REV 09/05

Section 1.1

Page 1 of 2

RATING MODEL

USED AS A MODEL DURING REVIEW OF ASB OPERATIONS FOR INTERNAL

CONTROLS AND ASB PROCESSES

Exemplary Practice

- Record keeping and monitoring above and beyond what is

required. Capitalizing on the opportunity to teach General Accepted Accounting

Principals and Washington State Statutes to students and adults. Exceeding the

expectations of the State Auditor’s Office. Involving students in an educational

experience. Evidence of strong internal controls.

Basic Compliance

- Meeting the requirements of local Board Policy, the RCW's,

WAC's and the WA State Accounting manual. Following procedures outlined in the

District’s ASB Manual. Meeting the expectations of the Auditor. Evidence of good

internal controls.

Management Letter/Audit Finding

- Failing to meet the requirements of local Board

Policy, the RCW's, WAC's and the WA State Accounting manual. Not following the

procedures outlined in the District’s ASB Manual nor meeting the expectations of the

Auditor. Failing to teach Washington State ASB Statute to students in leadership

positions, but teaching advisors and coaches. Poor internal controls.

Fraud

- Intentional disregard for and/or gross failure in meeting the requirements of

local Board Policy, the RCW's, WAC's and the WA State Accounting manual. Not

following the procedures outlined in the District’s ASB Manual nor complying with the

expectations of the Auditor. Failure to teach Washington State ASB Statute to

students, advisors, or coaches. Poor internal controls. Evidence of criminal actions,

cover-up and/or misconduct.

---

REV 09/05

Section 1.1

Page 2 of 2

Federal Level

Courts

Freedom of Speech, Assembly

Internal Revenue

Service

Compensation for

Advisors/coaches

Department of

Agriculture

Pop machine, lunch competition

Congress

School Funding

Department of

Education

Equity & Inclusive issues

State Level

Department of Labor & Industries

Employment conditions for

coaches/advisors

Department of Revenue

Sales taxes

State Courts

Broad Issues like the Castle Rock

decision

Office of the Governor

School budgets

Department of Ecology

Environmental issues like car washes

Attorney General

Interpreting ASB laws

Legislature

RCW's, Funding, Spending guidelines

Superintendent of Public Instruction

Gender Equity, ASB Budgeting, WAC's

State Board of Education

Student Voice in Policies, WIAA

oversight

WA Interscholastic Activities

Association

Sports, Debate, Drama, Band, Spirit

State Gambling Commission

Raffles, Bingo, Carnivals

State Auditor

Compliance, record keeping

Secretary of State

Support Groups, Charitable Solicitations

Association of WA School Principals

Educating & Advising Principals

WA Assoc. of Secondary School

Principals

Student Leadership Development

WA Activities Coordinator's Assoc.

Educating Advisors

WA Assoc. of School Business

Officials

Educating Administrators

Local Level

County Health Department

Concessions, food sales

Department of Transportation

Local parades

Air Pollution Control Authority

Bonfires

Educational Service District

Teacher & Student workshops

School Board

Local Policies

Principal

Monitoring ASB

Associated Student Body

Activities Programs, Finance

School Clubs, Classes, Sports

Projects and Activities

Private ASB

Scholarships, Charities