Revised Code of Washington
Chapter 28A.505 - School Districts' Budgets.
28A.505.140 - Rules for budgetary procedures—Review by superintendent—Separate accounting of state and local revenues—Notice of irregularity—Budget revisions.

RCW 28A.505.140
Rules for budgetary procedures—Review by superintendent—Separate accounting of state and local revenues—Notice of irregularity—Budget revisions.

(1) Notwithstanding any other provision of law, the superintendent of public instruction shall adopt such rules as will ensure proper budgetary procedures and practices, including monthly financial statements consistent with the provisions of RCW 43.09.200, and this chapter. By the 2019-20 school year, the rules must require school districts to provide separate accounting of state and local revenues to expenditures.
(2) If the superintendent of public instruction determines upon a review of the budget of any district that said budget does not comply with the budget procedures established by this chapter or by rules adopted by the superintendent of public instruction, or the provisions of RCW 43.09.200, the superintendent shall give written notice of this determination to the board of directors of the local school district.
(3) The local school district, notwithstanding any other provision of law, shall, within thirty days from the date the superintendent of public instruction issues a notice pursuant to subsection (2) of this section, submit a revised budget which meets the requirements of RCW 43.09.200, this chapter, and the rules of the superintendent of public instruction.

[ 2017 3rd sp.s. c 13 § 602; 2006 c 263 § 202; 1990 c 33 § 422; 1983 c 59 § 10; 1975-'76 2nd ex.s. c 118 § 14. Formerly RCW 28A.65.465.]
NOTES:

Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.


Findings—Purpose—Part headings not law—2006 c 263: See notes following RCW 28A.150.230.


Application—Effective date—Severability—1983 c 59: See notes following RCW 28A.505.010.


Severability—1975-'76 2nd ex.s. c 118: See note following RCW 28A.505.010.

Structure Revised Code of Washington

Revised Code of Washington

Title 28A - Common School Provisions

Chapter 28A.505 - School Districts' Budgets.

28A.505.010 - Definitions.

28A.505.020 - Districts must utilize methods of revenue and expenditure recognition.

28A.505.030 - District fiscal year.

28A.505.040 - Budget—Four-year budget plan—Notice of completion—Copies—Review by educational service districts.

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

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

28A.505.070 - Budget review committee—Members—Review of budget, limitations.

28A.505.080 - Budget—Disposition of copies.

28A.505.090 - Budget—Format, classifications, mandatory.

28A.505.100 - Budget—Contents—Display of salaries.

28A.505.110 - Budget—Including receivables collectible in future years—Limitations.

28A.505.120 - Withholding state funds upon district noncompliance—Notice of.

28A.505.130 - Budget—Requirements for balancing estimated expenditures.

28A.505.140 - Rules for budgetary procedures—Review by superintendent—Separate accounting of state and local revenues—Notice of irregularity—Budget revisions.

28A.505.150 - Budgeted expenditures as appropriations—Interim expenditures—Transfer between budget classes—Liability for nonbudgeted expenditures.

28A.505.160 - Appropriations lapse at end of fiscal year—Exception.

28A.505.170 - First-class school districts—Emergency or additional appropriation resolutions—Procedure.

28A.505.180 - Second-class school districts—Additional appropriation resolutions—Procedure.

28A.505.200 - Repayment of federal moneys—Federal disallowance determination.

28A.505.230 - Condensed compliance reports—Second-class districts.

28A.505.240 - Enrichment levy spending plans—Preballot approval—Revised spending plan for voter-approved levies.