A district's annual budget is tangible evidence of the board's commitment toward fulfilling the aims and objectives of the instructional program and providing for the efficient and effective operation of the district. 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. Each year a budget will be prepared for the ensuing fiscal year. The budget will set forth the complete financial plan of the district for the ensuing school year.

Prior to presentation of the proposed budget for adoption, the superintendent will prepare for the board's study and consideration appro­priate documentation supporting their recommendations, which will be designed to meet the needs of students within the limits of anticipated revenues consistent with reasonable management practices. Program planning and budget development will provide for staff participation and the sharing of information with patrons prior to action by the board. 

Fiscal Year

The district fiscal year will begin September l each year and will continue through August 31 of the succeeding calendar year. 

Notice and Conduct of Budget Hearings 

Upon completion of the proposed district budget for the ensuing school year, notices will be published in a local paper of general circulation in two successive weeks announcing the date, time and place of the budget hearing as required by law. The notice will also state that any person may appear and be heard for or against any part of such budget. The last notice will be published no less than seven days prior to the hearing. Copies of the proposed budget will be made available at the district office by July 10, unless the superintendent of public instruction has delayed the date because the state’s operating budget was not adopted by June 1.

The district shall submit one (1) copy of its budget to its educational service district for review and comment. 

Budget: Adoption and Filing 

The budget for the ensuing school year will be adopted by board resolution, following a public hearing. Such action will be recorded in the official minutes of the board. Copies of the budget as adopted shall be filed with the educational service district for review. Copies of the budget will be filed with the state superintendent of public instruction.

1st Class Districts:

Budget adopted by 8/31
Budget filed with ESD by 9/3
Budget filed with OSPI by 9/10

Budget Implementation 

The board places responsibility with the superintendent for administering the operating budget, once adopted. All actions of the superintendent in executing the programs and/or activities as set forth in the adopted operating budget are authorized subject to the following provisions: 

1. Expenditure of funds for the employment and assignment of staff meet the legal requirements of the state of Washington and adopted board policies;
2. Funds held in reserve accounts (General Fund #810-890) for self-insurance and other such contingencies may not be expended unless approved for purposes designated by the board;
3. Complete listing of expenditures for supplies, materials and services is presented for board approval and/or ratification;
4. Purchases are made according to the legal requirements of the state of Washington and adopted board policy;
5. Funds may be transferred from one budget classification to another subject to such restrictions as may be imposed by the board;
6. The superintendent will be responsible for establishing procedures to authorize and control the payroll operations of the district. No involuntary deduction may be made from the wages of a staff member except for federal income tax, social security, medical aid, and state retirement; or in compliance with a court order such as garnishment; and
7. Financial reports are submitted to the board each month.

Cross References: 
Board Policy 5005         Employment: Disclosures, Certification, Assurances and Approval
Board Policy 6213         Reimbursement for Travel Expenses

Legal References:      
RCW  28A.300.060         Study and adoption of classifications for school district budgets - Publication
           28A.320.010         Corporate powers
           28A.320.020         Liability for debts and judgments
           28A.320.090         Preparing & distributing information on district’s instructional program, operation and maintenance – Limitation
           28A.330.100         Additional powers of the board
           28A.400.300         Hiring and discharging employees – Written leave policies – Seniority and leave benefits of employees transferring between school districts and other educational employers
           28A.505.040         Budget – Notice of completion – Copies – Review by ESD
           28A.505.060         Budget – Hearing and adoption of – Copies filed with ESDs
           28A.505.080         Budget – Disposition of copies
           28A.505.150         Budgeted expenditures as appropriations – Interim expenditures – Transfer between budget classes – Liability for nonbudgeted expenditures
                   28A.510          Apportionment to District – District Accounting
WAC 392-123-054         Time Schedule for Budget

ADOPTED: 4/23/1998
REVISED: 02/25/99; 03/23/06; 02/23/12

Procedure No. 6000P Program Planning, Budget Preparation, Adoption and Implementation

Debt Policy: Use of Debt Financing

A. The District shall only use long-term debt for capital projects that cannot be financed out of current revenues. Further debt financing shall generally be limited to one-time capital improvement projects and only under the following circumstances:

• When the project’s useful life will exceed the term of financing;
• When the project revenue or specific resources will be sufficient to service the debt; and
• When the Board of Directors finds the project will benefit the voters and children of the District.

