6000 Program Planning, Budget Preparation, Adoption and Implementation
PROGRAM PLANNING, BUDGET PREPARATION, ADOPTION AND IMPLEMENTATION
A district's annual budget is tangible evidence of the board's commitment toward fulfilling the aims and objectives of the strategic plan, 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 fiscal year.
Since the primary mission of the district is teaching and learning, there must be a clear link between budget planning, curriculum needs and allocation of resources. Therefore, we will continue to work toward a system that requires the collection, analysis, dissemination, and use of quantitative and qualitative data that will enable teachers, district administrators and board members to make decisions about the appropriateness or effectiveness of existing programs or proposed initiatives. Where available, this data will be used to ensure that allocations of resources are aimed at improving student achievement. The data-driven priorities of teachers, principals, and other key district personnel will receive substantive consideration by the Superintendent in developing a finalized budget for Board approval. The evaluation of each district employee will be consistent with the Board policies that are functionally relevant to the employee’s particular role.
The Board’s role in the area of budget and finances is to develop policies to ensure ongoing broad-based involvement, including strategic planning, to establish guiding principles, to understand and approve budget assumptions, to adopt the final budget, and to monitor progress monthly.
Prior to presentation of the proposed budget for adoption, the superintendent or designee will prepare for the board's study and consideration appropriate documentation supporting his/her 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 community members prior to action by the board. As a guiding principle, the budget will reflect the equitable, not necessarily equal, distribution of resources.
Fiscal Year
The district fiscal year will begin September 1 each year and will continue through August 31 of the succeeding calendar year.
Budget Preparation, Notice, and Submission to ESD and OSPI
On or before the tenth day of July in each year, the district shall prepare the budget for the ensuing fiscal year. The annual budget development process shall include the development or update of a four-year budget plan that includes a four-year enrollment projection. The four-year budget plan must include an estimate of funding necessary to maintain the continuing costs of program and service levels and any existing supplemental contract obligations.
The completed budget must include a summary of the four-year budget plan and set forth the complete financial plan of the district for the ensuing fiscal year.
Upon completion of the budget, the district will electronically publish a notice stating that the district has completed the budget, posted it electronically, placed it on file in the district administration office, and that a copy of the budget and a summary of the four-year budget plan will be furnished to any person who calls upon the district for it.
By July 10, the district will submit a copy of the budget and four-year budget plan to its educational service district and to the office of the superintendent of public instruction for review and comment, unless the superintendent of public instruction has delayed the date because the state operating budget was not adopted by June 1.
Budget Notice, Hearing, Adoption, and Filing
The board of directors will meet to fix and adopt the budget for the ensuing fiscal year. The district will provide notice of the meeting.. The notice will designate the date, time, and place of the meeting. The notice will also state that any person may appear at the meeting and be heard for or against any part of the budget, the four-year budget plan, or any proposed changes to uses of enrichment funding. The district will publish the notice electronically and will publish it at least once each week for two consecutive weeks in a newspaper of general circulation in the district (or if there is none in the district, in a newspaper of general circulation in the county or counties in which the district is a part). The last notice will be published no later than seven days before the meeting.
On the day given in the notice, the board of directors will meet at the time and place designated. At the meeting, the board of directors will fix and determine the appropriation from each fund contained in the budget separately; will by resolution adopt the budget, the four-year budget plan summary, and the four-year enrollment projection; and will record its action in the official minutes. Copies of the budget as adopted will be filed with the education service district for review. Copies of the budget will be filed with the superintendent of public instruction.
The dates for adoption and filing are as follows:
1st Class Districts:
- Budget adopted by 8.31
- Budget filed with ESD by 9.3
- Budget filed with OSPI by 9.10
Budget Development Guidelines
The School Board has established the following guidelines for budget development:
A. Students are the most important part of our schools. Effective student learning is attained best through the smallest class size possible. Therefore, the maintenance of a high quality education through reasonable class sizes in the individual classroom is of paramount importance.
B. Instruction and learning are our highest priorities.
C. Increased levels of academic achievement will be sought for every student.
D. The categorical programs, including Food Service and Transportation, will operate as close as possible to their revenue base.
E. The District’s Strategic Plan, including promise and goals, guides all key decisions.
F. Adequate cash reserves will be maintained for emergencies and unforeseen circumstances.
G. Instructional materials, purchases, and operational services will reflect funding realities.
H. Legal mandates will be observed.
I. Levy commitments will be supported.
J. No new program commitments will be made without a reallocation of resources.
K. The extracurricular program contributes to future students’ success and complements academic learning. Such programs at elementary and secondary levels will receive equitable resources not to undermine support for academic programs.
L. Develop and implement equitable resource allocation models.
M. Evaluate those portions of the budget that will be budgeted from zero on an annual basis. Examples include capital outlay, purchased services, and maintenance requirements.
Budget Implementation
The board places responsibility with the superintendent or designee for administering the operating budget once adopted. All actions of the superintendent or designee in executing the programs and/or activities as set forth in the adopted operating budget are authorized subject to the following provisions:
A. Expenditure of funds for the employment and assignment of staff meet the legal requirements of the state of Washington and adopted board policies;
B. Funds held in reserve accounts for self-insurance and other such contingencies may not be expended unless approved for purposes designated by the board;
C. Complete listing of expenditures for supplies, materials and services is made available for board member review and/or ratification;
D. Purchases are made according to the legal requirements of the state of Washington and adopted board policy;
E. Funds may be transferred from one budget classification to another subject to such restrictions as may be imposed by the board;
F. The superintendent or designee will be responsible for establishing procedures to authorize and control the payroll operations of the district; and
G. Monthly financial reports are submitted to the board.
Cross References:
- Policy 5005 Employment and Volunteers: Disclosures, Certification Requirements, Assurances and Approval
- Policy 6213 Reimbursement for Travel Expenses
Legal References:
- RCW 28A.300.060 Studies 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 an other educational employers.
- 28A.505 School District Budgets
- 28A.505.030 District fiscal year
- 28A.505.040 Budget — Notice of completion – Copies – Review by ESD
- 28A.505.050 Budget – Notice of meeting to adopt
- 28A.505.060 Budget — Hearing and adoption — 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
- 28A.400.240 Deferred compensation plan for school district or educational service district employees — Limitations.
- 28A.400.250 Tax deferred annuities — Regulated company stock
- 28A.400.280 Employee benefits — Employer contributions — Optional benefits — Annual report
- 28A.405.400 Payroll deductions authorized for employees
- 28A.405.410 Payroll deductions authorized for certificated employees — Savings
- 41.04.020 Public employees — Payroll deductions authorized
- 41.04.035 Salary and wage deductions for contributions to charitable agencies — United Fund defined — Includes Washington state combined fund drive
- 41.04.036 Salary and wage deductions for contributions to charitable agencies — Deduction and payment to United Fund or Washington state combined fund drive — Rules, procedures
- 41.04.230 Payroll deductions authorized
- 41.04.233 Payroll deductions for capitation payment to health maintenance organizations
- 41.04.245 Payroll deductions to a bank, savings bank, credit union, or savings and loan association
- WAC 392-123-054 Time Schedule for Budget
Management Resources:
- 2018 – June 2017 – June Policy Alert
- 2011 – October Issue
Adoption Date: 11.18.03
Stanwood-Camano School District
Revised: 05.03.16; 09.16.25