reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-005 - Purposes

Current through Register Vol. 24-14, July 15, 2024
The purposes of this chapter are to implement
				RCW
				28A.310.330 through
				28A.310.460 and establish
				budgeting procedures governing educational service districts.
Statutory Authority: 1990 c 33. 90-16-002 (Order 18), §
				  392-125-005, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW
				  28A.21.135 et seq. 79-07-005 (Order 1-79), § 392-125-005, filed 6/7/79;
				  Order 8-76, § 392-125-005, filed 7/23/76; Order 7-75, § 392-125-005,
				  filed 12/22/75. Formerly WAC
				  392-31-010.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-010 - Principles of accounting

Current through Register Vol. 24-14, July 15, 2024
In all cases, the budgeting and accounting systems of
				educational service districts shall be governed by generally accepted
				accounting principles modified where necessary by statute and/or this chapter.
The Accounting Manual for Educational Service Districts
shall
				govern the accounting system of educational service districts and is hereby
				incorporated into this chapter by this reference. Prior to any revision
				thereof, the superintendent of public instruction shall publish notice of such
				proposed action and shall hold at least one public hearing.
Statutory Authority: Chapter 28A.150 RCW. 05-17-177, §
				  392-125-010, filed 8/23/05, effective 9/23/05. Statutory Authority: RCW
				  28A.21.135. 81-19-007 (Order 81-19), § 392-125-010, filed 9/4/81; Order
				  8-76, § 392-125-010, filed 7/23/76; Order 7-75, § 392-125-010, filed
				  12/22/75. Formerly WAC 392-31-020.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-011 - Basis of budgeting and accounting

Current through Register Vol. 24-14, July 15, 2024
Revenue and expenditures shall be recognized on the accrual
				basis.
Statutory Authority: RCW 28A.21.135. 84-13-022 (Order 84-12),
				  § 392-125-011, filed 6/13/84; 81-19-007 (Order 81-19), § 392-125-011,
				  filed 9/4/81.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-012 - Definitions - Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements

Current through Register Vol. 24-14, July 15, 2024
As used in this chapter, the term:
(1) "Revenue" shall mean an addition to
			 assets of a fund of an educational service district during a fiscal period that
			 is available to finance the funds' expenditures during the fiscal period.
			 Revenue does not accompany the increase of liabilities or represent refunds of
			 previous disbursements. Revenue may be in the form of cash, or in the form of
			 noncash assets such as donated commodities. Revenue is limited to amounts
			 received in cash or noncash donations, plus or minus adjustments for revenue
			 accruals.
(2) "Cash basis revenue"
			 shall mean the actual receipt of revenue not adjusted for revenue
			 accruals.
(3) "Revenue accruals"
			 shall mean those revenues which are (a) anticipated to be received in cash
			 after the close of the fiscal period and (b) represent reimbursement for
			 expenditures incurred by the end of the fiscal period. In order for revenue to
			 be included in revenue accruals, it must meet the above tests.
Revenue accruals, if they meet both tests include:
				Reimbursements on categorical grants for which expenditures have been made but
				payment has not been received; payments from school districts that are due, but
				are not collected by the end of the fiscal period; and rental or lease payments
				that are currently due, and there is reasonable assurance of payment.
(4) "Expenditures" shall mean the
			 decrease in assets with no corresponding decrease in liabilities, or the
			 increase in liabilities with no corresponding increase in assets.
(5) "Expenditure refunds" shall mean the
			 increase in assets with a corresponding decrease in expenditures.
(6) "Revenue refunds" shall mean the increase
			 in liabilities with a corresponding decrease in revenues.
(7) "Liabilities" shall mean debt or other
			 legal obligations arising out of transactions in the past which are payable but
			 not necessarily due.
(8) "Accrual
			 basis expenditures" shall mean expenditures incurred during a given fiscal
			 period, whether paid or unpaid.
(9)
			 "Cash basis expenditures" shall mean the disbursement of cash for expenditures
			 during a given fiscal period regardless of when liabilities are incurred, and
			 the disbursement of inventory.
(10)
			 "Appropriation" shall mean the maximum authorization during a given fiscal
			 period to incur expenditures.
(11)
			 "Disbursements" shall mean payments in cash, including the issuance of
			 warrants, and the issuance of inventory.
Statutory Authority: RCW 28A.21.135. 85-15-111 (Order 85-4),
				  § 392-125-012, filed 7/24/85; 84-13-022 (Order 84-12), § 392-125-012,
				  filed 6/13/84.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-014 - Educational service district fiscal year

