6100: REVENUES FROM LOCAL, STATE AND FEDERAL SOURCES

Revenues From Discretionary Local Taxes

As necessary, the district shall 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, shall be in that amount permitted by law which the board determines necessary to provide educational services beyond those provided by state appropriations. The board shall solicit advice from staff and patrons prior to establishing the amount and purposes of the special levy request. The special levy being collected shall be presented by program and expenditure in the district's annual descriptive guide for patrons as required by law.

Revenues From State Resources

The responsibility for 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 l,000 full-time equivalent students enrolled in the district, the state shall 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 shall 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 shall first determine that the advantages outweigh the disadvantages and that the program shall 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 shall 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 shall first determine that the advantages outweigh the disadvantages and that the program shall 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:

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

B.      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;

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

D.     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 staffs are assigned equitably among schools. Instructional material shall 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.

 

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 of 1977 — 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

 

 

 

 

 

 

 

 

Camas School District

Adoption Date: April 2005

Reference Update February 2006