Source: https://app.leg.wa.gov/WAC/default.aspx?cite=392-139&full=true
Timestamp: 2019-08-20 23:39:48
Document Index: 537331056

Matched Legal Cases: ['§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392', '§ 392']

FINANCE—MAINTENANCE AND OPERATION LEVIES
392-139-007 Organization of this chapter.
392-139-050 Definition—School year.
392-139-051 Definition—Prior school year.
392-139-052 Definition—Current school year.
392-139-055 Definition—Calendar year.
392-139-058 Definition—Prior year and prior calendar year.
DEFINITIONS FOR EXCESS LEVY AUTHORITY
392-139-100 Definition—Certified excess levy.
392-139-105 Definition—Excess levy authority.
392-139-110 Definition—Report 1191.
392-139-115 Definition—Basic education allocation.
392-139-200 Definition—Report 1197.
392-139-205 Definition—F-195.
392-139-210 Definition—Annual average full-time equivalent (AAFTE) students.
392-139-215 Definition—P-223H.
392-139-230 Definition—P-213.
392-139-235 Definition—Annual average full-time equivalent (AAFTE) resident enrollment.
392-139-245 Definition—Levy reduction funds.
DETERMINATION OF EXCESS LEVY AUTHORITY
392-139-310 Determination of excess levy base.
392-139-320 Determination of maximum excess levy percentage.
392-139-330 Determination of excess levy authority transfers for interdistrict cooperation programs.
392-139-340 Determination of excess levy authority transfers from high school districts to nonhigh school districts.
392-139-345 Definition—F-196.
392-139-350 Definition—Revenues in the levy base received as a fiscal agent.
DETERMINATION OF LOCAL EFFORT ASSISTANCE FOR 1998 AND THEREAFTER
392-139-901 Petitions for levy base adjustments.
392-139-001
The authorities for this chapter are RCW 84.52.0531(9) and 28A.150.290.
(1) RCW 84.52.0531(9) authorizes the superintendent of public instruction to promulgate rules and regulations regarding the limitation of local school district excess levies otherwise known as the "Special levy lid law."
(2) RCW 28A.150.290 authorizes the superintendent of public instruction to promulgate such rules and regulations as are necessary for administration of state general fund support for the common schools pursuant to chapter 28A.150 RCW. Rules regarding allocation of state general fund moneys for the purpose of partially equalizing excess levy tax rates, otherwise known as "local effort assistance" are adopted pursuant to this general authority.
[Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 00-09-017, § 392-139-001, filed 4/11/00, effective 5/12/00. Statutory Authority: 1990 c 33. WSR 90-16-002 (Order 18), § 392-139-001, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW 84.52.0531(10) and 28A.41.170. WSR 88-03-007 (Order 88-6), § 392-139-001, filed 1/8/88. Statutory Authority: RCW 84.52.0531(7). WSR 84-05-017 (Order 84-4), § 392-139-001, filed 2/9/84; WSR 83-23-039 (Order 83-18), § 392-139-001, filed 11/9/83; WSR 83-17-058 (Order 83-6), § 392-139-001, filed 8/17/83.]
392-139-005
The purposes of this chapter are to define the annual procedures that the superintendent of public instruction shall use to determine for each school district:
(1) The maximum dollar amount which may be levied on its behalf for general fund maintenance and operation support pursuant to RCW 84.52.053 and 84.52.0531; and
(2) The local effort assistance to be allocated to it pursuant to chapter 28A.500 RCW.
[Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 00-09-017, § 392-139-005, filed 4/11/00, effective 5/12/00. Statutory Authority: 1990 c 33. WSR 90-16-002 (Order 18), § 392-139-005, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-005, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-005, filed 1/8/88. Statutory Authority: RCW 84.52.0531(7). WSR 83-23-039 (Order 83-18), § 392-139-005, filed 11/9/83; WSR 83-17-058 (Order 83-6), § 392-139-005, filed 8/17/83. Statutory Authority: RCW 84.52.0531. WSR 82-07-085 (Order 82-5), § 392-139-005, filed 3/24/82; WSR 81-20-023 (Order 81-31), § 392-139-005, filed 9/29/81, effective 12/27/81; WSR 80-18-020 (Order 80-38), § 392-139-005, filed 11/26/80; WSR 79-01-006 (Order 13-78), § 392-139-005, filed 12/8/78.]
