6000—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 and providing for the efficient and effective operation of the district. 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 will be prepared for the ensuing fiscal year. The budget will set forth the complete financial plan of the district for the ensuing fiscal year.

Prior to presentation of the proposed budget for adoption, the superintendent or designee will prepare for the board’s study and consideration appropriate documentation supporting his/her recommendations, which will be designed to meet the needs of students within the limits of anticipated revenues consistent with reasonable management practices. Program planning and budget development will provide for staff participation and the sharing of information with community members prior to action by the board.

Fiscal Year

The district fiscal year will begin September 1 each year and will continue through August 31 of the succeeding calendar year.

Budget Preparation, Notice, and Submission to ESD and OSPI

On or before the tenth day of July in each year, the district shall prepare the budget for the ensuing fiscal year. The annual budget development process shall include the development or update of a four-year budget plan that includes a four-year enrollment projection. The four-year budget plan must include an estimate of funding necessary to maintain the continuing costs of program and service levels and any existing supplemental contract obligations.

The completed budget must include a summary of the four-year budget plan and set forth the complete financial plan of the district for the ensuing fiscal year.

Upon completion of the budget, the district will electronically publish a notice stating that the district has completed the budget, posted it electronically, placed it on file in the district administration office, and that a copy of the budget and a summary of the four-year budget plan will be furnished to any person who calls upon the district for it.

By July 10th, the district will submit a copy of the budget and four-year budget plan to its educational service district and to the office of the superintendent of public instruction for review and comment, unless the superintendent of public instruction has delayed the date because the state operating budget was not adopted by June 1st.

Budget Notice, Hearing, Adoption, and Filing

The board of directors will meet to fix and adopt the budget for the ensuing fiscal year. The district will provide notice of the meeting. The notice will designate the date, time, and place of the meeting. The notice will also state that any person may appear at the meeting and be heard for or against any part of the budget, the four-year budget plan, or any

proposed changes to uses of enrichment funding. The district will publish the notice electronically and will publish it at least once each week for two consecutive weeks in a newspaper of general circulation in the district (or if there is none in the district, in a newspaper of general circulation in the county or counties in which the district is a part). The last notice will be published no later than seven days before the meeting.

On the day given in the notice, the board of directors will meet at the time and place designated. At the meeting, the board of directors will fix and determine the appropriation from each fund contained in the budget separately; will by resolution adopt the budget, the four-year budget plan summary, and the four-year enrollment projection; and will record its action in the official minutes. (First Class District Provision: Copies of the budget as adopted will be filed with the education service district for review.) (Second Class District Provision: Copies of the budget as adopted will be filed with the educational service district for review, alteration, and approval by the budget review committee.) Copies of the budget will be filed with the superintendent of public instruction.

The dates for adoption and filing are as follows:

1st Class Districts:

Budget adopted by 8.31

Budget filed with ESD by 9.3

Budget filed with OSPI by 9.10

2nd Class Districts:

Budget adopted by 8.1

Budget forwarded to ESD for review, alteration, and approval by budget review committee by 8.3

Budget review committee approves budget by 8.31

Budget returned to school district and filed with OSPI by 9.10 Budget Implementation

The board places responsibility with the superintendent or designee for administering the operating budget, once adopted. All actions of the superintendent or designee 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 or designee will be responsible for establishing procedures to authorize and control the payroll operations of the district; and

7. Financial reports are submitted to the board each month.

Cross References: 6213 – Reimbursement for Travel Expenses 5005 – Employment and Volunteers: Disclosures, Certification Requirements, Assurances and Approval

Legal References: RCW 28A.300.060 Studies and adoption of classifications for school district budgets — Publication RCW 28A.320.010 Corporate powers RCW 28A.320.020 Liability for debts and judgments RCW 28A.320.090 Preparing & distributing information on district’s instructional program, operation and maintenance — Limitation RCW 28A.330.100 Additional powers of the board RCW 28A.400.240 Deferred compensation plan for school district or educational service district employees—Limitations RCW 28A.400.250 Tax deferred annuities—Regulated company stock RCW 28A.400.280 Employee benefits—Employer contributions— Optional benefits—Annual report RCW 28A.400.300 Hiring and discharging employees — Written leave policies — Seniority and leave benefits of employees transferring between school districts and other educational employers. RCW 28A.405.400 Payroll deductions authorized for employees RCW 28A.405.410 Payroll deductions authorized for certificated employees—Savings RCW 28A.505.040 Budget — Notice of completion — Copies — Review by ESD RCW 28A.505.050 Budget — Notice of meeting to adopt RCW 28A.505.060 Budget — Hearing and adoption of — Copies filed with ESDs RCW 28A.505.080 Budget — Disposition of copies RCW 28A.505.150 Budgeted expenditures as appropriations — Interim expenditures — Transfer between budget classes — Liability for nonbudgeted expenditures Chapter 28A.510 RCW Apportionment to District — District Accounting RCW 41.04.020 Public employees—Payroll deductions authorized RCW 41.04.035 Salary and wage deductions for contributions to charitable agencies—United Fund defined—Includes Washington state combined fund drive RCW 41.04.036 Salary and wage deductions for contributions to charitable agencies—Deduction and payment to United Fund or Washington state combined fund drive—Rules, procedures RCW 41.04.230 Payroll deductions authorized RCW 41.04.233 Payroll deductions for capitation payment to health maintenance organizations RCW 41.04.245 Payroll deductions to a bank, savings bank, credit union, or savings and loan association WAC 392-123-054 Time Schedule for Budget

Management Resources: 2021 – February Issue
2018 – June Policy Alert 2011 – October Issue

Adoption Date: 4/29/21

6000P—PAYROLL: AUTHORIZATION AND CONTROL

Payroll: Authorization and Control

Employment of all certificated and classified staff must be approved by the board and authority to pay for such services rendered follows this approval. Annual salaries will be determined by placement on the district salary schedule in terms of position, experience, training (where applicable), and collective bargaining agreements (where applicable). Proper documentation is required to receive credit for experience and training.

Salary Warrants

Unless otherwise specified, each staff member will receive a salary warrant on the last working day of each month equal to l/12 of the staff member’s yearly salary less statutory, contractual, and voluntary deductions. Voluntary payroll deductions must be authorized by the board. 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.

The district will make payroll deductions for staff as required by law, such as federal withholdings, applicable state retirement contributions, and industrial insurance premiums.

The district will make payroll deductions for staff based on contractual agreements, such as those required by collective bargaining agreements.

The district may make voluntary payroll deductions for staff of the following type after an employee has submitted a written request to make such a deduction, such as credit unions, charities, life insurance, investment instruments, etc.

6005—TAX DEFERRED ACCOUNT/COMPENSATION

The Board of Directors may contract with an eligible employee to defer any portion of his/her compensation at an eligible employee’s direction. The district may provide for participation in a tax deferred account program, as defined by Section 403(b) and 403(b)(7) of the Internal Revenue Code of 1986 as amended.

Upon receipt of all documents required by the school district under the administrative procedure for tax deferred annuities and upon District approval, the Board will enter into a tax deferred account arrangement when eligible employees request an arrangement with a company of the employee’s choice.

Once approved, the superintendent, or his/her designee, will create a tax deferred account program at the request of said eligible employees. Procedures shall address:

Employee responsibilities for carrying out the tax deferred account program.

How and when employees can be contacted by representatives of the companies that comply with all of the requirements set forth in the administrative procedures.

The assurance that the school district shall be held harmless for any actions occurring after the authorized funds have been disbursed to the company designated by the employee.

The employee’s responsibility for determining that the disbursement does not exceed the limits set forth in applicable law.

Legal References: RCW 28A.400.250 Tax deferred annuities

Adoption Date: 4/25/02 Raymond School District #116

6005P—TAX DEFERRED ACCOUNT/COMPENSATION

Eligible employees may elect to defer a portion of their salary or wages to pay for a tax-deferred account. Eligible employees may make their deferral arrangements with any district authorized insurance company or mutual fund (both hereinafter referred to as “Service Provider”). A Service Provider may be authorized if five or more eligible employees request the district to enter into a contract with an insurance company offering a tax deferred account contract and licensed to do business in the State of Washington or a mutual fund that provides custodial contracts for tax deferred account programs, and complies with all district policies and procedures. The following are procedures pertaining to staff participation, hold harmless agreements, and sales representation contacts:

The district will initiate salary reductions when five salary reduction agreement forms have been submitted for a Service Provider, and an authorized officer of the Service Provider has signed and submitted the district’s Hold Harmless and Indemnity Agreement and a Tax Sheltered Account Company Basic Information Form. Only the district’s specific Hold Harmless and Indemnity Agreement will be acceptable. Failure to execute the district’s Hold Harmless and Indemnity Agreement will be sufficient grounds for denial or dismissal of the Service Provider as an approved Service Provider. In the event that the district has employees participating in a plan with a Service Provider that will not sign a district Hold Harmless and Indemnity Agreement, the district will not allow additional employees to participate in the plan offered by the Service Provider until the Service Provider signs the district’s Hold Harmless and Indemnity Agreement and meets all of the requirements of this administrative procedure. It is the responsibility of the employees requesting approval of a Service Provider to provide the district with the documents required by this procedure.

An eligible district employee, or a Service Provider, Agent, Registered Representative, or Registered Investment Advisor may request a tax deferred Account authorization form (salary reduction agreement) from the district payroll office. Only the district’s salary reduction agreement will be accepted. No substitutions will be accepted. The salary reduction agreement must have at least the signature of the employee. Because of the complexities in determining the maximum contribution limits, the district strongly advises all employees to obtain a signature from the Service Provider or licensed and authorized agent of the company, Registered Representative, or Registered Investment Advisor soliciting or receiving contributions on behalf of the employee. The Agent, Registered Representative, or Registered Investment Advisor, must register with the district by completing a Representative Profile, providing a copy of his/her current Washington State Insurance license (if applicable) and submitting a Hold Harmless and Indemnity Agreement for Agents and Registered Representatives/Registered Investment Advisors.