B.  The District shall issue debt only as specifically approved by the Board of Directors. 
C.  Factors to consider when determining whether to issue long term debt include: 

• Whether there are sufficient current resources to fund the improvement;
• Whether it is in the best financial interest of the District, considering the costs of issuance, total interest costs and relative investment opportunities; and
• Whether it is an appropriate means to achieve a fair allocation of costs between current and future beneficiaries.

Payroll:  Authorization and Control

Employment of all certificated and classified staff must be approved by the board. Authority to pay for such services rendered follows this approval. Annual salaries shall be determined by placement on the district salary schedule in terms of position, experience, and training (where applicable). Proper documentation is required to receive credit for experience and training.

The superintendent shall be responsible for establishing procedures to authorize and control the payroll operations of the district.

Personnel Action

To initiate a personnel action, the supervisor shall initiate a personnel action notice. The notice shall be approved by: 

1. Personnel department giving assurances that the contemplated action is consistent with all procedures related to the district's employment practices;
2. Business department giving assurance that there are adequate funds covering the proposed action;
3. Superintendent giving final authority for the personnel action.

Salary Warrants

Unless otherwise indicated, each staff member shall receive a salary warrant on the last working day of each month equal to l/12 of the staff member's yearly salary less statutory, contractual and voluntary deductions. Voluntary payroll deductions shall be authorized by the board.  The board may act on behalf of individual staff to deduct a certain amount from the staff member's paycheck and remit an agreed amount to a designee of the staff member.

Present statutory deductions are as follows:

OASI
Deducted during the calendar year from each pay warrant beginning with January 1 payroll until the required amount is deducted.

WITHHOLDING TAX
Deducted according to the current Internal Revenue Service schedule.

MEDICAL AID (L & I, Pension Portion)
Deducted from each pay warrant for all staff as set by the State Department of Labor and Industries.

RETIREMENT
Washington State Public Employees' Retirement System - Deducted from each pay warrant of non-certificated staff holding eligible positions at the rate set by the state.

Washington State School Employees’ Retirement System -   Deducted from each pay warrant of non-certificated staff holding eligible positions at the rate set by the state.

Washington State Teachers' Retirement System Deducted from each pay warrant of certificated full-time staff at the rate set by the state.

Present contractual deductions are as follows: 

HEALTH INSURANCE
Deducted from the pay warrant each month for employee-designated health insurance plan (i.e., Group Health, Regence Blue Shield, Blue Cross). 

SALARY INSURANCE
Deducted from the pay warrant each month for employee-designated salary insurance plan (i.e., WEA Salary Insurance, Standard Insurance). 

LIFE INSURANCE
Deducted from the pay warrant each month.     

ASSOCIATION/UNION DUES
As negotiated in each agreement.

DENTAL INSURANCE
Deducted from the pay warrant each month for eligible staff.

VISION INSURANCE
Deducted from the pay warrant each month for eligible staff. 

Present voluntary deductions, are as follows:

CREDIT UNION
Deducted from the pay warrant each month for credit union.

UNITED WAY
Deducted in 12 equal monthly installments beginning 11-1.

TAX-SHELTERED
Deducted in equal monthly installments following the ANNUITIES employee's submission of new or amended participation forms.

DEFERRED COMPENSATION 
Deducted in equal monthly installments following the employee's submission of new or amended participation forms.           

POLITICAL CONTRIBUTIONS
Deducted in equal monthly installments following the employee's submission of a request for payroll deduction on the Public Disclosure Commission form.

Hourly or Daily Employment

Hourly or daily non-regular staff must submit time slips. Time slips must be signed by the staff member and approved by the staff member's supervisor.

Leave

District leave provisions are covered in district policies 5400 through 5408. Upon return from a leave, the staff member shall complete a time slip and any related leave forms. The time slip must be approved by the staff member's supervisor. The business office shall compile the amount of leave used on a monthly basis. Accrued leave shall be reported on the staff member's warrant statement. Staff must submit time slips when they do not report to work regardless of the nature of the absence, whether illness, emergency leave, nonreimbursable leave or vacation.

ADOPTED: 02/25/93
REVISED: 4/23/98; 04/27/2000; 03/22/2001; 10/24/2002;
CORRECTION: 03/06/2003
REVISED: 4/28/2005; 10/22/2009; 4/28/2011