392-139-007
This chapter contains rules for excess levy authority and state matching money for excess levies also known as local effort assistance. The general organization of the chapter is as follows:
Sections 001-099 General provisions and definitions.
Sections 100-299 Definitions for excess levy authority.
Sections 300-399 Determination of excess levy authority.
Sections 665-676 Determination of local effort assistance.
Sections 900-999 Notification, petitions and requests for review.
[Statutory Authority: RCW 28A.150.290 and 84.52.0531. WSR 10-19-030, § 392-139-007, filed 9/9/10, effective 10/10/10. Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 00-09-017, § 392-139-007, filed 4/11/00, effective 5/12/00. Statutory Authority: RCW 84.52.0531(a) and 28A.150.290(2). WSR 98-08-096 (Order 98-06), § 392-139-007, filed 4/1/98, effective 5/2/98. Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). WSR 93-21-092 (Order 93-20), § 392-139-007, filed 10/20/93, effective 11/20/93. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-007, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-007, filed 1/8/88.]
392-139-008
This chapter applies to levy authority and local effort assistance calculations for the 2005 calendar year and thereafter. Levy authority and local effort assistance calculations for prior calendar years are governed by rules in effect as of January 1 of the calendar year.
[Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 03-21-040, § 392-139-008, filed 10/8/03, effective 11/8/03. Statutory Authority: RCW 28A.150.290(1) and 84.52.0531(9). WSR 02-17-113, § 392-139-008, filed 8/21/02, effective 9/21/02; WSR 01-22-098, § 392-139-008, filed 11/6/01, effective 12/7/01. Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 00-09-017, § 392-139-008, filed 4/11/00, effective 5/12/00.]
392-139-050
[Statutory Authority: RCW 84.52.0531(10) and 28A.41.170. WSR 88-03-007 (Order 88-6), § 392-139-050, filed 1/8/88.]
392-139-051
As used in this chapter, "prior school year" means the most recent school year completed prior to the calendar year for which excess levy authority is being calculated pursuant to this chapter.
[Statutory Authority: RCW 84.52.0531(10) and 28A.41.170. WSR 88-03-007 (Order 88-6), § 392-139-051, filed 1/8/88.]
392-139-052
As used in this chapter, "current school year" means the school year completed during the calendar year for which excess levy authority is being calculated pursuant to this chapter.
[Statutory Authority: RCW 84.52.0531(10) and 28A.41.170. WSR 88-03-007 (Order 88-6), § 392-139-052, filed 1/8/88.]
392-139-055
Definition—Calendar year.
As used in this chapter, "calendar year" means the period commencing on January 1 and ending on December 31. Unless otherwise stated, calendar year references including numeric references (e.g., 1994) are to the calendar year for which levy authority and local effort assistance are being calculated pursuant to this chapter.
[Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). WSR 93-21-092 (Order 93-20), § 392-139-055, filed 10/20/93, effective 11/20/93. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-055, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-055, filed 1/8/88.]
392-139-058
Definition—Prior year and prior calendar year.
As used in this chapter, "prior year" and "prior calendar year" mean the calendar year preceding the year for which levy authority and local effort assistance are being calculated pursuant to this chapter.
[Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). WSR 93-21-092 (Order 93-20), § 392-139-058, filed 10/20/93, effective 11/20/93.]
392-139-100
Definition—Certified excess levy.
As used in this chapter, "certified excess levy" means the amount certified pursuant to RCW 84.52.020 by or on behalf of a school district to the board or boards of county commissioners of the county or counties of the school district for collection in a given calendar year for general fund maintenance and operation support of the school district pursuant to RCW 84.52.053.
[Statutory Authority: RCW 84.52.0531(10) and 28A.41.170. WSR 88-03-007 (Order 88-6), § 392-139-100, filed 1/8/88.]
392-139-105
Definition—Excess levy authority.
As used in this chapter, the term "excess levy authority" means the maximum allowed dollar amount of a school district's certified excess levy for a given calendar year as determined pursuant to this chapter.
[Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-105, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-105, filed 1/8/88.]
392-139-110
Definition—Report 1191.
As used in this chapter, "Report 1191" means the monthly report prepared and distributed by the superintendent of public instruction which includes the number of basic education allocation formula derived certificated and classified staff units, the compensation entitlement amounts for such staff, the basic education allocation provided for each average annual full-time equivalent student, the basic education allocation, and the amount of state-funded support for the school year for each school district. The amount of a school district's basic education allocation included in the excess levy base pursuant to WAC 392-139-310 (1)(a) is taken from this report.
