A district’s annual budget is tangible evidence of the district’s commitment toward fulfilling the aims and objectives of the instructional program and providing for the efficient and effective operation of the district. The budget expresses the services to be provided, consistent with immediate and long-range goals and resources available and establishes priorities within broad program areas such as basic education, other separately funded programs, and support services. Each year a budget shall be prepared for the ensuing fiscal year. The budget shall set forth the complete financial plan of the district for the ensuing school year.
Prior to presentation of the proposed budget for adoption, the superintendent shall prepare for the Board’s study and consideration appropriate budget documentation and explanations. The budget shall be designed to meet the needs of students within the limits of anticipated revenues consistent with reasonable management practices. Program planning and budget development shall provide for staff participation and the sharing of information with patrons prior to action by the board.
The district fiscal year will begin September 1 each year and will continue through August 31 of the succeeding calendar year.
Notice and Conduct of Budget Hearings
Upon completion of the proposed district budget for the ensuing school year, notices shall be published in a local paper of general circulation in two successive weeks announcing the date, time, and place of the budget hearing as required by law. The notice shall also state that any person may appear and be heard for or against any part of such budget. The last notice shall be published no less than seven days prior to the hearing.
Copies of the proposed budget shall be made available at the district office by July 10th unless the superintendent of public instruction has delayed the date because of the state operating budget was not adopted by June 1st.
The district shall submit one (1) copy of its budget to its educational service district for review and comment.
Budget: Adoption and Filing
The budget for the ensuing school year shall be adopted by Board resolution following a public hearing. Such action shall be recorded in the official minutes of the Board. Copies of the budget as adopted shall be filed with the educational service district for review. Copies of the budget will be filed with the state superintendent of public instruction.
The dates for adoption and filing are as follows:
Budget adopted on or before August 31
Budget filed with ESD on or before September 3
Budget filed with OSPI on or before September 10
The Board places responsibility with the superintendent for administering the operating budget, once adopted. All actions of the superintendent in executing the programs and/or activities as set forth in the adopted operating budget are authorized subject to the following provisions:
A. Expenditure of funds for the employment and assignment of staff meet the legal requirements of the state of Washington and adopted board policies;
B. Purchases are made according to the legal requirements of the state of Washington and adopted Board policy;
C. Funds may be transferred from one budget classification to another subject to such restrictions as may be imposed by the Board;
D. The superintendent shall be responsible for establishing procedures to authorize and control the payroll operations of the district. No involuntary deduction may be made from the wages of a staff member except for federal income tax, social security, medical aid, and state retirement, or in compliance with a court order such as garnishment; and
E. Financial reports are submitted to the Board each month.
RCW 28A.300.060 Reimbursement for Travel Expense Studies and adoption of classifications for school district budgets — Publication
28A.320.010 Corporate powers
28A.320.020 Liability for debts and judgments
28A.320.090 Preparing & distributing information on district’s instructional program, operation and maintenance — Limitation
28A.330.100 Additional powers of the board
28A.400.300 Hiring and discharging employees — Seniority and leave benefits, transfers between school districts
28A.505.040 Budget — Notice of completion — Copies — Review by ESD
28A.505.060 Budget — Hearing and adoption of — Copies filed with ESDs
28A.505.080 Budget — Disposition of copies
28.505.150 Budgeted expenditures as appropriations — Interim expenditures — Transfer between budget classes — Liability for nonbudgeted expenditures
28A.510 Apportionment to District — District Accounting
WAC 392-123-054 Time Schedule for Budget