kern.org/gems/fcmat/asbmanual2009.pdf • www.cada1.org • www.cde.ca.gov • Twin Rivers Unified School District : Departments-Fiscal Services Associated Student Body

43. Questions???