[Statutory Authority: RCW 28A.150.290(1) and 84.52.0531(9). WSR 01-22-098, § 392-139-110, filed 11/6/01, effective 12/7/01. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-110, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-110, filed 1/8/88.]
392-139-115
Definition—Basic education allocation.
As used in this chapter, "basic education allocation" means the amount of state moneys calculated by the superintendent of public instruction which is the basis for the superintendent's distribution of moneys to school districts for the operation of a basic program of education pursuant to RCW 28A.150.200, et seq., RCW 28A.150.250, and 28A.150.260, chapter 392-121 WAC, and the Biennial Operating Appropriations Act. The amount of a school district's total guaranteed entitlement, plus skills center summer program funding, plus the hold harmless allocation, less the ALE program revenue reduction, as reported on the August Report 1191 before any proration due to less than one hundred percent funding is considered a school district's basic education allocation in determining the school district's excess levy base pursuant to WAC 392-139-310.
[Statutory Authority: RCW 28A.150.290 and 84.52.0531. WSR 13-05-050, § 392-139-115, filed 2/13/13, effective 3/16/13. Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). WSR 92-19-124 (Order 92-07), § 392-139-115, filed 9/21/92, effective 10/22/92. Statutory Authority: 1990 c 33. WSR 90-16-002 (Order 18), § 392-139-115, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-115, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-115, filed 1/8/88.]
392-139-200
Definition—Report 1197.
As used in this chapter, "Report 1197" means the monthly statement of apportionment prepared and distributed by the superintendent of public instruction which reports the annual allotment of state and federal funds. The dollar amounts of allotments for selected accounts reported on the August Report 1197 are included in the district excess levy base calculated pursuant to WAC 392-139-310. The accounts included in the levy base and reported on Report 1197 are listed in WAC 392-139-310 (4)(a).
[Statutory Authority: RCW 84.52.0531(10) and 28A.41.170. WSR 88-03-007 (Order 88-6), § 392-139-200, filed 1/8/88.]
392-139-205
Definition—F-195.
As used in this chapter, "F-195" means the annual school district budget document including budget extensions officially adopted by each school district pursuant to chapter 28A.505 RCW for each year's operations. This document includes estimates of revenues to be received from federal sources during the school year. The federal revenues reported on a school district's F-195 for the prior school year are included in the district's excess levy base pursuant to WAC 392-139-310 if they qualify for inclusion and are not reported on Report 1197. The accounts included in the levy base and reported on the F-195 are listed in WAC 392-139-310 (4)(b).
[Statutory Authority: RCW 28A.150.290(1) and 84.52.0531(9). WSR 02-17-113, § 392-139-205, filed 8/21/02, effective 9/21/02. Statutory Authority: 1990 c 33. WSR 90-16-002 (Order 18), § 392-139-205, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-205, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-205, filed 1/8/88.]
392-139-210
Definition—Annual average full-time equivalent (AAFTE) students.
As used in this chapter, "annual average full-time equivalent (AAFTE) students" means the same defined in WAC 392-121-133.
[Statutory Authority: RCW 84.52.0531(10) and 28A.41.170. WSR 88-03-007 (Order 88-6), § 392-139-210, filed 1/8/88.]
392-139-215
Definition—P-223H.
As used in this chapter, "P-223H" means the form printed by the superintendent of public instruction and distributed annually to all school districts for reporting of special education students pursuant to chapter 28A.155 RCW.
[Statutory Authority: RCW 84.52.0531(a) and 28A.150.290(2). WSR 98-08-096 (Order 98-06), § 392-139-215, filed 4/1/98, effective 5/2/98. Statutory Authority: 1990 c 33. WSR 90-16-002 (Order 18), § 392-139-215, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-215, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-215, filed 1/8/88.]
392-139-230
Definition—P-213.
As used in this chapter, "P-213" means the form entitled report of students residing in nonhigh school districts enrolled in high school districts. P-213 forms are printed and distributed annually by the superintendent of public instruction to high school districts educating students from nonhigh school districts. School districts use the P-213 to report enrollment of students residing in a nonhigh school district and enrolled in a high school district pursuant to chapter 28A.545 RCW and chapter 392-132 WAC. Enrollments reported on this form are used in calculating excess levy authority transfers from high school districts to nonhigh school districts pursuant to WAC 392-139-340.
