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

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

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Revenues from Local Resources

Use of Local Revenues for Enrichment

All local revenues will be used only for documented and demonstrated enrichment of the state’s program of basic education.

Local revenues include the following:

  • Enrichment levies collected under RCW 84.52.053;
  • Local effort assistance funding received under chapter 28A.500 RCW; and
  • Other local revenues such as, but not limited to, grants, donations, state and federal payments in lieu of taxes, or any local revenues that operate as an offset to the district’s basic education allocation under RCW 28A.150.250.
  • Enrichment of the state’s program of basic education includes supplementing the following:
  • The minimum instructional offerings of RCW 28A.150.220 or 28A.150.260;
  • The staffing ratios or program components of RCW 28A.150.260, including providing additional staff for class size reduction beyond class sizes allocated in the prototypical school model and additional staff beyond the staffing ratios allocated in the prototypical school formula;
  • The program components of RCW 28A.150.200, 28A.150.220, or 28A.150.260; or
  • The program of professional learning as defined by RCW 28A.415.430 beyond that allocated pursuant to RCW 28A.150.415.

The district can pay for the following with local revenues:

  • Extracurricular activities;
  • Extended school days;
  • An extended school year;
  • Additional course offerings beyond the minimum instructional program established in the state’s statutory program of basic education;
  • Activities associated with early learning programs;
  • Any additional salary costs attributable to the provision or administration of permitted enrichment activities; and
  • Additional activities or enhancements that the office of the superintendent of public instruction determines to be documented and demonstrated enrichment and for which the superintendent approves proposed expenditures during the preballot approval process required by RCW 84.52.053 and 28A.505.240.

Enrichment Levies
As necessary, the district will consider requesting voter approval of an enrichment levy. Such a levy will be for an amount permitted by law. The board will solicit advice from staff and community members prior to establishing the amount and purposes of the levy. The levy will be presented by program and expenditure in the district's annual descriptive guide for community members as required by law. OSPI must approve the district’s expenditure plan for the enrichment levy before the district can submit the levy to the voters.

Response to Audit Findings on the Use of Local Revenues
As part of the state auditor’s regular financial audit, it will review the district’s expenditures to ensure they are in compliance with RCW 28A.150.276, the statute that limits the district’s use of local revenues to supplementing the state’s basic education program.

Within 30 days of receiving the auditor’s findings, the board will hold a public hearing to review the findings.

Revenues from State and Federal Resources
The responsibility for financing public education in Washington falls primarily upon the state. To provide educational services beyond the levels possible under the basic education allocation, the district must depend upon state and federal special purpose funding programs and grants or enrichment levies approved by district voters.

The state provides special purpose appropriations for programs of transportation, for children with disabilities, and for such other programs as it deems appropriate to assist schools.

The objective of the board is to provide the best educational services possible within resources available to the district. State and Federal grants and programs may provide helpful financial resources towards pursuing that objective. However, to ensure compliance and avoid risk, all grants must be processed according to district Policy and Procedure 6230 - Grants.

The board agrees to comply with all applicable federal and state requirements that may be a condition to receipt of federal funds including, but not limited to:

  • Maintenance of fiscal records that show the receipt and disposition of federal funds;
  • Provision for eligible private school students to participate in programs and/or services designed for the educationally disadvantaged as well as other programs that are supported by federal funds;
  • Provision for testing to identify target students as well as to measure program results; and
  • Provision for staff and parent involvement, program planning, budget development, and program evaluation.

The district agrees to comply with Title I requirements pertaining to the implementation of internal controls for travel, contracted services, training, and capital outlay purchases and expenditures. The following controls are established for the Title I program:

  • All Title I funded purchases and expenditures will be directly related to allowable Title I activities services that are necessary to carry out the objectives of the current program effectively, and for the benefit of eligible participants;
  • Title I purchases and expenditures will be restricted to those incurred by persons with direct Title I duties and responsibilities and/or that benefit only eligible Title I participants;
  • Title I funded in-service trainings will be directly related to specific Title I program activities and provided only to persons with Title I program responsibilities and duties; and
  • Appropriate documentation of all Title I purchases and expenditures incurred will be maintained for accountability and audit purposes.

The board grants authority to directors and staff to participate in the development of any state and/or federal regulations deemed to be necessary for the implementation of federally-funded programs.

Federal Impact Funds
Federal impact funds are provided to the district as a supplement to taxes and other revenue sources. State appropriated funds and local taxes contribute to the development and implementation of a basic education program for all students enrolled in the district. The district gives assurance that tribes and parents of Native children will be afforded the opportunity to make recommendations regarding the needs of their children and will be involved in the planning and development of the basic education program, including those educational programs and services to be provided with federal impact funds. Native students will have the equal opportunity to participate in the district's program with other students.

Recognizing that the board is the ultimate authority in defining the educational program of the district, the superintendent or designee will establish procedures to assure the involvement of the tribes and parents of Native students in the development of the basic education program, including the education services to be provided with federal impact funds and the participation of Native children in the program on an equal basis. The superintendent or designee will provide opportunities for parents and members of the tribal council to suggest if any policy and/or procedure changes as well as program changes are necessary to better serve the needs of the Native students.


Cross Reference:
System of Funds and Accounts - Policy 7410
Audits - Policy 7423
Grants - Policy 6230

Legal Reference:
Levies by school districts - RCW 84.52.053
Local effort assistance - Chapter 28A.500 RCW
Annual basic education allocation - RCW 28A.150.250
Basic education - RCW 28A.150.220
Allocation of state funding - RCW 28A.150.260
Program of basic education - RCW 28A.150.200
Professional learning - RCW 28A.415.430
Professional learning days - RCW 28A.150.415
Enrichment levy spending plans - RCW 28A.505.240
Local revenues - RCW 28A.150.276

Highline School District 401
Adopted by the Board: October 2019