Finance guides for school business offices
Plain-language guides to student activity funds, cash controls and reconciliation, with every rule linked to the standard, state agency or auditor it comes from.
Payout by account code- Lincoln HSProm ticketsLincoln HS · 17101710$3,240.00
- Lincoln HSYearbookLincoln HS · 17201720$1,180.00
- Maple MSClub duesMaple MS · 17301730$415.00
- Cedar ESField trip feesCedar ES · 17401740$612.00
Start with the question on your desk
Each guide summarizes what the rules say, links to the source, and ends with steps your office can take this month.
GASB 84 and student activity fundsWhat the standard says, when student activity funds are custodial or governmental, how states applied it, and the audit findings that come up most. 11 min readUpdated November 2026Read the guideHow we write these guides
Every rule has a source
Claims about standards and state rules link to GASB, GFOA, NCES, state education agencies or state auditors.
Dated and reviewed
Each guide shows when it was last updated and when its links were checked.
Your auditor has the final word
These guides explain the rules. Classification and procedures are decisions for your district and its auditor.
Talk it through with our team
See how Omella helps business offices collect online, track every payment by account code and keep schools and the board informed.
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