[Statutory Authority: 1990 c 33. WSR 90-16-002 (Order 18), § 392-139-230, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-230, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-230, filed 1/8/88.]
392-139-235
392-139-245
Definition—Levy reduction funds.
As used in this chapter, "levy reduction funds" means the increases in state allocations to a school district from the prior school year for programs included under WAC 392-139-310:
(1) That are not attributable to enrollment changes, compensation increases, or inflationary adjustments; and
(2) That are or were specifically identified as levy reduction funds in the Biennial Operating Appropriations Act in effect at the time of calculations performed pursuant to this chapter.
[Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-245, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-245, filed 1/8/88.]
392-139-297
All processes, calculations, and procedures used by the superintendent of public instruction in the administration of this chapter shall be conditioned on the following:
(1) Only data collected and approved by the superintendent of public instruction shall be used.
(2) All calculations, except those related to levy reduction funds, that are dependent on data which are not final at the time the calculation is preformed shall be based on estimates prepared by the superintendent of public instruction.
(3) The calculation of levy reduction funds dependent on data that is not final at the time of the calculation will be calculated using prior school year data.
(4) The following rounding procedures shall be used:
(a) Dollars to the nearest whole;
(b) Student enrollments to the nearest two decimal places;
(c) Percentages to the nearest two decimal places;
(d) Ratios to the nearest three decimal places; and
(e) Levy rates to the nearest six decimal places.
(5) The superintendent of public instruction shall provide each school district by August 31st of each year with the appropriate procedures for all calculations performed in this chapter.
[Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-297, filed 11/22/89, effective 12/23/89.]
392-139-300
Establishment of excess levy authority for school districts—General.
The maximum dollar amount of any school district's certified excess levy for any given calendar year shall equal the excess levy authority established by the superintendent of public instruction as follows:
(1) Multiply the school district's excess levy base determined pursuant to WAC 392-139-310 by the school district's maximum excess levy percentage determined pursuant to WAC 392-139-320;
(2) Adjust the result obtained in subsection (1) of this section by the amount of the school district's excess levy authority transfers determined pursuant to WAC 392-139-330, 392-139-340, and 392-139-901; and
(3) Subtract the school district's maximum local effort assistance determined pursuant to WAC 392-139-660.
[Statutory Authority: RCW 28A.150.290(1) and 84.52.0531(9). WSR 01-22-098, § 392-139-300, filed 11/6/01, effective 12/7/01. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-300, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-300, filed 1/8/88.]
392-139-310
392-139-320
Determination of maximum excess levy percentage.
The superintendent of public instruction shall calculate each school district's maximum excess levy percentage pursuant to RCW 84.52.0531.
[Statutory Authority: RCW 28A.150.290 and 84.52.0531. WSR 10-19-030, § 392-139-320, filed 9/9/10, effective 10/10/10. Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 00-09-017, § 392-139-320, filed 4/11/00, effective 5/12/00. Statutory Authority: RCW 84.52.0531(a) and 28A.150.290(2). WSR 98-08-096 (Order 98-06), § 392-139-320, filed 4/1/98, effective 5/2/98. Statutory Authority: RCW 84.52.0531(10) and 28A.150.290. WSR 96-19-037 (Order 96-13), § 392-139-320, filed 9/11/96, effective 10/12/96. Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). WSR 93-21-092 (Order 93-20), § 392-139-320, filed 10/20/93, effective 11/20/93. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-320, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-320, filed 1/8/88.]
392-139-330
392-139-340
Determination of excess levy authority transfers from high school districts to nonhigh school districts.
The superintendent of public instruction shall determine the amount of excess levy authority transfers for the next calendar year from high school districts to nonhigh school districts as provided in this section. For students residing in a nonhigh school district but enrolled in a high school district pursuant to chapter 28A.545 RCW and chapter 392-132 WAC, the high school district's excess levy authority shall be reduced and the nonhigh school district's excess levy authority shall be increased by the same amount. The amount of the excess levy authority transfer shall equal the estimated excess levy authority transfer for the current school year calculated pursuant to subsection (1) of this section adjusted by the amount of the nonhigh billing adjustment for the prior school year calculated pursuant to subsection (2) of this section.