The salary reduction agreement will remain in force until modified or cancelled by the employee or employment has terminated. Payroll reductions will not be made if there are insufficient earnings to make a complete reduction.

Service Providers, their agents, registered representatives and registered investment advisors must comply with all pertinent written directives regarding the solicitation of employees. Solicitation of employees conducted on school premises during scheduled work hours is not permitted. Presentations before and after normal school hours may be given only if approved by the building administrator. Tax deferred program literature may be disbursed via intraschool mail from the payroll office the first of each calendar quarter.

In the event that participation in a program offered by a Service Provider drops below 5 participants, the district will notify the Service Provider that participation must be at least five participants within a six month period or the Service Provider will be dropped from the district’s approved Service Provider list. Once a Service Provider has been dropped from the approved list, the Service Provider will be required to meet all the qualifications of a new Service Provider in order to add new participants. This procedure does not affect participants currently contributing to a plan with the Service Provider. Current participants will continue to have all rights and options provided under the plan.

An Employee contributing more than the Elective Deferral Limit of $11,000 (in 2002 indexed in subsequent years) must submit a Modified Maximum Amount Contributable worksheet with each salary reduction agreement. The Modified Maximum Amount Contributable worksheet must calculate the 415(c) General Limit and 402(g) Elective Deferral Limit.

In addition, a Modified Maximum Amount Contributable worksheet must be submitted annually if the employee’s contribution for a calendar year is greater than $11,000 (or applicable limit). The required annual Modified Maximum Amount Contributable worksheet must be submitted to the district by November 1 of the calendar year in which the above circumstances apply. In the event the Modified Maximum Amount Contributable Worksheet is not in the district office by the deadline for payroll changes in January of the following year, the district will stop contributions until the employee submits the Modified Maximum Amount Contributable worksheet. The accuracy of the Modified Maximum Amount Contributable worksheet must be certified by signature of the employee.

Because of the complexities in determining the maximum contribution limits, the district strongly advises all employees to obtain assistance in preparing the Modified Maximum Amount Contributable worksheet. The district also strongly advises the employee to obtain the signature of the Service Provider or licensed and authorized agent of the company, Registered Representative, or Registered Investment Advisor calculating the Modified Maximum Amount Contributable worksheet certifying the accuracy of the calculation for the employee. The district will assume no responsibility for verifying or certifying the accuracy of the Modified Maximum Amount Contributable worksheet.

Adoption Date: 4/25/02 Raymond School District #116

6010—FISCAL YEAR

The district fiscal year shall begin September l each year and shall continue through August 31 of the succeeding calendar year.

Legal Reference: RCW 28A.505.030 District fiscal year

Adoption Date: 3/24/98 Raymond School District #116

6020-SYSTEM OF FUNDS AND ACCOUNTS Funds

The district will maintain a system of funds with the county treasurer in accordance with state law and the accounting manual approved by the State Superintendent of Public Instruction. The funds are:

General Fund

The General Fund (GF) is financed primarily from local taxes, state support funds, federal grants, and local receipts. These revenues are used specifically for financing the ordinary and legally authorized operations of the district for all grades. The GF includes money which has been segregated for the purpose of carrying on specific activities including, but not limited to, the basic and special education programs. The GF is managed in accordance with special regulations, restrictions and limitations and constitutes an independent fiscal and accounting entity.

Capital Projects Fund

The Capital Projects Fund (CPF) contains:

• proceeds from the sale of voted bonds (unlimited tax general obligation bonds) and non-voted bonds (limited general obligation bonds);

• State of Washington financing assistance (state matching money); • transfers from the district’s basic education allotment; • the proceeds of special levies earmarked for building purposes; • earnings from capital projects fund investments

• growth management impact fees;

• state environmental protection act mitigation payments;

• rental or lease proceeds; and

• proceeds from the sale of property.

Permissible expenditures from the proceeds derived from the sale of voted bonds, including the investment earnings thereon, is governed expressly by state law and, may include the acquisition of land or existing buildings, improvements to buildings and/or grounds, design and construction and/or remodeling of buildings, or initial equipment; provided that, the bond election resolution and ballot proposition approved by the voters authorizing the bonds includes these items. The Washington Constitution prohibits the use of voted bond proceeds to replace equipment.

Proceeds from other sources are also governed by state law and may be used for major renovation and replacement including but not limited to roofing, heating and ventilating systems, floor covering and electrical systems; renovation of play fields and other district real property; energy audits, capital improvements and major items of equipment, furniture and implementing technology systems, facilities and projects, including acquiring hardware, licensing software and on-line applications that are an integral part of the district’s technology systems.

Any money from the sale of voted bonds and investment earnings thereon remaining after the authorized capital improvements have been completed may be used to: (a) acquire, construct, install, equip and make other capital improvements to the district’s facilities; or (b) retire and/or defease a portion of voted bonds, all as the school board may determine by resolution after holding a public hearing pursuant to RCW 28A.530.020.

Investment earnings derived from other sources in the CPF should be retained in the CPF and used for statutorily authorized purposes. The district may transfer investment earnings in the CPF, which have not been derived from voted bond proceeds, to a different fund; provided that, such investment earnings may only be expended for instructional supplies, equipment or capital outlay purposes. The superintendent should consult the board and appropriate district staff prior to altering the use of voted bond proceeds and transferring investment earnings out of the CPF.

Debt Service Fund

The Debt Service Fund (DSF) is for the payment of principal of and interest on outstanding voted and non-voted bonds. Disbursements are made by the county treasurer by means of treasurer’s checks. Provision will be made annually for the making of a levy sufficient to meet the annual payments of principal and semiannual payments of interest. The district may transfer surplus investment earnings from the DSF to any other school district fund; provided that, such investment earnings are spent only for instructional supplies, equipment or capital outlay purposes. The district may transfer such investment earnings to other school district funds unless the resolution authorizing the voted bonds requires investment earnings to remain in the DSF to secure payment of voted bonds, thereby reducing future tax collections and the corresponding tax levy rate. The superintendent should consult with the board and appropriate staff prior to transferring interest earnings out of the DSF.

Non-voted bonds are required to be repaid from the school district’s DSF, rather than the fund that actually received the non-voted bond proceeds. As a result, to pay principal of and interest on the non-voted bond, an operating transfer must be used from the CPF (or other fund) to the DSF. The school district should create a separate account within the DSF to repay the non-voted bond. The district should internally segregate the money pledged to repay the non-voted bond from any excess property taxes deposited in the DSF for the repayment of voted bonds.

Prior to the issuance of a non-voted bond the superintendent or a designee will review the repayment process with the board and the county treasurer. The proceeds from the sale of real property may be placed in the DSF or CPF, except for the amount required to be expended for the costs associated with the sale of such property.

Associated Student Body Program Fund

The board is responsible for the protection and control of student body financial resources just as it is for other public funds placed in its custody. The financial resources of the Associated Student Body Program Fund (ASB Fund) are for the benefit of students. Student involvement in the decision-making processes related to the use of this money is an integral part of the associated student body, except that the board may delegate the authority to a staff member to act as the associated student body for any school which contains no grade higher than grade six.

Money in the ASB Fund is public money and may not be used to support or oppose any political candidate or ballot measure. Money raised by students through recognized student body organizations will be deposited in and disbursed from the fund which is maintained by the county treasurer. The ASB Fund is subject to management and accounting procedures which are similar to those required for all other district moneys. ASB constitutions will provide for participation by ASB representatives in the decisions to budget for and disburse ASB Fund money. Private non-associated student body fund moneys raised for scholarships, student exchanges and charitable purposes will be held in trust by the district.

Transportation Vehicle Fund

The transportation vehicle fund (TVF) includes:

• the proceeds from the sale of transportation vehicles; • lease, rental, or occasional use of surplus buses;

• depreciation reimbursement for district-owned buses; • proceeds of TVF levies;

• optional transfers from the GF;

• and investment funds coming from the TVF.

The TVF may be used to purchase and/or rebuild buses on a contract or cash basis. Money may be transferred from the TVF to the DSF exclusively for the payment of principal of and interest on non-voted debt incurred by the TVF. Such a transfer does not constitute a transfer of money from the TVF within the meaning of RCW 28A.160.130.

Skill Center Minor Repair and Maintenance Capital Account

A host district of a cooperative skill center must maintain a separate minor repair and maintenance capital account for facilities constructed or renovated with state funding. Participating districts must make annual deposits into the account to pay for future minor repair and maintenance costs of those facilities. The host district has authority to collect those deposits by charging participating districts an annual per-pupil facility fee.

Bank Accounts

The district will maintain a system of bank accounts as follows: • A district depository and/or transmittal bank account;

• An associated student body imprest bank account for each school having an associated student body organization approved by the board; and

• Petty cash accounts in such numbers as are necessary to meet the petty cash needs of the schools and divisions of the district. The board may authorize the establishment of such accounts. Each petty cash account will be approved by the board. A custodian will be appointed for these accounts who will be independent of invoice processing, check signing, general accounting and cash receipts functions. If this separation of functions is not feasible, another employee who is independent of those functions will be responsible for reviewing the management of each account.