Current through Register Vol. 24-14, July 15, 2024
The following fiscal years shall be established for educational
				service districts and shall apply to all governmental, proprietary, and
				fiduciary fund entities, including all account groups under the jurisdiction of
				the educational service district board of directors:
There shall be a twelve-month fiscal period of July 1, 1990,
				through June 30, 1991, for the 1990-1991 fiscal year.
For July and August 1991 there shall be a two-month fiscal
				period with a budget for this two-month period to be prepared by May 10,
				1991.
For fiscal year 1991-1992 there shall be a twelve-month fiscal
				period beginning September 1, 1991, and ending on August 31, 1992, with a
				budget to be prepared by July 10, 1991.
For every fiscal year thereafter, a twelve-month fiscal period
				shall begin on September 1 and end on August 31 with an annual budget to be
				prepared by July 10th.
Statutory Authority: RCW 28A.310.330. 91-07-063 (Order
				  91-05), § 392-125-014, filed 3/20/91, effective
				  4/20/91.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-015 - Budgets required

Current through Register Vol. 24-14, July 15, 2024
Each educational service district shall prepare in accordance
				with this chapter and instructions from the superintendent of public
				instruction a complete general expense fund budget for each fiscal year of
				operation. An incomplete budget shall be considered null and void and shall not
				be an appropriation. The annual budget shall be prepared in the format
				prescribed by the superintendent of public instruction which will reflect the
				approved core funding formula pursuant to WAC
				392-125-036, and shall receive
				all necessary approvals, and shall be filed with the proper officials in order
				to constitute an official budget and appropriation for each fiscal year. The
				superintendent may require a second or revised budget at any time the financial
				situation is deemed to warrant a revised budget.
Statutory Authority: RCW 28A.310.330. 91-07-063 (Order
				  91-05), § 392-125-015, filed 3/20/91, effective 4/20/91. Statutory
				  Authority: RCW 28A.21.135. 85-15-111 (Order 85-4), § 392-125-015, filed
				  7/24/85; 81-19-007 (Order 81-19), § 392-125-015, filed 9/4/81. Statutory
				  Authority: RCW 28A.21.135 et seq. 79-07-005 (Order 1-79), § 392-125-015,
				  filed 6/7/79; Order 8-76, § 392-125-015, filed 7/23/76; Order 7-75, §
				  392-125-015, filed 12/22/75. Formerly WAC
				  392-31-030.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-020 - Budget preparation, hearing and adoption

Current through Register Vol. 24-14, July 15, 2024
Each educational service district shall prepare a budget for
				the operation of the educational service district for the ensuing fiscal year
				and following completion of the budget, shall publish a notice stating that the
				budget is completed and placed on file in the district headquarters office with
				copies available for any interested person or organization. The notice shall
				state the date, time, and place the educational service district board will
				meet for the purpose of fixing and adopting the budget of the district for the
				ensuing fiscal year. The notice shall also state that any person may appear
				during the meeting and be heard for or against any part of such budget. The
				notice shall be published once each week for two consecutive weeks following
				the completion of the budget in a newspaper of general circulation in the
				district.
An educational service district board shall secure the
				signature of the chairman of the superintendents' advisory committee as an
				indication that the budget has been reviewed by the committee. At the
				conclusion of the hearing which shall not exceed two days, the board of
				directors shall adopt the budget by resolution. After the budget has been
				adopted by the board at the public hearing, two certified copies shall be
				forwarded to the superintendent of public instruction in order that the
				superintendent may revise and fix the budget according to
				statute.
Statutory Authority: RCW 28A.310.330. 91-07-063 (Order
				  91-05), § 392-125-020, filed 3/20/91, effective 4/20/91. Statutory
				  Authority: RCW 28A.21.135. 85-15-111 (Order 85-4), § 392-125-020, filed
				  7/24/85; 84-13-022 (Order 84-12), § 392-125-020, filed 6/13/84; 81-19-007
				  (Order 81-19), § 392-125-020, filed 9/4/81; Order 8-76, §
				  392-125-020, filed 7/23/76; Order 7-75, § 392-125-020, filed 12/22/75.
				  Formerly WAC 392-31-040.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-025 - Budget approval

Current through Register Vol. 24-14, July 15, 2024
The superintendent of public instruction shall revise and fix
				the annual budget of each educational service district, establish the
				appropriation and return one approved copy of the budget to the
				district.
Statutory Authority: RCW 28A.310.330. 91-07-063 (Order
				  91-05), § 392-125-025, filed 3/20/91, effective 4/20/91. Statutory
				  Authority: RCW 28A.21.135. 84-13-022 (Order 84-12), § 392-125-025, filed
				  6/13/84; Order 8-76, § 392-125-025, filed 7/23/76; Order 7-75, §
				  392-125-025, filed 12/22/75. Formerly WAC
				  392-31-050.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-026 - July and August 1991 budget

