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6100 - Revenues From Local, State, and Federal Sources



Revenues from Local Resources
Use of Local Revenues for Enrichment
All local revenues will be used only for documented and demonstrated enrichment of the state's program of basic education.

Local revenues include the following:
• Enrichment levies collected under RCW 84.52.053;
• Local effort assistance funding received under chapter 28A.500 RCW; and
• Other local revenues such as, but not limited to, grants, donations, state and federal payments in lieu of taxes, or any local revenues that operate as an offset to the district's basic education allocation under RCW 28A.150.250.

Enrichment of the state's program of basic education includes supplementing the following:
• The minimum instructional offerings of RCW 28A.150.220 or 28A.150.260;
• The staffing ratios or program components of RCW 28A.150.260, including providing additional staff for class size reduction beyond class sizes allocated in the prototypical school model and additional staff beyond the staffing ratios allocated in the prototypical school formula;
• The program components of RCW 28A.150.200, 28A.150.220, or 28A.150.260; or
• The program of professional learning as defined by RCW 28A.415.430 beyond that allocated pursuant to RCW 28A.150.415.

The district can pay for the following with local revenues:
• Extracurricular activities;
• Extended school days;
• An extended school year;
• Additional course offerings beyond the minimum instructional program established in the state's statutory program of basic education;
• Activities associated with early learning programs;
• Any additional salary costs attributable to the provision or administration of permitted enrichment activities; and
• Additional activities or enhancements that the office of the superintendent of public instruction determines to be documented and demonstrated enrichment and for which the superintendent approves proposed expenditures during the preballot approval process required by RCW 84.52.053 and 28A.505.240.

Enrichment Levies
As necessary, the district will consider requesting voter approval of an enrichment levy. Such a levy will be for an amount permitted by law. The board will solicit advice from staff and community members prior to establishing the amount and purposes of the levy. The levy will be presented by program and expenditure in the district's annual descriptive guide for community members as required by law. OSPI must approve the district's expenditure plan for the enrichment levy before the district can submit the levy to the voters.

Response to Audit Findings on the Use of Local Revenues
As part of the state auditor's regular financial audit, it will review the district's expenditures to ensure they are in compliance with RCW 28A.150.276, the statute that limits the district's use of local revenues to supplementing the state's basic education program.

Within 30 days of receiving the auditor's findings, the board will hold a public hearing to review the findings.

Revenues from State Resources
The responsibility for financing public education in Washington falls primarily upon the state. 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 enrichment 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 appro¬priate to assist schools.

The superintendent or designee may accept optional state grants upon determining if the benefits of accepting the grant outweigh the costs and impact to programs. Grants requiring school board approval will be submitted to them in a timely manner for approval.

Revenues from the Federal Government
The objective of the board is to provide the best educational services pos¬sible within resources available to the district. Federal grants and programs may provide helpful financial resources towards pursuing that objective. When it is optional for the district to participate in a federally funded program, the superintendent or designee will review the impact on existing programs, and new obligations that the program may require. Before authorizing participation in such a program, the superintendent or designee will first determine that the advantages outweigh the disadvantages and that the program will not detract from other programs already in operation.

The district agrees to comply with all federal and state requirements that may be a condition to receipt of federal funds including, but not limited to:
• Maintenance of fiscal records that show the receipt and disposition of federal funds;
• Provision for eligible private school students to participate in programs and/or services designed for the educationally disadvantaged as well as other programs that are supported by federal funds;
• Provision for testing to identify target students as well as to measure program results; and
• Provision for staff and parent involvement, program planning, budget development, and program evaluation.

The board 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 following controls are established for the Title I program:
• All Title I funded purchases and expenditures will be directly related to allowable Title I activities and services that are necessary to carry out the objectives of the current program effectively, and for the benefit of eligible participants;
• Title I purchases and expenditures will be restricted to those incurred by persons with direct Title I duties and responsibilities and/or that benefit only eligible Title I participants; and
• Title I funded in-service trainings will be directly related to specific Title I program activities.
• Appropriate documentation of all Title I purchases and expenditures incurred will be maintained for accountability and audit Purposes.

The district further assures that a district wide salary schedule is in effect and that the staff is assigned equitably among schools. Instruc¬tional mate¬rials 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.

Cross References:
Board Policy 6020 System of Funds and Accounts

Legal References
RCW 28A.150.230 District school directors' responsibilities
RCW 28A.150.250 Annual basic education allocation — Full funding — Withholding of funds for noncompliance
RCW 28A.300.070 Receipt of federal funds for school purposes — Superintendent of public instruction to administer
RCW 84.52.0531 Levies by school districts — Maximum dollar amount for maintenance and operation support — Restrictions — Maximum levy percentage — Levy reduction funds — Rules.
Chapter 180-16 WAC State Support of Public Schools
Public Law 81-874 Impact Aid
Adopted: July 16, 2002
Revised: November 19, 2019


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

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