Washington Administrative Code

A school district shall submit a revised budget within thirty days following the date the superintendent of public instruction issues a written notice requiring the district to do so. The revised budget shall comply with state statutory law and this chapter.[Statutory Authority: …

If a school district fails or refuses to submit a revised budget at the direction of the superintendent of public instruction which complies with state statutory law and this chapter, the matter shall be submitted to the state board of education. Written notification of the super…

The state board of education shall be provided written notification of the superintendent of public instruction's determination and shall meet to adopt a financial plan to operate the district. The plan adopted by the state board shall be in effect until a revised budget which co…

Monthly financial statements and reports shall be prepared by the administration of each school district or charter school on a monthly basis as required by this chapter. The reports shall contain the most current information available at the time of preparation. The purpose of t…

A monthly budget status report for each fund shall be prepared by the administration of each school district and charter school; and a copy of the most current budget status reports shall be provided to each member of the board of directors of the district or charter school board…

The administration of each school district and charter school shall be required to provide the board of directors of the district or charter school board with a statement of financial condition monthly. The "statement of revenues, expenditures and changes in fund balance" in stat…

Each school district and charter school shall maintain the capability to prepare a monthly personnel status report according to the schedule set forth for monthly budget status reports in WAC 392-123-115. This report shall display the combined responsibilities of the district's o…

Every school district shall reconcile amounts reported by the county treasurer with the district records for all funds. Any differences shall be noted and adjustments to school district records shall be made if necessary.[Statutory Authority: RCW 28A.150.290(2). WSR 12-09-005, § …

An interfund loan is considered to be a temporary loan of moneys between one school district fund and another. An interfund loan is not considered to be an investment pursuant to the provisions of RCW 28A.320.320.[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-07…

(1) Loans are allowable to the general fund, the transportation vehicle fund, the capital projects fund, and the debt service fund of school districts.(2) Loans are allowable from the general fund and the capital projects fund. For school districts subject to official binding con…

Amendatory sections WAC 392-123-005, 392-123-010, 392-123-051, 392-123-054, 392-123-055, 392-123-071, 392-123-072, 392-123-079, 392-123-115, 392-123-120, 392-123-125 and 392-123-140 shall become effective on September 1, 1981.[Statutory Authority: RCW 28A.41.170, 28A.41.055 and 2…

A temporary loan is considered to be a loan which is completely liquidated in less than one year.[Statutory Authority: RCW 28A.65.465. WSR 87-09-019 (Order 87-3), § 392-123-145, filed 4/6/87; Order 8-76, § 392-123-145, filed 7/23/76; Order 7-75, § 392-123-145, filed 12/22/75. For…

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 school district is considered to be located. The interest shall be credited to the l…

Financial reports of each school district, including the monthly financial reports provided to the board of directors of the 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 board of directors of a school 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 th…

The board of directors of any school district may enter into contracts for their respective districts with public and private persons, organizations, and entities for the following purposes:(1) To rent or lease building space and portable buildings for periods not exceeding ten y…

Pursuant to RCW 28A.335.130 the proceeds from any sale of school district real property by a board of directors shall be deposited to the debt service fund and/or the capital projects fund, except for amounts required to be expended for the costs associated with the sale of such …

Pursuant to RCW 28A.335.060 each school district's board of directors shall deposit moneys derived from the lease, rental or occasional use of surplus school property as follows:(1) Moneys derived from real property shall be deposited into the district's debt service fund and/or …

Money derived from the sale of bonds, including interest earnings thereof, shall be deposited in the capital projects fund, the transportation vehicle fund, the general fund, or the debt service fund, as applicable, and may only be used by school districts for the purposes as enu…

The authority for this chapter is RCW 28A.300.165 which authorizes the superintendent of public instruction to adopt rules and regulations for the implementation of chapter 28A.150 RCW.[Statutory Authority: RCW 28A.150.310. WSR 09-21-020, § 392-124-005, filed 10/9/09, effective 1…

The purpose of this chapter is to establish policies and procedures for the distribution of state moneys to school districts or state agencies for the National Guard youth challenge program authorized by RCW 28A.150.310.[Statutory Authority: RCW 28A.150.290(1). WSR 13-05-051, § 3…

National Guard youth challenge means an alternative program that is operated in conjunction with the military department as defined in 2SHB 1646 in the 2002 legislative session. For the purposes of funding, the National Guard youth challenge program shall be defined as a separate…

For the purpose of this chapter, the state average rate for basic and vocational programs shall be those rates established annually for the running start program.[Statutory Authority: RCW 28A.150.310. WSR 09-21-020, § 392-124-030, filed 10/9/09, effective 11/9/09.]

For the purpose of this chapter, the state average rate for the free and reduced price lunch program shall be the statewide average of all students of all districts participating in the free and reduced price lunch program as reported to the superintendent of public instruction.[…

"Form P-223YC" means the report of enrollment for students enrolled in a National Guard youth challenge program submitted monthly by the hosting school district(s) or state agency to the superintendent of public instruction for the school year for the purpose of calculating the p…

For the purposes of this chapter, full-time equivalency is calculated as a 1.0 FTE for every one hundred hours of instruction each month in a course of study as defined in WAC 392-121-107, a course of study shall encompass that instruction which will generate credit towards a hig…

For the purposes of this chapter, annual average full-time equivalency shall be calculated by taking the annual total of full-time equivalent students enrolled on the twelve count dates of the school year and reported to the superintendent of public instruction Form P-223YC for t…

For the purposes of this chapter students may be counted for a maximum of one headcount for basic education, special education, or bilingual education. A student who participates in more than one of these educational opportunities shall be counted for a maximum of one headcount u…

For the purposes of this chapter, annual average headcount shall be calculated by taking the annual total of the monthly headcounts as reported on Form P-223YC for the months of September through August divided by ten. This calculation applies to the reporting of basic education,…

An eligible student shall be one who:(1) Is likely to be expelled or is enrolled in a school district but has been suspended;(2) Is academically at risk; or(3) Has been subject to repeated disciplinary actions due to behavioral problems.[Statutory Authority: RCW 28A.150.310. WSR …

Apportionment shall be paid to the school district or state agency operating the National Guard youth challenge program pursuant to chapter 28A.510 RCW.[Statutory Authority: RCW 28A.150.290(1). WSR 13-05-051, § 392-124-100, filed 2/13/13, effective 3/16/13. Statutory Authority: R…

The apportionment allocation shall be based and made consistent with state funding formulas with the following items set as:(1) The basic education funding rate shall be the basic state average rate as defined in WAC 392-124-030.(2) The vocational education funding rate shall be …

The authority for this chapter is RCW 28A.310.330 which authorizes the superintendent of public instruction to promulgate rules and regulations for the adoption of budgeting procedures for educational service districts modeled after the statutory procedure for school districts.[S…

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. WSR 90-16-002 (Order 18), § 392-125-005, filed 7/19/90, effective 8/19/90. Statutory Autho…

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 acco…

Revenue and expenditures shall be recognized on the accrual basis.[Statutory Authority: RCW 28A.21.135. WSR 84-13-022 (Order 84-12), § 392-125-011, filed 6/13/84; WSR 81-19-007 (Order 81-19), § 392-125-011, filed 9/4/81.]

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 liabiliti…

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 …

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 shal…

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 headqu…

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. WSR 91-07-063 (Order 91-05), § 392-1…

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 …

The time schedule for preparation, adoption, and filing of the July and August 1991 budget is as follows:On or BeforeRequirementMay 10Final date for board to prepare budget for July and August 1991. Immediately thereafter publish notice of the completion of the budget as provided…

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 proc…

(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…

(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 …

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 exce…