Current through Register Vol. 24-14, July 15, 2024
In order to implement a change in fiscal years, a short fiscal
				period shall exist from July 1, 1991, through August 31, 1991.
(1) Budgets for the period July 1, 1991,
			 through August 31, 1991, shall be prepared and adopted in the format provided
			 by the office of the superintendent of public instruction. The budget
			 classifications shall be in accordance with the latest revised accounting
			 manual for educational service districts published by the office of the
			 superintendent of public instruction.
(2) The revenue section of said budget shall
			 set forth the estimated revenues from all sources for said period and the
			 probable fund balance available at the close of the 1990-1991 fiscal
			 year.
(3) The expenditure section
			 of said budget shall set forth by detailed items or classes the estimated
			 expenditures for said period.
Statutory Authority: RCW 28A.310.330. 91-07-063 (Order
				  91-05), § 392-125-026, filed 3/20/91, effective
				  4/20/91.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-027 - Time schedule for July and August 1991 budget process

Current through Register Vol. 24-14, July 15, 2024
The time schedule for preparation, adoption, and filing of the
				July and August 1991 budget is as follows:
On or Before
Requirement
May 10
Final date for board to prepare budget for July and
							 August 1991. Immediately thereafter publish notice of the completion of the
							 budget as provided in WAC
							 392-125-020.
14 days preceding public hearing
Copies of budget made available to interested
							 citizens.
June 3, 1991
Final date for board in public hearing to fix and
							 adopt the budget. (The maximum time for this hearing is two days.)
Conclusion of hearing
Board resolution to adopt budget (obtain signature of
							 chairman of superintendents' advisory committee).
June 6, 1991
Forward two properly signed copies of budget to
							 superintendent of public instruction.
June 28, 1991
Superintendent revises, fixes and approves budget and
							 returns one copy to the district.
Statutory Authority: RCW 28A.310.330. 91-07-063 (Order
				  91-05), § 392-125-027, filed 3/20/91, effective
				  4/20/91.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-030 - Time schedule for fiscal year 1991-1992 budget process and for every fiscal year thereafter

Current through Register Vol. 24-14, July 15, 2024
The time schedule for preparation, adoption, and filing of the
				fiscal year 1991-1992 annual budget and the budget for every year thereafter is
				as follows: If the superintendent of public instruction deems it necessary to
				request a second and revised budget, the timing of the process shall be similar
				and shall be outlined specifically in the request.
On or Before
Requirement
July 10
Final date for board to prepare budget. Immediately
							 thereafter publish notice of the completion of the budget as provided in WAC
							 392-125-020.
July 15
Copies of budget made available to interested
							 citizens.
August 1
Final date for board in public hearing to fix and
							 adopt the budget. (The maximum time for this hearing is two days.)
Conclusion of hearing
Board resolution to adopt budget (obtain signature of
							 chairman of superintendents' advisory committee).
August 3
Forward two properly signed copies of budget to
							 superintendent of public instruction.
August 31
Superintendent revises, fixes and approves budget and
							 returns one copy to the district.
Statutory Authority: RCW 28A.310.330. 91-07-063 (Order
				  91-05), § 392-125-030, filed 3/20/91, effective 4/20/91. Statutory
				  Authority: RCW 28A.21.135. 85-15-111 (Order 85-4), § 392-125-030, filed
				  7/24/85; 84-13-022 (Order 84-12), § 392-125-030, filed 6/13/84; Order
				  8-76, § 392-125-030, filed 7/23/76; Order 7-75, § 392-125-030, filed
				  12/22/75. Formerly WAC 392-31-060.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-035 - Budget content

Current through Register Vol. 24-14, July 15, 2024
(1) The budget
			 prepared by an educational service district shall set forth the complete
			 financial program and consider all activities of the district for the ensuing
			 fiscal year in detailed expenditures by program and the sources of revenue from
			 which it is to be financed.
(2) The
			 revenue section of a budget shall set forth the estimated revenue from all
			 sources for the ensuing fiscal year, the estimated revenue for the fiscal year
			 current at the time of the budget preparation, the actual revenue for the last
			 completed fiscal year, and the reserved and unreserved fund balances. 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.
(3) The expenditure section
			 of the budget shall set forth budgeted expenditures for the ensuing fiscal
			 year, budgeted expenditures for the current fiscal year, and the actual
			 expenditures for the last completed fiscal year. Expenditures shall be
			 displayed by program, activity, and object of expenditure. 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 where negotiations
			 have not been completed, the district 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.
The salary exhibits shall be divided into two major groupings
				with subtotals which agree with the object of expenditure detail in the budget.
				The two groupings are certificated and classified.
(4) All pertinent items on the budget form
			 shall be completed correctly 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.
Statutory Authority: RCW 28A.21.135. 85-15-111 (Order 85-4),
				  § 392-125-035, filed 7/24/85; 84-13-022 (Order 84-12), § 392-125-035,
				  filed 6/13/84; 80-06-042 (Order 80-15), § 392-125-035, filed 5/13/80.
				  Statutory Authority: RCW 28A.21.135 et seq. 79-07-005 (Order 1-79), §
				  392-125-035, filed 6/7/79; Order 8-76, § 392-125-035, filed 7/23/76; Order
				  7-75, § 392-125-035, filed 12/22/75. Formerly WAC
				  392-31-070.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-036 - Core services funding formula

