reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-065 - Noncompliance with binding restrictions

Current through Register Vol. 24-14, July 15, 2024
If a school district fails to comply with any binding
				restrictions issued by the superintendent of public instruction pursuant to WAC
				392-123-060, or if a public
				charter school's authorizer deems the charter school has failed to comply with
				the superintendent's binding restrictions, the allocation of state funds for
				support of the school district or charter school may be withheld, pending an
				investigation of the reason for such noncompliance by the superintendent of
				public instruction. Written notice of the intent to withhold state funds, with
				reasons stated for this action, shall be made to the school district or charter
				school by the superintendent of public instruction before any portion of the
				state allocation is withheld.
Statutory Authority: RCW 28A.65.465. 80-06-043 (Order 80-16),
				  § 392-123-065, filed 5/13/80; Order 8-76, § 392-123-065, filed
				  7/23/76; Order 7-75, § 392-123-065, filed 12/22/75. Formerly WAC
				  392-30-110.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-070 - Overexpending and exceeding the budget

Current through Register Vol. 24-14, July 15, 2024
Total budgeted expenditures for each fund as adopted in the
				budget of a school district or charter school shall constitute the
				appropriations of the district or charter school for the budgeted fiscal year
				and the board of directors or charter school board shall be limited in the
				incurring of expenditures to the amount of each such appropriation. The board
				of directors shall incur no expenditures for any purpose in excess of the
				appropriation for each fund: Provided, That no board of directors or charter
				school board shall be prohibited from incurring expenditures for the payment of
				regular employees, for the necessary repairs and upkeep of the school plant,
				for the purchase of books and supplies, and for their participation in joint
				purchasing agencies authorized in
				RCW
				28A.320.080 during the interim while the
				budget is being settled under WAC
				392-123-080: Provided further,
				That transfers between budget classes may be made by the school district's
				chief administrative officer or finance officer, subject to such restrictions
				as may be imposed by the school district board of directors.
Directors, officers or employees of school districts who
				knowingly or negligently violate or participate in a violation of this section
				by the incurring of expenditures in excess of any appropriation(s) shall be
				held civilly liable, jointly and severally, for such expenditures in excess of
				such appropriation(s), including consequential damages following therefrom, for
				each such violation. If as a result of any civil or criminal action the
				violation is found to have been done knowingly, such director, officer, or
				employee who is found to have participated in such breach shall immediately
				forfeit his office or employment, and the judgment in any such action shall so
				provide.
Nothing in this section shall be construed to limit the duty of
				the attorney general to carry out the provisions of
				RCW
				43.09.260, as now or hereafter
				amended.
Statutory Authority: 1990 c 33. 90-16-002 (Order 18), §
				  392-123-070, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW
				  28A.65.465. 83-21-027 (Order 83-12), § 392-123-070, filed 10/10/83; Order
				  8-76, § 392-123-070, filed 7/23/76; Order 7-75, § 392-123-070, filed
				  12/22/75. Formerly WAC 392-30-130.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-073 - Budget extensions-Public charter schools

Current through Register Vol. 24-14, July 15, 2024
If in a public charter school it becomes necessary to increase
				the amount of the appropriation, the charter school board, before incurring
				expenditures in excess of expenditures therefor, shall adopt a resolution
				stating the facts and the estimated amount of appropriation to meet it.
Such resolution shall be voted on at a public meeting, notice
				to be given in the manner provided in WAC
				392-123-054. Its introduction and
				passage shall require the vote of a majority of all members of the charter
				school board.
Any person may appear at the meeting at which the appropriation
				resolution is to be voted on and be heard for or against the adoption
				thereof.
One copy of all adopted appropriation resolutions shall be
				filed with the superintendent of public instruction. Another copy shall be
				filed with the charter school's authorizer, as defined in
				RCW
				28A.710.010. The final date for adopting
				appropriation resolutions extending budgets shall be the close of business on
				August 31st or the last business day prior to August 31st if August 31st occurs
				on a nonbusiness day. Each copy of all appropriation resolutions filed shall
				have attached a copy of the charter school's latest budget status report. The
				revised budget shall be in the format prescribed by the superintendent of
				public instruction and shall be prepared in accordance with instructions
				provided by the superintendent of public instruction. Any appropriation
				resolution adopted after the date specified in this section shall be null and
				void. Any appropriation resolution adopted after the current appropriation
				level has been exceeded shall be null and void to the extent that the current
				appropriation level has been exceeded.
The superintendent of public instruction's review of budget
				extensions shall consist of data entry and edit, review of revenues and
				reserved and unreserved fund balances for accuracy, appropriateness of
				expenditures, and determination of whether or not the budget extension is in
				compliance with this chapter, state statutory law, and budget instructions
				issued by the superintendent of public instruction.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-074 - Effective date of appropriation resolutions

