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REVISED CODE OF WASHINGTON (RCW’S)
RCW 28A.320.030
Gifts, conveyances, etc., for scholarship and student aid purposes,
receipt and administration.
RCW 28A.325.010
Fees for optional noncredit extracurricular events– Disposition.
RCW 28A.325.020
Associated student bodies–Powers and responsibilities
RCW 28A.325.030
Associated student body program fund–Fund raising activities-
Nonassociated student body program fund moneys.
RCW 28A.320.030 Gifts, conveyances, etc., for scholarship and student aid purposes,
receipt and administration.
The board of directors of any school district may accept, receive and administer for
scholarship and student aid purposes such gifts, grants, conveyances, devises and
bequests of personal or real property, in trust or otherwise for the use or benefit of the
school district or its students; and sell, lease, rent or exchange and invest or expend the
same or the proceeds, rents, profits and income thereof according to the terms and
conditions thereof, if any, for the foregoing purposes; and enter into contracts and adopt
regulations deemed necessary by the board to provide for the receipt and expenditure of
the foregoing.
RCW 28A.325.010 Fees for optional noncredit extracurricular events–Disposition.
The board of directors of any common school district may establish and collect a fee from
students and nonstudents as a condition to their attendance at any optional noncredit
extracurricular event of the district which is of a cultural, social, recreational, or athletic
nature: PROVIDED, That in so establishing such fee or fees, the district shall adopt
regulations for waiving and reducing such fees in the cases of those students whose
families, by reason of their low income, would have difficulty in paying the entire amount of
such fees and may likewise waive or reduce such fees for nonstudents of the age of sixty-
five or over who, by reason of their low income, would have difficulty in paying the entire
amount of such fees. An optional comprehensive fee may be established and collected for
any combination or all of such events or, in the alternative, a fee may be established and
collected as a condition to attendance at any single event. Fees collected pursuant to this
section shall be deposited in the associated student body program fund of the school
district, and may be expended to defray the costs of optional noncredit extracurricular
events of such a cultural, social, recreational, or athletic nature, or to otherwise support the
activities and programs of associated student bodies.
RCW 28A.325.020 Associated student bodies–Powers and responsibilities affecting.
As used in this section, an "associated student body" means the formal organization of the
students of a school formed with the approval of and regulation by the board of directors of
the school district in conformity to the rules and regulations promulgated by the
superintendent of public instruction: PROVIDED, That the board of directors of a school
district may act or delegate the authority to an employee of the district to act as the
associated student body for any school plant facility within the district containing no grade
higher than the sixth grade.
The superintendent of public instruction, after consultation with appropriate school
organizations and students, shall promulgate rules and regulations to designate the powers
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and responsibilities of the boards of directors of the school districts of the state of
Washington in developing efficient administration, management, and control of moneys,
records, and reports of the associated student bodies organized in the public schools of the
state.
RCW 28A.325.030 Associated student body program fund–Fund raising activities-
Nonassociated student body program fund moneys.
There is hereby created a fund on deposit with each county treasurer for each school
district of the county having an associated student body as defined in RCW 28A.325.020.
Such fund shall be known as the associated student body program fund. Rules adopted by
the superintendent of public instruction under RCW 28A.325.020 shall require separate
accounting for each associated student body's transactions in the school district's
associated student body program fund. All moneys generated through the programs and
activities of any associated student body shall be deposited in the associated student body
program fund. Such funds may be invested for the sole benefit of the associated student
body program fund in items enumerated in RCW 28A.320.320 and the county treasurer
may assess a fee as provided therein. Disbursements from such fund shall be under the
control and supervision, and with the approval, of the board of directors of the school
district, and shall be by warrant as provided in chapter 28A.350 RCW: PROVIDED, That in
no case shall such warrants be issued in an amount greater than the funds on deposit with
the county treasurer in the associated student body program fund. To facilitate the payment
of obligations, an imprest bank account or accounts may be created and replenished from
the associated student body program fund.
The associated student body program fund shall be budgeted by the associated student
body, subject to approval by the board of directors of the school district. All disbursements
from the associated student body program fund or any imprest bank account established
thereunder shall have the prior approval of the appropriate governing body representing the
associated student body. Notwithstanding the provisions of RCW 43.09.210, it shall not be
mandatory that expenditures from the district's general fund in support of associated
student body programs and activities be reimbursed by payments from the associated
student body program fund.