Current through Register Vol. 24-14, July 15, 2024
(1)
			 The superintendent of public instruction shall biennially review and adopt the
			 core services funding formula for educational service districts based upon
			 RCW
			 28A.310.340,
			 28A.310.350 and the
			 considerations set forth in this section.
(2) The core services funding formula shall
			 be established to identify basic, uniform services to be provided to school
			 districts and to the superintendent of public instruction by educational
			 service districts.
(3) The core
			 funding formula provides for the equalization of services by educational
			 service districts based on geographical features, number and size of districts
			 served, and facility requirements.
(4) All educational service districts shall
			 be allocated the following positions without regard to size:
(a) Superintendent;
(b) Executive secretary;
(c) Receptionist;
(d) Internal accountant;
(e) Secretary; and
(f) Certification clerk.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-040 - Overexpending and exceeding the budget

Current through Register Vol. 24-14, July 15, 2024
The budget as fixed and approved by the superintendent of
				public instruction shall constitute the appropriation from the general expense
				fund for an educational service district for the ensuing fiscal year. A budget
				is overexpended and is exceeded if expenditures are made in excess of the
				amount of the appropriation including budget extensions.
Statutory Authority: RCW 28A.21.135. 84-13-022 (Order 84-12),
				  § 392-125-040, filed 6/13/84; Order 8-76, § 392-125-040, filed
				  7/23/76; Order 7-75, § 392-125-040, filed 12/22/75. Formerly WAC
				  392-31-080.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-045 - A balanced budget

Current through Register Vol. 24-14, July 15, 2024
The estimated expenditures for the ensuing fiscal year shall
				not be greater than the total of the estimated revenues for the ensuing fiscal
				year plus the probable (for the initial budget) or actual (for budgets
				developed after fund balance is known) fund balance at the close of the fiscal
				year preceding the ensuing fiscal year. A budget is considered a balanced
				budget if the above requirement is met. The proceeds of any loan must not be
				used to balance the budget.
Statutory Authority: RCW 28A.21.135. 85-15-111 (Order 85-4),
				  § 392-125-045, filed 7/24/85; 84-13-022 (Order 84-12), § 392-125-045,
				  filed 6/13/84; Order 8-76, § 392-125-045, filed 7/23/76; Order 7-75,
				  § 392-125-045, filed 12/22/75. Formerly WAC
				  392-31-090.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-050 - Termination of appropriations

Current through Register Vol. 24-14, July 15, 2024
All appropriations shall lapse at the end of the fiscal year.
				At the expiration of said fiscal year the appropriation shall become null and
				void and any claim presented thereafter against any such appropriation for the
				fiscal year just closed shall be provided for in the appropriation for the
				ensuing fiscal year.
Order 8-76, § 392-125-050, filed 7/23/76; Order 7-75,
				  § 392-125-050, filed 12/22/75. Formerly WAC
				  392-31-100.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-054 - Budget transfers

Current through Register Vol. 24-14, July 15, 2024
Transfers between budget classes may be made by the educational
				service district superintendent or finance officer, subject to such
				restrictions as may be imposed by the educational service district board of
				directors.
Statutory Authority: RCW 28A.21.135. 80-06-042 (Order 80-15),
				  § 392-125-054, filed 5/13/80.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-055 - Budget extensions

Current through Register Vol. 24-14, July 15, 2024
The procedure for increasing the appropriation level shall be
				patterned after the procedure that exists for second-class school
				districts.
If an educational service district needs an increase in the
				amount of the appropriation for any reason, the educational service district
				board of directors shall adopt a resolution stating the specific reason(s) for
				extending the budget, the estimated amount of additional appropriation needed
				and the source(s) of funds.
Such resolution shall be voted on at a public meeting, notice
				to be given in the manner provided by WAC
				392-125-020. Its introduction and
				passage shall require the vote of a majority of all members of the educational
				service district board of directors.
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.
An educational service district board shall secure the
				signature of the chairman of the superintendent's advisory committee as an
				indication that the budget extension resolution and the revised budget document
				or budget extension forms have been reviewed by the committee.
Upon passage of the appropriation resolution the educational
				service district shall petition the superintendent of public instruction for
				approval to increase the amount of its appropriation, such petition to be made
				on forms provided by the superintendent of public instruction. Four copies of
				the request for budget extension shall be prepared and attached to each copy
				shall be: (1) A copy of the latest budget status report and (2) a copy of the
				board's appropriation resolution.
The appropriation resolution approved by the superintendent of
				public instruction shall be filed by the superintendent of public instruction
				with the educational service district, the office of the state auditor, and the
				appropriate county auditor.
Statutory Authority: RCW 28A.21.135. 80-06-042 (Order 80-15),
				  § 392-125-055, filed 5/13/80; Order 8-76, § 392-125-055, filed
				  7/23/76; Order 7-75, § 392-125-055, filed 12/22/75. Formerly WAC
				  392-31-110.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-060 - Monthly budget status report