Cross References: 6030 – Financial Reports 3510 – Associated Student Bodies

Legal References: Wash. Const., Article VII, 2 Voted bond proceeds and capital levy proceeds — Uses RCW 28A.320.320 Investment of funds of district—Service fee RCW 28A.320.330 School funds enumerated — Deposits — Uses RCW 28A.325.010 Fees for optional noncredit extracurricular events — Disposition RCW 28A.325.020 Associated student bodies — Powers and responsibilities affecting RCW 28A.325.030 Associated student body program fund — Fund raising activities — Nonassociated student body program fund moneys RCW 28A.335.060 Surplus school property — Rental, lease, or use of — Disposition of moneys received from RCW 28A.505.140 Rules for budgetary procedures —Review by superintendent — Notice of irregularity — Budget revisions RCW 28A.530.010 Directors may borrow money, issue bonds RCW 28A.530.020 Bond issuance — Election — Resolution to specify purposes RCW 28A.530.080 Additional authority to contract indebtedness–Notice RCW 42.17A.555 Use of public office or agency facilities in campaigns — Prohibition — Exceptions RCW 43.09.200 Local government accounting — Uniform system of accounting RCW 43.09.210 Local government accounting — Separate accounts for each fund or activity — Exemption for agency surplus personal property RCW 84.52.053 Levies by school districts authorized — When — Procedure RCW 84.52.056 Excess levies for capital purposes authorized WAC 392-123 Finance — School District Budgeting WAC 392-138 Finance — Associated Student Body Moneys State Auditor Bulletin #301, III(E), Petty Cash, (PT 3, Ch 3, Pg 8) SSB 5644 Cooperative Skill Centers—Facility Maintenance— Accounting

Management Resources: 2017 – July Issue

Adoption Date: 11/21/17 Raymond School District #116

6020P—SYSTEM OF FUNDS AND ACCOUNTS

The following guidelines shall be used in managing bank accounts:

A. The amount of the imprest fund of a school shall be based on the highest amount of funds expended in one month. The amount shall be approved by the board of directors.

B. The board of directors shall appoint a staff member to serve as custodian of the fund. A surety bond shall be secured in the amount of the fund.

C. Use of imprest funds and/or petty cash shall be restricted to those obligations which cannot be handled by voucher.

D. Imprest funds and/or petty cash may not be used to circumvent any laws related to purchasing.

E. All receipts which are submitted for reimbursement shall be dated and signed by the submitter.

F. Imprest accounts shall be replenished at least monthly by warrant of check payable to the custodian. The replenishment must be made by voucher with appropriate receipts attached.

G. Whenever an individual’s appointment as custodian is terminated the imprest fund must be replenished and turned over to the fiscal officer.

H. Local audits of each imprest account by someone other than the custodian of the account shall be made on a surprise and unscheduled basis at least twice per year.

Associated Student Body Fund Procedures

The following guidelines shall be in effect in the operation of the respective associated student bodies:

I. The principal shall appoint the primary advisor to the ASB. He/she shall be responsible for designating advisors to the various student subgroup organizations affiliated with the ASB. For schools with no grade higher than grade six, the board may delegate the authority to a staff member to act as the associated student body.

J. The principal shall be responsible for supervising the accounting functions to be performed at the building level. The building-level accounting procedures shall be consistent with the accounting functions performed at the district office level.

K. At the beginning of each year, the ASB shall submit a report which describes in summary those activities which constitute ASB programs.

L. The ASB shall participate in the determination of the purposes for which ASB financial resources shall be budgeted and disbursed. Such purposes shall be reflected in the ASB budget which is submitted to the board of directors for its approval.

M. The ASB shall approve all expenditures before money shall be disbursed from the fund. In the event that an associated student body group conducts fund raising or solicits donations for scholarships, student exchanges and charitable purposes, the associated student body group shall approve all expenditures of money so raised.

N. ASB funds may be used for purposes consistent with school district policy and approved by the governing body of the organization and subject to the provisions incorporated into the student body constitution and bylaws. Private non-associated student body fund money held by the district which is used for scholarships, charitable contributions, and student exchange program, is limited to funds denoted for that specific purpose, that have been so identified at the time of their collection, and that have been held in trust exclusively for donative purpose. Such funds must be contributed and raised on a voluntary basis. No ASB funds may be contributed to the support or opposition of a political candidate or ballot measure.

O. Fund-raising activities not associated with an ASB-sponsored organization, are not permitted by law to be done under the direction or supervision of staff nor with the use of district equipment, supplies, facilities or other district resources unless the district is fully reimbursed for all such costs.

P. The principal shall have the authority to arrange for non-ASB funds to be held in trust in separate accounts in the fund so long as students are informed in advance that a charge shall be made to cover the full cost of the service.

Q. For schools with students in grade seven or above, evidence of student approval must appear on all vouchers supporting a disbursement of ASB money. This includes purchase orders and imprest fund check requests.

R. ASB moneys must be on deposit with the county treasurer with the exception of an imprest banking account and petty cash. Such funds shall be administered in the manner required by the regulations of the state board of education.

Management Of District Bank Accounts

Moneys received for the district shall be handled as follows:

• Receipts shall be given for all moneys;

• All moneys received by the district, except those received by the county treasurer on behalf of the district, shall be deposited in the district’s transmittal account.

• Provisions shall be made for individual buildings to have access to night depository. In no cases shall money remain in a building for more than 24 hours;

A. Receipts from special events shall be deposited intact;

B. All moneys in the transmittal account shall be transmitted to the county treasurer no later than the first of each month. Such transmittals shall be accompanied by a report indicating the sums to be credited to each of the district’s funds;

C. An accurate record shall be kept of all expenditures from each imprest account. Reimbursement to the maximum permitted shall be made to each imprest account by voucher each month; and

D. Local audits of each imprest account shall be made on a surprise and unscheduled basis at least twice per year. In addition, whenever there is a change of administrator, the imprest accounts which he/she administered shall be audited by the district.

Adoption Date: 06/26/01 Raymond School District # 116

6021 – INTERFUND LOANS

Inter-fund loans between the general fund, the transportation vehicle fund, the capital projects fund, or the debt service fund may be used to alleviate a temporary cash deficiency.

Such loans shall not be used to balance the budget of the borrowing fund; nor shall they deter any function or project for which the fund was established.

The board must adopt a resolution before any inter-fund loan transaction takes place. The resolution shall contain the exact amount of the loan, the funds involved, the specific source of funds for repayment, the schedule for repayment and the interest rate involved.

Legal References: RCW 28A.505.150 Budgeted expenditures as appropriations—Interim expenditures–Transfer between budget classes–Liability for non budgeted expenditures WAC 392-123-135 Inter-fund loans through 160

Adoption Date: 8/22/00 Raymond School District #116

6030—FINANCIAL REPORTS

Monthly Report

The business office shall prepare a monthly budget status report of the following funds:

A. General fund,

B. Capital projects fund,

C. Debt service fund,

D. Associated student body fund, and

F. Transportation vehicle fund.

A “statement of financial condition” shall be submitted to the board each month. The superintendent shall reconcile ending net cash and investments, revenues and expenditures reported by the county treasurer with the district records for all funds. As part of the budget status report, the superintendent shall provide each director with a brief written explanation of any significant deviation in revenue and/or expenditure projections that may affect the financial status of the district.

Annual Financial and Statistical Report

At the close of each fiscal year, the superintendent, as board secretary, shall submit to the board an annual financial statistical report. The report shall include at least a summary of financial operations for the year.

Legal References: RCW 28A.150.230 Basic Education Act of 1977–District school directors as accountable for proper operation of district–Scope— Responsibilities RCW 28A.400.030(3) Superintendent’s duties WAC 392-123-110 Monthly financial statements and reports prepared by school district administrator WAC 392-123-115 Monthly budget status report for general fund operations WAC 392-123-120 Statement of financial condition–Financial position of the school district WAC 392-123-125 Personnel budget status report WAC 392-123-132 Reconciliation of monthly county treasurers’ statement to district records

Adoption Date: 3/24/98 Raymond School District #116

6040—EXPENDITURES IN EXCESS OF BUDGET

Total budget expenditures for each fund as adopted in the budget shall constitute the appropriations of the district for the ensuing fiscal year. The board shall be limited in the incurring of expenditures to the grand total of such appropriations.

Board members, administrators or staff who knowingly or negligently violate or participate in a violation of this policy by incurring expenditures in excess of appropriations shall be held civilly liable, jointly and severally, for such expenditures, including consequential damages, for each such violation. If as a result of any civil or criminal action the violation is found to have been done knowingly, such board member, administrator or staff member who is found to have participated in such breach shall immediately forfeit his/her office or employment.

In the event of an emergency requiring expenditures in excess of the budget, the board may adopt a resolution which states the conditions constituting the emergency and the amount of the appropriation necessary to correct the situation. At any other time that the budget is to be increased by making an additional appropriation, the board, after proper notice, shall adopt a resolution stating the facts and the amount of appropriation necessary to correct the situation. Any person may appear at the meeting at which the appropriation resolution is to be voted on and may be heard for or against the adoption. Passage of the resolution requires a majority vote of all members of the board.

Legal References: RCW 28A.225.250 Cooperative programs among school districts – Rules RCW 28A.505.150 Budgeted expenditures as appropriations–Interim expenditures–Transfer between budget classes–Liability for non budgeted expenditures RCW 28A.505.170 First class school districts–Emergency or additional appropriation resolutions–Procedure

Adoption Date: 3/23/06 Raymond School District #116

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 appropriate to assist schools.

If the superintendent or designee identifies an optional state grant and determines that the benefits of accepting the grant outweigh the costs, he or she may provide a report to the board describing the benefits and the costs associated with accepting the grant. After reviewing the report, the board may formally authorize accepting the grant.

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. When it is optional for the district to participate in a federally funded program, the board will 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 the program may require. Before authorizing participation in such a program, the board will first determine that the advantages outweigh the disadvantages and that the program will not detract from other programs already in operation.

The board agrees to comply with all applicable 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 district agrees to comply with Title I 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;

• Title I funded in-service trainings will be directly related to specific Title I program activities and provided only to persons with Title I program responsibilities and duties; and

• 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 are assigned equitably among schools. Instructional material will 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.

Federal Impact Funds

Federal impact funds are provided to the district as a supplement to taxes and other revenue sources. State appropriated funds and local taxes contribute to the development and implementation of a basic education program for all students enrolled in the district. The district gives assurance that tribes and parents of Indian children will be afforded the opportunity to make recommendations regarding the needs of their children and will be involved in the planning and development of the basic education program, including those educational programs and services to be provided with federal impact funds. Indian students will have the equal opportunity to participate in the district’s program with other students.

