ASB Budget ASB Budget BuildingBuildingMarch 2014March 2014

Types of School Budgets Types of School Budgets

Building Budget:Building Budget: Used to fund school expenses. Does not fund Used to fund school expenses. Does not fund

ASB expenses. ASB expenses.

ASB Budget:ASB Budget: Used to fund student activities, cannot be used Used to fund student activities, cannot be used

for building expensesfor building expenses Student Money, students MUST be involved in all Student Money, students MUST be involved in all

aspects of the budget and spending of all money. aspects of the budget and spending of all money.

Building BudgetBuilding Budget

• Pays for staff salary, libraries, books, Pays for staff salary, libraries, books, copiers etc. copiers etc.

• Managed by building Principal and Managed by building Principal and school budget committee. school budget committee.

• Not used to fund student activitiesNot used to fund student activities

ASB BudgetsASB Budgets Used to fund student activities, cannot be used for Used to fund student activities, cannot be used for

building expenses (books, staff etc) building expenses (books, staff etc) Must be used for Cultural, Athletic, Recreational, or Must be used for Cultural, Athletic, Recreational, or

Social purposes. (C.A.R.S) Social purposes. (C.A.R.S) Student Money: Students must be involved in all Student Money: Students must be involved in all

facets of the budget building processfacets of the budget building process Expenses can only be approved by the agreement of Expenses can only be approved by the agreement of

the Advisor (AD) the students, and the fiscal officerthe Advisor (AD) the students, and the fiscal officer Any use of Roosevelt (facilities, logos, equipment) Any use of Roosevelt (facilities, logos, equipment)

teams or students ties the fundraiser to the school teams or students ties the fundraiser to the school and the money must be deposited into the ASB and the money must be deposited into the ASB account. account.

Roosevelt ASBRoosevelt ASB

ASB General

Athletics Clubs Arts (Music, Drama)

RHS Athletics

General Athletics (busses and balls)Individual Team Accounts

Roosevelt Athletics Sub Budget Categories (Simplified)

Terms to Remember!Terms to Remember! ASB: Associated Student Body. ASB: Associated Student Body. ASB Budget: Overall student body activities ASB Budget: Overall student body activities

budgetbudget ASR: Associated Students of Roosevelt, name that ASR: Associated Students of Roosevelt, name that

the Roosevelt ASB chooses to use. the Roosevelt ASB chooses to use. Budget Capacity: Dollar amount set as the highest Budget Capacity: Dollar amount set as the highest

allowed expenditures for any given line item or allowed expenditures for any given line item or budget category. budget category.

Line Item: A line in the budget that designates a Line Item: A line in the budget that designates a specific projected cost. (ex: uniforms) specific projected cost. (ex: uniforms)

Carryover: unused dollars from the previous Carryover: unused dollars from the previous budget cyclebudget cycle

Identifying Funding Identifying Funding SourcesSources

1)1) Fees: This includes all fees (ASB Card and Fees: This includes all fees (ASB Card and PTP) Goes to General AthleticsPTP) Goes to General Athletics

2)2) Fines: Goes to the individual sport accountFines: Goes to the individual sport account

3)3) Fundraising: Goes to the individual sport Fundraising: Goes to the individual sport accountaccount

4)4) Direct donation: Goes to the individual sport Direct donation: Goes to the individual sport account unless designated as account unless designated as ““general.general.””

5)5) District Dollars: Goes to General Athletics. District Dollars: Goes to General Athletics.

FeesFees Dollars generated from the payment of ASB Dollars generated from the payment of ASB

cards and PTP fees. cards and PTP fees. Deposited into the General ASB account. Money Deposited into the General ASB account. Money

is then assigned to the General Athletics account is then assigned to the General Athletics account under that budget number. under that budget number.

