Revenues From Discretionary Local Taxes
As necessary, the district shall consider requesting voter approval of an excess property tax or enrichment levy. Such a levy will be for an amount permitted by law. The board will solicit advice from staff and patrons prior to establishing the amount and purposes of the levy. The levy will be presented by program and expenditure in the district’s annual descriptive guide for community members as required by law. OSPI must approve the district’s expenditure plan for the enrichment levy before the district can submit the levy to the voters.
As part of the state auditor’s regular financial audit, it will review the district’s expenditures to ensure they are in compliance with RCW 28A.150.276, the statute that limits the district’s use of local revenues to supplementing the state’s basic education program.
Within 30 days of receiving the auditor’s findings, the board will hold a public hearing to review the findings.
Revenues From State Resources
The responsibility for financing public education in Washington falls primarily upon the state. To provide educational services beyond the levels possible under the basic education allocation, the district must depend upon state and federal special purpose funding programs and grants or enrichment levies approved by district voters.
The state provides special purpose appropriations for programs or transportation, for children with disabilities, and for such other programs as it deems appropriate to assist schools.
The major financing system is the basic education formula based upon a ratio of students to staff. For each 1,000 full-time equivalent students enrolled in the district, the state shall provide funding for that number of certificated and classified staff which legislature establishes. The state allocates to the district a specified sum of money per certificated staff member to meet non-salary costs. To provide educational services beyond the levels possible under the basic education allocation, the district must depend upon state and federal special purpose funding programs and grants or excess property tax levies approved by district voters.
Revenues From The Federal Government
The objective of the board is to provide the best educational services possible within resources available to the district. Federal grants and programs may provide helpful financial resources towards pursuing that objective.
The board agrees to comply with all federal and state requirements that may be a condition to receipt of federal funds.
RCW 28A.150.230 Basic Education Act — District school directors as accountable for proper operation of district — Scope — Responsibilities — Publication of guide
28A.150.250 Annual basic education allocation of funds according to average FTE student enrollment — Student/ teacher ratio standard
28A.150.276 Local revenues—Enrichment of program of basic education—”Local revenues” defined
28A.150.370 Additional programs for which legislative appropriations must or may be made
28A.300.070 Receipt of federal funds for school purposes Superintendent of public instruction to administer
84.52.0531 Levies by school districts — Maximum dollar amount for maintenance and operation support — Restrictions — Maximum levy percentage — Levy reduction funds — Rules. (Expires Jan. 1, 2008
WAC 392-163 Special Service Program — Title I Grants For Improving LEA Basic Programs
180-16 State Support of Public Schools