Current through Register Vol. 24-14, July 15, 2024
The effective date of appropriation resolutions are as
				follows:
First-Class Districts
Second-Class Districts
Public Charter Schools
Resolutions adopted pursuant to WAC
						392-123-054.
12:00 a.m. September 1.
12:00 a.m. September 1 or when approved by the budget
						review committee, whichever is later.
12:00 a.m. September 1.
Resolutions adopted pursuant to WAC
						392-123-071,
						392-123-072 and
						392-123-073.
When adopted by the school district board of directors.
When approved by the superintendent of public instruction.
When adopted by the charter school board.
Statutory Authority:
				  RCW
				  28A.505.140 and H.B. 1224. 92-03-024 (Order
				  92-02), § 392-123-074, filed 1/7/92, effective 2/7/92. Statutory
				  Authority: RCW 28A.65.465. 80-06-043 (Order 80-16), § 392-123-074, filed
				  5/13/80.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-076 - Identification of balanced budget

Current through Register Vol. 24-14, July 15, 2024
For each fund contained in the school district or charter
				school budget the estimated expenditures for the budgeted fiscal period must
				not be greater than the total of the estimated revenues for the budgeted fiscal
				period, plus the estimated fund balance at the beginning of the budgeted fiscal
				period, less the estimated reserved fund balance at the end of the budgeted
				fiscal period and, where appropriate, the projected revenue from receivables
				collectible in future periods as approved by the superintendent of public
				instruction for inclusion in the budget.
The proceeds of any loan must not be used to balance the budget
				of the borrowing fund.
Statutory Authority: RCW 28A.41.170, 28A.65.465 and
				  28A.41.055. 85-15-110 (Order 85-3), § 392-123-076, filed 7/24/85.
				  Statutory Authority: RCW 28A.65.465. 83-21-027 (Order 83-12), §
				  392-123-076, filed 10/10/83; 80-06-043 (Order 80-16), § 392-123-076, filed
				  5/13/80; Order 8-76, § 392-123-076, filed
				  7/23/76.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-077 - Termination of appropriations

Current through Register Vol. 24-14, July 15, 2024
All appropriations shall lapse at the end of the school
				district or charter school fiscal year. At the expiration of said period all
				appropriations of said period shall become null and void and any claim
				presented thereafter against any such appropriation for the fiscal period just
				closed shall be provided for in the appropriations for the ensuing fiscal
				period.
Statutory Authority: RCW 28A.65.465. 80-06-043 (Order 80-16),
				  § 392-123-077, filed 5/13/80; Order 8-76, § 392-123-077, filed
				  7/23/76.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-078 - Review of first-class school district budgets and budget extensions

Current through Register Vol. 24-14, July 15, 2024
Annual budgets of first-class school districts shall be
				reviewed by the educational service district prior to adoption by the school
				district board of directors.
The educational service district shall notify each of its
				first-class school districts of any problems noted during the review prior to
				adoption of the budget by the school district.
Budgets and budget extensions adopted by first-class school
				districts shall be reviewed by the educational service district prior to filing
				these documents with the superintendent of public instruction.
Said reviews shall include but not be limited to completion of
				data entry and edit, review of revenues and reserved and unreserved fund
				balances for accuracy, appropriateness of expenditures and determination of
				whether or not the budget or budget extension is in compliance with this
				chapter, state statutory law and budget instructions issued by the
				superintendent of public instruction.
The educational service district shall notify the district of
				all problems noted in the review and the due date for correction of the
				problems. Should the school district fail to meet the due date for correction,
				the educational service district shall notify the superintendent of public
				instruction. The superintendent of public instruction shall proceed in the
				manner prescribed in WAC
				392-123-080 through
				392-123-105.
Statutory Authority: RCW 28A.505.040. 96-09-001 (Order
				  96-06), § 392-123-078, filed 4/3/96, effective 5/4/96. Statutory
				  Authority:
				  RCW
				  28A.505.140 and H.B. 1224. 92-03-024 (Order
				  92-02), § 392-123-078, filed 1/7/92, effective 2/7/92. Statutory
				  Authority: RCW 28A.65.465. 87-15-067 (Order 87-7), § 392-123-078, filed
				  7/16/87. Statutory Authority: RCW 28A.41.170, 28A.65.465 and 28A.41.055.
				  85-15-110 (Order 85-3), § 392-123-078, filed 7/24/85. Statutory Authority:
				  RCW 28A.65.465. 83-21-027 (Order 83-12), § 392-123-078, filed 10/10/83;
				  80-06-043 (Order 80-16), § 392-123-078, filed
				  5/13/80.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-079 - Review of second-class district budgets and budget extensions

