- About Us
- Anonymous Fraud Hotline
- Associated Student Body ASB
- Food Sales
- Purchase Order Processing
- Audit Reports
- District Credit Cards
- Public Records Act Request
- Developer Fee Reports
- Frequently Asked Questions
- Schedule of Facility Use & Other Fees
The Mission of the internal audit department is to provide assistance to Visalia Unified administration and staff by monitoring district financial and program compliance, researching federal and state laws and regulations applicable to the district, assisting in establishing policies and procedures that enhance our district operations, and making public information accessible to interested parties.
The department is located at the Educational Office Complex (District office) in the finance department (east side of the building).
Performs financial and systems audits and analysis, including but not limited to:
- ASB funds
- payroll transactions
- vendor payments
- accounting and attendance systems
- cash receipts and disbursements
- financial controls
- revolving and clearing funds
- grant and entitlement funds
- Charter school programs
- State and Federal revenue allocations
- other audits as assigned
Plans and executes audit procedures and tests; summarizes and disseminates audit finding and recommendations; and recommends additional areas to be audited as necessary.
Conducts field audits at all schools for attendance, cash receipts, and ASB accounting; distributes and reviews pre-audit questionnaires as needed. Performs periodic audits of other cash-based systems such as cafeteria funds, transportation fees, revolving cash, and site petty cash.
Reviews District’s controls to assure reliability of financial records and safeguarding of assets. Assists in establishing and monitoring District financial policies and procedures. Facilitates training on policies and procedures as needed.
Prepares, maintains and examines a variety of accounting documents, records, procedures, purchase orders and systems of internal control to determine compliance with existing laws and regulations, and management policies and procedures; identifies potential areas of risk exposure.
Monitors and approves invoices for payment of assigned grants and prepares monthly and quarterly reports for federal and state agencies as required.
Conducts special projects, such as computing instructional minutes requirements, processing correspondence relating to outstanding debt including rents, leases and bonds, reconciling utility reports to expense ledgers, reconciling fixed asset reports to expense ledgers, researching questions for other departments, and assisting with other special projects as requested.
Monitors and maintains records such as retiree and other post-employment benefit liability calculations, fixed assets and depreciation, facility use rates, grant applications, and grant and entitlement reporting.
Prepares annual reports such as developer fee reports and facility needs analysis reports and coordinates the preparation of the annual financial report. Monitors, maintains, and prepares other records and reports as assigned.
Anonymous Fraud HotlineWhat is Fraud?
Fraud is defined as a wrongful criminal deception intended to result in financial or personal gain.
The District encourages everyone to report potential, perceived, or suspected instances of fraud. All concerns/allegations will be investigated thoroughly and, if you so choose, we will provide you with the outcome/findings.
Anonymous Fraud Hotline:The VUSD-Anonymous Fraud Alert Hotline allows you to provide information to the Internal Auditor concerning alleged unethical conduct or non-professional business practices within the Visalia Unified School District.
Confidential Hotline: (559) 730-7999
Anonymous Fraud Form:
The VUSD-Anonymous Fraud Alert Form has been created to allow you to send a confidential message to the Internal Auditor concerning unethical conduct or non-professional business practices within the Visalia Unified School District. The message will remain anonymous (we will not know where or who it came from) unless you choose to provide your contact information by filling out the OPTIONAL contact information fields. If you would like to receive a response, please include either your phone number or e-mail address.
Click here to access the Form.
"California law allows students in California’s public schools to raise money and make decisions about how they will spend this money. Student organizations established to raise and spend money on behalf of students are called Associated Student Body organizations, or ASBs."
ASBs must be made up of:
- Current Students
- Be located at the school where the funds are maintained.
"The funds raised and spent by student organizations are called associated student body funds or ASB funds. ASB organizations and the management of ASB funds present students with opportunities not only to raise and spend money, but also to learn the principles of operating a small business and acquire leadership skills while making a contribution to their school and fellow students and improving their own educational experience. As students and staff work together to plan projects and activities, students also learn project planning."