General Athletic dollars are used to pay General Athletic dollars are used to pay transportation, general equipment, rentals, game transportation, general equipment, rentals, game workers, and emergency expenses. (ex: workers, and emergency expenses. (ex: vandalized soccer goal net replaced) vandalized soccer goal net replaced)

FinesFines Dollars returned to each sport account that has a Dollars returned to each sport account that has a

fine card for non returned, damaged or fine card for non returned, damaged or destroyed equipment due to neglect or destroyed equipment due to neglect or carelessness on the part of the student athlete. carelessness on the part of the student athlete.

Dependent solely upon coaches completing fine Dependent solely upon coaches completing fine cards. cards.

District DollarsDistrict Dollars All revenue from games goes to the District All revenue from games goes to the District

offices. offices.

All officials costs are paid by district office.All officials costs are paid by district office.

Operational costs of facilities.Operational costs of facilities.

Portion is returned to building at end of the year. Portion is returned to building at end of the year. This is normally not a big portion of the overall This is normally not a big portion of the overall money pool for athletics. money pool for athletics.

Direct DonationsDirect Donations The state sees no difference in the donation of one The state sees no difference in the donation of one

individual or a group like a booster club. They are individual or a group like a booster club. They are similar in the eyes of the auditors. similar in the eyes of the auditors.

Booster clubs cannot use Roosevelt name, logo, Booster clubs cannot use Roosevelt name, logo, equipment, students or other school related things equipment, students or other school related things and remain independent. and remain independent.

Booster clubs are independent of the school, Booster clubs are independent of the school, however, when a donation is made to a sport, the however, when a donation is made to a sport, the Booster club has no further control over that money. Booster club has no further control over that money.

Dollars flow only one direction, from outside to ASB, Dollars flow only one direction, from outside to ASB, ASB does not give money back to booster clubs. ASB does not give money back to booster clubs.

FundraisingFundraising Dollars that are generated by students (with or without Dollars that are generated by students (with or without

parent support) to fund their projected budget. parent support) to fund their projected budget. Any time that Roosevelt logos, name, students, Any time that Roosevelt logos, name, students,

uniforms, staff, are involved, the dollars are ASB and uniforms, staff, are involved, the dollars are ASB and not Booster dollars, even if parents help with the not Booster dollars, even if parents help with the fundraising. fundraising.

All fundraisers must follow strict state guidelines for All fundraisers must follow strict state guidelines for tracking and accountability. No fundraisers are tracking and accountability. No fundraisers are allowed with out the prior knowledge and approval of allowed with out the prior knowledge and approval of the fiscal office, so that proper paperwork and tracking the fiscal office, so that proper paperwork and tracking can be done to be in compliance with state law. can be done to be in compliance with state law.

Roosevelt facilities can be used for a booster function Roosevelt facilities can be used for a booster function as long as the booster club secures an outside user as long as the booster club secures an outside user building permit and pays the appropriate fees. Then building permit and pays the appropriate fees. Then the club is acting as any other outside group. the club is acting as any other outside group.

Budget Planning Budget Planning

One of the best ways to think of One of the best ways to think of budget planning is to think of how budget planning is to think of how we all plan for the expenses of a trip we all plan for the expenses of a trip somewhere. I use a trip to Portland somewhere. I use a trip to Portland to show the students how you plan to show the students how you plan for expenses (establishing a budget for expenses (establishing a budget capacity) and find funding for the capacity) and find funding for the proposed expenses. proposed expenses.

““How planning an ASB team How planning an ASB team account is like planning a trip to a account is like planning a trip to a

Portland Timbers GamePortland Timbers Game”” Transportation cost to Transportation cost to

Portland, train ticket: Portland, train ticket: $120 $120

Hotel accommodation in Hotel accommodation in

Portland: $100 Portland: $100 4 meals at $15 per meal, 4 meals at $15 per meal,

$60 total for the trip.$60 total for the trip. Ticket for entry to game: Ticket for entry to game:

$25$25 Taxi to and from hotel to Taxi to and from hotel to

game: $30 game: $30 Souvenir: $10Souvenir: $10 Total projected cost: $345Total projected cost: $345

Savings account: $100 Savings account: $100 (like carryover) (like carryover)