Subject to applicable school board policies, student groups may conduct fund raising
activities, including but not limited to soliciting donations, in their private capacities for the
purpose of generating nonassociated student body fund moneys. The school board policy
shall include provisions to ensure appropriate accountability for these funds. Nonassociated
student body program fund moneys generated and received by students for private
purposes to use for scholarship, student exchange and/or charitable purposes shall be held
in trust in one or more separate accounts within an associated student body program fund
and be disbursed for such purposes as the student group conducting the fund raising
activity shall determine: PROVIDED, That the school district shall either withhold an
amount from such moneys as will pay the district for its direct costs in providing the service
or otherwise be compensated for its cost for such service. Nonassociated student body
program fund moneys shall not be deemed public moneys under section 7, Article VIII, of
the state Constitution. Notice shall be given identifying the intended use of the proceeds.
The notice shall also state that the proceeds are nonassociated student body funds to be
held in trust by the school district exclusively for the intended purpose. “Charitable purpose”
under this section does not include any activity related to assisting a campaign for election
of a person to an office or for the promotion or opposition to a ballot proposition.
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WASHINGTON ADMINISTRATIVE CODE (WAC’S)
WAC 392-138-003
Authority.
WAC 392-138-005
Purposes.
WAC 392-138-010
Definitions.
WAC 392-138-011
Formation of associated student bodies required.
WAC 392-138-013
Powers – Authority and policy of board of directors.
WAC 392-138-014
Accounting procedures and records.
WAC 392-138-017
Segregation of public and private moneys.
WAC 392-138-018
Petty cash funds.
WAC 392-138-019
Compliance with bid law required.
WAC 392-138-021
Title to property - Dissolution of associated student body or affiliated
group.
WAC 392-138-105
Associated student body public moneys – Fees optional noncredit
extracurricular events.
WAC 392-138-110
Associated student body public moneys – Associated student body
program budget.
WAC 392-138-115
Associated student body public moneys – Deposit and investment.
WAC 392-138-120
Associated student body public moneys – Imprest bank checking
account.
WAC 392-138-125
Associated student body public moneys – Disbursement approval –
Total disbursements.
WAC 392-138-130
Associated student body public moneys – League and other joint
activities.
WAC 392-138-200
Nonassociated student body private moneys.
WAC 392-138-205
Nonassociated student body private moneys –
Deposit and investment.
WAC 392-138-210
Nonassociated student body private moneys – Disbursement approval
– Total disbursements.
WAC 392-138-003 Authority.
The authority for this chapter is RCW 28A.325.020 which authorizes the superintendent of
public instruction to adopt rules and regulations regarding the administration and control of
associated student body moneys.
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WAC 392-138-005 Purposes
.
The purposes of this chapter are to: (1) Implement RCW 28A.325.020, (2) designate the
powers and responsibilities of the board of directors of each school district regarding the
efficient administration, management, and control of moneys, records, and reports of
associated student body funds, (3) encourage the supervised self-government of
associated student bodies, and (4) permit fundraising activities by students in their private
capacities for the purpose of generating nonassociated student body private moneys.
WAC 392-138-010 Definitions.
(1) "Associated student body organization" means a formal organization of students,
including subcomponents or affiliated student groups such as student clubs, which is
formed with the approval, and operated subject to the control, of the board of directors of a
school district in compliance with this chapter.
(2) "Associated student body program" means 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.
(3) "Central district office" means the board of directors and/or their official designee to
whom authority has been delegated to act in their behalf.
(4) "Associated student body public moneys" means fees collected from students and
nonstudents as a condition to their attendance at any optional noncredit extracurricular
event of the school district which is of a cultural, social, recreational or athletic nature,
revenues derived from "associated student body programs" as defined in subsection (2) of
this section, and any other moneys received by an associated student body, not specified
in subsection (5) of this section and
WAC 392-138-100
, for the support of an associated
student body program.
(5) "Nonassociated student body private moneys" means moneys generated by fundraising
activities or solicitation of donations by student groups in their private capacities for private
purposes and/or private gifts and contributions.
(6) "Associated student body governing body" means the student council, student activities
board, or other officially recognized group of students appointed or elected to represent the
entire associated student body within a school in accordance with procedures established
by the board of directors of the school district.
(7) “Trust fund” means a fund used to account for assets held by the district in a trustee
capacity for the specific purpose designated by the fundraising group and described in the
notice provided to donors prior to the fundraising event. Such moneys must be accounted
for separately from associated student body public moneys
(8) ”Held in trust” means held as private moneys either within a separate account within the
associated student body fund or in a trust fund to be disbursed exclusively for an intended
purpose. [Statutory Authority: RCW 28A.58.115. 84-13-025 (Order 84-15), § 392-138-010,
filed 6/13/84; Order 4-76, § 392-138-010, filed 3/4/76, effective 7/1/76.]
