RCW 28A.505.240
Enrichment levy spending plans—Preballot approval—Revised spending plan for voter-approved levies.
(1) As required by RCW 84.52.053(4), before a school district may submit an enrichment levy under RCW 84.52.053 to the voters, it must have received approval from the office of the superintendent of public instruction of an expenditure plan for the district's enrichment levy and other local revenues as defined in RCW 28A.150.276. Within thirty days after receiving the plan the office of the superintendent of public instruction must notify the school district whether the spending plan is approved. If the office of the superintendent of public instruction rejects a district's proposed spending plan, then the district may submit a revised spending plan, and the superintendent must approve or reject the revised submission within thirty days. The office of the superintendent of public instruction may approve a spending plan only if it determines that the enrichment levy and other local revenues as defined in RCW 28A.150.276(1) will be used solely for permitted enrichment activities as provided in RCW 28A.150.276(2).
(2)(a) Except as provided in (b) of this subsection, after a school district has received voter approval for a levy for an enrichment levy under RCW 84.52.053, a school district may change its spending plan for the voter-approved levy by submitting a revised spending plan to the office of the superintendent of public instruction for review and approval. To revise a previously approved spending plan, the district must provide notice and an opportunity for review and comment at an open meeting of the school board, and the board must adopt the revised spending plan by resolution. The board must then submit the plan to the office of the superintendent of public instruction. Within thirty days after receiving the revised spending plan the office must notify the school district whether the revised spending plan is approved. The office of the superintendent of public instruction may approve a revised spending plan only if it determines that the enrichment levy and other local revenues as defined in RCW 28A.150.276(1) will be used solely for permitted enrichment activities as provided in RCW 28A.150.276(2).
(b) If the superintendent has approved expenditures for specific purposes under (a) of this subsection, a district may change the relative amounts to be spent for those respective purposes for the same levy in subsequent years without having to first receive approval for the change from the office of the superintendent of public instruction if the district adopts the change as part of its annual budget proposal after a public hearing under RCW 28A.505.060.
(3) This section applies to taxes levied for collection beginning in calendar year 2020 and thereafter.
[ 2018 c 266 § 304; 2017 3rd sp.s. c 13 § 204.]
NOTES:
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Structure Revised Code of Washington
Title 28A - Common School Provisions
Chapter 28A.505 - School Districts' Budgets.
28A.505.020 - Districts must utilize methods of revenue and expenditure recognition.
28A.505.030 - District fiscal year.
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.505.160 - Appropriations lapse at end of fiscal year—Exception.
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.