Current through Register Vol. 24-14, July 15, 2024
Annual budgets of second-class school districts shall be
				reviewed by the educational service district prior to adoption by the school
				district board of directors.
Educational service districts shall notify each of its
				second-class school districts of any problems noted during the review prior to
				adoption of the budget by the board of directors.
Review of second-class school district adopted budgets shall be
				performed by the educational service districts. Said reviews shall include, but
				not be limited to, completion of data entry and edit, review of revenues and
				reserved and unreserved fund balances for accuracy, appropriateness of
				expenditures and determination of whether or not the budget is in compliance
				with this chapter, state statutory law, and budget instructions issued by the
				superintendent of public instruction.
The educational service district will notify the district of
				all problems noted during the review. The educational service district shall
				attempt to have the problems corrected prior to submission of the budget to the
				superintendent of public instruction.
The superintendent of public instruction shall conduct meetings
				with representatives of the educational service district and/or school district
				as deemed necessary to correct problems and to fix and approve the amount of
				appropriation from each fund of the budget as prescribed in
				RCW
				28A.505.070 and WAC
				392-123-054.
Review of budget extensions shall consist of data entry and
				edit, review of revenues and reserved and unreserved fund balances for
				accuracy, appropriateness of expenditures, and determination of whether or not
				the budget extension is in compliance with this chapter, state statutory law,
				and budget instructions issued by the superintendent of public instruction.
				Approval of budget extensions shall be in accordance with WAC
				392-123-072.
Statutory Authority: RCW 28A.505.040. 96-09-001 (Order
				  96-06), § 392-123-079, filed 4/3/96, effective 5/4/96. Statutory
				  Authority:
				  RCW
				  28A.505.140 and H.B. 1224. 92-03-024 (Order
				  92-02), § 392-123-079, filed 1/7/92, effective 2/7/92. Statutory
				  Authority: 1990 c 33. 90-16-002 (Order 18), § 392-123-079, filed 7/19/90,
				  effective 8/19/90. Statutory Authority: RCW 28A.41.170, 28A.65.465 and
				  28A.41.055. 85-15-110 (Order 85-3), § 392-123-079, filed 7/24/85.
				  Statutory Authority: RCW 28A.65.465. 83-21-027 (Order 83-12), §
				  392-123-079, filed 10/10/83. Statutory Authority: RCW 28A.41.170, 28A.41.055
				  and 28A.65.465. 81-20-007 (Order 81-18), § 392-123-079, filed 9/24/81.
				  Statutory Authority: RCW 28A.65.465. 80-06-043 (Order 80-16), §
				  392-123-079, filed 5/13/80.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-0795 - Review of public charter school budgets

Current through Register Vol. 24-14, July 15, 2024
The superintendent of public instruction shall review a
				charter school's adopted annual budget following the charter school board's
				submission of the budget to the superintendent of public instruction and the
				charter school's authorizer under WAC
				392-123-054. The review shall
				include, but not be limited to, completion of data entry and edit, review of
				revenues and unreserved fund balances for accuracy, appropriateness of
				expenditures, and determination of whether or not the budget is in compliance
				with this chapter, state statutory law, and budget instructions issued by the
				superintendent of public instruction.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-080 - Budget determined to be unsound after superintendent's review

Current through Register Vol. 24-14, July 15, 2024
If the superintendent of public instruction determines that
				the budget of any school district does not comply with this chapter and/or the
				provisions of state statutory law applicable to school district budgets, the
				superintendent shall provide written notice of such determination to the board
				of directors of the district.
If the superintendent of public instruction determines that the
				budget of any charter school does not comply with this chapter and/or the
				provisions of state statutory law applicable to charter school budgets, the
				superintendent shall provide written notice of such determination to the
				charter school board and the charter school's authorizer.
Order 8-76, § 392-123-080, filed 7/23/76; Order 7-75,
				  § 392-123-080, filed 12/22/75. Formerly WAC
				  392-30-150.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-095 - Budget as noncompliant and unsound

Current through Register Vol. 24-14, July 15, 2024
A school district shall submit a revised budget within thirty
				days following the date the superintendent of public instruction issues a
				written notice requiring the district to do so. The revised budget shall comply
				with state statutory law and this chapter.
Statutory Authority: RCW 28A.65.465. 83-21-027 (Order 83-12),
				  § 392-123-095, filed 10/10/83; 80-06-043 (Order 80-16), §
				  392-123-095, filed 5/13/80; Order 8-76, § 392-123-095, filed 7/23/76;
				  Order 7-75, § 392-123-095, filed 12/22/75. Formerly WAC
				  392-30-180.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-100 - Revised budget as not submitted or noncompliant

