Provided
by:
WA State Auditor’s Office
n
Review the laws
and regulations for ASB
n
Review what makes
an activity an ASB activity
n Guidelines that are given to school districts regarding parent organizations
n
RCW 28A.325
outlines what ASB’s may do, and authorizes OSPI to make rules and regulations
regarding the administration and control of ASB moneys.
n
WAC 392-138 are
the rules made by OSPI for ASB moneys.
n
WAC 392-138-010
defines “Associated student body program” as:
“…any
activity which (a) is conducted in whole or part by or in behalf of an
associated student body during or outside regular school hours and within or
outside school grounds and facilities, and (b) is conducted with the approval,
and at the direction or under the supervision, of the school district.”
n
The cash receipts are given to a
school employee.
n
The cash receipts are kept in the
school safe.
n
The inventory is purchased by the
ASB.
n
The school holds and inventories
the items for resale.
n
Students are the only ones
performing the work.
n
The PTA group uses the school’s
name (without adding PTA or Boosters).
n
Money is deposited into a school
district account.
n
School district staff are involved
during time they are being paid by the school district.
n
Planned, managed and operated
under the direction of the parent group.
n
Event must be clearly advertised
as a PTA activity.
n
All contracts and/or vendor
agreements must be signed by the PTA.
n
PTA moneys may not be commingled
with ASB moneys.
n
Use a checklist
for parent groups.
n
Determine what
activities will be on the “approved” list.
n
Have procedures
in place for activity and/or facility usage requests and approval.
n
Have an agreement
in place if parent groups are allowed to store items on school district
property.
n
Insurance certificate
n
Articles of Incorporation from
Secretary of State
n
IRS tax exempt status letter or
identification letter
n
List of current officers
n
Proof of health cards (if food is
sold)
n
List of equipment
Washington State PTA Resources Page