Revenue from Local and State Sources
In an attempt to provide the best education possible within the financial resources available, and when it is believed to be in the best interests of the school district, the board shall as allowed by state law:
- Request adequate local funds to the limit allowed by law for the operation of the school district. The amount of the individual levies shall be adjusted at the time of the initial request or at the time of a request for a renewal to yield sufficient revenue for the current operating expenses of the school system.
- Accept all available state funds to which the district is entitled by law or through regulations of the state board of education.
- Submit application for eligible federal funds provided that acceptance of the funds does not include conditions which are in conflict with board policy.
- Request adequate local funds for the capital purposes of the district within the limitation established by state law.
Audit Committee
The board as a whole shall serve as the "auditing committee" as required by law.
Responses to Audit Findings on Use of Local Revenues
As part of the state auditor's regular financial audit, it will review the district's expenditures to ensure they are in compliance with RCW 28A.150.276, the statute that limits the district's use of local revenues to supplementing the state's basic education program. Should the auditor issue any audit findings resulting from this review, the board will hold a public hearing within 30 days to review the findings.
Revenue from Federal Sources
The objective of the board is to provide the best educational services possible within resources available to the district. Federal grants and programs may provide helpful financial resources towards pursuing that objective.
The board agrees to comply with all federal and state requirements that may be a condition to receipt of federal funds including, but not limited to:
- Maintenance of fiscal records which show the receipt and disposition of federal funds,
- Provision for eligible private school students to participate in programs and/or services designed for the educationally disadvantaged as well as other programs which are supported by ECIA funds,
- Provision for testing to identify target students as well as to measure program results,
- Provision for staff and parent involvement, program planning, budget development and program evaluation.
The district agrees to comply with Chapter 1 requirements pertaining to the implementation of internal controls for travel, contracted services, training, and capital outlay purchases and expenditures.
The district further assures that a district-wide salary schedule is in effect and that the staff is assigned equitably among schools. Instructional material shall also be distributed equitably among all schools. The board grants authority to directors and staff to participate in the development of any state and/or federal regulations deemed to be necessary for the implementation of federally-funded programs.
Federal Impact Funds (Indian)
Federal impact funds have been provided to local districts as a supplement to taxes and other revenue sources. State appropriated funds and local taxes contribute to the development and implementation of a basic education program for all students enrolled in the public schools. The district gives assurance that tribes and parents shall be afforded with the opportunity to make recommendations regarding the needs of their children and shall be involved in the planning and development of the basic education program including those educational programs and services to be provided with P.L. 81-874 funds.
Indian students shall have the equal opportunity to participate in the district's program with other students.
Recognizing that the board is the ultimate authority in defining the educational program of the district, the superintendent shall establish procedures to assure the involvement of the tribe and parents of Indian students in the development of the basic education program including the education services to be provided with P.L. 81-874 funds. The superintendent shall provide opportunities for parents and members of the tribal council to suggest if any policy and/or procedure changes as well as program changes are necessary to better serve the needs of the Indian students.
Adopted:
09/01/19
LEGAL REFS.:
RCW 28A.59.150
RCW 28A.66, generally
WAC 392-171-731 through 392-171-756
RCW 28A.150.230
RCW28A.320.245
RCW 28A.150.250
RCW 28A.300.070
RCW 84.52.0531
Chapter 180-16 WAC