Current through Register Vol. 24-14, July 15, 2024
If a school district fails or refuses to submit a revised
				budget at the direction of the superintendent of public instruction which
				complies with state statutory law and this chapter, the matter shall be
				submitted to the state board of education. Written notification of the
				superintendent's intention to submit the matter to the state board shall be
				made to the board of directors and administration of the school district and to
				the educational service district superintendent.
If a charter school fails or refuses to submit a revised budget
				at the direction of the superintendent of public instruction which complies
				with state statutory law and this chapter, the superintendent will provide
				written notice of the charter school's failure or refusal to the charter
				school's authorizer.
Order 8-76, § 392-123-100, filed 7/23/76; Order 7-75,
				  § 392-123-100, filed 12/22/75. Formerly WAC
				  392-30-190.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-105 - State board of education action regarding missing or noncompliant budget

Current through Register Vol. 24-14, July 15, 2024
The state board of education shall be provided written
				notification of the superintendent of public instruction's determination and
				shall meet to adopt a financial plan to operate the district. The plan adopted
				by the state board shall be in effect until a revised budget which complies
				with state statutory law and this chapter is adopted and submitted by the
				district.
Order 8-76, § 392-123-105, filed 7/23/76; Order 7-75,
				  § 392-123-105, filed 12/22/75. Formerly WAC
				  392-30-200.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-110 - Monthly financial statements and reports prepared by school district administration

Current through Register Vol. 24-14, July 15, 2024
Monthly financial statements and reports shall be prepared by
				the administration of each school district or charter school on a monthly basis
				as required by this chapter. The reports shall contain the most current
				information available at the time of preparation. The purpose of these
				financial reports shall be to provide the board of directors of the district or
				charter school board with certain financial information necessary for the
				proper financial management of the district or charter school. All monthly
				reports shall be made available by the administration of a district or charter
				school to each member of the board of directors of the district or charter
				school board and to any person or organization upon request pursuant to the
				policies of the board of directors. A district or charter school shall provide
				the superintendent of public instruction with any of the required reports upon
				request.
Order 8-76, § 392-123-110, filed 7/23/76; Order 7-75,
				  § 392-123-110, filed 12/22/75. Formerly WAC
				  392-30-210.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-115 - Monthly budget status reports

Current through Register Vol. 24-14, July 15, 2024
A monthly budget status report for each fund shall be prepared
				by the administration of each school district and charter school; and a copy of
				the most current budget status reports shall be provided to each member of the
				board of directors of the district or charter school board at the board's
				regular monthly meeting. The report shall contain the most current approved
				budget amounts by summary level accounts and the fund balance at the beginning
				and end of the period being analyzed. State Form F-198, which is entitled
				"budget status report," is an example of the type and level of information
				necessary for this report. Also, as a part of the budget status report, the
				administration shall provide each member of the board of directors or charter
				school board with a brief written explanation of any significant deviations in
				revenue and/or expenditure projections that may affect the financial status of
				the district or charter school. If deemed necessary by the superintendent of
				public instruction, and upon written notice to the district or charter school
				by the superintendent of public instruction, (1) a school district shall file a
				monthly budget status report for one or more funds along with other financial
				information shall be filed with either the educational service district
				superintendent or the superintendent of public instruction or both for the
				period of time set forth in such notice, or (2) a charter school shall file a
				monthly budget status report for one or more funds along with other financial
				information with the superintendent of public instruction for the period of
				time set forth in such notice.
Statutory Authority:
				  RCW
				  28A.505.140 and H.B. 1224. 92-03-024 (Order
				  92-02), § 392-123-115, filed 1/7/92, effective 2/7/92. Statutory
				  Authority: RCW 28A.41.170, 28A.65.465 and 28A.41.055. 85-15-110 (Order 85-3),
				  § 392-123-115, filed 7/24/85. Statutory Authority: RCW 28A.65.465.
				  83-21-027 (Order 83-12), § 392-123-115, filed 10/10/83. Statutory
				  Authority: RCW 28A.41.170, 28A.41.055 and 28A.65.465. 81-20-007 (Order 81-18),
				  § 392-123-115, filed 9/24/81. Statutory Authority: RCW 28A.65.465.
				  80-06-043 (Order 80-16), § 392-123-115, filed 5/13/80; Order 8-76, §
				  392-123-115, filed 7/23/76; Order 7-75, § 392-123-115, filed 12/22/75.
				  Formerly WAC 392-30-220.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-120 - Statement of financial condition-Financial position of the school district

