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PDFWAC 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 or charter school, 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 or charter school, shall be available for examination by the 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 fund-raising activity shall determine, subject to applicable school board or charter school policies. The district or charter school 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.
[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-138-014, filed 8/28/15, effective 9/28/15. Statutory Authority: RCW 28A.325.020. WSR 01-16-078, § 392-138-014, filed 7/25/01, effective 8/25/01.]
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