6030 Financial Reports
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Monthly Report
The business office will prepare a monthly budget status report of the following funds:- General Fund (GF)
- Capital Projects Fund (CPF)
- Debt Service Fund (DSF)
- Associated Student Body Fund (ASB Fund); and
- Transportation Vehicle Fund (TVF).
A “statement of financial condition” will be submitted to the board each month. The superintendent will reconcile ending net cash and investments, revenues and expenditures reported by the county treasurer with the district records for all funds. As part of the budget status report, the superintendent will provide each director with a brief written explanation of any significant deviation in revenue and/or expenditure projections that may affect the financial status of the district.
Annual Financial and Statistical Report
At the close of each fiscal year, the superintendent, as board secretary, will submit to the board an annual financial statistical report. The report shall include at least a summary of financial operations for the year.
Cross References:
Board Policy 6020 System of Funds and Accounts
Legal References:
RCW 28A.150.230 Basic Education Act – District school directors –Responsibilities
RCW 28A.400.030(3) Superintendent’s Duties
WAC 392-123-110 Monthly financial statements and reports prepared by school district administrator
392-123-115 Monthly budget status reports
392-123-120 Statement of financial condition – Financial position of the school district
392-123-125 Personnel budget status report
392-123-132 Reconciliation of monthly county treasurers' statement to district records
ADOPTED: 04/23/1998
REVISED: 06/25/98; 07/25/13 - General Fund (GF)
6000 Policies
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FINANCIAL PLANNING AND MANAGEMENT
6000 Program Planning, Budget Preparation, Adoption and Implementation
6001 Tax Deferred Annuity/Compensation
6020 System of Funds and Accounts
6021 Interfund Loans
6022 Minimum Fund Balance
6030 Financial Reports
6040 Expenditures in Excess of Budget
6070 Employee Suggestion Program
REVENUES
6100 Revenues from Local, State and Federal Sources
6101 Federal Cash and Financial Management
6102 District Fund-Raising Activities
6106 Allowable Costs for Federal Programs
6111 Tuition
6112 Rental or Lease of District Property
6114 Gifts or Donations
6120 Investment of Funds
6121 Personal Checks - Acceptance and Processing
PURCHASING
6210 Purchasing: Authorization and Control
6212 Charge Cards
6213 Reimbursement for Travel Expenses
6215 Voucher Certification and Approval
6216 Reimbursement for Goods and Services: Warrants
6220 Bid Requirements
6225 Use of Electronic Signature
6230 Relations with Vendors
6250 Cellular Telephones
RISK MANAGEMENT
6500 Risk Management
6511 Staff Safety
6512 Infection Control Program
6513 Workplace Violence Prevention
6530 Insurance
6535 Student Insurance
6540 Staff Personal Property Protection
6570 Property and Data Management
6580 Continuity of Operations Plan
TRANSPORTATION
6600 Transportation
6605 Student Safety Walking, Biking and Riding Buses to School
6608 Video Cameras on School Buses
6610 Video surveillance
6620 Special Transportation
6625 Private Vehicle Transportation
6630 Driver Training and Responsibility
6640 School Owned Vehicles
6690 Contracting for Transportation Services
FOOD SERVICES
6700 Nutrition and Physical Fitness
SCHOOL PROPERTY
6800 Safety, Operations and Maintenance of School Property
6801 Capital Assets/Theft-Sensitive Assets
6810 Energy Management, Education and Conservation
6881 Disposal of Surplus Equipment and/or Materials
6882 Sale of Real Property
6883 Closure of Facilities
6890 State Environmental Policy Act Compliance
6895 Pesticide Notification, Posting and Record Keeping
CAPITAL PROJECTS
6900 Facilities Planning
6905 Site Acquisition
6910 Construction Financing
6920 Construction Design
6925 Architect and Engineering Services
6950 Contractor Assurances, Surety Bonds and Insurance
6955 Maintenance of Records
6959 Acceptance of Completed Project
6970 Naming of Schools/Facilities
6971 Works of Art