Current through Register Vol. 24-14, July 15, 2024
The administration of each school district and charter school
				shall be required to provide the board of directors of the district or charter
				school board with a statement of financial condition monthly. The "statement of
				revenues, expenditures and changes in fund balance" in state Form F-196, is an
				example of the type of format and level of information necessary for this
				report.
Statutory Authority:
				  RCW
				  28A.505.140 and H.B. 1224. 92-03-024 (Order
				  92-02), § 392-123-120, filed 1/7/92, effective 2/7/92. Statutory
				  Authority: RCW 28A.65.465. 83-21-027 (Order 83-12), § 392-123-120, filed
				  10/10/83. Statutory Authority: RCW 28A.41.170, 28A.41.055 and 28A.65.465.
				  81-20-007 (Order 81-18), § 392-123-120, filed 9/24/81; Order 8-76, §
				  392-123-120, filed 7/23/76; Order 7-75, § 392-123-120, filed 12/22/75.
				  Formerly WAC 392-30-230.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-125 - Personnel budget status report

Current through Register Vol. 24-14, July 15, 2024
Each school district and charter school shall maintain the
				capability to prepare a monthly personnel status report according to the
				schedule set forth for monthly budget status reports in WAC
				392-123-115. This report shall
				display the combined responsibilities of the district's or charter school's
				administrative staff for personnel management and budget control and shall
				indicate the status of expenditures and commitments for salaries and wages. The
				report shall also indicate the number of certificated and classified positions
				planned in the budget and the amount of funds budgeted for those positions,
				summarized by program and/or responsibility area. The number of positions
				actually filled and the amount of funds actually expended and encumbered in
				support of these positions shall also be displayed in a manner that can be
				compared with budget. Any significant variance between budgeted positions and
				actual should be explained. The personnel budget status report shall be
				provided to the superintendent of public instruction or the board of directors
				of the district or charter school board within ten days from the date of such
				request from either the superintendent or board. A district's board of
				directors or a charter school board may use the personnel status report in
				conjunction with a monthly budget status report and the statement of financial
				condition to manage the financial position of the district.
Statutory Authority: RCW 28A.41.170, 28A.65.465 and
				  28A.41.055. 85-15-110 (Order 85-3), § 392-123-125, filed 7/24/85;
				  81-20-007 (Order 81-18), § 392-123-125, filed 9/24/81; Order 8-76, §
				  392-123-125, filed 7/23/76; Order 7-75, § 392-123-125, filed 12/22/75.
				  Formerly WAC 392-30-240.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-132 - Reconciliation of monthly county treasurers' statements to district records

Current through Register Vol. 24-14, July 15, 2024
Every school district shall reconcile amounts reported by the
				county treasurer with the district records for all funds. Any differences shall
				be noted and adjustments to school district records shall be made if
				necessary.
Statutory Authority: RCW 28A.150.290(2). 12-09-005, §
				  392-123-132, filed 4/5/12, effective 5/6/12; Order 8-76, § 392-123-132,
				  filed 7/23/76.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-135 - Interfund loans-Definition

Current through Register Vol. 24-14, July 15, 2024
An interfund loan is considered to be a temporary loan of
				moneys between one school district fund and another. An interfund loan is not
				considered to be an investment pursuant to the provisions of
				RCW
				28A.320.320.
Statutory Authority: 1990 c 33. 90-16-002 (Order 18), §
				  392-123-135, filed 7/19/90, effective 8/19/90; Order 8-76, § 392-123-135,
				  filed 7/23/76; Order 7-75, § 392-123-135, filed 12/22/75. Formerly WAC
				  392-30-260.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-140 - Interfund loans allowable

Current through Register Vol. 24-14, July 15, 2024
Loans are allowable to the general fund, the transportation
				vehicle fund, the capital projects fund and the debt service fund of school
				districts. Loans are allowable from the general fund and the capital projects
				fund. Loans shall not be made to the detriment of any function or project for
				which the fund was established.
Statutory Authority: RCW 28A.65.465. 83-21-027 (Order 83-12),
				  § 392-123-140, filed 10/10/83; 82-19-048 (Order 82-13), §
				  392-123-140, filed 9/14/82. Statutory Authority: RCW 28A.41.170, 28A.41.055 and
				  28A.65.465. 81-20-007 (Order 81-18), § 392-123-140, filed 9/24/81; Order
				  8-76, § 392-123-140, filed 7/23/76; Order 7-75, § 392-123-140, filed
				  12/22/75. Formerly WAC 392-30-270.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-141 - Effective date

