Budget Planning and Preparation - 7110
The planning stage of budget development must allow for input and participation from a wide number of constituents, including staff and the general community prior to action by the board. The superintendent, or designee, shall prepare a recommended budget for board consideration that is in alignment with the district's strategic plan and goals. The recommended budgets must include the general fund, transportation vehicle fund, capital projects fund, debt service fund, and associated student body fund. These budgets shall be designed to meet the needs of students and describe the services to be provided within the limits of projected revenues consistent with reasonable financial management practices.
Budget Adoption
The superintendent's recommended budget will be presented in a public hearing. The board shall publish notice of a public hearingfor budget adoption 14 days prior to the public hearing. The board president shall invite any written or oral testimony on behalf of the proposed budget. Upon completion of the board's response to thepublic testimony, the budget shall be adopted in a board meeting no later than August 31. This date could be delayed by the Superintendent of Public Instruction if the state's operating budget was not officially approved until after June 1. Following budget adoption, Business Services will file necessary copies with the Educational Service District and State Superintendent of Public Instruction.
Budget Management
The board places responsibility with the superintendent, or designee, for budget management and expenditure control. All actions of the superintendent in executing the programs set forth in the budget shall be consistent with state laws, board policy, motions, and resolutions. In the expenditure of funds, the Superintendent will observe the strictest economy in providing necessary services.
Under state guidelines interfund transfers and/or loans may be conducted when approved by board resolution. If at any time the budget is to be increased by making an additional appropriation, commonly referred to as a budget extension, the board shall adopt a resolution stating the facts and amounts of the appropriation.
Legal References:
RCW 28A.300.060 Studies and adoption of classifications for school district budgets--Publication
RCW 28A.510 Apportionment to District--District Accounting
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 instruct- tonal program, operation and maintenance--Limitation
RCW 28A.330.100 Additional powers of the board
RCW 28A.505.190 Program budget for distribution to the public--Contents--Scope
RCW 28A.505.040 Budget--When prepared- Contents
RCW 28A.505.050 Program budget for distribute- tin to the public-- Contents-Scope
RCW 28A.505.060 Budget--Hearing and adoption--Copies filed with ESDs
RCW 28A.505.080 Budget--Disposition of copies
RCW 28A.505.150 Budget expenditures as appropriations--Interim expenditures--Transfer between budget classes- -Liability for non- budgeted expenditures
RCW 28A.505.170 First class school districts --Emergency or addititional appropriation resolutions--Procedure
WAC 392-123-054 Time Schedule for Budget
WAC 392-123-135 /160 Interfund Transactions