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6100 - Revenues From Local, State, and Federal Sources



Revenues from Discretionary Local Taxes

If necessary, the district shall consider requesting voter approval of an excess property tax to be collected in the year following 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. The special levy being col - lected shall be presented by program and expenditure in the district's annual descriptive guide for patrons as required by law.

Revenues from State Resources

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 l,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 children with disabilities and for such other programs as it deems appropriate to assist schools.

Revenues from the Federal Government

The objective of the board is to provide the best educational services possible within resources available to the district. Federal grants and programs may provide helpful financial resources towards pursuing that objective.
The board agrees to comply with all federal and state requirements that may be a condition to receipt of federal funds including, but not limited to:

    1. maintenance of fiscal records which show the receipt and disposition of federal funds;
    2. provision for eligible private school students to participate in programs and/or services designed for the educationally disadvantaged as well as other programs which are supported by ECIA funds;
    3. provision for testing to identify target students as well as to measure program results; and
    4. provision for staff and parent involvement, program planning, budget development, and program evaluation.

The district agrees to comply with Title 1 requirements pertaining to the implementation of internal controls for travel, contracted services, training, and capital outlay purchases and expenditures.

The district further assures that a district-wide salary schedule is in effect and that the staff is assigned equitably among schools. Instructional materials shall also be distributed equitably among all schools. The board grants authority to directors and staff to participate in the development of any state and/or federal regulations deemed to be necessary for the implementation of federally-funded programs.

Optional Participation

When it is optional for the district to participate in a state or federally funded program, 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 may be required. 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 others already in operation.

Legal References:



Receipt of federal funds for school purposes -- Superintendent of Public Instruction to administer


Weighting schedule


Additional programs for which legislative appropriations must or may be made


Basic Education Act of 1977 -- District school directors as accountable for proper operation of distric t-- Scope -- Responsibilities -- Publication of guide

84.52.053, 0531

Excess levies by school districts



Title 1 regular - ECIA


State Support of Public Schools


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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