Current through Register Vol. 24-14, July 15, 2024
A budget status report shall be prepared by the administration
				of each educational service district on a monthly basis. A monthly budget
				status report shall contain the most current information available at the time
				of preparation and shall be made available to each member of the district board
				at its regular monthly meeting and to the superintendent of public instruction
				along with other financial information if deemed necessary by the
				superintendent of public instruction.
Statutory Authority: RCW 28A.21.135. 81-19-007 (Order 81-19),
				  § 392-125-060, filed 9/4/81; Order 8-76, § 392-125-060, filed
				  7/23/76; Order 7-75, § 392-125-060, filed 12/22/75. Formerly WAC
				  392-31-120.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-065 - Content of the monthly budget status

Current through Register Vol. 24-14, July 15, 2024
The monthly budget status 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. Encumbrances also shall be
				reflected in the report. The report shall display activity on a fiscal
				year-to-date basis on both revenues and expenditures and the "as of" date shall
				be indicated at the top of the report.
Statutory Authority: RCW 28A.21.135. 85-15-111 (Order 85-4),
				  § 392-125-065, filed 7/24/85; 84-13-022 (Order 84-12), § 392-125-065,
				  filed 6/13/84; Order 8-76, § 392-125-065, filed 7/23/76; Order 7-75,
				  § 392-125-065, filed 12/22/75. Formerly WAC
				  392-31-130.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-070 - Approval of the budget by the superintendent of public instruction

Current through Register Vol. 24-14, July 15, 2024
The superintendent of public instruction may approve an
				educational service district's budget or request for a budget extension as
				presented or revise and fix a budget or request for an extension and establish
				the appropriation. In revising a budget or budget extension, the superintendent
				shall collect information and prepare exhibits which display the financial
				condition of the district. The revised financial plan shall include specific
				budgeted expenditure levels. The financial plan may include the required
				district staff levels necessary to insure improvements in the financial
				condition of the district.
Order 8-76, § 392-125-070, filed 7/23/76; Order 7-75,
				  § 392-125-070, filed 12/22/75. Formerly WAC
				  392-31-140.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-080 - Contractual liability extending beyond end of fiscal period

Current through Register Vol. 24-14, July 15, 2024
The board of any educational district may enter into contracts
				for their respective districts for periods not exceeding twenty years in
				duration with public and private persons, organizations, and entities for the
				following purposes:
(1) To rent or
			 lease building space, portable buildings, security systems, computers, and
			 other equipment; and
(2) To have
			 maintained and repaired security systems, computers and other equipment.
The budget of each educational service district shall contain a
				schedule which identifies that portion of each contractual liability incurred
				pursuant to
				RCW
				28A.310.460 which extends beyond the fiscal
				period. 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 amount extending beyond the end of the fiscal
				period being budgeted.
Statutory Authority: RCW 28A.310.330. 01-11-099, §
				  392-125-080, filed 5/18/01, effective 6/18/01. Statutory Authority: 1990 c 33.
				  90-16-002 (Order 18), § 392-125-080, filed 7/19/90, effective 8/19/90.
				  Statutory Authority: RCW 28A.21.135, 28A.21.310 and 28A.65.465. 78-08-036
				  (Order 5-78), § 392-125-080, filed
				  7/18/78.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-085 - Financial reports submitted to superintendent of public instruction

Current through Register Vol. 24-14, July 15, 2024
Within ninety calendar days following the end of its fiscal
				year, each educational service district shall submit a financial report to the
				superintendent of public instruction. Said report shall be in the format
				specified by the superintendent of public instruction.
Statutory Authority: RCW 28A.310.330. 91-07-063 (Order
				  91-05), § 392-125-085, filed 3/20/91, effective 4/20/91. Statutory
				  Authority: RCW 28A.21.135. 81-19-007 (Order 81-19), § 392-125-085, filed
				  9/4/81.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-100 - 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 educational service district fund and another. An interfund
				loan is not considered to be an investment.
Statutory Authority: Chapter 28A.150 RCW. 05-17-177, §
				  392-125-100, filed 8/23/05, effective
				  9/23/05.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-105 - Interfund loans allowable