Recognizing that the board is the ultimate authority in defining the educational program of the district, the superintendent or designee will establish procedures to assure the involvement of the tribes and parents of Indian students in the development of the basic education program, including the education services to be provided with federal impact funds and the participation of Indian children in the program on an equal basis. The superintendent or designee will provide opportunities for parents and members of the tribal council to suggest if any policy and/or procedure changes as well as program changes are necessary to better serve the needs of the Indian students.

Cross References: 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

Management Resources: 2019 – March 2019 – March Policy Issue | 2018 – June Policy Alert 2017 – July Issue

Adoption Date: Classification: Essential Revised Dates: 02.06; 12.11; 07.17; 06.18; 03.19

6100P—FEDERAL GOVERNMENT REVENUES

Internal Controls — Title 1

The following controls are established for the Title 1 program:

• All Title 1 funded purchases and expenditures shall be directly related to allowable Title 1 activities and services that are necessary to effectively carry out the objectives of the current program, and for the benefit of eligible participants.

• Title 1 purchases and expenditures shall be restricted to those incurred by persons with direct Title1 duties and responsibilities and/or which benefit only eligible Title 1 participants.

• Title 1 funded inservice training shall be directly related to specific Title 1 program activities and provided only to persons with Title 1 program responsibilities and duties.

• Appropriate documentation of all Title 1 purchases and expenditures incurred shall be maintained for accountability and audit purposes.

Parent Involvement — Title 1

Each school offering Title 1 programs shall comply with federal and state requirements by providing for:

• Written parent notification of the selection of students for services; • Accessibility to parents of specific instructional objectives for their children;

• Periodic student progress reports to parents;

• Accessibility of support materials to be utilized in the home when requested by parents;

• Parent participation in the instructional program on a volunteer basis; and

• Parent input and recommendations in program planning and modification.

Federal Impact Funds (Indian)

The district shall disseminate material related to the P.L. 81-874 application, program evaluations and program plans and/or changes to parents of Indian children and tribal officials no later than eight weeks before the application is submitted. The district will seek input from tribal officials and the parents of Indian children regarding:

• the participation of Indian children in the district’s education program on an equal basis;

• their views regarding the P.L. 81-874 application, program evaluation and program plans; and their

• recommendations regarding the needs of Indian children, the ways tribal leaders and parents can

• assist their children to achieve the benefits of P.L. 81-874 programs, and the overall education

• program and parental participation allowed.

At the board meeting immediately preceding the submission of the P.L. 81-874 application, the board will review the application and input provided by tribal officials and the parents of Indian children. Notice of the meeting location, time and topics related to the district’s P.L. 81-874 application shall be printed in the local newspaper.

The district shall form a parent-teacher task force to involve tribal officials and parents of Indian children in the planning and development of education programs assisted with the district’s P.L. 81-874 funds. The task force shall also assess the efficacy of the district’s efforts to obtain meaningful input from tribal officials and parents of Indian children, and the responsiveness of the district in modifying its policies and procedures following input. The task force shall report its findings and recommendations to the board at a public hearing at least once per year.

Following a conclusion by the board that such an action is necessary, the district shall form an ad hoc task force to recommend to the board a modified educational program to ensure the equal participation of Indian children. The task force shall report its recommendations to the board in a public hearing.

The district shall also conduct planning and information sessions during the year. All parents of Indian students and representatives of the tribal council shall be invited to attend these meetings. At these sessions, the district may:

A. Review the annual descriptive guide of the district;

B. Explain how Indian students gain access to and are served by the district’s education programs, and how educational programs are modified to ensure equal opportunity and participation by Indian students;

C. Review the identified needs of the district with particular attention directed towards assessing the needs of Indian students; and

D. Discuss proposed programs and services, as recommended by the task force, which are being considered to satisfy the stated needs and the extent to which Indian students are expected to be served.

Parents of Indian students and members of the tribal council will be advised of the Federal Impact Funds policy and procedure. Expressions of concerns and/or suggestions regarding the policies/procedures of the district are welcome. Any parent of Indian students or a member of the council may file a complaint regarding the application of P.L. 81-874 funds with the district. Said complaint should be submitted in writing to the superintendent of schools. Any complaint not satisfactorily resolved may be submitted in writing to the board of directors of the district. The board may elect to respond in writing to the complaint or hold an informal hearing with the complainant(s). A decision will be rendered within twenty (20) working days following submittal of the complaint to the board.

6101-FEDERAL CASH AND FINANCIAL MANAGEMENT

The district’s financial management system and records will be sufficient for preparing required reports and for tracing expenditures to a level that establishes funds have been used according to federal statutes, regulations, and the terms and conditions of the federal award. This is in addition to maintaining a system of funds and accounts in accordance with state law and the accounting manual (Policy 6020).

The district’s financial management system will:

• Identify all federal awards received and expended, including specific information pertaining to the award: federal program name; CFDA title and number; identification number and year; and name of federal and any pass-through agency.

• Provide for accurate, current, and complete disclosure of the results of each federal award in accordance with reporting requirements.

• Include records and supporting documentation that identify the source and application of funds for federally funded activities, including authorizations, obligations, unobligated balances, expenditures, assets, income and interest.

• Enable the district to maintain effective internal controls to ensure accountability and proper safeguarding and use of all funds, property and other assets (for example, adequate segregation of duties).

• Provide a comparison of expenditures with budget amounts for each federal award.

In order for the district to comply with federal regulations for grant recipients, the superintendent will implement written procedures for 1) cash management; and 2) determining the allowability of costs in accordance with Cost Principles and the federal award terms and conditions.

Cross References: 6020 – System of Funds and Accounts 6100 – Revenues from Local, State and Federal Sources

Legal References: Code of Federal Regulations (CFR), Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements, Sections§200.302 and §200.305

Management Resources: Cash Management Improvement Act of 1990 2015 – October Issue

Adoption Date: 11/24/15 Raymond School District #116

6101P-PROCEDURE FEDERAL CASH AND FINANCIAL MANAGEMENT

The district may draw federal funds using a reimbursement or advance payment method.

Reimbursement Payment Method

For reimbursements of federal funds, the district will:

• Monitor the fiscal activity (payments and reimbursements) under each grant on a continuous basis, and request timely reimbursement only for expenditures that have already been disbursed and comply with all applicable award requirements. • Maintain source documentation/accounting records that reconcile to the reimbursement request at a level adequate to establish that funds have not been used in violation of any applicable statutory restrictions or prohibitions.

• If the district transfers expenditures previously charged to a federal award for which reimbursement has been claimed to a non-federal fund source, the district will calculate the interest earned on the federal funds pursuant to possible submittal – refer to Interest Earned section below.

Advance Payment Method

For advances of federal funds, the district will:

• Monitor the fiscal activity (drawdowns and payments) under each grant on a continuous basis and maintain source documentation/

accounting records at a level adequate to establish that funds have not been used in violation of any applicable statutory restrictions or prohibitions.

• To the extent available, disburse funds available from program income, rebates, refunds, contract settlements, audit recoveries, and interest earned on such funds before requesting additional cash payments.

• Plan for cash flow in the grant project during the budget period and review project cash requirements before each drawdown. • Draw down only the amount of funds necessary to meet the immediate needs of the program/project (including the

proportionate share of any allowable indirect costs), and minimize the time between receiving and disbursing those funds.

• Pay out federal funds for expenditures that comply with all applicable grant requirements as soon as administratively feasible (a rule of thumb is no more than three business days after receiving the funds).

• Deposit advance payments into insured accounts whenever possible. Unless conditions listed in CFR Title 2 Part 200 Subpart D §200.305(b)(8) apply, the district will maintain advance payments in interest-bearing accounts.

• Remit interest earned over $500 annually – refer to Interest Earned section below.

Interest Earned

The district will retain interest earned amounts up to $500 per year for administrative expenses.

Any additional interest earned on those funds will be remitted annually to the Department of Health and Human Services (HHS) Payment Management System (PMS) through an electronic medium or by check to the HHS Program Support Center. The district will refer to the federal or pass-through agency for pertinent information about the remittance.

Management Resources: 2015 – October Issue

Adoption Date: 11/24/15 Raymond School District #116

6102-DISTRICT FUNDRAISING ACTIVITIES

The district recognizes that it needs a balance of state, federal, local, and nongovernmental funds to achieve its goals. The district further recognizes that dwindling state and federal funds present challenges for the district. Increasingly, the district is seeking local and nongovernmental funding sources in order to preserve, establish and enhance important district programs and educational opportunities. The district’s ability to offer diverse, quality educational programs and experiences for our students depends in part on our ability to secure reliable alternative sources of funding.

To preserve and to establish district programs and educational opportunities the board authorizes fundraising activities where such programs: (1) Promote K-12 education; (2) Provide educational experiences for students, and/or (3) Address local funding obligations that support the educational mission of the district; (4) and/or promote the effective, efficient, or safe management and operation of the district.

District fundraising activities may include: (1) Soliciting gifts and donations that are reasonably related to the pursuit of the district’s objectives; (2) Entering into interlocal agreements with other governments which generate additional funds for school district activities; and/or (3) Operating various revenue generating enterprises consisting of the sale of goods or services that are produced by, or that are linked to, the district’s educational program. Fundraising programs, including enterprise activities, will be in the best interests of the district and will not interfere with the operation of the district’s programs and functions. District fundraising programs will not conflict with any applicable law and or state or federal constitutional provisions, including the separation of church and state.

This policy governs the establishment and administration of district fundraising for the general fund and for particular programs in the district. It does not address fundraising programs conducted by Parent Teacher Organizations, other non-profit or citizens’ organizations, or the Associated Student Body. Fundraising by the Associated Student Body is addressed by RCW 28A. 325.030 and Policy 3510.

