6000 Policy – Budget Preparation, Adoption and Implementation

Bellingham Public School’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 fiscal year.

Prior to presentation of the proposed budget for adoption, the superintendent or designee shall prepare for the board’s study and consideration appropriate documentation supporting the recommendations which will 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 community members prior to action by the board.

Fiscal Year

The district fiscal year will begin September 1 each year and will continue through August 31 of the succeeding calendar year.

Budget Preparation, Notice and Submission to ESD and OSPI

On or before the tenth day of July in each year, the district shall prepare the budget for the ensuing fiscal year. The annual budget development process shall include the development or update of a four-year budget plan that includes a four-year enrollment projection. The four-year budget plan must include an estimate of funding necessary to maintain the continuing costs of program and service levels and any existing supplemental contract obligations.

The completed budget must include a summary of the four-year budget plan and set forth the complete financial plan of the district for the ensuing fiscal year.

Upon completion of the budget, the district will electronically publish a notice stating that the district has completed the budget, posted it electronically, placed it on file in the district administration office, and that a copy of the budget and a summary of the four-year budget plan will be furnished to any person who calls upon the district for it.

By July 10, the district will submit a copy of the budget and four-year budget plan to its educational service district and to the office of the superintendent of public instruction for review and comment, unless the superintendent of public instruction has delayed the date because the state operating budget was not adopted by June 1.

Budget Notice, Hearing, Adoption and Filing

The board will meet to fix and adopt the budget for the ensuing fiscal year. The district will provide notice of the meeting. The notice will designate the date, time, and place of the meeting. The notice will also state that any person may appear at the meeting and be heard for or against any part of the budget, the four-year budget plan, or any proposed changes to uses of enrichment funding. The district will publish the notice electronically and will publish it at least once each week for two consecutive weeks in a newspaper of general circulation in the district (or if there is none in the district, in a newspaper of general circulation in the county or counties in which the district is a part). The last notice will be published no later than seven days before the meeting.

On the day given in the notice, the board will meet at the time and place designated. At the meeting, the board will fix and determine the appropriation from each fund contained in the budget separately; will by resolution adopt the budget, the four-year budget plan summary, and the four-year enrollment projection; and will record its action in the official minutes. Copies of the budget will be filed with the education service district for review. Copies of the budget will be filed with the superintendent of public instruction.

The dates for adoption and filing for a First-Class District are as follows:

Budget adopted by August 31

Budget filed with ESD by September 3

Budget filed with OSPI by September 10

Budget Implementation

The board places responsibility with the superintendent or designee 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. Funds held in fund balance may only be expended in accordance with the purposes and restrictions around the fund balance category;

 

C. Purchases are made according to the legal requirements of the state of Washington and adopted board policy;

 

D. Funds may be transferred from one budget classification to another subject to such restrictions as may be imposed by the board;

 

E. Complete listing of expenditures for supplies, materials and services is presented for board approval and/or ratification;

 

F. The superintendent or designee 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

 

G. Financial reports are submitted to the board each month.

Approved By: Superintendent Greg Baker and Board President Camille Diaz Hackler
Adopted: 02/14/08
Previous Revisions: 02/09/12; 2/14/13
Signature Date: 9/18/19
Approved: Board Approved
Legal References: Content
 

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.505.050                       Budget – Notice of meeting to adopt

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