Lawn mowing in the Lawn mowing in the neighborhood: $ 50 (like neighborhood: $ 50 (like fundraiser)fundraiser)

Job at market: $100 (like Job at market: $100 (like fundraiser)fundraiser)

Grandparent give: $100 Grandparent give: $100 (like booster contribution) (like booster contribution)

Total: $350Total: $350

““Translating trip to Translating trip to Portland to ASB Team Portland to ASB Team

budget building.budget building.”” Uniforms $2000Uniforms $2000 Team building $500Team building $500 Trip to Away Tournament $ Trip to Away Tournament $

15001500 Capital Expense, buy portable Capital Expense, buy portable

batting cage for team $ 800batting cage for team $ 800 Equipment $500Equipment $500

New pop up screenNew pop up screen Batting TeeBatting Tee New set of catcher gearNew set of catcher gear

Sources of funding:Sources of funding: Existing ASB budget, called Existing ASB budget, called

““CarryoverCarryover”” $1000 $1000 Fundraising $2000Fundraising $2000 Direct Donation, either Direct Donation, either

individual, or by group individual, or by group (Booster) $2300(Booster) $2300

Total projected expenses $5300

Total anticipated income $5300

Example of General Example of General AthleticsAthletics

Example of Individual Example of Individual Sport AccountSport Account

How do booster clubs fit How do booster clubs fit into ASB budget building?into ASB budget building?

Booster clubs are outside of the ASB, and can only donate Booster clubs are outside of the ASB, and can only donate directly to an ASB account. Once the donation is made, the directly to an ASB account. Once the donation is made, the money is irrevocably gone. money is irrevocably gone.

Booster clubs work with student athletes, athletic director and Booster clubs work with student athletes, athletic director and coaches, along with the fiscal officer, to identify the amount of coaches, along with the fiscal officer, to identify the amount of dollars, if any, that they will contribute to the ASB. dollars, if any, that they will contribute to the ASB.

Booster clubs are free to purchase items that are normally Booster clubs are free to purchase items that are normally outside of the scope of an ASB purchase, as long as the club pays outside of the scope of an ASB purchase, as long as the club pays for it completely and does not seek ASB funding. ASB cannot for it completely and does not seek ASB funding. ASB cannot ““go go backback”” and cover expenses that a booster club has made. Items for and cover expenses that a booster club has made. Items for coaches, such as shirts and hats, etc, cannot be purchased with coaches, such as shirts and hats, etc, cannot be purchased with ASB dollars, but can be purchased with booster dollars. ASB dollars, but can be purchased with booster dollars.

Commonly asked QuestionsCommonly asked QuestionsQuestion: Question: ““We helped to raise that money, why donWe helped to raise that money, why don’’t we get to say what it is used for?t we get to say what it is used for?””Answer: Since the money was raised with student help, the money is now considered ASB Answer: Since the money was raised with student help, the money is now considered ASB

money and cannot be spent without the approval of the students. Parents are encouraged to money and cannot be spent without the approval of the students. Parents are encouraged to work collaboratively with their coaches and students to identify areas that they want to fundwork collaboratively with their coaches and students to identify areas that they want to fund””

Question: Question: ““We want to change the budget and use those dollars for something else, can we do We want to change the budget and use those dollars for something else, can we do that?that?””

Answer: No. Once the budget is set, it cannot change. You can fund a lesser similar project but Answer: No. Once the budget is set, it cannot change. You can fund a lesser similar project but not change the overall budget or add dollars. not change the overall budget or add dollars.

Question: Question: ““We had a great fundraiser and raised a lot money. We want to use it now for a big We had a great fundraiser and raised a lot money. We want to use it now for a big party at the end of the season. Can we do that? party at the end of the season. Can we do that?

Answer: You cannot exceed your budget capacity. Any extra raised has to be carried over to the Answer: You cannot exceed your budget capacity. Any extra raised has to be carried over to the next year. next year.