The superintendent will establish procedures for the administration of district fundraising programs to ensure compliance with all applicable laws.

Cross References: 3530 – Fundraising Activities Involving Students 3510 – Associated Student Bodies

Legal References: RCW 28A.320.015 School Boards of Directors – Powers –Notice of adoption of policy RCW 28A.320.030 Gifts, conveyances, etc., for scholarship and student aid purposes, receipt and administration AGO 2003 No. 1 Attorney General’s Opinion

Management Resources: Policy News, December 2003 District Fundraising Activities

Adoption Date: 4/26/2018 Raymond School District #116

6102P-DISTRICT FUNDRAISING ACTIVITIES

The district fundraising programs for students will: (1) promote K-12 education; (2) provide educational experiences; and/or (3) address local funding obligations that support the educational mission of the district; (4) and/or promote the effective, efficient, or safe management and operation of the district.

District fundraising activities may include: (1) soliciting gifts and donations that are reasonably related to the pursuit of the district’s objectives; (2) entering into interlocal agreements with other governments which generate additional funds for school district activities; and/or (3) operating various revenue generating enterprises consisting of the sale of goods or services that are produced by, or that are linked to, the district’s educational program. The purpose or use of such programs will be consistent with the policies and programs of the district.

Note: Those who simply wish to sell items to increase “school spirit” and do not make a profit on such items, are not considered to be raising funds. In order to avoid possible confusion, the district requests that anyone engaged in such activity coordinate with the ASB and place the following statement on any promotional materials: “This activity is a private endeavor and is not associated with the Raymond School District.”

Proposals for district fundraising programs will be reviewed and approved in advance by the superintendent (or designee) to ensure compliance with the following procedures. The superintendent (or designee) will make all compliance determinations.

Any fundraising program charging fees will satisfy the following criteria:

1. Fees for persons attending or participating in such programs will only be charged when attendance or participation is optional, not mandatory;

2. Students will not be charged a fee to enroll in a curriculum-based activity that involves a district fundraising program; and

3. A program will not be created or continued that will require the allocation of district funds when program-specific resources are insufficient or exhausted.

Any fundraising program characterized as a “business enterprise” activity will satisfy the following criteria:

1. For these purposes, “business enterprise” will be defined as any non Associated Student Body activity that sells goods or services for district related purposes on an ongoing basis;

2. Such “business enterprises” will sell products or services that are appropriate for the program’s education purposes and/or promote the effective, efficient, or safe management and operation of the district;

3. Such enterprises will not be created solely for commercial purposes;

4. Such enterprises will purchase inventory in accordance with applicable district policy and/or practices; and

5. A business enterprise program will not be created or continued that will require the allocation of district funds when program-specific resources are insufficient or exhausted.

Any fundraising program using donated personal items or services for an auction, sale, and/or raffle will satisfy the following criteria:

1. Donated items or services must be free from health and/or safety hazards;

2. Donated items or services must be given voluntarily by individuals or businesses; and

3. Appropriate solicitation on the part of students, parents or appropriate district personnel is permissible, but actions of students and parents cannot bind the district to any contractual obligations.

Any fundraising program that requires contracting with a third-party vendor or promoter will satisfy the following criteria:

1. The contract will further K-12 education and/or promote the effective, efficient, or safe management and operation of the district; and

2. The district will enter into contracts consistent with district policies and with appropriate authorization of the superintendent (or designee).

3. The Athletic Director will establish a single online “spirit apparel” vendor as the district’s official online presence for such items. Any employees who wish to offer such items will use this vendor.

Any fundraising program involving the production and/or sale of goods or services, such as a vocational education program, will satisfy the following criteria:

1. The superintendent (or designee) must authorize the sales of any goods produced and/or any services provided by the education program;

2. The proceeds from the sale will be used to enhance or to expand the education programs(s), as determined by the superintendent (or designee);

3. To the extent required, all goods produced or services provided from an educational program will be assigned to or owned by the district; and

4. Individual compensation for the sale of goods produced and/or for the services provided will not be permitted, except as authorized by the superintendent, in accordance with applicable laws, district procedures, and/or practice.

Online fundraising sites (Donors Choose, GoFundMe, Kickstarter, etc.) are permissible to use to solicit non-cash donations or supplies, materials or equipment under the following conditions:

1. Prior written permission is received from the superintendent before posting the request;

2. All items are shipped directly to the school site or district office;

3. Supplies, materials or equipment are consistent with district standards;

4. Supplies, materials or equipment become the property of the district; and

5. Fixed assets are added to the site’s inventory lists.

Any fundraising program selling surplus school personal property will satisfy the following criteria:

1. Such programs will not violate applicable state law or school policy governing the sale, lease, or rental of surplus and obsolete school personal property;

2. Such programs are permitted only as provided in RCW 28A.335.180; and

3. Such programs follow the district’s policy for the disposal of surplus property, District Board Policy No 6881

6106-ALLOWABLE COSTS FOR FEDERAL PROGRAMS

Expenditures under federal programs are governed by the Federal Cost Principles contained in 2 CFR Part 200 Subpart E – Cost Principles. The district is committed to ensuring that costs claimed under Federal awards follow these cost principles as well as any special terms and conditions contained in the award. Additionally, as a grantee, the district is required to follow the more restrictive of the federal, state, and district policies.

When applying these cost principles, the district will:

• Maintain responsibility for the efficient and effective administration of the Federal award through the application of sound management practices;

• Assume responsibility for administering federal funds in a manner consistent with underlying agreements, program objectives and the terms and conditions of the federal award; and

• Apply accounting practices that are consistent with the cost principles, support the accumulation of costs as required by the principles, and provide for adequate documentation to support costs charged to the federal award.

The district will maintain a system of internal controls over federal expenditures to provide reasonable assurance that Federal awards are expended only for allowable activities and that the costs of goods and services charged to Federal awards are allowable and in accordance with the above referenced cost principles. Those controls will meet the following general criteria:

• Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles;

• Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items;

• Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the district; • Be accorded consistent treatment;

• Be determined in accordance with generally accepted accounting principles;

• Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period; and

• Be adequately documented.

In extraordinary circumstances, such as those caused by emergencies, the district may continue to pay the compensation of employees who are paid with Federal grant funds using the Federal funds, despite the employees’ inability to work due to the extraordinary circumstances, consist with the districts’ use of all funding sources to pay its employees.

Cross References: 1610 – Conflicts of Interest 3423 – Emergencies 6101 – Federal Cash and Financial Management 6210 – Purchasing: Authorization and Control 6220 – Bid or Request for Proposal Requirements 6801 – Capital Assets/Theft-Sensitive Assets

Legal References: 2 CFR Part 200, Subpart E

Management Resources: 2020 – May Issue 2015 – December Issue

Adoption Date: 7/23/20 Classification: Essential Revised Dates:12.15; 05.20

6106P-PROCEDURE ALLOWABLE COSTS FOR FEDERAL PROGRAMS

The purpose of this procedure is to ensure federal funds are spent only on allowable activities in accordance with CFR Part 200 Subpart E – Cost Principles, other special terms or conditions of the grant award, and/or other applicable state and federal guidelines. In determining allowable costs, the district will use the guiding principles as established in the Allowable Costs Policy 6106.

Two categories of costs may be charged to a Federal award. The first are direct costs, which are costs that directly benefit the activity and are easy to identify. The second are indirect costs, which are costs that either benefit the activity in an indirect manner or directly benefit the activity but the complexity of adequately identifying the costs as such outweighs the benefit of charging them directly.

Costs will meet the requirements of necessary and reasonable when they do not exceed those which would be incurred by a prudent person under the circumstances at the time the decision was made to incur the cost. District employees will use the following questions to determine reasonable and necessary costs:

• Does the district really need this item/service?

• Is the expense targeted to a valid programmatic/administrative need?

• Is this the minimum amount we need to spend to meet our needs? • Do we have the capacity to use what we are purchasing? • If we were asked to defend this purchase, would we be able to? • Did we pay a fair rate?

The district will implement a reasonable method of allocating costs that equates to the relative benefit received by the program for the proportion of the costs charged to the program.

Period of Performance

Federal funds may be obligated on the later of the date funds become available or the submission date of the grant application, either in full form, or “Substantially Approvable Status (SAS)”, depending on the terms of the Federal award.

Federal funds may not be expended subsequent to the end date of the grant except to liquidate allowable obligations that were made on or before that date. All liquidations of prior obligations must be made within 90 days of the grant end-date, or an earlier date established by the granting agency.

The following table indicates the date that an expenditure is determined to be obligated:

IF THE OBLIGATION IS FOR

THE OBLIGATION WAS MADE

Acquisition of real or personal property

On the date on which the district makes a binding written commitment to acquire the property

Personal services by an employee of the district

When the services are performed

Personal services by a contractor who is not an employee of the district

On the date on which the district makes a binding written commitment to obtain the services

Performance of work other than personal services

On the date on which the district makes a binding written commitment to obtain the work

Public utility services

When the district receives the services

Travel

When the travel is taken

Rental of real or personal property

When the district uses the property

Direct Costs

Expenditures charged directly to a federal grant award will follow all district policies and procedures as well as federal requirements applicable to those costs, including, but not limited to; procurement requirements, property standards, travel policies, and cost criteria established by 2 CFR Part 200, Subsection E, as identified in the allowable cost policy. Additionally, all direct expenditures will be allowable under the terms of the grant award and program regulations. Requirements followed will be the more restrictive of the local, state, or federal regulations associated with a particular type of expenditure.

Staff responsible for reviewing expenditures for allowability will be familiar with the allowable costs of all programs reviewed. Staff responsible for budget and expenditure monitoring will be responsible for ensuring all charges are reviewed by appropriate staff for allowability.

Prior approvals of expenditures, as stated in 2 CFR, Part 200 and the grant award terms, will be obtained prior to the expenditure being obligated. Expenditures will be supported by adequate documentation including all pertinent details that assists in determining the item was allowable.