"It takes work and management by many individuals to ensure that an ASB is operated correctly."
The Fiscal Crisis & Management Assistance Teams (FCMAT) most current manual is available by clicking on the button below.
<-- Click here to obtain the most recent version of FCMAT's ASB Guide
Here is a brief summary on ASB operations:
Elementary/Unorganized ASB Schools
In elementary schools the ASB organization is called unorganized because, as a rule, the students do not govern the ASB organization. Usually there is only the primary student body organization and no additional clubs with a more focused agenda. Adult education, continuation, special education, regional occupational programs (ROPs) and K-8 schools are also considered to have unorganized ASBs.
Although students in unorganized ASBs raise funds, they usually have more limited involvement in making decisions about the fundraising events and how the funds are to be spent. The governing board delegates the authority to oversee the raising and spending of funds to the principal/school administrator or another school employee, who is able to make all of the decisions related to the ASB operations and funds. Although authority is delegated to the principal/school administrator, the rules and guideline regarding fundraising and allowable expenditures remain the same as those for organized ASBs.
Secondary/Organized ASB Schools
Student organizations in middle, junior and high schools are called organized because the students organize their activities around student clubs and a student council. For secondary schools, oversight is by district administration and advisors. Student body organization exist for students. It’s all about the students fundraising, participating, doing, learning, experiencing, and making decisions. Staff associated with student body organizations are important to their success, but the organization exist because of students, and students must be involved every step of the way. The role of the ASB advisor and school principal/school administrator is not to make the student council’s decisions but to guide and advise the student council and the individual student clubs so they follow laws, regulations and district board policy.
The student council and each club should prepare and adopt an official constitution that is written in general terms and can be clearly understood. The constitution is a written document that defines how a council or club is organized and sets forth the fundamental laws and principles under which it will operate. It should include an organization’s name and purpose, and explain who members can be, how officers are elected, how often meetings will be held, what types of committees will exist, and other related information. To become a recognized part of the student body organization, a club (like the student council) must be composed entirely of currently enrolled students. These clubs must have the approval of the student council and principal/school administrator
Any group of students may apply for permission to form a club by submitting:
- an application
- a proposed constitution,
- a budget; and
- any other required documents
If a group does not meet the club requirements it is not a club and should not be accounted for or included in the ASB account. (See chapter 4 in the FCMAT ASB Guide for more detail)
Because there is a formal process of student governance for organized student bodies, the student council and each club must prepare and maintain a record of each meeting. These records are called minutes, and they serve as the record of each meeting and the actions taken, and demonstrate that the student council or club has followed ASB policies and procedures as well as current law.
A budget is a financial plan for a specific period of time that estimates annual expenses and income and allows an ASB organization to estimate at the beginning of the school year what its financial position will be at the end of the year. When preparing a budget, clubs should be reminded that neither large surpluses nor deficits are allowed when budgeting. Proper budgeting requires adherence to definite, well-understood business procedures.
FCMAT recommends that a club be prohibited from spending any funds until the club has an approved budget for the year. This is a way to ensure that all clubs have established budgets. (See chapter 6 for more detail)
To read more details on fundraising please see chapter 8 of the FCMAT ASB guide.
In short, before clubs can do any type of fundraising the following must be completed:
- Fundraiser Approval Form
- Fundraising Event Profit Form
- Change Box (must be checked out with the ASB Bookkeeper)
- Receipt Book/Tickets/Talley (Can be provided by the ASB Bookkeeper)
After the fundraiser is complete the clubs must:
- complete the remaining portion of the profit form;
- fill out a Deposit form (Must be signed by the Advisor); and
- return the change box/receipt book/tickets/tally sheets to the ASB Bookkeeper
The ASB Bookkeeper will verify deposit amounts and enter the deposit into the accounting system. A receipt will be provided to the club making the deposit for their records. All receipts should be verified to the monthly financial statements when provided to all clubs.
