by Tom Rossi Note: This article originally appeared on the School Business Now website 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 findings persist and what districts...

by Tom Rossi Note: This article originally appeared on the School Business Now website in February 2026 and is reprinted with permission of the Association of School Business Officials International. Business officials use workarounds as a way to get work done more quickly than following standard process would allow. This article, the second in a three-part series examining student activity fund audit findings, looks at how informal workarounds take root and what their consequences might be....

by Tom Rossi 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. Note: This article originally appeared on the School Business Now website in February 2026 and is reprinted with permission of the Association of School Business Officials International. What do student activity fund systems that actually work have in common? Not perfect compliance records. Not...