2015 ASB Accounting Manual, Fraud Prevention Guide and Desk Reference

Welcome to the 2015 Associated Student Body Accounting Manual, Fraud Prevention Guide and Desk Reference.

Click the links below to view and download either a printable version or an interactive version with clickable links and navigation items.
Note: The electronic files linked to below 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 166 regarding accepting payment by credit and debit card.
  • Minor corrections to page 119 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 201.
  • Updated section on Retention Guidelines for Student Body Records in Chapter 5, page 56.
  • Updates and changes to food information in Chapter 3, including less detail in the chapter, more links to detailed information, and a downloadable form.

2015 ASB Manual – for print

2015 ASB Manual – interactive

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.

NEW — Sample Club Advisor Handbook and sample Student Club Handbook are now available for download. Updated 8-2017

Club Advisor Handbook (Microsoft Word format)
Club Advisor Handbook (Adobe Acrobat pdf format)
Student Club Handbook (Microsoft Word format)
Student Club Handbook (Adobe Acrobat pdf format)

About the Manual

The Associated Student Body Accounting Manual, Desk Reference and Fraud Prevention Guide 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.

This latest version includes updates and revisions throughout as a result of feedback from colleagues and experts in K-14 public education, experiences in the field, and changes in laws and regulations.


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.

Chapter 3 – Laws and Regulations

Chapter 4 – Forming an ASB

  • Application for Student Club • pdfdocxrtf
  • Club Information Sheet • pdfdocxrtf
  • Student Council or Club Meeting Minutes • pdfdocxrtf
  • Instructions for Structuring Meetings• pdfdocxrtf

Chapter 5 – General Business Practices and Internal Controls

  • Internal Controls Checklist by Job Responsibility• pdfdocxrtf
  • Information Summary, Document Checklist and Questions• pdfdocxrtf

Chapter 6 – Budgets and Budget Management

  • Budget Form• pdfdocxrtf
  • Budget Monitoring for ASB or Club• pdfdocxrtf
  • New – Club Budget Plan • pdfxlsx
  • Budget Carryover Request• pdfdocxrtf

Chapter 7 – Accounting and Financial Management

  • Chart of Accounts for Small ASBs • pdfdocxrtf
  • Chart of Accounts for Large ASBs • pdfdocxrtf
  • Balance Sheet for Small ASBs • pdfdocxrtf
  • Items for Annual Audit • pdfdocxrtf
  • Bank Reconciliation Worksheet • pdfdocxrtf

Chapter 8 – Fundraising Events

  • Request for Approval: Fundraising Event • pdfdocxrtf
  • Request for Approval: Fundraising Event with Revenue Projection • pdfdocxrtf
  • Revenue Potential • pdfdocxrtf
  • Student Body Fundraising Schedule • pdfdocxrtf
  • Fundraising Event Profit / Revenue Projection • pdfdocxrtf
  • Revenue Projection • pdfdocxrtf

Chapter 10 – Vending Machines

  • Vending Machine Control Sheet • pdfdocxrtf
  • Vending Machine Inventory Log • pdfdocxrtf

Chapter 11 – The Student Store

  • Student Store Daily Sales • pdfdocxrtf
  • Student Store Daily Inventory Log • pdfdocxrtf
  • Student Store Monthly Inventory Calculation • pdfdocxrtf
  • Student Store Sales and Inventory Reconciliation • pdfdocxrtf

Chapter 12 – Gifts and Donations

  • Donation to ASB • pdfdocxrtf
  • Memorial Fund / Scholarship Fund Information • pdfdocxrtf
  • Letter Regarding Tax-Exempt Status • pdfdocxrtf

Chapter 13 – Cash Receipt Management and Procedures

Chapter 16 – Equipment Purchases and Management

Chapter 18 – Cash Disbursement Management and Procedures

Chapter 21 – Booster Clubs, Foundations, Auxiliary Organizations and Other Parent-Teacher Associations

  • Sample School District Letter to Applicants • pdfdocxrtf
  • Sample Booster Auxiliary Organization Application • pdfdocxrtf

Chapter 24 – Appendices

  • New – Sample Club Constitution • pdf •docx
  • Sample Constitutions, Bylaws and Budgets • docxrtf
  • Sample Internal Control Reference Checklist • pdfdocxrtf
  • California School Boards Association Sample Board Policies • docxrtf

How to Order Printed Copies

Additional printed copies will be available for purchase starting in late September 2015 for $40.00 each. Tax and shipping are included. To order additional copies using your credit card, click here. To order copies using a purchase order, mail or fax a purchase order to:

Kern County Superintendent of Schools
Veronica Morrow, Administrative Secretary II
1300 17th Street – CITY CENTRE
Bakersfield, CA 93301

Fax: (661) 636-4647

If you have any questions about how to order, please contact the FCMAT office by email at contact@fcmat.org or phone at (661) 636-4611.