Anything purchased by a district must be in compliance with the law and local board policy, and cannot be considered a gift of public funds. Because ASBs are part of the district, ASB organizations must follow the same laws and local policies, as well as ensure that the funds are spent appropriately. The principal/school administrator and ASB advisors are responsible for ensuring that ASB funds are used to purchase goods and services that promote the students’ general welfare, morale and educational experiences. In general, ASB expenses that meet these criteria are allowable if they are directly linked to the students’ benefit. (Examples of appropriate expenditures can be found in Chapter 14)
Before clubs can make any purchases they must complete the following steps:
- Submit a complete requisition and submit to ASB Bookkeeper. Clubs must ensure a quote for the product or services are submitted with the requisition.
- If services are to be provided a contract must be completed.
The following are best practices for internal controls regarding cash disbursements:
- The Education Code states that all ASB expenditures must be pre-approved.
- Students and staff members should never pay for an expense out of cash collected from a fundraising event.
- The ASB bookkeeper may pay for purchases only after the items have been received and have prior approval.
- The ASB bookkeeper should never allow checks to be signed in advance.
- Personal and 3rd party checks should never be cashed from the ASB account.
- Two signatures should be required on all checks, and all signers should be adults (not students)
- ASB bookkeeper should maintain adequate records and an audit trail.
The principal/school administrator needs to ensure that all club members, teachers and advisors understand that they cannot obligate ASB funds until a purchase order is prepared and approved by the student club representative, advisor, and principal/school administrator or other board designee prior to the purchase. For example, if a teacher places an order or goes shopping for materials without a purchase order that has the appropriate signatures, the teacher is responsible for paying for the goods.
Presented at the 3/16/2016 Principals Meeting
Food SalesAssociated Student Body & The Food Service/Cafeteria Program:
The relationship of the ASB to a district’s food service/cafeteria program is often thought of as competitive, but in reality the two programs should work together because both benefit the same students. Food regulations are numerous and often confusing to student groups. Because the food service/cafeteria program must follow most of the same regulations, its staff should be considered experts and partners who can help ensure that any food or beverage sold by students meets nutritional requirements and complies with local, state and federal laws.
Because student groups must follow specific rules, including those regarding noncompetitive sales and whether items can be prepared on site at the K-12 level, the food service/cafeteria program staff can help ensure that all sales are in compliance and that students are being served safely and correctly. These regulations were not developed by the food service/cafeteria program but are the result of legislation. If the laws are not followed, the district can be penalized with reduced funding to the food service/cafeteria program, which affects all of the district’s students. Laws Governing K-12 Food Sales:
Food sales are one of the most popular methods of fundraising, as well as one of the most regulated and complex in K-12 LEAs. The state and federal governments regulate food sales to protect the categorically-funded school nutrition programs and to help ensure good nutrition, which helps students learn. Beverages are considered food and are also subject to restrictions. Foods sold on campus but not as part of the school nutrition program are called ‘competitive foods’ as defined in the Code of Federal Regulations (CFR), Title 7, section 210.11.
|Education Code § 35182.5
|Limits the ability to sell non-nutritious foods and beverages, including soda, through exclusive or non-exclusive vending contracts. Districts must still abide by types of foods allowed to be sold and time frames for sales of non-compliant foods.
|Education Code § 49431 and 49431.2
|Authorizes the governing board to allow the ASB organization to sell food on school premises. This section also permits the governing board to allow other organizations, such as the PTA, to sell food on school premises.
|Education Code § 49431.5
|Limits sales of beverages in elementary and middle/junior high schools.
|Education Code § 49432
|Explains that all public schools may post a summary of nutrition and physical activity laws and regulations, and shall post the school district’s nutrition and physical activity policies, in public view in all school cafeterias or other central eating areas. The State Department of Education shall develop the summary of state law and regulations.
|CA Code of Regulations, Title 5, § 15500
|Limits food sales in elementary schools to one item per sale and four sales per year, with additional subsidiary restrictions on the time and nature of the food being sold.
|CA Code of Regulations, Title 5, § 15501
|Allows ASB organizations in junior high and high schools to sell food during or after school under the conditions outlined in this regulation.