WAC 392-138-011 Formation of associated student bodies required.
The formation of an associated student body shall be mandatory and a prerequisite
whenever one or more students of a school district engage in money-raising activities with
the approval and at the direction or under the supervision of the district: Provided, That the
board of directors of a school district may act, or delegate the authority to an employee(s)
of the district to act, as the associated student body governing body for any school facility
within the district containing no grade higher than the sixth grade.
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WAC 392-138-013 Powers – Authority and policy of board of directors.
(1) The board of directors of each school district shall:
(a) Retain and exercise the general powers, authority, and duties expressed and implied in
law with respect to the administration of a school district and regulation of actions and
activities of the associated student bodies of the district including, but not limited to RCW
28A.320.010 (Corporate powers), RCW 28A.150.070 (General public school system
administration), RCW 28A.320.030 (Gifts, conveyances, etc., for scholarship and student
aid purposes, receipts and administration), RCW 28A.600.010 (Government of schools,
pupils, and employees), RCW 28A.320.040 (Bylaws of board and school government),
RCW 28A.400.030 (2) and (3) (Superintendent's duties), RCW 28A.600.040 (Pupils to
comply with rules and regulations), RCW 43.09.200 (Local Government Accounting—
Uniform system of accounting), RCW 36.22.090 (Warrants of political subdivisions), and
chapter 28A.505 RCW (School district budgets);
(b) Approve the constitution and bylaws of each district associated student body and
establish policies and guidelines relative to:
(i) The identification of those activities which shall constitute the associated student body
program;
(ii) The establishment of an official governing body representing the associated student
body;
(iii) The methods and means by which students shall be permitted to raise and otherwise
acquire associated student body moneys; and
(iv) The designation of the primary advisor to each associated student body and the
authority of the primary advisor to designate advisors to the various student subgroup
organizations affiliated with an associated student body;
(c) Assign accounting functions, or portions thereof, to the school building level to be
performed by a designated representative of an associated student body or centralize the
accounting functions at the district central administrative office level; (d) Provide for the
participation of the associated student body or bodies of the school district in the
determination of the purposes for which associated student body public moneys and
nonassociated student body private moneys if held as private moneys within the associated
student body fund shall be budgeted and disbursed; and
(2) If the district permits students to conduct fundraising activities and solicitation of
donations in their private capacities they shall establish policies to permit such activities
and the allowable uses of such moneys. The board policy and/or procedures must include
the approval process for such activities as well as provisions to ensure appropriate
accountability for these funds, which are required to be held in trust.
WAC 392-138-014 Accounting procedures and records.
Associated student body public and nonassociated student body private moneys shall be
accounted for as follows:
(1) Accounting methods and procedures shall comply with such rules and regulations
and/or guidelines as are developed by the state auditor and the superintendent of public
instruction and published in the Accounting Manual for Public Schools in the State of
Washington and/or other publications;
(2) Whenever two or more associated student bodies exist within a school district, the
accounting records shall be maintained in such a manner as to provide a separate
accounting for the transactions of each associated student body in the associated student
body program fund;
(3) The fiscal and accounting records of associated student body program moneys shall
constitute public records of the school district, shall be available for examination by the
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state auditor, and shall be preserved in accordance with statutory provisions governing the
retention of public records; and
(4) Nonassociated student body private moneys shall be held in trust by the school within
the associated student body fund or within a trust fund and be disbursed exclusively for
such purposes as the student group conducting the fundraising activity shall determine,
subject to applicable school board policies. The district shall either withhold or otherwise be
compensated an amount from such moneys to pay its direct costs in providing the service.
Such funds are private moneys, not public moneys under section 7, Article VIII of the state
Constitution.
WAC 392-138-017 Segregation of public and private moneys.
When a school district has associated student body organizations that receive both public
and private moneys as defined in
WAC 392-138-010
(4) and (5), two separate sets of
accounts shall be maintained. In addition, separate accounting records should be
maintained by organization or purpose including clubs, classes, athletic activities, private
purpose fundraising events, and general associated student body.
WAC 392-138-018 Petty cash funds.