Indirect Costs

Federal grant awards will include an amount of indirect expenditures that districts are entitled to for organization wide costs of the grantee that benefit the federal program being administered by the district, unless specifically disallowed by the terms of the grant award.

Indirect rates are negotiated by the district’s cognizant or oversight agency and can be applied to all Federal awards the district receives.

For grants awarded by the Office of Superintendent of Public Instruction (OSPI), indirect rates are calculated annually based on financial information obtained through the F-196. OSPI negotiates the indirect cost rate calculation methodology with the Department of Education every 5 years.

There are two types of federal indirect costs. A restricted rate is used for any federal program that has a “supplement, not supplant” requirement, which means the federal money is used to supplement the amount of money that a district has to spend on a particular program, and is not used “in place of” state/local funds. An unrestricted rate is used for programs that do not have a “supplement, not supplant” requirement.

The district is not required to claim any or all of the indirect amount they are entitled to, but may claim up to the full amount, as long as it is included in the district’s approved budget. The indirect rate may be applied to all allowable direct expenditures that will be claimed under a particular grant award, less some exceptions (e.g., indirect costs will only be applied to the first $25,000 of an individual contract).

No expenditures will be charged through both a direct cost and an indirect cost.

Adoption Date: 3/24/2016 Raymond School District #116

6111—TUITION

Tuition shall be charged to all persons age 21 or older who wish to attend the regular educational program. The formula for determining the rate of tuition is fixed by the state superintendent of public instruction.

Legal Reference: RCW 28A.225.220 Adults, children from other districts, agreements for attending school–Tuition

Adoption Date: 3/24/98 Raymond School District #116

6112—RENTAL OR LEASE OF DISTRICT REAL PROPERTY

When district real property is not needed, the board has the authority to call for bids to rent or lease any surplus real property. A notice of the intent to rent or lease property will be published in a newspaper of general circulation in the district at least 45 days before the rental or lease takes effect, if the value of the rental or lease is $10,000.00 or more. The district may establish a minimum acceptable bid based upon the fair market value, provided that such minimum bid is non discriminatory within classes of users.

Such property will be rented or leased for lawful purposes. The rental or lease will be in the best interests of the district and not interfere with the conduct of the district’s educational program and related activities. The

lease or rental agreement shall permit the recapture of the leased or rented surplus property should such property be needed for school purposes in the future unless proximity to an international airport precludes the possible or appropriate us of the property for a school, or the property is leased or rented for affordable housing purposes. It is a violation of district policy for any person, including a renter or leaser to carry a firearm or dangerous weapon on district property. Proceeds from rental or lease of district property which are in excess of the operational costs incurred for such rental or lease will be deposited in the capital projects fund or debt service fund.

At the option of the board of directors, after evaluating the sufficiency of the school district’s capital projects fund for purposes of meeting demands for new construction and improvements, moneys derived from the lease or rental of real property may be deposited into the district’s general fund to be used exclusively for nonrecurring costs related to operating school facilities, including but not limited to, expenses for maintenance.

Cross References: 4210 – Regulation of Dangerous Weapons on School Premise

Legal References: RCW 28A.335.040 Surplus school property, rental, lease or use of — Authorized – Limitations RCW 28A.335.050 Surplus school property, rental, lease or use of — Joint use—Compensation—Conditions generally RCW 28A.335.060 Surplus school property, rental lease or use of — Disposition of moneys received from RCW 28A.335.070 Surplus school property, rental, lease or use of — Existing contracts not impaired RCW 28A.335.080 Surplus school property, rental, lease or use of — Community use not impaired RCW 28A.335.090 Conveyance and acquisition of property — Management— Appraisal RCW 28A.335.130 Real property — Sale — Use of proceeds

Management Resources: 2020 - August Issue

Adoption Date: 10/22/20

6113—RENTAL OF MUSICAL INSTRUMENTS

The district shall purchase only those instruments which, because of cost and/or unsuitability as a solo instrument, are not likely to be purchased by parents and yet are needed for full instrumentation of school music groups. Such instruments shall be rented with the fee used to help cover maintenance costs, except when the rental instrument is in addition to an instrument that is already owned or rented by the student. Arrangements shall be made for the reduction/waiver of fees for students whose families, by reason of income, would have difficulty paying the fee.

The USDA child nutrition program guidelines shall be used to determine qualification for a reduction/waiver. Parents shall be notified of the availability of fee reduction/waivers. Rental instruments shall be used only in preparation for and playing in school organizations. The user shall be responsible for any damage to the instrument, which might occur while it is in his/her care.

The superintendent shall establish a rental fee for school-owned instruments.

Adoption Date: 3/24/98 Raymond School District #116

6114—GIFTS OR DONATIONS

Gifts to District:

The board recognizes that individuals and organizations in the community may wish to contribute additional supplies or equipment to enhance or extend the instructional program.

Any gift or donation to the district of real property can be accepted only by board approval. Additionally, any gift or donation to the district or to an individual school or department of money, materials or equipment having a value of $1,000 or greater will be subject to board approval.

The board will not authorize acceptance of gifts that are inappropriate, which carry with them unsuitable conditions, which will obligate the district to future expenditures from the general fund, or which are out of proportion to the value of the gift. All gifts will become district property and will be accepted without obligation relative to use and/or disposal.

The superintendent will establish criteria to be met in the acceptance of all gifts or donations to the district, regardless of whether they are solicited or unsolicited.

In no event will any commitment be made by a staff member or other individuals in return for any gift to the district or to a school or department without the board’s authorization. The board will not authorize gifts that are inappropriate, which carry with them unsuitable conditions or which will obligate the district to future expenditures from the general fund which are out of proportion to the value of the gift. All gifts will become district property and will be accepted without obligation relative to use and/or disposal.

Unsolicited Gifts or Donations to the District

Money or additional supplies and equipment donated by booster clubs or other groups or patrons to support specific teams or extra-curricular activities are not to result in unacceptable levels of disparity of allocation favoring one team or gender.

Solicited Gifts or Donations to the District

Certificated staff seeking donations for their classroom must obtain prior approval from the building principal. Other staff or administrators seeking donations to benefit an entire school or the district as a whole must obtain prior approval from the Superintendent or his/her designee. In no event will any commitment be made by a staff member or other individuals in return for any gift to the district or to a school or department without the board’s authorization.

In no event will any commitment be made by a staff member or other individuals in return for any gift to the district or to a school or department without the board’s authorization. The board will not authorize gifts that are inappropriate, which carry with them unsuitable conditions or which will obligate the district to future expenditures from the general fund which are out of proportion to the value of the gift. All gifts will become district property and will be accepted without obligation relative to use and/or disposal.

The superintendent will establish criteria to be met in the acceptance of gifts to the district.

Gifts to Staff:

The board recognizes that students and/or parents may wish to express their appreciation to school staff by giving gifts. In recognition of the fact that not all families can afford to show their appreciation with expensive gifts, the board discourages the giving of of all but small, inexpensive gifts in favor of letters of appreciation instead.

Cross References: 3515 – Student Incentives 6100 – Revenues from Local, State and Federal Sources

Legal References: RCW 28A.320.030 Gifts, conveyances, etc., for scholarship and student aid purposes, receipt and administration WAC 392-190-025 Recreational and athletic activity

Management Resources: 2015 – June Issue

Adoption Date: 9/24/15 Raymond School District #116

6114P—GIFTS OR DONATIONS

Equipment and material which are donated to a school or are brought to the school for temporary use will be reviewed in terms of suitability and durability and for any possible health or safety hazards. The school principal will be responsible for selecting other appropriate staff members to assist in the review process. If the equipment and/or materials are found to be unsuitable, the principal will indicate the reason(s) in writing. If found to be acceptable, the principal will submit a work order for appropriate installation. Donated playground equipment must be referred to the superintendent’s office before acceptance is granted. All gifts will become district property and will be accepted without obligation relative to use and/or disposal.

Any gift presented to the district will satisfy the following criteria:

• The purpose or use be consistent with philosophy and programs of the district and Policy 6114;

• The district will assume only a minimum financial obligation for installation, maintenance and operation;

• The equipment will be free from health and/or safety hazards; and • The equipment will be free from a direct or implied commercial endorsement.

Adoption Date: 9/24/15 Raymond School District #116

6119—UNCOLLECTED NON-TAX REVENUE

The board will make an effort to collect all revenues due from federal, state, local and non-tax sources. At the first meeting in a new fiscal year, the superintendent will prepare a list of uncollected non-tax revenues from the past fiscal year including but not limited to unpaid rentals, fines, fees, and other charges and the actions that have been taken to collect the receivables. If not collected by December 30, the board will declare the remaining receivables as uncollectible.

Adoption Date: 3/24/98 Raymond School District #116

6120—INVESTMENT OF FUNDS

The superintendent is authorized to direct and authorize the county or state treasurer to invest district moneys, which are not needed for current obligations in any district fund. Such investments shall be made with the objective of producing the greatest return, consistent with prudent practice.

Legal References: RCW 28A.320.300 Investment of funds, including funds received by ESD—Authority–Procedure RCW 28A.320.320 Investment of funds of district not needed for immediate necessities–Service fee RCW 36.29.020 Custodian of moneys–Investment of funds not required or immediate expenditures, service fee RCW 43.250 Investment of local government funds WAC 210-01 Local Government Investment Pool

Adoption Date: 3/24/98 Raymond School District #116

6210—PURCHASING: AUTHORIZATION AND CONTROL

The board authorizes the superintendent to direct expenditures and purchases, within the limits of the detailed annual budget, for the school year. Board approval for purchase of capital outlay items is required when the aggregate total of a requisition exceeds $5,000 except that the superintendent will have the authority to make capital outlay purchases without advance approval when it is necessary to protect the interests of the district or the health and safety of the staff or students.