The California Department of Education maintains a comprehensive website with information related to food and beverage sales and has a variety of manuals, guidance and other resources to help educational 22 Associated Student Body Accounting Manual, Fraud Prevention Guide and Desk Reference agencies understand the many guidelines that must be followed.
The website is :http://www.cde.ca.gov/ls/nu/sn/mgmb.asp
Other helpful sites:
Healthy Eating & Nutrition Education: http://www.cde.ca.gov/ls/nu/he/Competitive Food and Beverages: http://www.cde.ca.gov/ls/nu/he/compfoods.asp
The California Department of Education (CDE) Nutrition Services Division (NSD) in cooperation with California Project Leaders Encouraging Activity and Nutrition (LEAN) is pleased to announce the launch of the California Competitive Foods Calculator.
The CDE NSD provided technical assistance to develop this updated online tool funded by Project LEAN. The calculator integrates both California and federal competitive food rules into an easy-to-use online calculator. Any group or individual selling foods or beverages to students on a school campus during the school day can use this calculator to determine if an item meets the competitive food and beverage requirements. Please share this information with your district’s parent–teacher organizations, associated student bodies, and any other groups that sell competitive foods.
To access the California Competitive Foods Calculator, please visit the CDE Competitive Food and Beverage Web page at http://www.cde.ca.gov/ls/nu/he/ compfoods.asp. Please see the attached for Project LEAN flyer more information on the new California Competitive Foods Calculator and an upcoming Webinar opportunity.
If you have any questions regarding this subject, please contact the CDE Competitive Food and Beverage Team at COMPETITIVEFOODS@cde.ca.gov.
Thank you.Nutrition Services DivisionCalifornia Department of Education
- FORMING/UPDATING A CLUB
- FUNDRAISING & DEPOSITS
- PURCHASE ORDERS
- OTHER FORMS
- Forms/Document for Finance Only
- SAMPLES OF FORMS/DOCUMENTS
Things to Remember:
- Cash counting should be done in duel custody (by 2 people)
- Segregation of Funds – Monies from outside organizations shall not be deposited or held in conjunction with any student body account.
- Donations not associated with a student body fundraiser must be sent to the District (and deposited into the sites miscellaneous donations account).
FUNDRAISER REQUEST - FULL SHEET - Complete for EVERY Event
FUNDRAISER REQUEST- 1/2 SHEET - Complete for EVERY Event
EVENT PROFIT PDF - Complete for EVERY Event (PRINTABLE VERSION)
EVENT PROFIT - Complete for EVERY Event
NEW! PROFIT/LOSS PDF - Complete for EVERY Event (PRINTABLE VERSION)
NEW! PROFIT/LOSS - Complete for EVERY Event
Every deposit must include ONE of the following:
PRE-NUMBERED RECEIPT BOOK (Request from Finance)
PIZZA SALES (NEW!)
TICKET SALES REPORT (Use with pre-numbered tickets)
TICKET TALLY SHEET (Non pre-numbered tickets)
RECEIPT BOOK LOG - For Finance Assistants Only
NEW! CHANGE BOX - TRIPLICATE USE ONLY
CHANGE BOX TRACKER - For Finance Assistants Only
NEW! CASH COUNT FORM - TRIPLICATE USE ONLY (Deposit Form)
MIDDLE & ELEMENTARY SCHOOL FORMS:
NEW! REQUISITION PDF - Complete for every purchase! (Printable Version)
NEW! REQUISITION - Complete for every purchase! DIGITAL SIGNATURES ARE NOT ALLOWED!!
QUOTE SAMPLE - Every requisition must be accompanied by an estimate/quote.
The purchase order is completed by the Finance Assistant - Copies of finalized purchase orders can be obtained through the Finance Office.
