6100 Revenues from Local, State and Federal Sources

  • Revenues from Discretionary Local Taxes

    As necessary, the district will consider the necessity of requesting voter approval of an excess property tax to be collected in the year following voter approval. Such a levy, if any, will be in that amount permitted by law which the board determines necessary to provide educational services beyond those provided by state appropriations. The board will solicit advice from staff and patrons prior to establishing the amount and purposes of the special levy request. The special levy being collected will be presented by program expenditure in the district's annual descriptive guide for patrons as required by law.  In addition, districts must report their planned usage of levy proceeds to OSPI prior to the levy going to ballot as required by law.

    Revenues from State Resources

    The responsibility or financing public education in Washington falls primarily upon the state.  The major financing system is the basic education formula based upon a ratio of students to staff.  For each 1,000 full-time equivalent students enrolled in the district, the state will provide funding for that number of certificated and classified staff which the legislature establishes.  The legislature allocates to the district a specified sum of money per certificated staff member to meet non-salary costs.  To provide educational services beyond the levels possible under the basic education allocation, the district must depend upon state and federal special purpose funding programs and grants or excess property tax levies approved by district voters.

    The state provides special purpose appropriations for programs of transportation, for children with disabilities and for such other programs as it deems appropriate to assist schools.  When it is optional for the district to participate in a program offering financial assistance, the board will receive detailed analysis from the staff regarding both the advantages to be realized from the program and the additional costs in terms of staff time, impact on existing programs and new obligations that such a program may require.  Before authorizing participation in such a program, the board will first determine that the advantages outweigh the disadvantages and that the program will not detract from other programs already in operation.

    Revenues from the Federal Government

    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.  When it is optional for the district to participate in a federally funded program, the board will receive detailed analysis from the staff regarding both the advantages to be realized from the program, and the additional costs in terms of staff time, impact on existing programs and new obligations that the program may require.  Before authorizing participation in such a program, the board will first determine that the advantages outweigh the disadvantages and that the program will not detract from other programs already in operation.

    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: 

    1. Maintenance of fiscal records which show the receipt and disposition of federal funds; 

    2. 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;
       
    3. Provision for testing to identify target students as well as to measure program results; and 

    4. Provision for staff and parent involvement, program planning, budget development and program evaluation. 

    The district agrees to comply with Title 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 are assigned equitably among schools.  Instruction material will 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 and Title VI Funds (Native American)

    Federal impact and Title VI funds are provided to the district 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 district.  The district gives assurance that local tribal officials and parents of Native children will be afforded the opportunity to make recommendations regarding the needs of their children and will be involved in the planning and development of the basic education program including those educational programs and services to be provided with funds.  Native students will 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 will establish procedures to assure the involvement of local tribal officials and parents of Native students in the development of the basic education program including the education services to be provided with Federal Impact and Title VI funds and the participation of Native children in the program on an equal basis. 

    The superintendent will provide opportunities for local tribal officials and parents of Native children to suggest if any policy and/or procedure changes as well as program changes are necessary to better serve the needs of the Native students.

    Legal References:            
    RCW 28A.300.070        Receipt of federal funds for school purposes – Superintendent of public instruction to administer
    28A.150.230                  Basic Education Act – District school directors as accountable for proper operation of district—Scope – Responsibilities – Publication of guide
    28A.150.250                  Annual basic education allocation of funds according to average FTE student enrollment – Student/teacher ratio standard
    28A.150.370                  Additional programs for which legislative appropriations must or may be made
    84.52.0531                     Levies by school districts – Maximum dollar amount for maintenance and operation support – Restrictions – Maximum levy percentage – Levy reduction funds – Rules. (Expires Jan. 1, 2008)
    WAC 392-163                 Special Service Program – Title I Grants For Improving LEA Basic Programs
    180-16                              State Support of Public Schools
    Public Law 81-874
    34 CFR 223                      Special Aid Provisions for Local Educational Agencies

    Management Resources:   
    Policy & Legal News     July 2017

    ADOPTED: 02/25/1993
    REVIEWED: 05/22/08; 01/28/10; 07/22/10; 11/20/12; 10/24/13; 12/17/15; 1/12/17
    REVISED: 04/23/98; 5/26/2005; 03/23/06; 04/28/11; 09/25/14; 1/25/18

    Procedure No. 6100P Revenues from Local, State and Federal Sources

    Internal Controls – Title I

    The following controls are established for the Title 1 program: 

    1. All Title 1 funded purchases and expenditures will be directly related to allowable Title 1 activities and services that are necessary to effectively carry out the objectives of the current program, and for the benefit of eligible participants.

    2. Title 1 purchases and expenditures will be restricted to those incurred by persons with direct Title I1 duties and responsibilities and/or which benefit only eligible Title 1 participants.

    3. Title 1 funded in-service training will be directly related to specific Title 1 program activities and provided only to persons with Title I1 program responsibilities and duties.

    4. Appropriate documentation of all Title 1 purchases and expenditures incurred will be maintained for accountability and audit purposes. 

    Federal Impact and Title VI Funds (Native American)

    The district will disseminate the Title VI and Federal Impact Aid applications to local tribal officials and parents of Native students no later than four weeks prior to application submission. The funds from both sources will be used to assist in the administration of the district’s Native American Education Program.