(1) The estimated excess levy authority transfer for the current school year is determined as follows:
(a) Calculate the high school district's excess levy authority for the next calendar year after adjustment for levy reduction funding but prior to adjustments for transfers of excess levy authority pursuant to this section and WAC 392-139-330;
(b) Divide the result by the estimated total AAFTE students enrolled in the high school district in the current school year as reported to the superintendent of public instruction on form P-213; and
(c) Multiply the result by the estimated AAFTE students residing in the nonhigh school district and enrolled in the high school district for the current school year pursuant to chapter 28A.545 RCW as reported on form P-213.
(2) The amount of the nonhigh billing adjustment for the prior school year is determined as follows:
(a) Determine the high school district's certified excess levy for the current calendar year;
(b) Divide the result by the high school district's AAFTE resident enrollment for the prior school year determined pursuant to WAC 392-139-235 using AAFTE student enrollments reported on the August Report 1191 and forms P-213 and P-223; and
(c) Multiply the result by the number of AAFTE students determined as follows:
(i) Determine the actual AAFTE students residing in the nonhigh school district and enrolled in the high school district in the prior school year pursuant to chapter 28A.545 RCW as reported in the current calendar year on form P-213; and
(ii) Subtract the estimated AAFTE students from the nonhigh school district enrolled in the high school district in the prior school year pursuant to chapter 28A.545 RCW as reported on form P-213 for the prior calendar year.
[Statutory Authority: RCW 84.52.0531(10) and 28A.150.290. WSR 96-19-037 (Order 96-13), § 392-139-340, filed 9/11/96, effective 10/12/96. Statutory Authority: 1990 c 33. WSR 90-16-002 (Order 18), § 392-139-340, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-340, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-340, filed 1/8/88.]
392-139-345
Definition—F-196.
As used in this chapter, "F-196" means the annual school district financial reports filed by the school district with OSPI pursuant to WAC 392-117-035. This document includes the total amounts of revenue recorded from federal sources for the closed school year. These federal revenues reported on the school district's F-196 for the school year are included in the district's excess levy base pursuant to WAC 392-139-310 if they qualify for inclusion and are not reported on the Report 1197. The accounts included in the levy base and reported on the F-196 are listed in WAC 392-139-310 (4)(b).
[Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 03-21-040, § 392-139-345, filed 10/8/03, effective 11/8/03.]
392-139-350
Definition—Revenues in the levy base received as a fiscal agent.
(1) As used in this chapter, "revenues in the levy base received as a fiscal agent" means revenues included in a district's levy base pursuant to WAC 392-139-310 that are:
(a) Received by the district as an administrator for a consortium or cooperative for the benefit of students enrolled in other school districts;
(b) Passed through to another entity for the benefit of students not enrolled in the school district or persons not employed by the school district; or
(c) Directly expended by the district for the benefit of students not enrolled in the school district or persons not employed by the school district.
(2) For the purposes of this chapter, "revenues in the levy base received as a fiscal agent" do not include:
(a) Revenues received for the operation of an interdistrict cooperation program authorized pursuant to RCW 28A.335.160 or 28A.225.250 and chapter 392-135 WAC, if levy authority is transferred pursuant to WAC 392-139-330 or 392-139-901; or
(b) Revenues received by a high school district for serving students from a nonhigh school district pursuant to chapter 28A.545 RCW and chapter 392-132 WAC for which levy authority is transferred pursuant to WAC 392-139-340.
[Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 03-21-040, § 392-139-350, filed 10/8/03, effective 11/8/03.]
392-139-665
Reporting of certified excess levy amounts.
No later than the third Wednesday in December of each year, each educational service district shall report to the superintendent of public instruction the certified excess levies for the next calendar for school districts in the educational service district. Such report shall include copies of the documents used to certify excess levies to the board or boards of county commissioners pursuant to RCW 84.52.020.
[Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 89-23-121 (Order 18), § 392-139-665, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-665, filed 1/8/88.]
392-139-670
Local effort assistance allocations.
The superintendent of public instruction shall calculate each eligible school district's local effort assistance entitlement pursuant to chapter 28A.500 RCW.
[Statutory Authority: RCW 28A.150.290 and 84.52.0531. WSR 10-19-030, § 392-139-670, filed 9/9/10, effective 10/10/10. Statutory Authority: RCW 28A.150.290(1) and 84.52.0531(9). WSR 02-17-113, § 392-139-670, filed 8/21/02, effective 9/21/02. Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 00-09-017, § 392-139-670, filed 4/11/00, effective 5/12/00. Statutory Authority: RCW 84.52.0531(a) and 28A.150.290(2). WSR 98-08-096 (Order 98-06), § 392-139-670, filed 4/1/98, effective 5/2/98. Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). WSR 93-21-092 (Order 93-20), § 392-139-670, filed 10/20/93, effective 11/20/93. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 189-23-121 (Order 18), § 392-139-670, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-670, filed 1/8/88.]