ASB DONATIONS (Use when items/money are donated to a club/fundraiser)
ASB SCHOLARSHIP DONATIONS (Donors must complete this form when making a scholarship donation)
CARRYOVER EVALUATION WORKSHEET (Use to determine if a carryover form is needed)
CARRYOVER FORM (If needing to carry over more than 20% of the current school year revenues/income to the next school year)
INVENTORY LOG (Use when taking inventory of products/items)
CHANGE BOX INSTRUCTIONS - Information sheet to be provided when issuing a change box
RECEIPT BOOK LOG - Use this to track receipt books issued/returned
CHANGE BOX TRACKER - Use this to track change funds issued/returned
MISSING DOCUMENTS REQUEST - Use this when deposits are received without proper documentation.
PACE - INSTRUCTIONS - Reconciliation Instructions
NSF LETTER TEMPLATE - Use with school letterhead
Public Records Act Request
Visalia Unified School District(VUSD) takes seriously its responsibility as guardians of the public's information. It makes every effort to respond to all Public Records Act requests (PRAR) within the limits of the California Public Records Act (“CPRA”) (Gov. Code, § 7920.000, et seq.).
Upon receiving a PRAR, VUSD will issue a response (within 10 days from receipt), determining whether the request, in whole or in part, seeks copies of disposable public records in possession of VUSD and the reasons therefor.
Helpful Information and Resources:
- The California Public Records Act (CA Government Code Sections 7921.000, et seq.) " [...] the Legislature, mindful of the right of individuals to privacy, finds and declares that access to information concerning the conduct of the people’s business is a fundamental and necessary right of every person in this state."
- Government Code Section 7920.530 "Public records" includes any writing containing information relating to the conduct of the public’s business prepared, owned, used, or retained by any state or local agency regardless of physical form or characteristics. "Public records" in the custody of, or maintained by, the Governor's office means any writing prepared on or after January 6, 1975.
- A Pocket Guide to the California Public Records Act.
- California Attorney General's Public Records Training.
Written requests can be mailed to:
ATTN: Axel Kondoh, Internal Auditor
5000 W. Cypress Ave.
Visalia, CA 93277
Request(s) can also be emailed to email@example.com.
VUSD Representative for Public Records Act Request:
Axel Kondoh, Internal Auditor
Phone: (559) 749-0702
Certified Payroll Records Request
Certified payroll records are not sent to Visalia Unified School District. The contractors send/submit these records directly to the Department of Industrial Relations.
Most certified payroll records can be viewed online through the eCPR Search within the Department of Industrial Relations webpage.
Pursuant to Government Code Section 66006, districts must maintain a separate capital facilities account for reportable fees and must make it available to the public within 180 days after the last day of each fiscal year's Reportable Fees Report. Pursuant to Government Code Section 66001, districts must make findings every five years concerning unexpended funds. The accompanying report meets the requirements of Government Code Sections 66006 and 66001. The report was made available to the public on November 27, 2023. To view a copy of the report, click on the link below.
Developer Fee Reports: http://www.vusd.org/Departments.cfm?subpage=16009
Q) How do I obtain public information?
A) See the "Public Records Act Request" tab.
Q) Can I request an internal audit?
A) The tasks of this department are generally established by the administrative services department, but we are available at any time to research an area of concern. The request will be processed through this department in conjunction with the approval of the Assistant Superintendent of Administrative Services. Any areas of concern, irregularities, or suspected non-compliance or fraud, should be brought to the attention of the internal auditor.
Q) Whom should I contact if I need to know a specific District policy or procedure?
A) Please contact the internal auditor. Most District policies are well documented in our Board Policy or Administrative Regulations. Procedures are documented by various means throughout the various departments. The internal auditor can research the policies and procedures and direct you to District records, or to the Education Code, or other applicable laws or regulations. If our District needs to implement specific procedures, the internal audit department can assist in drafting the procedural steps.