Highline Public Schools
15675 Ambaum Blvd. SW Burien, WA 98166

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Monday-Friday: 7:30 a.m. - 4:30 p.m.

Highline Public Schools
15675 Ambaum Blvd. SW Burien, WA 98166

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Interfund loans between the general fund, the Transportation Vehicle Fund, the Capital Projects Fund, or the Debt Service Fund may be used to alleviate a temporary cash deficiency.

Such loans will not be used to balance the budget of the borrowing fund, nor will they deter any function or project for which the fund was established.

The board must adopt a resolution before any interfund loan transaction takes place. The resolution will contain the exact amount of the loan, the funds involved, the specific source of funds for repayment, the schedule for repayment and the interest rate involved.

Legal Reference:
Budgeted expenditures as appropriations – interim expenditures – transfer between budget classes – liability for non-budgeted expenditures - RCW 28A.505.150
Interfund loans - WAC 392-123-135 through 160

Highline School District 401
Adopted by the Board: August 1986
Revised by the Board: 04.03, 2.20 (Formerly Policy 7340)