Current through Register Vol. 24-14, July 15, 2024
Amendatory sections WAC
				392-123-005,
				392-123-010, 392-123-051,
				392-123-054,
				392-123-055,
				392-123-071,
				392-123-072,
				392-123-079,
				392-123-115,
				392-123-120,
				392-123-125 and
				392-123-140 shall become
				effective on September 1, 1981.
Statutory Authority: RCW 28A.41.170, 28A.41.055 and
				  28A.65.465. 81-20-007 (Order 81-18), § 392-123-141, filed 9/24/81.
Reviser's note:
The effective date referred to
				  in this section applies to Emergency Order 81-6, filed July 22, 1981, as
				  published in Washington State Register
				  81-15-086.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-145 - Interfund loans - Identification of temporary loans

Current through Register Vol. 24-14, July 15, 2024
A temporary loan is considered to be a loan which is completely
				liquidated in less than one year.
Statutory Authority: RCW 28A.65.465. 87-09-019 (Order 87-3),
				  § 392-123-145, filed 4/6/87; Order 8-76, § 392-123-145, filed
				  7/23/76; Order 7-75, § 392-123-145, filed 12/22/75. Formerly WAC
				  392-30-280.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-150 - Interfund loans - Payment of interest

Current through Register Vol. 24-14, July 15, 2024
Interest shall be charged by the loaning fund to be paid by the
				borrowing fund. The rate of interest shall be not less than the current warrant
				interest rate prevailing in the county in which the school district is
				considered to be located. The interest shall be credited to the loaning fund
				and shall not be transferred to any other fund.
Order 8-76, § 392-123-150, filed 7/23/76; Order 7-75,
				  § 392-123-150, filed 12/22/75. Formerly WAC
				  392-30-290.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-155 - Interfund loans - Full disclosure on financial statements

Current through Register Vol. 24-14, July 15, 2024
Financial reports of each school district, including the
				monthly financial reports provided to the board of directors of the district,
				shall specify all outstanding interfund loans and all interest charges
				involved. The proceeds of any interfund loan shall not be used to balance the
				budget of the borrowing fund.
Order 8-76, § 392-123-155, filed 7/23/76; Order 7-75,
				  § 392-123-155, filed 12/22/75. Formerly WAC
				  392-30-300.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-160 - Interfund loans - Board resolution adopted - Contents

Current through Register Vol. 24-14, July 15, 2024
The board of directors of a school district shall adopt a
				resolution before any interfund loan transaction may take place. The resolution
				shall 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.
Order 8-76, § 392-123-160, filed 7/23/76; Order 7-75,
				  § 392-123-160, filed 12/22/75. Formerly WAC
				  392-30-310.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-165 - Contractual liability extending beyond end of fiscal period

Current through Register Vol. 24-14, July 15, 2024
The board of directors of any school district may enter into
				contracts for their respective districts with public and private persons,
				organizations, and entities for the following purposes:
(1) To rent or lease building space and
			 portable buildings for periods not exceeding ten years in duration;
			 and
(2)To rent security systems,
			 computers, and other equipment or have maintained and repaired security
			 systems, computers and other equipment for periods not exceeding five years in
			 duration.
The budget for each fund of each school district shall contain
				a schedule which identifies that portion of each contractual liability incurred
				pursuant to
				RCW
				28A.335.170 which extends beyond the fiscal
				period being budgeted. Said schedule shall list for each such contractual
				liability a brief description, the accounting code, the beginning and ending
				dates, the total dollar amount, and the estimated dollar amount extending
				beyond the end of the fiscal period being budgeted.
Statutory Authority: 1990 c 33. 90-16-002 (Order 18), §
				  392-123-165, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW
				  28A.65.465 and 28A.58.131. 78-08-035 (Order 4-78), § 392-123-165, filed
				  7/18/78.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-170 - Proceeds from the sale of school district real property

Current through Register Vol. 24-14, July 15, 2024
Pursuant to
				RCW
				28A.335.130 the proceeds from any sale of
				school district real property by a board of directors shall be deposited to the
				debt service fund and/or the capital projects fund, except for amounts required
				to be expended for the costs associated with the sale of such property, which
				moneys may be deposited into the fund from which the expenditure was
				incurred.
Statutory Authority: 1990 c 33. 90-16-002 (Order 18), §
				  392-123-170, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW
				  28A.65.465. 83-21-027 (Order 83-12), § 392-123-170, filed
				  10/10/83.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-175 - Proceeds from the lease, rental or occasional use of surplus property

