Management
Support
PROGRAM PLANNING, BUDGET
PREPARATION, |
Policy No. 6000
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 shall
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
patrons prior to action by the board. Notice and Conduct of
Budget Hearings
Upon
completion of the proposed district budget for the ensuing school year,
notices shall be published in a local paper of general circulation in two
successive weeks announcing the date, time and place of the budget hearing as
required by law. The notice shall also state that any person may appear and
be heard for or against any part of such budget. The last notice shall be
published no less than seven days prior to the hearing. Copies of
the proposed budget shall be made available at the district office by July
10th unless the superintendent of public instruction has delayed the date
because the state operating budget was not adopted by June 1st. The
district shall submit one (1) copy of its budget to its educational service
district for review and comment. Budget: Adoption and Filing
The
budget for the ensuing school year shall be adopted by board resolution
following a public hearing. Such action shall be recorded in the official
minutes of the board. [First Class District Provision: Copies of the budget
as adopted shall be filed with the education service district for review.]
[Second Class District Provision: Copies of the budget as adopted shall be
filed with the educational service district for review, alteration, and
approval by the budget review committee.] Copies of the budget will be filed
with the state superintendent of public instruction. The dates
for adoption and filing are as follows: 1st Class
Districts:
Budget adopted by 8.31
Budget filed with ESD by 9.3
Budget filed with OSPI by 9.10 2nd Class
Districts:
Budget adopted by 8.1
Budget forwarded to ESD for review, alteration and approval by budget review
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 in executing the
programs and/or activities as set forth in the adopted operating budget are
authorized subject to the following provisions: Expenditure
of funds for the employment and assignment of staff meet the legal
requirements of the state of 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; Complete
listing of expenditures for supplies, materials and services is presented for
board approval and/or ratification; Purchases
are made according to the legal requirements of the state of Funds may
be transferred from one budget classification to another subject to such
restrictions as may be imposed by the board; The
superintendent shall be responsible for establishing procedures to authorize
and control the payroll operations of the district. The board may act on
behalf of individual staff to deduct a certain amount from the staff member's
paycheck and remit an agreed amount to a designee of the staff member. No
involuntary deduction may be made from the wages of a staff member except for
federal income tax, social security, L&I, and state retirement, or in
compliance with a court order such as garnishment; and Financial
reports are submitted to the board each month which include cash flow for all
funds, and revenue and expenditure comparisons. Cross
References: Board
Policy5005
Employment
Board Policy 6213
Reimbursement for Travel Expense Legal
References: RCW
28A.300.060
Studies and adoption of classifications for school district budgets —
Publication
28A.320.010
Corporate powers
28A.320.020
Liability for debts and judgments
28A.400.300
Hiring and discharging employees — Seniority and leave benefits,
transfers between school districts
28A.320.090
Preparing & distributing information on district's instructional program,
operation and maintenance — Limitation
28A.330.100
Additional powers of the board
28A.505
28A.505.040
Budget — Notice of Completion – Copies – Review by ESD
28A.505.060
Budget — Hearing and adoption of — Copies filed with ESDs
28A.505.080
Budget — Disposition of copies
28A.
505.150
Budgeted expenditures as appropriations Interim expenditures — Transfer
between budget classes — Liability for nonbudgeted expenditures
28A.510
Apportionment to District — District Accounting
WAC
392-123-054 Time Schedule for
Budget Adoption Date: April 28, 2008 |