Budget Preparation
The superintendent, or designee, shall prepare a recommended budget (financial plan) for board consideration that is in alignment with the district’s strategic plan and goals. The fiscal year begins September 1 and continues through August 31 of the succeeding calendar year. The annual budget development process shall include the development or update of a four-year budget plan that includes four-year enrollment projections. The four-year 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 superintendent shall have the responsibility for budget planning and development in accordance with laws of the state of Washington.
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. For first class districts, the dates for adoption and filing are as follows:
- Budget Adoption by August 31st
- Budget filed with ESD by September 3rd
- Budget filed with OSPI by September 10th
Budget Adoption
The board of directors will meet to adopt the budget for the ensuing fiscal year. The district will provide notice with 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 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, with the last notice published no later than seven days before the meeting.
At the meeting, the board of directors will fix and determine the appropriation from each fund contained in the budget separately and will, by resolution, adopt the budget, the four-year budget plan summary, and the four-year enrollment projection. This adoption will be recorded in the official minutes. Copies of the adopted budget will be filed with the educational service district and the superintendent of public instruction.
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 (GF 810-890) for self-insurance and other such contingencies may not be expended unless approved for purposes designated by the board;
3. Complete listing of expenditures for supplies, materials, and services is presented for board approval;
4. Purchases are made according to the legal requirements of the state of Washington and adopted board policy;
5. Funds may be transferred from one budget classification to another subject to such restrictions as may be imposed by the board;
6. Financial reports are submitted to the board each month.
Legal Reference:
Studies and adoption of classifications for school distrct budgets – RCW 28A.300.060
Corporate powers – RCW 28A.320.010
Liability for debts and judgments – RCW 28A.320.020
Preparing and distributing information on district’s instructional program, operation and maintenance – RCW 28A.320.090
Additional powers of the board – RCW 28A.330.100
Hiring and discharging employees – Written leave policies – Seniority and leave benefits of employees transferring between school districts and other educational employers – RCW 28A.400.300
Budget – Notice of Completion – Copies – Reviewed by ESD – RCW 28A.505.040
Budget – Notice of meeting to adopt – RCW 28A.505.050
Budget – Hearing and adoption of – Copies filed with ESDs – RCW 28A.505.060
Budgeted expenditures as appropriations – Interim expenditures – Transfer between budget classes – Liability for nonbudgeted expenditures – RCW 28A.505.150
Apportionment to District – District Accounting – RCW 28A.510
Time Schedule for Budget – WAC 392-123-054
Highline School District 401
Adopted by the Board: August 1986
Revised by the Board 04.03, 2.20 (formerly 7110)