The board of directors of a school district may authorize the establishment and
maintenance of associated student body petty cash funds for use in instances when it is
impractical to make disbursement by warrant or check, subject to the following conditions:
(1) A petty cash fund shall be initiated by warrant or check;
(2) Paid-out receipts shall constitute invoices for the purpose of vouchering; and
(3) An upper limit of the amount of the petty cash fund shall be established by the board of
directors.
WAC 392-138-019 Compliance with bid law required.
The statutory provisions of RCW 28A.335.190, the so-called "bid law" governing school
district purchasing procedures, shall govern purchases payable from the associated
student body funds. [Statutory Authority: 1990 c 33. 90-16-002 (Order 18), § 392-138-065,
filed 7/19/90, effective 8/19/90; Order 4-76, § 392-138-065, filed 3/4/76, effective 7/1/76.]
WAC 392-138-021 Title to property–Dissolution of associated student body or affiliated
group.
Title to all property acquired through the expenditure of associated student body public
moneys shall be vested in the school district. In the event a member organization affiliated
with an associated student body elects to disband or ceases to exist for any reason, then
(a) the school district and parent associated student body shall cease carrying any money
or account on behalf of or to the credit of the organization, and (b) the records of the
organization shall be retained and disposed of in accordance with applicable state law
regarding the retention and destruction of public records.
WAC 392-138-105 Associated student body public moneys—Fees optional noncredit
extracurricular events.
The board of directors of any common school district may establish and collect a fee from
students and nonstudents as a condition to their attendance at any optional noncredit
extracurricular event of the district which is of a cultural, social, recreational, or athletic
nature: Provided, That in so establishing such fee or fees, the district shall adopt
regulations for waiving and reducing such fees in the cases of those students whose
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families, by reason of their low income, would have difficulty in paying the entire amount of
such fees and may likewise waive or reduce such fees for nonstudents of the age of sixty-
five or over who, by reason of their low income, would have difficulty in paying the entire
amount of such fees. An optional comprehensive fee may be established and collected for
any combination or all of such events or, in the alternative, a fee may be established and
collected as a condition to attendance at any single event. The board of directors shall
adopt policies which state that: (1) Attendance and the fee are optional, and (2) the district
will waive and reduce fees for students whose families, by reason of their low income,
would have difficulty in paying the entire amount of such fees. Fees collected pursuant to
this section shall be designated as associated student body public moneys and shall be
deposited in the associated student body program fund of the school district. Such funds
may be expended to defray the costs of optional noncredit extracurricular events of such a
cultural, social, recreational, or athletic nature, or to otherwise support the public activities
and programs of associated student bodies.
WAC 392-138-110 Associated student body public moneys—Associated student body
program budget
Each associated student body of a school district, with the guidance of the primary advisor,
and at such time as is designated by the central district office, annually shall prepare and
submit a financial plan (budget) for support of the associated student body program to the
district superintendent or his/her designee for consolidation into a district associated
student body program fund budget and then present such budget to the board of directors
of the district for its review, revision, and approval: Provided, That revisions of the budget
submitted by an associated student body and revisions of the budget approved by the
board of directors shall first be reviewed by the associated student body and, in the case of
an approved budget, shall be subject to the requirements of chapter 28A.505 RCW
regarding emergency expenditures or budget extensions. The budget as approved shall
constitute an appropriation and authorization for the disbursement of funds for the purposes
established in the budget.
WAC 392-138-115 Associated student body public moneys—Deposit and investment.
All associated student body public moneys, upon receipt, shall be transmitted intact to the
district depository bank and then to the county treasurer or directly to the county treasurer
for deposit to the credit of the "associated student body program fund" of the school district
and shall be accounted for, expended, and invested subject to the practices and
procedures governing other moneys of the district except as such practices and procedures
are modified by or pursuant to this chapter.
WAC 392-138-120 Associated student body public moneys—Imprest bank checking
account.
The board of directors of a school district may authorize the establishment and
maintenance of an associated student body imprest bank checking account for
convenience and efficiency in expediting disbursements, subject to the following conditions:
(1) The maximum amount of such an account shall be no more than is necessary to
provide for disbursements at the level of the month of highest estimated demand for
disbursements;
(2) An imprest bank checking account shall be initiated by deposit of, and replenished by, a
warrant drawn on the associated student body program fund;
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(3) Disbursements from an imprest bank checking account shall be by check and shall be
restricted to payments of invoices bearing evidence of student approval in accordance with
associated student body bylaws;
(4) An imprest bank checking account shall be replenished at least once each month by a
warrant drawn on the associated student body program fund in payment of an approved
voucher in an amount equal to the sum total of the disbursements made by check from the
imprest bank checking account during the preceding interval; and
(5) The replenishment voucher shall reflect such information as the central district office
shall prescribe relative to identification of invoices, invoice approvals, codification of
expenditures, cancelled checks, and other information deemed pertinent.