Current through Register Vol. 24-14, July 15, 2024
Loans are allowable to the general expense fund and the
				enterprise fund. Loans shall not be made to the detriment of any function or
				project for which the fund was established.
Statutory Authority: Chapter 28A.150 RCW. 05-17-177, §
				  392-125-105, filed 8/23/05, effective
				  9/23/05.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-110 - 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: Chapter 28A.150 RCW. 05-17-177, §
				  392-125-110, filed 8/23/05, effective
				  9/23/05.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-120 - 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 educational service
				district is considered to be located. The interest shall be credited to the
				loaning fund and shall not be transferred to any other fund.
Statutory Authority: Chapter 28A.150 RCW. 05-17-177, §
				  392-125-120, filed 8/23/05, effective
				  9/23/05.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-130 - Interfund loans - Full disclosure on financial statements

Current through Register Vol. 24-14, July 15, 2024
Financial reports of each educational service district,
				including the monthly financial reports provided to the board of directors of
				the educational service 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.
Statutory Authority: Chapter 28A.150 RCW. 05-17-177, §
				  392-125-130, filed 8/23/05, effective
				  9/23/05.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-125 - Finance - Educational service district budgeting › Section 392-125-140 - Interfund loans - Board resolution adopted - Contents

Current through Register Vol. 24-14, July 15, 2024
The board of directors of an educational service 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.
Statutory Authority: Chapter 28A.150 RCW. 05-17-177, §
				  392-125-140, filed 8/23/05, effective
				  9/23/05.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-126 - Finance › FINANCE - PARTNERSHIPS AMONG SMALL SCHOOL DISTRICTS › Section 392-126-400 - Authority

Current through Register Vol. 24-14, July 15, 2024
The authority for this chapter is
				  RCW
				  28A.340.060(1) which
				  authorizes the superintendent of public instruction to adopt rules and
				  regulations as are necessary to implement the cooperative partnerships among
				  small school districts program.
Statutory Authority: 1990 c 33. 90-16-002 (Order 18),
					 § 392-126-400, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW
					 28A.100.090(1). 90-01-140 (Order 23), § 392-126-400, filed 12/20/89,
					 effective 1/20/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-126 - Finance › FINANCE - PARTNERSHIPS AMONG SMALL SCHOOL DISTRICTS › Section 392-126-405 - Purpose

Current through Register Vol. 24-14, July 15, 2024
The purpose of this chapter is to set forth the policies and
				  procedures to implement the cooperative partnerships among small school
				  districts program set forth in
				  RCW
				  28A.340.010 through
				  28A.340.070.
Statutory Authority: 1990 c 33. 90-16-002 (Order 18),
					 § 392-126-405, filed 7/19/90, effective 8/19/90. Statutory Authority: RCW
					 28A.100.090(1). 90-01-140 (Order 23), § 392-126-405, filed 12/20/89,
					 effective 1/20/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-126 - Finance › FINANCE - PARTNERSHIPS AMONG SMALL SCHOOL DISTRICTS › Section 392-126-410 - Definition - Eligible school districts

Current through Register Vol. 24-14, July 15, 2024
As used in this chapter, "eligible school district" means a
				  school district eligible for funding as a small high school district pursuant
				  to the state Omnibus Appropriations Act in effect when the school districts are
				  approved for participation in a cooperative project.
Statutory Authority: RCW 28A.100.090(1). 90-01-140 (Order
					 23), § 392-126-410, filed 12/20/89, effective
					 1/20/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-126 - Finance › FINANCE - PARTNERSHIPS AMONG SMALL SCHOOL DISTRICTS › Section 392-126-415 - Definition - School year

Current through Register Vol. 24-14, July 15, 2024
As used in this chapter, "school year" means the same defined
				  in WAC 392-121-031.
Statutory Authority: RCW 28A.100.090(1). 90-01-140 (Order
					 23), § 392-126-415, filed 12/20/89, effective
					 1/20/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-126 - Finance › FINANCE - PARTNERSHIPS AMONG SMALL SCHOOL DISTRICTS › Section 392-126-420 - Application process

Current through Register Vol. 24-14, July 15, 2024
Eligible school districts may apply to participate in a
				  cooperative partnership for a period of five years. If additional eligible
				  school districts wish to join the cooperative partnership at a later date, the
				  cooperative partnership shall reapply as a whole. The application shall be
				  reviewed by the superintendent of public instruction for the following:
(1) The granting of waivers from rules and
				regulations; and
(2) Technical
				accuracy.
The applicant school districts may not commence the proposed
				  cooperative partnership until the superintendent of public instruction has
				  completed the review of the application: Provided, That for those cooperative
				  programs approved by the superintendent of public instruction pursuant to RCW
				  28A.03.448 through 28A.03.450 shall be allowed to continue operations until
				  they have had applications reviewed by the superintendent of public
				  instruction.
Statutory Authority: RCW 28A.100.090(1). 90-01-140 (Order
					 23), § 392-126-420, filed 12/20/89, effective
					 1/20/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-126 - Finance › FINANCE - PARTNERSHIPS AMONG SMALL SCHOOL DISTRICTS › Section 392-126-425 - Application process - Content of cooperative partnership application

