by Tom Rossi Note: This article originally appeared in ASBO International's School Business Now magazine in October 2026 and is reprinted with permission of the Association of School Business Officials International. The club advisor has a prep period, so they bring the payment request to the principal for approval. The principal is in a meeting. The school clerk is at lunch. Three days later the request is still unsigned, the vendor still hasn’t been paid, and the advisor i

by Tom Rossi Note: This article originally appeared in ASBO International's School Business Now magazine in May 2026 and is reprinted with permission of the Association of School Business Officials International. Districts that fail audits often do so because their workflows cannot prove control. Find out what control looks like and how to achieve it. In my article "What GASB 84 Really Changed About Student Activity Fund Management," I argue that GASB 84 is fundamentally a pr

Note: This article originally appeared in ASBO International's School Business Now magazine in April 2026 and is reprinted with permission of the Association of School Business Officials International. GASB 84 shifted student activity fund management from classification and reporting to operational control. Districts must now prove oversight through robust workflows, clear approvals, and documentation. When school business officials talk about GASB 84, the conversation usuall

by Tom Rossi Note: This article originally appeared in ASBO International's School Business Now magazine in February 2026 and is reprinted with permission of the Association of School Business Officials International. School business officials are rarely surprised to see student activity fund issues highlighted in yearly audit reports. The problem isn't the people, it's the processes. This is the first article in a three-part series examining why student activity fund audit f

by Tom Rossi Note: This article originally appeared in ASBO International's School Business Now magazine in February 2026 and is reprinted with permission of the Association of School Business Officials International. This article, the last in a three-part series examining student activity fund audit findings, discusses how districts can design systems that support clarity, accountability, and learning. What do student activity fund systems that actually work have in common?

by Tom Rossi Note: This article originally appeared in ASBO International's School Business Now magazine in November 2025 and is reprinted with permission of the Association of School Business Officials International. Student activity funds are a district-wide compliance issue that school business managers must manage with the same oversight and transparency they use for district funds. Money is missing. That’s usually how the conversation starts.For years, student activity f