ASB Budget Building

1. ASB Budget Building

2. Types of School Budgets Building Budget: • Used to fund school expenses. Does not fund ASB expenses. ASB Budget: • Used to fund student activities, cannot be used for building expenses • Student Money, students MUST be involved in all aspects of the budget and spending of all money.

3. Building Budget • Pays for staff salary, libraries, books, copiers etc. • Managed by building Principal and school budget committee. • Not used to fund student activities

4. Used to fund student activities, cannot be used for building expenses (books, staff etc) Must be used for Cultural, Athletic, Recreational, or Social purposes. (C.A.R.S) Student Money: Students must be involved in all facets of the budget building process Expenses can only be approved by the agreement of the Advisor (AD) the students, and the fiscal officer Any use of Roosevelt (facilities, logos, equipment) teams or students ties the fundraiser to the school and the money must be deposited into the ASB account. ASB Budgets

5. ASB General Athletics Clubs Arts (Music, Drama) Roosevelt ASB

6. RHS Athletics General Athletics (busses and balls) Individual Team Accounts Roosevelt Athletics Sub Budget Categories (Simplified)

7. Terms to Remember! • ASB: Associated Student Body. • ASB Budget: Overall student body activities budget • ASR: Associated Students of Roosevelt, name that the Roosevelt ASB chooses to use. • Budget Capacity: Dollar amount set as the highest allowed expenditures for any given line item or budget category. • Line Item: A line in the budget that designates a specific projected cost. (ex: uniforms) • Carryover: unused dollars from the previous budget cycle

8. Identifying Funding Sources • Fees: This includes all fees (ASB Card and PTP) Goes to General Athletics • Fines: Goes to the individual sport account • Fundraising: Goes to the individual sport account • Direct donation: Goes to the individual sport account unless designated as “general.” • District Dollars: Goes to General Athletics.

9. Fees • Dollars generated from the payment of ASB cards and PTP fees. • Deposited into the General ASB account. Money is then assigned to the General Athletics account under that budget number. • General Athletic dollars are used to pay transportation, general equipment, rentals, game workers, and emergency expenses. (ex: vandalized soccer goal net replaced)

10. Fines • Dollars returned to each sport account that has a fine card for non returned, damaged or destroyed equipment due to neglect or carelessness on the part of the student athlete. • Dependent solely upon coaches completing fine cards.

11. District Dollars • All revenue from games goes to the District offices. • All officials costs are paid by district office. • Operational costs of facilities. • Portion is returned to building at end of the year. This is normally not a big portion of the overall money pool for athletics.

12. Direct Donations • The state sees no difference in the donation of one individual or a group like a booster club. They are similar in the eyes of the auditors. • Booster clubs cannot use Roosevelt name, logo, equipment, students or other school related things and remain independent. • Booster clubs are independent of the school, however, when a donation is made to a sport, the Booster club has no further control over that money. • Dollars flow only one direction, from outside to ASB, ASB does not give money back to booster clubs.

13. Fundraising • Dollars that are generated by students (with or without parent support) to fund their projected budget. • Any time that Roosevelt logos, name, students, uniforms, staff, are involved, the dollars are ASB and not Booster dollars, even if parents help with the fundraising. • All fundraisers must follow strict state guidelines for tracking and accountability. No fundraisers are allowed with out the prior knowledge and approval of the fiscal office, so that proper paperwork and tracking can be done to be in compliance with state law. • Roosevelt facilities can be used for a booster function as long as the booster club secures an outside user building permit and pays the appropriate fees. Then the club is acting as any other outside group.

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

15. Transportation cost to Portland, train ticket: $120 Hotel accommodation in Portland: $100 4 meals at $15 per meal, $60 total for the trip. Ticket for entry to game: $25 Taxi to and from hotel to game: $30 Souvenir: $10 Total projected cost: $345 Savings account: $100 (like carryover) Lawn mowing in the neighborhood: $ 50 (like fundraiser) Job at market: $100 (like fundraiser) Grandparent give: $100 (like booster contribution) Total: $350 “How planning and ASB team account is like planning a trip to a Portland Timbers Game”

16. Uniforms $2000 Team building $500 Trip to Away Tournament $ 1500 Capital Expense, buy portable batting cage for team $ 800 Equipment $500 New pop up screen Batting Tee New set of catcher gear Sources of funding: Existing ASB budget, called “Carryover” $1000 Fundraising $2000 Direct Donation, either individual, or by group (Booster) $2300 “Translating trip to Portland to ASB Team budget building.” Total anticipated income $5300 Total projected expenses $5300

17. Example of General Athletics

18. Example of Individual Sport Account

19. How do booster clubs fit into ASB budget building? • Booster clubs are outside of the ASB, and can only donate directly to an ASB account. Once the donation is made, the money is irrevocably gone. • Booster clubs work with student athletes, athletic director and coaches, along with the fiscal officer, to identify the amount of dollars, if any, that they will contribute to the ASB. • Booster clubs are free to purchase items that are normally 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 “go back” and cover expenses that a booster club has made. Items for coaches, such as shirts and hats, etc, cannot be purchased with ASB dollars, but can be purchased with booster dollars.

20. Commonly asked Questions Question: “We helped to raise that money, why don’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 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 fund” Question: “We want to change the budget and use those dollars for something else, can we do that?” 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. Question: “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? Answer: You cannot exceed your budget capacity. Any extra raised has to be carried over to the next year. Question: “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? Answer: Yes, as long as the camp is properly insured and the money goes into the ASB Question: “Our girls soccer team wants to purchase sweatshirts with personalized names on the back. Can we use ASB funds to buy them?” Answer: Yes, but only under specific rules. Students can use the ASB as a “bank” and collect 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 “gift” items to people, as this is a violation of state law. Only items of “nominal and transitory value” (example: flowers, awards, pins etc) can be given by the ASB to anyone.

21. Commonly asked Questions Question: “Why is it necessary to have three people involved in the approval process?” 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 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. Question: “What is this “budget capacity” anyway? Answer: Budget Capacity is your “ability to spend” 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 trip until you have real dollars in the bank. There are no credit cards in ASB!! Question: “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 the ASB budget? 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. Follow up Question: “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 the booster organization does not seek any ASB money, it does not need to be in the budget.

22. Questions? We hope this has been informative. ASB budget rules are strict and sometimes do not make sense to the person new to the system. It is ALWAYS a good idea to ask questions before spending money or starting fundraisers. We all want the best for our kids, and we also have the fiduciary responsibility to help them learn to make good choices and manage money responsibly. Please feel free to contact us with questions. Thank you for your time and your attention.