Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-123 - Finance-School district budgeting › Section 392-123-053 - Budget contents

Current through Register Vol. 24-14, July 15, 2024
Each school district or charter school that anticipates being
				an operating district or charter school in the common school system of the
				state during the following fiscal year shall prepare a budget. For districts
				anticipating consolidation or annexation, separate budgets shall be prepared
				pending official consolidation or annexation proceedings.
Every school district and charter school budget shall be
				prepared, submitted and adopted in the format prescribed by the superintendent
				of public instruction. The budget classifications contained in said format
				shall be in accordance with the accounting manual for public school districts,
				published by the superintendent of public instruction and the state auditor.
				Budgets prepared and adopted in a format other than that prescribed by the
				superintendent of public instruction shall not be official and will have no
				legal effect.
All items on the budget form shall be completed correctly in
				accordance with instructions provided by the superintendent of public
				instruction before the budget is presented for hearing review and approval.
				Information pertaining to budget development which is not available at the time
				of budget preparation shall be estimated using the most current and reliable
				information available.
The budget shall set forth the estimated revenues for the
				budgeted fiscal year, the estimated revenues for the fiscal year current at the
				time of budget preparation, the actual revenues for the last completed fiscal
				year, and the reserved and unreserved fund balances for each year. The
				estimated revenues from all sources for the ensuing fiscal year shall not
				include any revenue not anticipated to be available during that fiscal year:
				Provided, That school districts and charter schools, pursuant to WAC
				392-123-060 can be granted
				permission by the superintendent of public instruction to include as revenues
				in their budgets, receivables collectible in future fiscal years.
Any budget or appropriation adopted by the school district
				board of directors or charter school board that contains estimated expenditures
				in excess of the total of estimated revenue for the budgeted fiscal year plus
				estimated fund balance at the beginning of the budgeted fiscal year less ending
				reserve fund balance for the budgeted year without written permission from the
				superintendent of public instruction shall be null and void and shall not be
				considered an appropriation.
The school district or charter school budget shall set forth by
				detailed items or classes the estimated expenditures for the budgeted fiscal
				year, the estimated expenditures for the fiscal year current at the time of
				budget preparation, and the actual expenditures for the last completed fiscal
				year. Total salary amounts, full-time equivalents and the high, low and average
				annual salaries shall be displayed by each job classification within each
				activity within each program. If individual salaries within each position title
				are not displayed, districts shall provide individual salaries together with
				the position title of the recipient and the total salary amounts budgeted for
				each program upon request. Salary schedules shall be displayed. In districts
				or, when applicable, charter schools where negotiations have not been
				completed, the district or charter school may budget the salaries at the
				current year's rate and restrict fund balance for the amount of anticipated
				increase in salaries, so long as an explanation shall be attached to the budget
				on such restriction of fund balance.
Statutory Authority: RCW 28A.65.465. 83-21-027 (Order 83-12),
				  § 392-123-053, filed 10/10/83; 80-06-043 (Order 80-16), §
				  392-123-053, filed 5/13/80; Order 8-76, § 392-123-053, filed
				  7/23/76.