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Policy 6000

Program Planning, Budget Preparation, Adoption & Implementation

A district’s annual budget is tangible evidence of the board’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 in specific terms 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 or 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 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 10th, 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 1st.

Budget Notice, Hearing, Adoption, and Filing
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.

On the day given in the notice, the board of directors will meet at the time and place designated. At the meeting, the board of directors 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.

The dates for adoption and filing are as follows:

Budget adopted by 8.1

Budget forwarded to ESD for review, alteration and approval by budget review
committee by 8.3

Budget review committee approves budget by 8.31

Budget returned to school district and filed with OSPI by 9.10

Budget Implementation

The board places responsibility with the superintendent 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:

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 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;

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

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

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

F.  The superintendent or designee will be responsible for establishing procedures to authorize and control the payroll operations of the district; and

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

 

Cross References:                        

Board Policy 5005            Employment

Board Policy 6213              Reimbursement for Travel Expense

 

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.400.300           Hiring and discharging employees  — Written leave policies-Seniority and leave benefits of employees, transferring between school districts or other educational employers

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.400.240           Deferred compensation plan for school district or educational service district employees—Limitations

RCW 28A.400.250           Tax deferred annuities—Regulated company stock

RCW 28A.400.280           Employee benefits—Employer contributions—Optional benefits—Annual report

RCW 28A.405.400            Payroll deductions authorized for employees

RCW 28A.405.410             Payroll deductions authorized for certificated employees—Savings

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 28.505.150                  Budgeted expenditures as appropriations — Interim expenditures — Transfer between budget classes — Liability for non-budgeted expenditures

Chapter 28A.510 RCW        Apportionment to District — District Accounting

RCW 41.04.020                    Public employees—Payroll deductions authorized

RCW 41.04.035                     Salary and wage deductions for contributions to charitable agencies—United Fund defined—Includes Washington state combined fund drive

RCW 41.04.036                     Salary and wage deductions for contributions to charitable agencies—Deduction and payment to United Fund or Washington state combined fund drive—Rules, procedures

RCW 41.04.230                     Payroll deductions authorized

RCW 41.04.233                     Payroll deductions for capitation payment to health maintenance organizations

RCW 41.04.245                     Payroll deductions to a bank, savings bank, credit union, or savings and loan association

WAC 392-123-054                Time Schedule for Budget

Management Resources:     

2021 February Issue

2018 June Policy Alert

2011 October Issue

 

La Center School District Adopted: February 27th, 2007; Revised May 25, 2021

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