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6000 - Program Planning, Budget Preparation, Adaption and Implementation

Policy No. 6000
Management Support

Program Planning, Budget Preparation, Adoption and Implementation

A district’s annual budget is tangible evidence of the board’s commitment toward fulfilling the strategic goals and objectives of the district and providing for its efficient and effective operation. The budget expresses in specific terms the services to be provided, consistent with the immediate and long-range goals, available resources, and established priorities within broad program areas such as basic education or other separately funded programs or support services. Each year, a budget shall be prepared for the ensuing fiscal year and shall set forth the complete financial plan of the district. Additionally, the budget plan shall be developed from the multiyear fiscal plan and shall be based on sound financial and conservative budgeting principles. Prior to presentation of the proposed budget for adoption, the superintendent’s designee will prepare for the board’s study and consideration appropriate documentation supporting his/her recommendations, which shall be designed to meet the needs of students within the limits of anticipated revenues and 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.

Balanced Budget

The annual budget submission will be aimed to provide a structurally balanced budget. A structurally balanced budget is a sustainable budget where recurring revenues equal or exceed recurring expenditures. Additionally, the budget should align with financial planning policies to maintain defined fund balance minimums or contain a plan to achieve those financial planning policies in the next year. In certain years, fund balance may be used to offset expenditures that exceed revenues. It should be recognized that the use of fund balance to fund recurring expenditures is not sustainable and should be addressed as a temporary solution.

Fiscal Year

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

Budget Preparation, Notice, Submission to ESD and OSPI, and Adoption

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

Prior to August 31st, the board of directors 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, in accordance with State law.

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 dates for adoption and filing are as follows:

  1. Budget adopted by August 31st
  2. Budget filed with Educational Service District by September 3rd
  3. Budget filed with Office of Superintendent of Public Instruction by September 10th

The completed budget shall include a summary of the four-year budget plan and set forth the complete financial plan of the district for the ensuing fiscal year. A comprehensive summary format understandable to the Board and the community shall be prepared in addition to the State required format.

Upon completion of the budget, the district will electronically publish a notice stating that the District:

  1. Completed the budget
  2. Posted it electronically
  3. Placed it on file in the district administration office
  4. Will furnish a copy of the budget or four-year plan to any person who calls upon the district for it.

Budget Implementation

The board places responsibility with the superintendent or designee for administering the operating budget, once adopted. All actions of the superintendent or designee in executing the programs and/or activities as set forth in the adopted operating budget are authorized subject to the following provisions:

  1. Expenditure of funds for the employment and assignment of staff meet the legal requirements of the state of Washington and adopted board policies;
  2. Funds held in reserve accounts (General fund #810-890) for self-insurance and other such contingencies may not be expended unless approved for purposes designated by the board;
  3. Purchases are made according to the legal requirements of the state of Washington and adopted board policy and consistent with the State Accounting Manual published by the Office of Superintendent of Public Instruction;
  4. The superintendent shall be responsible for establishing procedures to authorize and control the payroll operations of the district. The district may act on behalf of individual staff members to deduct a certain amount from the staff member’s paycheck and remit an agreed amount to a designee of the staff member.
  5. Financial reports shall be submitted to the board as follows:
    1. The Finance Department shall prepare a monthly, quarterly and annual budget status report of the following funds:
      1. General fund;
      2. Capital projects fund;
      3. Debt service fund;
      4. Associated Student Body fund; and
      5. Transportation vehicle fund.
    2. The financial reports shall include a “statement of financial condition”. The quarterly reports will include a brief explanation of any significant variance in revenue/expenditure projections that may affect the financial status of the district.
    3. At the close of each fiscal year, the superintendent, as board secretary, will submit to the board an annual financial report. The report shall include at least a summary of financial operations for the year, as well as explanation for major variances from adopted budget.
  6. The superintendent will put in place necessary internal controls to safeguard the district’s assets in the administration of the district’s budget.

Legal References:
RCW 28A.300.060 Studies and adoption of classifications for school district budgets — Publication
RCW 28A.320.010 Corporate powers
RCW 28A.320.020 Liability for debts and judgments
RCW 28A.320.090 Preparing & distributing information on district’s instructional program, operation and maintenance — Limitation
RCW 28A.330.100 Additional powers of the board
RCW 28A.400.300 Hiring and discharging employees — Written leave policies — Seniority and leave benefits of employees transferring between school districts and other educational employers.
RCW 28A.505.040 Budget — Notice of completion — Copies — Review by ESD
RCW 28A.505.050 Budget — Notice of meeting to adopt
RCW 28A.505.060 Budget — Hearing and adoption of — Copies filed with ESDs
RCW 28A.505.080 Budget — Disposition of copies
RCW 28A.505.150 Budgeted expenditures as appropriations — Interim expenditures — Transfer between budget classes — Liability for nonbudgeted expenditures
Chapter 28A.510 RCW Apportionment to District — District Accounting
WAC 392-123-054 Time Schedule for Budget

Adoption Date: 7/27/00

Revised Date: 3/4/2020

  • 6000
  • budget
  • management
  • policy