    The following minimum regulatory standards and Local Education Agency (LEA) Native American Policies and Procedures are hereby adopted by Yelm Community Schools: 

    Standard 1: Disseminate relevant applications, evaluations, program plans, and information related to the district’s education program and activities with sufficient advanced notice to allow tribal officials and parents of Native students the opportunity to review and make recommendations.

    • Procedures: Applications, evaluations, program plans, and information related to the education programs of the district will be disseminated to tribal officials and parents of Native students via email four weeks prior to the fall, quarterly Native Education Committee (NEC) meeting.

    Standard 2: Provide an opportunity for tribes and parents of Native students to provide their views on the district’s educational programs and activities, including recommendations on the needs of their students and on how the district may help those students realize the benefits of the district’s education programs and activities.

    • Procedures: Notify tribal officials and the parents of Native students of the opportunity to submit comments and recommendations considering the tribe’s preference for method of communication. Modify the method of and time for soliciting Native views, if necessary, to ensure the maximum participation of tribes and parents of Native students.

      1. Tribal officials and parents of Native students may provide input on the educational program and activities via electronic survey during a four-week window beginning with the fall, quarterly NEC meeting. Paper copy surveys will also be made available at the meeting.

      2. The district will notify tribal officials and parents who reside on Native lands of the opportunities to submit recommendations and comments via electronic survey during a four-week window beginning with the fall, quarterly NEC meeting. Paper copy surveys will also be made available at the NEC meeting.

      3. The tribe’s preference of communication will be solicited via electronic survey during a four-week window beginning with the fall, quarterly NEC meeting. Paper copy surveys will also be made available at the NEC meeting.

      4. Preferences in 2C will be accommodated by adjusting communication procedures based on feedback obtained on the electronic and/or paper copy surveys.

      5. The district will establish a method of communication and time of meetings to ensure maximum participation. Communication methods and meeting times will be scheduled to align with feedback obtained on the electronic and/or paper copy surveys. 

    Standard 3: At least annually, assess the extent to which Native students participate on an equal basis with non-Native students in the district’s education program and activities.

    • Procedures: Share relevant information related to Native students’ participation in the district’s education program and activities with tribes and parents of Native students. Allow tribes and parents of Native students four weeks to review and comment on whether Native students participate on an equal basis with non-Native students.

    • The district will evaluate Native participation by reviewing enrollment in the following educational programs and activities: Advanced Placement courses, Advanced Academics Program, Title I, Special Education, and secondary sports programs. A matrix showing student enrollment in these programs will be provided via email four weeks prior to the fall, quarterly Native Education Committee (NEC) meeting.

    • Comments, recommendations, and feedback on equal participation from tribal officials and parents of Native students will be accepted via electronic or paper copy survey for a four-week window beginning with the fall, quarterly NEC meeting.

    Standard 4: Modify the Native Indian Education Policies and Procedures (IPPs), including specific procedures, if necessary based upon the results of any assessment or input provided by tribal officials or parents.

    • Procedures: Respond, in writing, within four weeks of notification from tribal officials and parents, how the district will modify the IPPs to reflect specific recommendations provided.

    • Tribal officials and parents of Native students may recommend changes to the IPPs via electronic or paper copy survey for a four-week window beginning with the fall, quarterly NEC meeting. The superintendent or designee(s) will evaluate the comments and determine the revisions to be made based on recommendations. Accepted changes will be implemented the following school year. Tribal officials and parents of Native students will be notified of the changes via email four weeks prior to the Board Impact Aid application approval. 

    Standard 5: Respond at least annually, in writing, to comments and recommendations made by tribal officials or parents of Native students, and disseminate the responses to the tribal officials and parents of Native students prior to the submission of the IPPs by the district.

    • Procedures: Provide electronic copies of the written responses four weeks prior to Board Impact Aid application approval for the purpose of maintaining open communication with tribal officials and parents of Native students. The district will group feedback and responses by topic.

    Standard 6: Provide a copy of the IPPs to the tribal officials and parents of Native students via email four weeks prior to the fall, quarterly Native Education Committee (NEC) meeting. If the district determines, after input from tribal officials and parents of Native students, that its IPPs do not meet the requirements of this section, the district shall amend its IPPs to conform with those requirements within four weeks of its determination.

    • Procedures: The district shall review its IPPs annually to ensure that it complies with the provisions of this section and are implemented by the district in accordance with this section. If the district amends its IPPs it shall, within by January 31st, send a copy of the amended IPPs to the Impact Aid Program Director for approval and the affected tribe or tribes. 

    Expressions of concerns and/or suggestions regarding the policies/procedures of the district are welcome.   Any local tribal official or parent of Native students may file a complaint regarding the application of Federal Impact Aid or Title VI funds with the district.  Said complaint should be submitted in writing to the superintendent of schools.

    Any complaint not satisfactorily resolved may be submitted in writing to the Board of Directors of the district.  The Board may elect to respond in writing to the complaint or hold an informal hearing with the complainant(s).  A decision will be rendered within twenty (20) working days following submittal of the complaint to the board.

    ADOPTED: 04/23/1998
    REVIEWED: 05/22/08; 01/28/10; 07/22/10; 11/20/12; 10/24/13; 12/17/15
    REVISED: 05/26/05; 04/28/11; 09/25/14; 03/26/15; 1/12/17; 1/25/18; 5/24/2018

6000 Policies