Washington Administrative Code

The sum of institutional education full-time equivalent (FTE) students on an enrollment count date shall be determined as follows:(1) An enrolled institutional education program student scheduled to engage in a minimum of twenty-seven hours and forty-five minutes of educational a…

(1) General.(a) This section provides an alternative method of determining full-time equivalent enrollment and claiming state funding for public school learning experiences that are:(i) Individual courses of study for students in adult jail facilities housing juveniles;(ii) Super…

The determination of average institutional education program certificated instructional staff salary used in the institutional education allocation formula for the purposes of apportionment shall be the same as specified in WAC 392-121-299; provided, that the words "state institu…

State institutional education program moneys for the purpose of recognition of institutional program indirect costs shall be allocated to school districts and other education providers based on the indirect cost rate assumed in the state Operating Appropriations Act.[Statutory Au…

(1) From the state institutional education program moneys appropriated to the superintendent of public instruction, the superintendent shall make allocations to school districts and other education providers based on the institutional education program's annual average full-time …

Each school district or other education provider operating an institutional education program shall report to the superintendent of public instruction as follows:(1)(a)(i) The district or provider shall report on Form E-672 the number of individual enrolled institutional educatio…

The 2024-25 school year allocations are provided because of the increase in staffing ratios between the 2022-23 and 2024-25 school years for paraeducators, including any aspect of education instructional services provided by classified employees, and office support and other noni…

(1) State moneys for PSES staff shall be allocated as provided in this chapter.(2) PSES staff allocations based on the prototypical school formula provided in RCW 28A.150.260 and the Omnibus Appropriations Act for PSES staff will be based upon budgeted assumptions as provided in …

(1) Grade level and transition to kindergarten enrollment reported on the P-223 will be considered in the compliance calculations for January, March, and June.(2) Only students in program 01 – Basic education and program 09 – Transition to kindergarten will be included in the cal…

(1) The superintendent of public instruction will include in the calculation of PSES compliance of those staff that are coded in programs 01, 09, or 97 to one of the following duty root and activity code combinations:• Duty root 39 – All activities – Orientation and mobility spec…

(1) Eligible staff working under contract and staff not required to be reported in the S-275 must be reported to the superintendent of public instruction prior to the published S-275 apportionment cutoff dates in January, March, and June to be considered.(2) The full-time equival…

(1) Funded staffing units will be calculated using each grade level and transition to kindergarten funding formula calculations.(2) Staffing units will be combined at the district level and compared to the staffing units generated using the prototypical funding model.(3) Penalty …

(1) Penalty units identified by the calculations will be split between certificated instructional staff and classified staff based on the percentage that each contributes to the combined total of certificated instructional staff and classified staff in the physical, social, and e…

(1) State moneys for K-3 class size including transition to kindergarten program 09 as defined in RCW 28A.300.072 and chapter 392-425 WAC shall be allocated as provided in this chapter.(2) Elementary teacher allocations based on the prototypical schools formula provided in RCW 28…

(1) Grade level K-3 and transition to kindergarten program enrollment reported on the P-223 will be considered in the compliance calculations for the months of January, March, and June.(2) All students in alternative learning experience programs that meet the requirements of WAC …

(1) The superintendent of public instruction will include in the calculation of K-3 class size compliance those teachers reported on the S-275 that are coded in programs 01 to grade group K, 1, 2, or 3, and program 09 for transition to kindergarten (grade T), and are reported in …

(1) Supplemental teacher full-time equivalent (FTE) teachers must be reported to the superintendent of public instruction prior to the published S-275 apportionment cutoff dates in January, March, and June to be considered. Supplemental teacher FTE must be reported by individual …

Funded class size will be calculated by dividing the total teachers and supplemental teacher FTE across all grades K-3 and transition to kindergarten (grade T) collectively as provided in WAC 392-122-510 into the calculated combined total enrollment in grade levels of T, K, 1, 2,…

(1)(a) State learning assistance program moneys shall be allocated as provided in the state Operating Appropriations Act in effect at the time the apportionment is due.(b) The superintendent of public instruction may withhold the monthly learning assistance program apportionment …

From the state learning assistance program moneys appropriated to the superintendent of public instruction, the superintendent shall make payments in the same manner as provided in WAC 392-121-400.[Statutory Authority: RCW 28A.150.290, 1989 1st ex.s. c 19 and 1990 1st ex.s. c 16.…