WAC 392-138-125 Associated student body public moneys—Disbursement approval –
Total disbursements.
Associated student body public moneys shall be disbursed subject to the following
conditions:
(1) No disbursements shall be made except as provided for in the budget approved
pursuant to WAC 392-138-040;
(2) Disbursements shall occur only upon presentation of properly prepared vouchers in
such format and design as the central district office shall prescribe;
(3) All disbursements from the associated student body program fund or any imprest bank
account established thereunder shall have the prior approval of the appropriate governing
body representing the associated student body. Supporting documentation of the vouchers
shall bear evidence of approval by the associated student body governing body in
accordance with associated student body bylaws;
(4) When an account within the fund balance of an associated student body organization
does not contain a sufficient balance to meet a proposed disbursement, such disbursement
shall be limited to the fund balance: Provided, That a transfer of fund balance between
associated student body organizations may be made pursuant to the associated student
body bylaws and as approved by the associated student body governing body;
(5) Warrants shall not be issued in excess of the moneys on deposit with the county
treasurer in the associated student body program fund; and
(6) All disbursements shall be made by warrant except for disbursements from imprest
bank accounts and petty cash funds provided for in this chapter.
WAC 392-138-130 Associated student body public moneys – League and other joint
activities.
Athletic league and other forms of joint inter and intra school district associated student
body programs are not precluded by this chapter. In the case of such joint programs, a
single school district or associated student body or a board representing the participating
associated student bodies shall manage associated student body moneys made available
to it for the support of the joint program and received as a result of the conduct of such
program, in compliance with this chapter and a written cooperative agreement authorized
by the board(s) of directors of the district(s).
WAC 392-138-200 Nonassociated student body private moneys.
The board of directors of a school district may permit student groups to raise moneys
through fundraising or solicitation in their private capacities when the following conditions
are met:
(1) Prior to solicitation of such funds, the school board approves policies defining the scope
and nature of fundraising permitted. School board policy includes provisions to ensure
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appropriate accountability, including prompt deposit, holding the moneys in trust, and
disbursement only for the intended purpose of the fund-raiser;
(2) Such funds are used for scholarship, student exchange, and/or charitable purposes.
Charitable purposes do not include any activity related to assisting a campaign for election
of a person to an office or promotion or opposition to a ballot proposition;
(3) Prior to solicitation of such funds notice is given. Such notice identifies the intended
purpose of the fundraiser, further it states the proceeds are nonassociated student body
funds to be held in trust by the school district exclusively for the intended purposes;
(4) The school district withholds or otherwise is compensated an amount adequate to
reimburse the district for its direct costs in handling these private moneys; and
(5) WAC 392-138-205 applies to moneys received, deposited, invested, and accounted for
under this section. Nonassociated student body private moneys shall not be deemed public
moneys under section 7, Article VIII of the state Constitution.
WAC 392-138-205 Nonassociated student body private moneys—Deposit and
investment.
All nonassociated student body private moneys, upon receipt, shall be transmitted intact to
the district depository bank and then to the county treasurer or directly to the county
treasurer for deposit to the credit of the school district’s trust fund or the associated student
body fund, if held in trust within that fund within accounts as defined in WAC 392-138-010
and shall be accounted for, expended, and invested subject to applicable school board
policy and/or procedures pursuant to WAC 392-138-200.
WAC 392-138-210 Nonassociated student body private moneys—Disbursement
approval—Total disbursements
Nonassociated student body private moneys shall be disbursed subject to the following
conditions:
(1) If such funds are held in trust within the associated student body fund they shall be
budgeted pursuant to WAC 392-138-013(1)(d). No disbursements shall be made except as
provided for in the budget approved pursuant to WAC 392-138-110. All disbursements
shall have the prior written approval of the associated student body or such other authority
designated in school district policy or procedures;
(2) If such funds are held in a trust fund they are not budgeted. Disbursements shall occur
only upon presentation of properly prepared vouchers in such format and design as the
central district office shall prescribe, and as provided for in subsection (3) of this section;
(3) Vouchers authorizing disbursements shall be accompanied by written evidence of
approval of disbursement by the associated student body or other authority designated in
the school district’s policies and procedures; (4) Disbursements shall be made only for the
intended purposes pursuant to WAC 392-138-200.