Procedure 6100 - Revenues From Federal, State And Local Sources
Internal Controls – Title I
The following controls are established for the Title I program:
Appropriate documentation of all Title I purchases and expenditures incurred may be maintained for accountability and audit purposes.
Parent Involvement – Title I
Each school offering Title I programs shall comply with federal and state requirements by providing for:
State Government Revenues
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 1,000 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 handicapped children 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.
Local Government Revenues
In the fall of each year, the district shall consider the necessity of requesting voter approval of an excess property tax to be collected in the following year after 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. Each year the special levy being collected that year shall be presented by program and expenditure in the district’s annual descriptive guide for patrons as required by law.
Legal References:
RCW 28A.150.080 Receipt of federal funds for school purposes – Superintendent of Public instruction to administer
RCW 28A.150.230 Basic Education Act of 1977 – District school directors as accountable for proper operation of district – Scope – Responsibilities – Publication of guide
RCW 28A.150.250 Weighting Schedule
RCW 28A.150.370 Additional programs for which legislative appropriations must or may be made
RCW 84.52.053,0531 Excess levies by school districts
WAC 180-16 State Support of Public Schools
WAC 392-163 Title I regular ECIA
Adoption:
(Formerly #7230)
