Policies
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6010 School Funding Model
It is the policy of the Seattle School Board that budgetary formulas and staffing standards determining school budgets within Seattle Public Schools be reviewed annually in the budget development process to ensure service of the academic needs of their students, within the confines of the district’s annual budget. The Seattle School Board directs the Superintendent […]
View6015 Fiscal Impact Statements
It is the policy of the Seattle School Board to require a Fiscal Impact Statement to accompany all motions and resolutions that require a fiscal commitment. The Fiscal Impact Statement will address not only the current costs associated with the proposed Board Action, but will also address the long-term fiscal commitments and the source of […]
View6020 System of Funds and Accounts
It is the policy of the Seattle School Board that 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 principal funds are: General Fund The General Fund (GF) is financed primarily from local taxes, […]
View6021 Interfund Loans
It is the policy of the Seattle School Board that Interfund loans are allowable to the general fund, the capital projects fund and the debt service fund. Interfund loans are allowable from the general fund and capital projects fund. Interfund payables resulting from processing payroll or contracts funded by multiple funds in the normal course […]
View6022 Economic Stabilization Account
It is the policy of the Seattle School Board to maintain an economic stabilization account in the general fund to help protect against unforeseen circumstances. The District created the Economic Stabilization Account (ESA) to fund activities that would otherwise be reduced in scope, suspended or eliminated due to unanticipated shortfalls in the General Fund revenues. […]
View6023 Debt
It is the policy of the Seattle School Board that prior to borrowing any funds or issuing bonds, the district shall identify and designate the source of funds to pay all debt service, including principal and interest. This source of funds and the schedule of transfer, if applicable, to the Debt Service Fund will be […]
View6030 Financial Reports
It is the policy of the Seattle School Board that a monthly and annual financial report be prepared, in order to help ensure transparency in the district’s affairs. Monthly Report The business office will prepare a monthly budget status report of the following funds: General fund, Capital projects fund, Debt service fund, and Associated student […]
View6040 Expenditures in Excess of Budget
Total budget expenditures for each fund as adopted in the budget will constitute the appropriations of the district for the ensuing fiscal year. The Board will be limited in the incurring of expenditures to the total by fund of such appropriations. Board members, administrators or staff who knowingly or negligently violate or participate in a […]
View6100 Revenues from Local, State and Federal Sources
It is the policy of the Seattle School Board to pursue systematically those funding opportunities that are consistent with district priorities from federal, state, and other governmental units, as well as from private and foundation sources. Sources of funding opportunities may come from local taxes; revenues from local, state, or federal resources; and/or from grants. […]
View6101 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 […]
View6102 Fundraising
It is the policy of the Seattle School Board to authorize fundraising activities where such activities: Further promote education and provide educational experiences for District students; Address local funding needs or obligations to support the District’s Strategic Plan and extracurricular programs and activities or its schools; and/or Promote the effective, efficient, or safe management and […]
View6111 Tuition
Tuition will be charged to all persons age 21 or older and foreign or international students holding F1 visas who wish to attend the regular educational program. Additionally, tuition may be charged to cover excess costs for summer school or similar optional educational programs.
View6114 Gifts, Grants, Donations and Fundraising Proceeds
SPS Policy No. 6114 - Gifts, Grants, Donations and Fundraising Proceeds It is the policy of the Seattle School Board to actively encourage cooperation with individuals and governmental and non-governmental organizations as well as from private and foundation sources desiring to provide resource assistance to the district. Such assistance may take the form of direct […]
View6115 Plaques, Name Plates and Donor Walls
The Seattle School Board actively encourages gifts and donations to the Seattle School District. Some gifts benefit the district generally and others are school-specific. Gifts come from individuals, non-profit organizations, and corporations. The School Board acknowledges that plaques, name plates, donor walls, and similar recognitions (i.e., displays on walls, floors, grounds, or the like) can […]
View6120 Investment of Funds
The Superintendent is authorized to direct and authorize the county treasurer to invest district moneys which are not needed for current obligations in any district fund. Such investments will be made with the objective of producing the greatest return, consistent with prudent practice and state law.
View6201 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 […]
View6211 School Contingent Funds
The Board authorizes the use of school contingent funds to facilitate minor purchases. The Superintendent or his/her designee is responsible for the control of the use of school contingent funds and is granted the authority to establish operating procedures or administrative guidelines for managing such contingent funds.
View6212 Procurement Cards
The Board authorizes the use of procurement cards for district purchases. The Superintendent or his/her designee is responsible for the control of the use of procurement cards. The Superintendent is authorized to establish procedures or administrative guidelines for the issuance and use of procurement cards.
View6213 Reimbursement for Travel Expenses
The School Board recognizes that it may be necessary and beneficial for Board members, staff, students and agents of the district to travel outside of the Seattle School District to provide opportunities in the following areas: • Research and development in curriculum focus areas; • Presentation of district programs and activities; • District related operations; […]
View6215 Warrant Certification, Approval and Cancelation
Monthly the Board of Directors shall authorize the issuance of one general warrant certificate to the county treasurer, signed by the Board President, authorizing the county treasurer to pay all the warrants specified by date, number, name and amount, and the funds on which said warrants shall be drawn. The Superintendent shall be authorized to […]
View6220 Procurement
It is the policy of the Seattle School Board to obtain materials, equipment, goods, supplies, personal/professional services, construction, and software and related acquisitions consistent with all applicable laws. District staff will use sound business and financial practices that support the delivery of desired services and goods on time and within budget, while maximizing value and […]
View6221 Emergency Contracts
It is the policy of the Seattle School Board to contract for purchases and public works in compliance with State laws on sealed bids. State law permits purchases of materials, equipment and supplies and contracts for public works, without using sealed bids under certain circumstances. By statute, an "emergency" means unforeseen circumstances beyond the control […]
View6222 Small Works, Vendor, and Consultant Rosters
The School Board hereby authorizes utilization of statewide rosters for small works, vendors, and consultants. Such rosters include those administered by the Municipal Research and Services Center pursuant to RCW 39.04.151, 28A.335.190, and RCW 39.80. The use of statewide rosters for district contracts shall be consistent with applicable law and sound business practices. The Superintendent […]
View6225 Use of Electronic Signature
The district encourages electronic transactions and the use of electronic records and signatures, and recognizes electronic signatures as legally binding and equivalent in force and effect as a traditional signature made when a person physically marks a document with the intent to sign the record. An electronic signature is an acceptable substitute for a traditional […]
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