Current through Register Vol. 24-14, July 15, 2024
Pursuant to
				RCW
				28A.335.060 each school district's board of
				directors shall deposit moneys derived from the lease, rental or occasional use
				of surplus school property as follows:
(1) Moneys derived from real property shall
			 be deposited into the district's debt service fund and/or capital projects fund
			 except for:
(a) Moneys required to be expended
			 for general maintenance, utility, insurance costs, and any other costs
			 associated with the lease or rental of such property, which money shall be
			 deposited in the district's general fund; or
(b) At the option of the board, after
			 evaluating the sufficiency of the school district's capital projects fund for
			 purposes of meeting demands for new construction and improvements, moneys
			 derived from the lease or rental of real property may be deposited into the
			 district's general fund to be used exclusively for nonrecurring costs related
			 to operating school facilities, including, but not limited to, expenses for
			 maintenance;
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-180 - Bond proceeds

Current through Register Vol. 24-14, July 15, 2024
Money derived from the sale of bonds, including interest
				earnings thereof, shall be deposited in the capital projects fund, the
				transportation vehicle fund, the general fund, or the debt service fund, as
				applicable, and may only be used by school districts for the purposes as
				enumerated in
				RCW
				28A.530.010.
Accrued interest paid for bonds sold shall be deposited in the
				debt service fund.
Statutory Authority: Chapter 28A.530 RCW and HB 1224.
				  91-23-043 (Order 26), § 392-123-180, filed 11/14/91, effective 12/15/91.
				  Statutory Authority: 1990 c 33. 90-16-002 (Order 18), § 392-123-180, filed
				  7/19/90, effective 8/19/90. Statutory Authority: RCW 28A.65.465. 83-21-027
				  (Order 83-12), § 392-123-180, filed
				  10/10/83.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-005 - Authority

Current through Register Vol. 24-14, July 15, 2024
The authority for this chapter is
				RCW
				28A.300.165 which authorizes the
				superintendent of public instruction to adopt rules and regulations for the
				implementation of chapter 28A.150 RCW.
Statutory Authority: RCW 28A.150.310. 09-21-020, §
				  392-124-005, filed 10/9/09, effective
				  11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-010 - Purpose

Current through Register Vol. 24-14, July 15, 2024
The purpose of this chapter is to establish policies and
				procedures for the distribution of state moneys to school districts or state
				agencies for the National Guard youth challenge program authorized by
				RCW
				28A.150.310.
Statutory Authority: RCW 28A.150.290(1). 13-05-051, §
				  392-124-010, filed 2/13/13, effective 3/16/13. Statutory Authority:
				  RCW
				  28A.150.310. 09-21-020, § 392-124-010,
				  filed 10/9/09, effective 11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-020 - Definition - National Guard youth challenge

Current through Register Vol. 24-14, July 15, 2024
National Guard youth challenge means an alternative program
				that is operated in conjunction with the military department as defined in 2SHB
				1646 in the 2002 legislative session. For the purposes of funding, the National
				Guard youth challenge program shall be defined as a separate and unique
				entity.
Statutory Authority: RCW 28A.150.310. 09-21-020, §
				  392-124-020, filed 10/9/09, effective
				  11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-030 - Definition - State average rate

Current through Register Vol. 24-14, July 15, 2024
For the purpose of this chapter, the state average rate for
				basic and vocational programs shall be those rates established annually for the
				running start program.
Statutory Authority: RCW 28A.150.310. 09-21-020, §
				  392-124-030, filed 10/9/09, effective
				  11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-035 - Definition - State average rate free and reduced price lunch program

Current through Register Vol. 24-14, July 15, 2024
For the purpose of this chapter, the state average rate for the
				free and reduced price lunch program shall be the statewide average of all
				students of all districts participating in the free and reduced price lunch
				program as reported to the superintendent of public
				instruction.
Statutory Authority: RCW 28A.150.310. 09-21-020, §
				  392-124-035, filed 10/9/09, effective
				  11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-040 - Definition - Form P-223YC

Current through Register Vol. 24-14, July 15, 2024
"Form P-223YC" means the report of enrollment for students
				enrolled in a National Guard youth challenge program submitted monthly by the
				hosting school district(s) or state agency to the superintendent of public
				instruction for the school year for the purpose of calculating the program
				allocations.
The count dates for the National Guard youth challenge program
				shall be:
(1) The fourth day of school
			 in the months of January and July, or the start of the term of the educational
			 program; and
(2) The first day of
			 school in the months of February through June and the months of August through
			 December.
Statutory Authority: RCW 28A.150.290(1). 13-05-051, §
				  392-124-040, filed 2/13/13, effective 3/16/13. Statutory Authority:
				  RCW
				  28A.150.310. 09-21-020, § 392-124-040,
				  filed 10/9/09, effective 11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-050 - Definition - Full-time equivalency