392-139-676
Monthly payments of local effort assistance.
The superintendent of public instruction shall distribute local effort assistance moneys pursuant to the schedule provided in RCW 28A.500.040.
[Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. WSR 00-09-017, § 392-139-676, filed 4/11/00, effective 5/12/00. Statutory Authority: RCW 84.52.0531(a) and 28A.150.290(2). WSR 98-08-096 (Order 98-06), § 392-139-676, filed 4/1/98, effective 5/2/98. Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). WSR 93-21-092 (Order 93-20), § 392-139-676, filed 10/20/93, effective 11/20/93; WSR 92-19-124 (Order 92-07), § 392-139-676, filed 9/21/92, effective 10/22/92.]
392-139-900
Notification of amounts calculated.
The superintendent of public instruction shall provide notice of amounts calculated pursuant to this chapter as follows:
(1) Prior to October 15 of each year, the superintendent of public instruction shall notify each school district of the results of calculations made for the school district for the next calendar year including the following:
(a) Excess levy authority;
(b) Maximum excess levy percentage;
(c) Eligibility for local effort assistance; and
(d) If eligible for local effort assistance:
(i) Maximum local effort assistance;
(ii) State matching ratio;
(iii) Certified excess levy necessary to qualify for maximum local effort assistance; and
(iv) Projected local effort assistance allocation based on the superintendent of public instruction's estimate of certified excess levies for the next calendar year at the time of the notice.
(2) Prior to November 15 of each year, the superintendent of public instruction shall notify the county assessor and chairman of the board of county commissioners of each county of excess levy authority for the next calendar year for those school districts headquartered in the county.
(3) At the time of the January apportionment payment each year, the superintendent of public instruction shall notify each eligible school district of the amount of the school district's local effort assistance allocations for the year.
[Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). WSR 90-12-080 (Order 12), § 392-139-900, filed 6/1/90, effective 7/2/90; WSR 89-23-121 (Order 18), § 392-139-900, filed 11/22/89, effective 12/23/89; WSR 88-03-007 (Order 88-6), § 392-139-900, filed 1/8/88.]
392-139-901
Petitions for levy base adjustments.
School districts may request levy base adjustments as follows:
At any time prior to September 15 of the prior calendar year, two or more school districts may petition the superintendent of public instruction to transfer levy base revenues between school districts for revenues generated by nonresident students served in an interdistrict cooperative for which no transfer is made pursuant to WAC 392-139-330 or 392-139-340. The petition shall state the revenue account(s) and dollar amounts to be transferred to and from each district. Net transfers for all districts shall equal zero. The petition shall be signed by the superintendent or authorized official of each participating school district. If the superintendent of public instruction finds that revenues were generated by services to nonresident students each district's levy base shall be adjusted accordingly.
[Statutory Authority: RCW 84.52.0531(10) and 28A.150.290. WSR 96-19-037 (Order 96-13), § 392-139-901, filed 9/11/96, effective 10/12/96. Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). WSR 93-21-092 (Order 93-20), § 392-139-901, filed 10/20/93, effective 11/20/93.]
392-139-902
At any time prior to October 15 of the prior calendar year, a school district may request review of calculations made pursuant to this chapter. The request shall be in writing and shall be signed by the school district superintendent or authorized official. The superintendent of public instruction will review calculations and respond to the district on or before November 1.
[Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). WSR 93-21-092 (Order 93-20), § 392-139-902, filed 10/20/93, effective 11/20/93.]
392-139-905
Submission of revised assessed valuation data and recalculation.
Within fifteen days from the date of the notice provided pursuant to WAC 392-139-900(1), any school district may submit to the superintendent of public instruction revised assessed valuation data for taxes collected in the current calendar year. Revised assessed valuation data shall be documented in writing by the county assessor or assessors from the county or counties in which the school district is located. The superintendent of public instruction shall recalculate excess levy authority and local effort assistance based on the revised assessed valuation data and shall notify the school district submitting revised assessed valuation data and any other affected school districts of the results of the recalculation prior to November 1.
[Statutory Authority: RCW 84.52.0531(10) and 28A.41.170. WSR 90-12-080 (Order 12), § 392-139-905, filed 6/1/90, effective 7/2/90.]