Current through Register Vol. 24-14, July 15, 2024
The cooperative partnership application will include the
				  following:
(1) A description of the
				cooperative project, including the programs, services, and administrative
				activities to be jointly operated;
(2) The improvements in curriculum offerings
				and educational opportunities expected to result from the establishment of the
				cooperative project;
(3) A list of
				statutory requirements or administrative rules which act as financial
				disincentives to the establishment and/or would impede the operation of the
				cooperative project;
(4) The
				financial impact to the school districts and the state that would result from
				the waiving of the statutory requirement or administrative rules;
(5) An assessment of community support for
				the proposed cooperative project, including an assessment of each affected
				community; and
(6) A plan for
				evaluating the educational and cost-effectiveness of the proposed cooperative
				project. The evaluation plan shall include a means of evaluating curriculum
				offerings and staffing patterns.
Statutory Authority: RCW 28A.100.090(1). 90-01-140 (Order
					 23), § 392-126-425, filed 12/20/89, effective
					 1/20/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-126 - Finance › FINANCE - PARTNERSHIPS AMONG SMALL SCHOOL DISTRICTS › Section 392-126-430 - Application process - Waivers from rules and regulations

Current through Register Vol. 24-14, July 15, 2024
The superintendent of public instruction may grant waivers
				  for five years from rules and regulations if they meet the following
				  conditions:
(1) That the rules and
				regulations have been adopted by the superintendent of public instruction
				pursuant to express statutory authority;
(2) That waiving the rules will not affect
				the health, safety, or civil rights of students, parents, or staff;
				and
(3) That the request for waiver
				has been expressly stated in the cooperative partnership application.
Statutory Authority: RCW 28A.100.090(1). 90-01-140 (Order
					 23), § 392-126-430, filed 12/20/89, effective
					 1/20/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-126 - Finance › FINANCE - PARTNERSHIPS AMONG SMALL SCHOOL DISTRICTS › Section 392-126-435 - Reporting process

Current through Register Vol. 24-14, July 15, 2024
Each school district participating in cooperative partnership
				  shall submit the following reports:
(1) By September 1 of the third school year
				of continuous operation, a report on the progress of the cooperative
				partnership in meeting the objectives set forth in the application pursuant to
				WAC 392-126-425.
(2) By September 1 of the fifth school year
				of continuous operation, a report evaluating the success of the cooperative
				partnership in meeting the objectives set forth in the application submitted
				pursuant to WAC
				392-126-425.
Statutory Authority: RCW 28A.100.090(1). 90-01-140 (Order
					 23), § 392-126-435, filed 12/20/89, effective
					 1/20/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-126 - Finance › FINANCE - PARTNERSHIPS AMONG SMALL SCHOOL DISTRICTS › Section 392-126-440 - Reporting process - Reapplication

Current through Register Vol. 24-14, July 15, 2024
The report submitted pursuant to WAC
				  392-126-435(2) 
				  may include an application for continuation of the cooperative partnership. The
				  contents of this application will conform to the requirements set forth in WAC
				  392-126-425 and will be subject
				  to review by the superintendent of public instruction set forth in WAC
				  392-126-420.
Statutory Authority: RCW 28A.100.090(1). 90-01-140 (Order
					 23), § 392-126-440, filed 12/20/89, effective
					 1/20/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-127 - Finance-Certificated instructional staff ratio (46:1000) compliance › AUTHORITY AND PURPOSE › Section 392-127-004 - Authority

Current through Register Vol. 24-14, July 15, 2024
The authority for this chapter is
				  RCW
				  28A.150.290(1) which
				  empowers the superintendent of public instruction to make such rules and
				  regulations as are necessary for the administration of chapter 28A.150 RCW,
				  including
				  RCW
				  28A.150.100(2) which sets
				  forth for each school district as a minimum, a ratio in the basic education
				  program of forty-six certificated instructional staff per one thousand annual
				  average full-time equivalent students.
Statutory Authority: 1990 c 33. 91-16-011 (Order 91-12),
					 § 392-127-004, filed 7/26/91, effective 8/26/91. Statutory Authority: RCW
					 28A.41.170(1). 90-12-078 (Order 10), § 392-127-004, filed 6/1/90,
					 effective 7/2/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-127 - Finance-Certificated instructional staff ratio (46:1000) compliance › AUTHORITY AND PURPOSE › Section 392-127-006 - Purpose