A school district's or charter school's entitlement for state moneys for the state transitional bilingual program shall be calculated as follows:(1) Multiplying the number of eligible students under WAC 392-160-005(3) and 392-160-015 by the per pupil allocation established in the…

(1) The superintendent of public instruction shall apportion to school districts or charter schools for the state transitional bilingual program the amount calculated per district in WAC 392-122-705 according to the apportionment schedule provided in RCW 28A.510.250.(2) Monthly p…

A school district's or charter school's entitlement for state moneys for the state highly capable students education program shall be calculated as follows:(1) Multiplying the reporting district's or charter school's average annual full-time equivalent students, as defined in WAC…

The superintendent of public instruction shall apportion to districts and charter schools for the state highly capable student education program the amount calculated per district or charter school in WAC 392-122-805 according to the apportionment schedule provided in RCW 28A.510…

(1) Categorical apportionment moneys shall be expended for allowable categorical program costs. Indirect cost charges to categorical programs are limited as provided in this section. Categorical moneys may be carried over from one school district or charter school fiscal year to …

The maximum rate of allocation specified in this chapter shall be allocated by the superintendent of public instruction to school districts and charter schools unless the state appropriations for these programs are insufficient and it is necessary for the superintendent of public…

(1) Categorical apportionment moneys affected by this chapter shall be recovered in the event that a school district or charter school fails to meet one or more conditions that are established in state law, including the state Operating Appropriations Act, or state rules, or regu…

The authority for this chapter is RCW 28A.505.140 which authorizes the superintendent of public instruction to promulgate rules and regulations regarding budgetary procedures and practices by school districts. This chapter is further authorized under RCW 28A.710.040(5), which pro…

The purposes of this chapter are to implement chapter 28A.505 RCW and insure proper budgetary procedures and practices on the part of school districts and charter schools.[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-123-005, filed 8/28/15, effective…

The superintendent of public instruction and the office of the state auditor shall publish and distribute to each school district and charter school an accounting manual which shall be referred to as The Accounting Manual for Public School Districts of the State of Washington. Su…

The fiscal year for school districts and charter schools shall begin on September 1 and end on August 31.[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-123-011, filed 8/28/15, effective 9/28/15. Statutory Authority: RCW 28A.65.465. WSR 80-06-043 (Orde…

(1) A general fund shall be established for maintenance and operation of the school district to account for all financial operations of the school district, except those required to be accounted for in another fund, as authorized by RCW 28A.320.330, 28A.325.030, and 28A.160.130.(…

As used in this chapter, the term:(1) "Revenue" shall mean an addition to assets of a fund of a school district or charter school during a fiscal period that is available to finance the funds' expenditures during the fiscal period. Revenue does not accompany the increase of liabi…

All school districts and charter schools must utilize the following methods of revenue and expenditure recognition in budgeting, accounting, and financial reporting:(1) Recognize revenue as defined in WAC 392-123-047: Provided, That school districts that elect the cash basis of e…

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 b…

The time schedule for preparation, adoption and filing of the annual budget is as follows:Final DateFor ActionFirst-Class DistrictsSecond-Class DistrictsPublic Charter SchoolsJuly 10Final date for district toprepare annual budget. Upon completion of their budgets, every school di…

Only revenues which can be reasonably anticipated to be available, as defined in WAC 392-123-047 in the fiscal period for which the budget is being prepared may be budgeted by a school district or charter school, except under the following condition: Receipt of written permission…

When a school district or charter school is unable to prepare a budget or a budget extension in which the estimated revenues for the budgeted fiscal period plus the estimated fund balance or actual fund balance in case of a budget extension, at the beginning of the budgeted fisca…

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 restrictio…

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 …

Upon the happening of any emergency in a first-class school district caused by fire, flood, explosion, storm, earthquake, epidemic, riot, insurrection, or for the restoration to a condition of usefulness of any school district property, the usefulness of which has been destroyed …

If a second-class school district needs to increase the amount of the appropriation from any fund the school district board of directors before incurring expenditures in excess of appropriations shall obtain approval from the superintendent of public instruction in the following …

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…

The effective date of appropriation resolutions are as follows: First-ClassDistricts Second-ClassDistricts Public Charter SchoolsResolutions 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, whichev…

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 b…

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 ju…

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…