ASB at Dublin Elementary School

Our ASB budget supports instructional programs and character education.  Our PFC budget supports family and community events.  Below is a chart outlining our funding allocations:

Description and Guidelines of Unorganized ASBs

Under the supervision of the superintendent, the principal/school administrator is responsible for the activities at the school. 

Section 48934. (Enacted by Stats. 1976, Ch. 1010.)  Cite as: Cal. Educ. Code §48934.  The funds of a student body organization established in the public schools for kindergarten and grades 1 to 6, inclusive, of any school district maintaining kindergarten and grades 1 to 6, inclusive, may be used to finance activities for non-instructional periods or to augment or to enrich the programs provided by the district. 

In elementary, adult education, continuation, special education, regional occupational programs (ROPs) and K-8 schools (unorganized ASB) the students do not govern themselves, so the principal/ school administrator is primarily responsible for all ASB activities, including the following:

• Communicating the student organization policies and procedures to staff and students, and enforcing the policies and procedures.
• Assigning and supervising a school staff member (often the school secretary or the attendance clerk) to perform school financial tasks related to ASB and maintain adequate records of ASB activities, including the deposit of funds.
• Receiving and reviewing the monthly bank reconciliation prepared for the ASB bank account and any other financial information and statements for the ASB funds, including budgets and financial reports.
• Deciding how many fundraising events will be held each year and, before approving them, ensuring that they are appropriate for the students and the community.
• Scheduling and receiving proper approval for fundraising events.
• Making decisions about how the funds raised will be spent, and approving the use of the funds before they are spent.
• Delegating responsibility for operating the fundraising event to a responsible adult.
• Monitoring the results of the fundraising activities.
• Ensuring that all ASB funds are raised and spent in accordance with applicable laws and the district’s policies and procedures.
• Working with the district’s business office to provide training, implement good business practices, ensure internal controls, and resolve audit findings.
• Working with the student organization to develop methods for securing cash collected after hours and on non-school days.
• Ensuring that proper cash control procedures are established and followed at all times.
• Reporting any suspected fraud or abuse to the district’s business office.

The principal/school administrator may delegate some or all of these activities to a school employee such as a vice principal, teacher, or classified school support staff member. Because cash is involved, the principal/ school administrator should ensure proper internal controls by requiring that a second school employee be involved in the following:

• Decisions about the use of ASB funds.
• Handling all cash.
• Signing checks to spend the student funds.