Current through Register Vol. 24-14, July 15, 2024
The purpose of this chapter is to set forth the policies and
				  procedures used by the superintendent of public instruction to determine the
				  following:
(1) Compliance of school
				districts with the statutory ratio of certificated instructional staff per one
				thousand full-time equivalent students in kindergarten through twelfth grade
				set forth in
				RCW
				28A.150.100(2).
(2) The monetary penalty associated with not
				maintaining this ratio.
Statutory Authority: 1990 c 33. 91-16-011 (Order 91-12),
					 § 392-127-006, filed 7/26/91, effective 8/26/91. Statutory Authority: RCW
					 28A.41.170(1). 90-12-078 (Order 10), § 392-127-006, filed 6/1/90,
					 effective 7/2/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-127 - Finance-Certificated instructional staff ratio (46:1000) compliance › DEFINITIONS › Section 392-127-015 - FTE enrollment - Definition

Current through Register Vol. 24-14, July 15, 2024
As used in this chapter, "full-time equivalent enrollment"
				  means for the period selected by a school district, the total full-time
				  equivalent students reported by a school district pursuant to WAC
				  392-121-122 excluding:
(1) Running start and University of
				Washington transition school students reported under WAC
				392-121-122(3) and
				(4); and
(2) Students that are being served pursuant
				to a contract under WAC
				392-121-188 with a higher
				education institution when the staff serving the students are not reported on
				the school district's S-275 report for the time of instruction.
(3) Students enrolled in alternative learning
				experience programs reported under RCW 28A.150.325.
Statutory Authority: RCW 28A.150.100 and 28A.150.290(1).
					 12-15-028, § 392-127-015, filed 7/11/12, effective 8/11/12. Statutory
					 Authority:
					 RCW
					 28A.150.290(1). 08-21-052,
					 § 392-127-015, filed 10/9/08, effective 11/9/08. Statutory Authority:
					 RCW
					 28A.150.290(2) and
					 28A.150.200(2).
					 00-02-064, § 392-127-015, filed 1/3/00, effective 2/3/00. Statutory
					 Authority:
					 RCW
					 28A.150.290. 96-05-022 (Order 96-03), §
					 392-127-015, filed 2/13/96, effective 3/15/96. Statutory Authority:
					 RCW
					 28A.150.290 and
					 28A.150.100(2).
					 93-21-089 (Order 93-18), § 392-127-015, filed 10/20/93, effective
					 11/20/93. Statutory Authority: RCW 28A.41.170(1). 90-12-078 (Order 10), §
					 392-127-015, filed 6/1/90, effective
					 7/2/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-127 - Finance-Certificated instructional staff ratio (46:1000) compliance › DEFINITIONS › Section 392-127-020 - S-275 - Definition

Current through Register Vol. 24-14, July 15, 2024
As used in this chapter, "S-275" means the S-275 reporting
				  process defined in WAC
				  392-121-220.
Statutory Authority: RCW 28A.150.290. 96-05-022 (Order
					 96-03), § 392-127-020, filed 2/13/96, effective 3/15/96. Statutory
					 Authority: RCW 28A.41.170(1). 90-12-078 (Order 10), § 392-127-020, filed
					 6/1/90, effective 7/2/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-127 - Finance-Certificated instructional staff ratio (46:1000) compliance › DEFINITIONS › Section 392-127-025 - School year - Definition

Current through Register Vol. 24-14, July 15, 2024
As used in this chapter, "school year" means the same as
				  defined in WAC
				  392-121-031.
Statutory Authority: RCW 28A.41.170(1). 90-12-078 (Order
					 10), § 392-127-025, filed 6/1/90, effective
					 7/2/90.
Washington Administrative Code › Title 392 - Public Instruction, Superintendent of › Chapter 392-127 - Finance-Certificated instructional staff ratio (46:1000) compliance › DEFINITIONS › Section 392-127-045 - FTE basic education certificated instructional employee - Definition

Current through Register Vol. 24-14, July 15, 2024
As used in this chapter, "full-time equivalent basic
				  education certificated instructional employee" means the full-time equivalent
				  calculated pursuant to WAC
				  392-121-215 for:
(1) A basic education certificated
				instructional employee as defined in WAC
				392-121-210; and
(2) A special education certificated
				instructional employee, in program 21, as determined by the following:
(a) The total special education, program 21,
				certificated instructional staff assigned to grades kindergarten through
				twelve;
(b) Times the annual
				percentage used in determination of a district's 3121 revenue -- the special
				education cost accounting method required pursuant to section 507(2)(b) of the
				2007 supplemental operating budget.