6100 - Revenues From Local, State and Federal Sources
Policy: 6100
Section: 6000 - Management Support
Title: Revenues From Local, State and Federal Sources
Status: Active
Adopted: September 30, 2014
Revenues From Local, State and Federal Sources
Policy Statement
The district will manage and expend revenues from local, state, and federal sources in compliance with applicable state and federal requirements, ensuring transparency, audit readiness, and alignment with the state’s program of basic education.
Revenues from Local Resources
Pursuant to RCW 28A.150.276, 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.
The district will follow the following process for Enrichment Levies:
- As necessary, the district will consider requesting voter approval of an enrichment levy. Such a levy, if any, will be in that 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.
The district will respond to audit findings on the use of local revenues as follows:
- 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 supplement 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
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. For example, 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, a report may be provided 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 district seeks to provide the best educational services possible within available resources. 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 district 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 which 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 which 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 1 requirements pertaining to the implementation of internal controls for travel, contracted services, training, and capital outlay purchases and expenditures. The following controls are established for the Title I program:
- All Title I funded purchases and expenditures will be directly related to allowable Title I activities and services that are necessary to carry out the objectives of the current program effectively, and for the benefit of eligible participants;
- Title I purchases and expenditures will be restricted to those incurred by persons with direct Title I duties and responsibilities and/or that benefit only eligible 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 is 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 will follow federal requirements, including providing parents of “Native American children” (as defined in 34 C.F.R. § 222.90 as “Indian children”) with the opportunity to make recommendations regarding the needs of their children, including those educational programs and services to be provided with federal impact funds. Native American children that are students of the district 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 Native American children in the development of the basic education program including the education services to be provided with federal impact funds and the participation of Native American 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 Native American students who are students of the district.
The district will review its policy annually to ensure it complies with and is implemented in accordance with 34 C.F.R. § 222.94. If the district determines, after input from the tribe and parents of Native American children, that its policy and procedure do not meet the requirements of this regulation, the district will amend its policy and procedure to conform to those requirements within 90 days of its determination. If the district amends its policy and procedure, it shall, within 30 days, send a copy of the amended policy or procedure to (i) the Impact Aid Program Director for approval; and (ii) the affected tribe or tribes.
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Legal References: |
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RCW 28A.150.230 |
District school directors’ responsibilities |
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RCW 28A.150.250 |
Annual basic education allocation — Full funding — Withholding of funds for noncompliance |
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RCW 28A.300.070 |
Receipt of federal funds for school purposes— Superintendent of public instruction to administer |
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RCW 84.52.0531 |
Levies by school districts — Maximum dollar amount for maintenance and operation support — Restrictions — Maximum levy percentage — Levy reduction funds — Rules. |
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WAC 180-16 |
State Support of Public Schools |
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Public Law |
81-874 Impact Aid |
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Management Resources |
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2026 |
July Issue of WSSDA Policy and News |
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2019 |
July Issue of WSSDA Policy and News |
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2019 |
March Issue of WSSDA Policy and News |
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2018 |
June Issue of WSSDA Policy Alert |
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2017 |
July Issue of WSSDA Policy and News |
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Cross Reference |
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6020 |
System of Funds and Accounts |
Adoption Date: 09.30.14
Ferndale School District
Classification: Critical
Revised: 08.25.2026