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 process mandate,...

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 usually stays in the...

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. 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...