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6000 (P) - 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 instructional program, providing for the efficient and effective operation of the district and attaining the goals of the district’s strategic plan. 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 shall be prepared for the ensuing fiscal year which shall begin September 1 each year and shall continue through August 31 of the succeeding calendar year. The budget shall set forth the complete financial plan of the district for the ensuing school year.

Prior to presentation of the proposed budget for adoption, the superintendent shall prepare for the board's study and consideration appropriate documentation supporting his/her recommendations, which shall 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 patrons prior to action by the board.

Budget Preparation and Adoption

The budget will be prepared for board review and adoption in accordance with the procedures and timelines established by state law and the Superintendent of Public Instruction. Copies of the budget as adopted shall be filed with the ESD for review and copies will be filed with the state superintendent of public instruction.

Budget Implementation

The board places responsibility with the superintendent 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:

    1. Expenditure of funds for the employment and assignment of staff meet the legal requirements of the state of Washington and adopted board policies;
    2. Funds held in reserve accounts (General fund #810-890) for self-insurance and other such contingencies may not be expended unless approved for purposes designated by the board;
    3. Complete listing of expenditures for supplies, materials and services is presented for board approval and/or ratification;
    4. Purchases are made according to the legal requirements of the state of Washington and adopted board policy;
    5. Funds may be transferred from one budget classification to another subject to such restrictions as may be imposed by the board;
    6. The superintendent shall be responsible for establishing procedures to authorize and control the payroll operations of the district. The board may act on behalf of individual staff to deduct a certain amount from the staff member's paycheck and remit an agreed amount to a designee of the staff member. No involuntary deduction may be made from the wages of a staff member except for federal income tax, social security, medical aid, and state retirement, or in compliance with a court order such as garnishment; and
    7. Financial reports are submitted to the board each month.
Legal References 
28A.320.010 Corporate powers


First Reading: February 19, 2002

Adopted by the Board: July 16, 2002

WALLA WALLA PUBLIC SCHOOLS • 364 South Park St. • Walla Walla, WA 99362 • Phone: 509-527-3000 • Fax: 509.529.7713

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