Question: Question: ““We want to expand our program and need to buy a new spring floor. We plan on We want to expand our program and need to buy a new spring floor. We plan on having a big camp to pay for it. Can we do that? having a big camp to pay for it. Can we do that?

Answer: Yes, as long as the camp is properly insured and the money goes into the ASBAnswer: Yes, as long as the camp is properly insured and the money goes into the ASB

Question: Question: ““Our girls soccer team wants to purchase sweatshirts with personalized names on Our girls soccer team wants to purchase sweatshirts with personalized names on the back. Can we use ASB funds to buy them?the back. Can we use ASB funds to buy them?””

Answer: Yes, but only under specific rules. Students can use the ASB as a Answer: Yes, but only under specific rules. Students can use the ASB as a ““bankbank”” and collect and collect money, deposit it, and have the bills paid by the ASB, as long as the students who collect the money, deposit it, and have the bills paid by the ASB, as long as the students who collect the money get the items that they have fundraised for. ASB groups cannot money get the items that they have fundraised for. ASB groups cannot ““giftgift”” items to people, items to people, as this is a violation of state law. Only items of as this is a violation of state law. Only items of ““nominal and transitory valuenominal and transitory value”” (example: (example: flowers, awards, pins etc) can be given by the ASB to anyone. flowers, awards, pins etc) can be given by the ASB to anyone.

Commonly asked QuestionsCommonly asked QuestionsQuestion: Question: ““Why is it necessary to have three people involved in the approval Why is it necessary to have three people involved in the approval

process?process?””Answer: The state wants students to learn how to budget and pay for their own Answer: The state wants students to learn how to budget and pay for their own

expenses and activities, but realizes that they need guidance as they learn. The expenses and activities, but realizes that they need guidance as they learn. The three part process is a check and balance system that insures compliance with three part process is a check and balance system that insures compliance with the law, as well as being good stewards of the students money.the law, as well as being good stewards of the students money.

Question: Question: ““What is this What is this ““budget capacitybudget capacity”” anyway? anyway?

Answer: Budget Capacity is your Answer: Budget Capacity is your ““ability to spendability to spend”” It does not represent real dollars It does not represent real dollars in the bank. Just as you budget and plan to save for a trip, you cannot pay for the in the bank. Just as you budget and plan to save for a trip, you cannot pay for the trip until you have real dollars in the bank. There are no credit cards in ASB!!trip until you have real dollars in the bank. There are no credit cards in ASB!!

Question: Question: ““Our sport wants to do a major capital improvement to the facility. We Our sport wants to do a major capital improvement to the facility. We plan on using fundraisers and direct donations. How much do we budget into plan on using fundraisers and direct donations. How much do we budget into the ASB budget? the ASB budget?

Answer: Everything. Once ASB dollars are used, the entire cost of the project falls Answer: Everything. Once ASB dollars are used, the entire cost of the project falls under the ASB, and all rules and procedures must be followed. under the ASB, and all rules and procedures must be followed.

Follow up Question: Follow up Question: ““What if the booster pay for it?What if the booster pay for it?””

Answer: As long as it is approved by the school in the case of a capital project, and Answer: As long as it is approved by the school in the case of a capital project, and the booster organization does not seek any ASB money, it does not need to be in the booster organization does not seek any ASB money, it does not need to be in the budget. the budget.

Questions? Questions?

We hope this has been informative. ASB budget We hope this has been informative. ASB budget rules are strict and sometimes do not make sense rules are strict and sometimes do not make sense to the person new to the system. It is ALWAYS a to the person new to the system. It is ALWAYS a

good idea to ask questions before spending money good idea to ask questions before spending money or starting fundraisers. We all want the best for or starting fundraisers. We all want the best for

our kids, and we also have the fiduciary our kids, and we also have the fiduciary responsibility to help them learn to make good responsibility to help them learn to make good

choices and manage money responsibly. choices and manage money responsibly.

Please feel free to contact us with questions.Please feel free to contact us with questions.

Thank you for your time and your attention. Thank you for your time and your attention.