Current through Register Vol. 24-14, July 15, 2024
For the purposes of this chapter, full-time equivalency is
				calculated as a 1.0 FTE for every one hundred hours of instruction each month
				in a course of study as defined in WAC
				392-121-107, a course of study
				shall encompass that instruction which will generate credit towards a high
				school diploma when successfully completed. Students who participate in more
				than one hundred hours may be counted for more than a 1.0 FTE. FTE shall be
				rounded to two decimal places (e.g., 1.725 would be reported as
				1.73).
Statutory Authority: RCW 28A.150.310. 09-21-020, §
				  392-124-050, filed 10/9/09, effective
				  11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-060 - Definition - Annual average full-time equivalency

Current through Register Vol. 24-14, July 15, 2024
For the purposes of this chapter, annual average full-time
				equivalency shall be calculated by taking the annual total of full-time
				equivalent students enrolled on the twelve count dates of the school year and
				reported to the superintendent of public instruction Form P-223YC for the
				months of September through August divided by ten. This calculation applies to
				the reporting of basic education and vocational students.
Statutory Authority: RCW 28A.150.290(1). 13-05-051, §
				  392-124-060, filed 2/13/13, effective 3/16/13. Statutory Authority:
				  RCW
				  28A.150.310. 09-21-020, § 392-124-060,
				  filed 10/9/09, effective 11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-070 - Definition - Headcount

Current through Register Vol. 24-14, July 15, 2024
For the purposes of this chapter students may be counted for a
				maximum of one headcount for basic education, special education, or bilingual
				education. A student who participates in more than one of these educational
				opportunities shall be counted for a maximum of one headcount under each
				separate category.
Statutory Authority: RCW 28A.150.310. 09-21-020, §
				  392-124-070, filed 10/9/09, effective
				  11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-080 - Definition - Annual average headcount

Current through Register Vol. 24-14, July 15, 2024
For the purposes of this chapter, annual average headcount
				shall be calculated by taking the annual total of the monthly headcounts as
				reported on Form P-223YC for the months of September through August divided by
				ten. This calculation applies to the reporting of basic education, special
				education, and bilingual education students.
Statutory Authority: RCW 28A.150.290(1). 13-05-051, §
				  392-124-080, filed 2/13/13, effective 3/16/13. Statutory Authority:
				  RCW
				  28A.150.310. 09-21-020, § 392-124-080,
				  filed 10/9/09, effective 11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-090 - Definition - Eligible student

Current through Register Vol. 24-14, July 15, 2024
An eligible student shall be one who:
(1) Is likely to be expelled or is enrolled
			 in a school district but has been suspended;
(2) Is academically at risk; or
(3) Has been subject to repeated disciplinary
			 actions due to behavioral problems.
Statutory Authority: RCW 28A.150.310. 09-21-020, §
				  392-124-090, filed 10/9/09, effective
				  11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-100 - Definition - Apportionment

Current through Register Vol. 24-14, July 15, 2024
Apportionment shall be paid to the school district or state
				agency operating the National Guard youth challenge program pursuant to chapter
				28A.510 RCW.
Statutory Authority: RCW 28A.150.290(1). 13-05-051, §
				  392-124-100, filed 2/13/13, effective 3/16/13. Statutory Authority:
				  RCW
				  28A.150.310. 09-21-020, § 392-124-100,
				  filed 10/9/09, effective 11/9/09.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-124 - Finance - National Guard youth challenge apportionment › Section 392-124-110 - Definition - Apportionment allocation

Current through Register Vol. 24-14, July 15, 2024
The apportionment allocation shall be based and made consistent
				with state funding formulas with the following items set as:
(1) The basic education funding rate shall be
			 the basic state average rate as defined in WAC
			 392-124-030.
(2) The vocational education funding rate
			 shall be the vocational state average rate as defined in WAC
			 392-124-030.
(3) The special education rate shall be
			 93.09% of the basic state average rate as defined in WAC
			 392-124-030 with the number of
			 funded special education headcount limited to 12.7% of the reported basic
			 education headcount.
(4) Funding
			 under the following categorical programs shall use the legislative provided
			 formulas and rates. Categorical programs are subject to legislative allotment
			 and program standards and include:
(a) Highly
			 capable;
(b) Bilingual;
(c) Learning assistance - Shall use the
			 statewide average for the free and reduced price lunch rate.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-003 - Authority

Current through Register Vol. 24-14, July 15, 2024
The authority for this chapter is
				RCW
				28A.310.330 which authorizes the
				superintendent of public instruction to promulgate rules and regulations for
				the adoption of budgeting procedures for educational service districts modeled
				after the statutory procedure for school districts.
Statutory Authority: 1990 c 33. 90-16-002 (Order 18), §
				  392-125-003, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW
				  28A.21.135. 84-13-022 (Order 84-12), § 392-125-003, filed
				  6/13/84.