6000 Policy – Program Planning, Budget Preparation, Adoption and Implementation

Bellingham Public School’s annual budget is tangible evidence of the district’s commitment toward fulfilling the aims and objectives of the instructional program and providing for the efficient and effective operation of the district. The budget expresses 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 shall be prepared for the ensuing fiscal year. The budget shall set forth the complete financial plan of the district for the ensuing fiscal year.

Prior to presentation of the proposed budget for adoption, the superintendent or designee shall prepare for the board’s study and consideration appropriate documentation supporting the 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 shall provide for staff participation and the sharing of information with community members prior to action by the board.

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 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 will meet at the time and place designated. At the meeting, the board 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 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 for a First-Class District are as follows:

Budget adopted by August 31

Budget filed with ESD by September 3

Budget filed with OSPI by September 10

Budget Implementation

The board places responsibility with the superintendent or designee for administering the operating budget, once adopted. All actions of the superintendent 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 fund balance may only be expended in accordance with the purposes and restrictions around the fund balance category;

C. Purchases are made according to the legal requirements of the state of Washington and adopted board policy;

D. Funds may be transferred from one budget classification to another subject to such restrictions as may be imposed by the board;

E. Complete listing of expenditures for supplies, materials and services is presented for board approval and/or ratification;

F. The superintendent or designee shall be responsible for establishing procedures to authorize and control the payroll operations of the district; and

G. Financial reports are submitted to the board each month.

---

Cross References:

5005 – Employment: Disclosures, Certification Requirements, Assurances and Approval

6022 – Financial Management – Fund Balance

6213 Policy – Travel Authorization and Expense Reimbursement

Legal References:

RCW 28A.300.060  - Studies and adoption of classifications for school district budgets — Publication

RCW 28A.320.010 - Corporate powers

RCW 28A.320.020 - Liability for debts and judgments

RCW 28A.320.090 - Preparing & distributing information on district’s instructional program, operation and maintenance — Limitation

RCW 28A.330.100 - Additional powers of the board

RCW 28A.400.240 - Deferred compensation plan for school district or educational service district employees-Limitations

RCW 28A.400.250 - Tax deferred annuities – Regulated company stock

RCW 28A.400.280 - Employee benefits—Employer contributions—Optional benefits—Annual report

RCW 28A.400.300 - Hiring and discharging employees — Written leave policies — Seniority and leave benefits, transfers between school districts

RCW 28A.405.400 - Payroll deductions authorized for employees

RCW 28A.405.410 - Payroll deductions authorized for certificated employees—Savings

RCW 28A.505.040 - Budget — Notice of completion — Copies — Review by ESD

RCW 28A.505.050 - Budget — Notice of meeting to adopt

RCW 28A.505.060 - Budget — Hearing and adoption of — Copies filed with ESDs

RCW 28A.505.080 - Budget — Disposition of copies

RCW 28.505.150 - Budgeted expenditures as appropriations — Interim expenditures — Transfer between budget classes — Liability for nonbudgeted expenditures

Chapter 28A.510 - Apportionment to District — District Accounting

RCW 41.04.020 - Public employees—Payroll deductions authorized

RCW 41.04.035 - Salary and wage deductions for contributions to charitable agencies—United Fund defined—Includes Washington state combined fund drive

RCW 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

RCW 41.04.230 - Payroll deductions authorized

RCW 41.04.233 - Payroll deductions for capitation payment to health maintenance organizations

RCW 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
 

Adopted: 2/14/08

Revised: 1/15/24

Superintendent or Board Approved: Board Approved