The superintendent will establish requisition and purchase order procedures as a means of monitoring the expenditure of funds. Staff members who obligate the district without proper prior authorization may be held personally responsible for payment of such obligations.

Legal Reference: 2 CFR 200.439(b)(2)

Adoption Date: 10/25/18 Revised Dates: 12.11; 08.18

6210P—PURCHASING: AUTHORIZATION AND CONTROL

Purchasing requests will be approved by the superintendent or designee. At a minimum, such requests will provide the following information:

1. Name of school, department and originator, and date originated;

2. School department or person to which material is to be delivered;

3. Budget year;

4. Specifications of equipment items (manufacturer, stock number);

5. Estimated cost based on latest price; and F. Authorizing signature/ email

Materials desired for “examination” should be ordered via purchase order and include a statement that “the following items are for examination for 30 days.”

The business office shall encumber the expenditure against a specific budget line item to guard against the creation of liabilities in excess of revenues.

Minor & Major Purchases

1. Minor Purchases: Any purchase of furniture, equipment, or supplies, except books; and, building improvements, repair, or other work which is estimated to cost $5,000 or less.

2. Major Purchases: Any purchase of furniture, equipment, or supplies (except books) which is estimated to cost more than $5,000. These will be approved by the Superintendent.

Minor Purchase Procedures

• Minor purchases may be authorized by the superintendent or designee.

• Employees will submit requests for supplies and equipment to their supervisor with his/her signed approval.

• All purchases of more than $3,000 shall be made in accordance with Policy 6220 – Bid Particular attention is to be given to whether the funding source is the Federal government or other.

• Purchases authorized by the superintendent or designee shall be processed through the finance office by delivery of a purchase order, credit card authorization or email.

• Negotiations with suppliers regarding purchase orders issued shall be conducted through the finance office.

Emergency expenditures may be made through oral agreement with the finance office for the assignment of a purchase order number (or use of a credit card) to be included on a confirmation requisition. For these purposes, an emergency is defined as an unforeseen combination of events that calls for immediate action to prevent physical injury to persons or to property or to continue an activity which is critical to the operation of the district.

6211—NON-INSTRUCTIONAL OPERATIONS

Property Records

All equipment costing $1000 or more should be inventoried. Theft sensitive equipment costing less than $1000 should also be identified. Such equipment includes computers, televisions, VCR’s, cameras, instruments, etc.

For purposes of this policy, “equipment” shall mean a unit of furniture or furnishings, an instrument, a machine, an apparatus or a set of articles which retains its shape and appearance with use, is non expendable, and does not lose its identity when incorporated into a more complex unit.

The superintendent or designees shall ensure that inventories of equipment are systematically and accurately recorded and are updated and adjusted annually by reference of purchase orders and withdrawal reports. No equipment shall be removed for personal or non-school use except according to Board policy. A visual walk through inspection of a randomly select building or unit will be conducted annually.

Property records shall show, as appropriate to the item recorded, the: A. description and identification;

B. manufacture;

C. year of purchase;

D. initial cost;

E. location;

F. condition;

G. all capital assets purchased with Federal funds.

Adoption Date: 3/24/05 Raymond School District #116

6212—CHARGE CARDS

For official district purchases and acquisitions the board authorizes the use of credit cards. The board shall approve any contract for the issuance of credit cards, including the credit limit. Credit cards may be issued to the board and the superintendent. The superintendent or his/ her designee is responsible for the authorization and control of the use of credit card funds, subject to final board approval of payments.

Charge cards may be used for those expenses authorized by the superintendent or his/her designee. Upon billing or no later than thirty (30) days of the billing date, the officer or staff member using a charge card shall submit a fully itemized travel expense voucher. Any charges not properly identified on the travel expense voucher or not allowed following review by the auditing officer shall be paid by the official or staff member. Any official or staff member who has been issued a charge card shall not use the card if any disallowed charges are outstanding.

The superintendent shall establish procedures for the issuance and use of charge cards.

Cross References: Board Policy 5341 Reimbursement for Travel

Legal References: RCW 42.24.115 Municipal corporations and political subdivisions– Issuance of charge cards to officers and employees for travel expenses RCW 43.09.2855 Local governments–Use of credit cards

Adoption Date: 12/14/16 Raymond School District #116

6213—REIMBURSEMENT FOR TRAVEL EXPENSES

The actual and necessary expenses of a director, administrator, staff member or designate of the district incurred in the course of performing services for the district, whether within or outside of the district, may be reimbursed in accordance with the approval and reimbursement procedures of the district. For purposes of this policy, travel expense includes amounts paid for use of personal automobiles, other transportation, and actual expenses or reimbursement in lieu of actual expenses for meals, lodging and related items that are necessary while in the conduct of official business of the district. A staff member or district officer may be reimbursed for gratuities not exceeding customary percentages for the cost of meals as well as reasonable amounts for such services as baggage handling when the costs are incurred while the individual is engaged in district business or other approved travel.

Reimbursement for travel expenses shall be made pursuant to the federal internal revenue code and internal revenue service regulations.

Legal References: RCW 28A.320.050 Reimbursement of expenses of directors, superintendents, other school representatives, and superintendent candidates – Advancing anticipated RCW 42.24.090 Municipal corporations and political subdivisions – Reimbursement claims by officers and employees – Detailed account – Travel allowances and allowances in lieu of actual expenses – Certification – Forms State Auditor Bul. #301-III(D) Employee travel expenses

Adoption Date: 2/22/00 Raymond School District #116

6213P—REIMBURSEMENT FOR TRAVEL EXPENSES

Travel Request

Travel requests must be approved by the staff member’s immediate supervisor prior to submission to the superintendent. The travel request must include itemized anticipated expenses (meals, lodging, registration and any other estimated expenses) for which reimbursement shall be requested upon completion of travel. The request is to also include the budget category to which the reimbursement is to be charged.

Student expenses, as allowed by particular grant rules, may be submitted on a per diem basis rather than with receipts. The amount of reimbursement will be determined by the particular grant when available, or through consultation between the district office and the concerned staff member.

Reimbursement of Claims

The Expense Claim Voucher Form shall be submitted to the District Office no later than the 5th of the following month.

Reimbursable Expenses

Lodging: Reasonable rates; itemized receipt required.

Meals and Incidental Expenses: Reasonable rates up to $55 per day (for 3 meals); itemized receipt required. There may be some geographical areas that require additional funds. Such costs may be approved by the superintendent.

Note: According to IRS regulations, certain reimbursable meals are considered taxable income and are subject to federal withholding, FICA and Medicare taxes. Those meals which are considered taxable are those which meet the following criteria:

1. Are not part of a conference pre-paid registration;

2. Are not part of a meeting where lunch is an integral part of the program;

3. Do not involve overnight travel.

Such reimbursable meals which are considered taxable income will be discussed with the employee’s supervisor prior to the approval of the travel request.

Airline, Train, Bus Fare: Tourist rate; canceled ticket serves as receipt.

Mileage: Current IRS rate

Note: For staff who choose to use a personal car, reimbursement is allowed only when approved in advance by the staff member’s supervisor, and the transportation supervisor indicates that there are no district vehicles available. Whenever possible, staff members will use a district vehicle rather than personal vehicles. Carpooling is encouraged for trips when more than one person is attending the same event or activity.

Hotel and Motel Expenses: Individual receipts area required from each staff member who obtains reimbursement from the district or whose said expenses are paid for by the district.

Non-Reimbursable Expenses

The following expenses are not reimbursable:

A. Alcoholic beverages or snacks other than regular meals.

B. Personal telephone calls.

C. Mileage to and from home.

D. Entertainment.

6215—VOUCHER CERTIFICATION AND APPROVAL

Expenditures shall be made on district voucher forms. Before vouchers are submitted to the board for payment, they shall be audited and certified by the district’s appointed auditing officer for accuracy and proof that the goods or services have been received and are satisfactory and that previous payment has not been made. The certification must be signed and dated by the auditing officer or his/her delegate. Vouchers shall be approved by a recorded affirmative vote of a majority of the board.

The board authorizes advance payment of a voucher when a delay in payment would otherwise result in a penalty or late fee or an interest charge on the unpaid balance except that advance payment for goods or services to a single vendor in excess of $5,000 shall not be permitted unless previously authorized by the board through a bid award or by action of the board at a preceding board meeting. The board shall review and approve all such advance payments at its next regularly scheduled public meeting. In the event the claim is disapproved, the auditing officer and superintendent shall cause the claims to be recognized as receivables and pursue collection diligently until the funds are collected or until the board approves the payment of those claims.

The auditing officer and the superintendent shall each furnish an official bond, for not less than $50,000, for the faithful discharge of such duties. The school district shall purchase and pay for the surety bonds.

Cross Reference: Board Policy 8300 Risk Management

Legal References: RCW 28A.330.080 Payment of claims RCW 28A.330.090 Auditing committee and expenditures RCW 42.24.080 Municipal corporations and political subdivisions– Auditing and payment–Authentication and certification RCW 42.24.180 Taxing District–Issuance of warrants or checks before approval by legislative body–Conditions State Auditor’s Voucher certification and approval Bulletin #301-III(F)

Adoption Date: 3/24/98 Raymond School District #116

6215P—VOUCHER CERTIFICATION AND APPROVAL

All claims against a school district must be pre-audited by the auditing officer of the municipality or his delegate. In addition, all claims must be certified by the auditing officer. This certification may be made on each individual claim voucher or, subject to the acceptance and approval of the board, a blanket voucher certification may be used so long as it indicates the particular vouchers so certified. The use of a blanket certification in no way relieves the auditing officer of his responsibility and liability for each individual voucher so certified. The certification must be signed and dated by the auditing officer or his delegate. For all claims, except expense reimbursement claims certified by officers or employees (see employee travel procedures), the certification must include the following language:

I, the undersigned, do hereby certify under penalty of perjury that the materials have been furnished, the services rendered or the labor performed as described on voucher numbers _____ through _____ are just, due and unpaid obligation against the school district and that I am authorized to authenticate and certify to said claim.

