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Program Planning, Budget Preparation, Adoption and Implementation
A district's annual budget is tangible evidence of the board's commitment toward fulfilling the aims and objectives of the instructional program. The budget expresses in specific terms the services to be provided, consistent with immediate and long-range goals and resources available and establishes priorities within broad program areas such as basic education, other separately funded programs and support services.
Prior to presentation of the proposed budget for adoption, the superintendent shall prepare for the board's study and consideration appropriate documentation supporting his/her recommendations, which shall be designed to meet the needs of students within the limits of anticipated revenues consistent with reasonable management practices.
Program planning and budget development shall provide for staff participation and the sharing of information with patrons prior to action by the board.
Fiscal Management Goals
Good fiscal management including the efficient use of public funds shall be the practice of Lake Washington School District. Programs shall be implemented which shall:
- Incorporate the best possible budgetary procedures.
- Utilize all possible sources of income.
- Control the expenditure of funds in a manner that shall provide the greatest returns to the educational program.
- Provide the best accounting and reporting procedures available.
- Report the financial conditions of the district to the board regularly.
- Provide safe and functional buildings which shall create a pleasant and healthful learning environment.
- Provide the necessary safe and efficient transportation to transport children to and from school within the bounds of statutory limitations.
- Provide a food services program that shall prepare and serve nutritionally well balanced, tasteful meals at reasonable costs.
- Incorporate appropriate risk management standards and programs which are designed to provide for the protection of the district's assets, staff, students and patrons.
The budget shall be presented in a public hearing no later than August 31. Following this formal presentation, the president shall invite any written or oral testimony for or against the budget. After sufficient opportunity to react, the budget shall be adopted by the board. Such action shall be recorded in the official minutes of the board. Copies of the budget as adopted shall be filed with the educational service district no later than September 3. Copies of the budget will be filed with the State Superintendent of Public Instruction.
Budget Hearings and Reviews
The board shall hold an annual budget meeting as prescribed by state law at which time the voters of the district are invited to a public hearing on the proposed budget for the coming year. Members of the board and the administration shall be present at this meeting to answer questions on any phase of the budget.
The superintendent shall establish guidelines and procedures for salary placement and deductions in accordance with state and federal laws.
Current practice codified 1988
Chapter 28A.510 RCW