The auditing officer’s certification for employee/officer expense reimbursement claims must include the following language:

I, the undersigned, do hereby certify under penalty of perjury that the expense reimbursement claims voucher numbers _____ through ______ are just, due and unpaid obligation against the ________ School District and that I am authorized to certify to said claim.

To indicate board approval for payment of those vouchers audited and certified by the auditing officer, the following statement must be entered in the minutes of the governing body:

Vouchers audited and certified by the auditing officer as required by RCW 42.24.080, and those expense reimbursement claims certified as required by RCW 42.24.090, have been recorded on a listing which has been made available to the board.

As of this date _________ the board, by a (unanimous, majority) vote, does approve for payment those vouchers included in the above list and further described as follows: (funds) voucher numbers __ through __ in the total amount of $______.

6216—REIMBURSEMENT FOR GOODS AND SERVICES: WARRANTS

A majority of the members of the board shall approve the issuance of all warrants, except that advance payments may be made on vouchers when authorized by the board.

Expenditures of district moneys shall be made on approved vouchers by a warrant signed by the secretary of the board or, in his/her absence, the board chairman.

Warrants to be issued shall first be recorded with the county auditor’s office and the county treasurer’s office showing date, payee, and amount.

Unclaimed or Reissued Warrants

Warrants which have not been redeemed within a period of twelve (12) months or longer shall be canceled by the authority of the board. Such action shall take place on or before the end of each calendar year. In the event that a warrant has been lost, a replacement warrant may be issued following acknowledgment of a “stop payment” with the district’s depository. A replacement warrant may also be issued to the estate of a deceased staff member upon notice from the court. A replacement warrant may also be issued to a claimant whose warrant has been canceled because of the time limitation imposed by this policy.

Cross Reference: Board Policy 7322 Voucher Certification and Approval

Legal References: RCW 28A.330.080 Payment of Claims RCW 28A.330.090 Auditing Committee and Expenditures RCW 28A.330.230 Drawing and issuance of warrants RCW 63.29 Uniform Unclaimed Property Act RCW 39.56.040 Cancellation of Municipal Warrants

Adoption Date: 3/24/98 Raymond School District #116

6220-BID or REQUEST FOR PROPOSAL REQUIREMENTS

The board recognizes the importance of:

• maximizing the use of district resources;

• the need for sound business practices in spending public money; • the requirement of complying with state and federal laws governing purchasing and public works;

• the importance of standardized purchasing regulations; and

• the need for clear documentation.

Procurement and Public Works Using State Funds

A. Furniture, Supplies, or Equipment

Whenever the estimated cost of furniture, supplies or equipment (except books) will cost:

• less than $40,000, no competitive bidding process is required to make the purchase;

• between $40,000 and $75,000, the board will follow the informal competitive bidding process by requiring quotes from at least three different sources to be obtained in writing or by telephone and recorded for the public to review;

• over $75,000, the board will follow the formal competitive bidding process by:

1. preparing clear and definite plans and specifications for such purchases;

2. providing notice of the call for formal bids by publication in at least one newspaper of general circulation in the district at least once each week for two consecutive weeks;

3. ensuring that the district takes steps to assure that when possible, the district will use small and minority businesses, women’s business enterprises and labor surplus firms;

4. providing the clear and definite plans and specifications to those interested in submitting a bid;

5. requiring that bids be in writing;

6. opening and reading bids in public on the date and in the place named in the notice; and

7. filing all bids for public inspection after opening.

B. Exemptions

The board may waive bid requirements for purchases:

• clearly and legitimately limited to a single source of supply; • involving special facilities or market conditions;

• in the event of an emergency;

• of insurance or bonds; and

• involving public works in the event of an emergency. “Emergency” means unforeseen circumstances beyond the district’s control that present a real, immediate threat to the proper performance of essential functions or will likely result in material loss or damage to property, bodily injury, or loss of life if immediate action is not taken.

Whenever the board waives bid requirements, the board will issue a document explaining the factual basis for the exception and record the contract for open public inspection.

C. Rejection of Bids

The board may by resolution reject any and all bids and make further calls for bids in the same manner as the original call.

1. Interlocal Cooperation Act—The board reserves the right to enter into inter-local cooperative agreements for purchases and public works with other governmental agencies pursuant to the Interlocal Cooperation Act, Chapter 39.34 RCW.

2. Crimes Against Children—The board will include in any contract for services with an entity or individual other than an employee of the district a provision requiring the contractor to prohibit any employee of the contractor from working at a public school who has contact with children at a public school during the course of his or her employment and who has pled guilty to or been convicted of any felony crime specified under RCW 28A.400.322. The contract shall also contain a provision that any failure to comply with this section shall be grounds for the district immediately terminating the contract.

The superintendent will establish bidding and contract awarding procedures for all purchases of furniture, equipment, supplies (except books), or public works projects consistent with state law.

Use of State Funds for Improvements or Repairs

The board may make improvements or repairs to district property through a district department without following the competitive bidding process if the total cost of improvements or repairs does not exceed $75,000. If the board estimates that the total cost of a building, improvement, repair, or other public works project is $100,000 or more, the board will follow the formal competitive bidding process outlined above, unless the contract is let using the small works roster process authorized by RCW 39.04.155 or under any other procedure authorized for school districts. There are no statutory bidding requirements for public works projects involving improvements or repairs that are within the $75,000 to $100,000 range. For projects in this range, the district may consider: using its small works roster process, under RCW 39.04.155; using an inter-local agreement or contract with a vendor of the district’s choice, without any competitive process, under RCW 28A.335.190; or choosing to require quotes for the work to make the process more competitive.

Procurement Using Federal Funds

Goods

When the district uses federal funds for procurement of goods (furniture, supplies, equipment, and textbooks):

• Purchases of $10,000 or less do not require quotes. However, the district must consider price to be reasonable, and, to the extent practical, distribute purchases equitably among suppliers.

• Purchases between $10,000 and $75,000 must be procured using price or rate quotations from three or more qualified sources. • Purchases of $75,000 or more must be publicly solicited using sealed bids or requests for proposals.

Services

When the district uses federal funds for procurement of services:

• Purchases of $10,000 or less do not require quotes. However, the district must consider price to be reasonable, and, to the extent practical, distribute purchases equitably among suppliers.

• Purchases between $10,000 and $250,000 must be procured using price or rate quotations from a reasonable number of qualified sources.

• Purchases of $250,000 or more must be publicly solicited using sealed bids or requests for proposals.

Noncompetitive Procurement

Noncompetitive procurement may be used only when one of the following four circumstances applies:

• The item is only available from a single source;

• The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation;

• The awarding agency (e.g., OSPI) authorizes noncompetitive procurement in response to a written request from the district; or • After solicitation of a number of sources, competition is determined inadequate.

The district must maintain documentation supporting the applicable circumstance for noncompetitive procurement.

Suspension and Debarment

Before entering into federally funded vendor contracts for goods and services that equal or exceed $25,000 and any subcontract award, the district will ensure the vendor is not suspended or debarred from participating in federal assistance programs.

Conflict of Interest

No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by federal funds if he or she has a real or apparent conflict of interest. Such a conflict would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization that employs or is about to employ any of the parties indicated herein has a financial or other interest in or a tangible personal benefit from a firm considered for a contract.

No employee, officer, or agent of the district may solicit or accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. Violation of these standards may result in disciplinary action including, but not limited to, suspension, dismissal, or removal.

Procedures

The superintendent or designee will establish bidding and contract awarding procedures consistent with state and federal law.

Legal References: RCW 28A.335.190 Advertising for bids — Competitive bid procedures — Purchases from inmate work programs — Telephone or written quotation solicitation, limitations — Emergencies RCW 28A.400.330 Crimes against children — Contractor employees — Termination of contract RCW 39.04.155 Small works roster contract procedures — Limited public works process Definition RCW 39.04.280 Competitive bidding requirements — Exemptions RCW 39.26.160 Bid Awards – Considerations – Requirements and criteria to be set forth – Negotiations – Use of enterprise vendor registrations and bid notification system RCW 39.30.060 Bids on public works — Identification, substitution of contractors Chapter. 39.34 RCW Interlocal Cooperation Act 2 CFR Part 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200.67 Mirco-purchase 2 CFR 200.88 Simplified Acquisition Threshold 2 CFR 200.318 – General Procurement Standards 2 CFR 200.320 Methods of Procurement to be Followed 2 CFR 3485 Nonprocurement Debarment and Suspension

Management Resources: 2019 – January Policy Alert
2018 – August Issue 2017 – July Issue 2016 – March Issue 2015 – October Policy Issue 2015 – June Policy Issue 2013 – June Issue 2012 – April Issue 2011 – February Issue Policy News, October 2005 Competitive Bid Process Changes Policy News, June 2001 Legislation Further Simplifies Bid Compliance

Adoption Date: 3/26/19 Classification: Essential Revised Dates: 10.00; 06.01; 10.05; 12.09; 02.11; 12.11; 04.12; 06.13; 06.15; 10.15; 03.16; 07.17; 08.18; 01.19

6220P-BID or REQUEST FOR PROPOSAL REQUIREMENTS

The following procedures will be in effect for purchasing and public works through the bidding or request for proposal process:

A. The district will publicly open and read formal bids on the date, time, and place named in the notice and then will file the bids for public inspection. Any interested member of the public may attend the bid opening. It will be the bidder’s sole responsibility to see that the district receives his/her bid prior to the time set for opening of bids. The district will return any bid received after the time set for opening the bids to the bidder unopened and without consideration. The district will accept proposals in the place named and no later than the date and time named in the notice.

B. Formal bid or proposal tabulations may be presented at a meeting of the board for study purposes;

C. The board will award formal contract on the basis of staff recommendations;