1. EDAD 537, Seminar in Public School Finance (4 cr.) Summer 2013

2.  Quick Reference Notebook  Activity from last class: partner work/discussion  How WA funds schools: partner work/discussion  Overview of District forms and process  Basic Education Act RCW’s  RCW 28A.320.330  Building Budget Activity  Budget Interview: who can you on the interview?  Maybe a scenario!

3. You wrote to these as a reflection paper for this last class, using the course materials as study sources. You will pair-share. 1. What is your opinion on the state’s school “basic” categories to meet it’s “paramount duty?” 2. Who is ultimately responsible for the financial mgmt of a district? 3. How do RCW’s, WAC’s, and Board Policies work together? 4. What are and how do levies work? 5. What are and how do excess levies work? 6. What are WA’s major funding sources in the state budget and how do schools get their funding? 7. Philosophically, do you think it should be different? 8. If you had a chance to speak to the gov. and legislature about changing something, in state school funding or taxation systems, what would it be and why?

4. In the next set of activities I will help you explore:  The state constitution related to school funding in Washington.

5. “Paramount Duty”  I asked that you review and study:  A Citizen’s Guide to the Washington State K ‐ 12 Finance.  A Citizen’s Guide to Property Taxes.  Let’s now look at McCleary v. Washington  Activity: Read-Pair-Share  Understanding that there are pros and cons to court oversight, what do you think the court should do to ensure compliance by the legislature with the McCleary decision? And how would you explain this to your parent community?

6.  Activity: Work with an assigned partner and outline (with references):  The major state funding sources  The major federal funding sources  The major local funding sources  The major WAC’s and RCW’s related to funding

7.  http://apps.leg.wa.gov/RCW/default.aspx?cite =28A.150.250 http://apps.leg.wa.gov/RCW/default.aspx?cite =28A.150.250  READ and discuss  http://apps.leg.wa.gov/RCW/default.aspx?cite =28A.150.260 http://apps.leg.wa.gov/RCW/default.aspx?cite =28A.150.260  READ and discuss

8.  Overview of F 195  S275 (Form: position control)  P223(Form: student count)  P223H(Form: SPED head count)  WASBO’s Document on:  Staff Mix Factor  K-3/4-12 Ratio

9. School funds enumerated — Deposits — Uses (four main areas: look at them quickly) School districts shall establish the following funds in addition to those provided elsewhere by law: (1) A general fund for maintenance and operation of the school district to account for all financial operations of the school district except those required to be accounted for in another fund. (2) A capital projects fund shall be established for major capital purposes. All statutory references to a "building fund" shall mean the capital projects fund so established. Money to be deposited into the capital projects fund shall include, but not be limited to, bond proceeds, proceeds from excess levies authorized by RCW 84.52.053, state apportionment proceeds as authorized by RCW 28A.150.270, earnings from capital projects fund investments as authorized by RCW 28A.320.310 and 28A.320.320, and state forest revenues transferred pursuant to subsection (3) of this section. Money derived from the sale of bonds, including interest earnings thereof, may only be used for those purposes described in RCW 28A.530.010, except that accrued interest paid for bonds shall be deposited in the debt service fund. Class pair and share: what can these funds be spent on?

10. (a) Major renovation and replacement of facilities and systems where periodical repairs are no longer economical or extend the useful life of the facility or system beyond its original planned useful life. Such renovation and replacement shall include, but shall not be limited to, major repairs, exterior painting of facilities, replacement and refurbishment of roofing, exterior walls, windows, heating and ventilating systems, floor covering in classrooms and public or common areas, and electrical and plumbing systems. (b) Renovation and rehabilitation of playfields, athletic fields, and other district real property. (c) The conduct of preliminary energy audits and energy audits of school district buildings. For the purpose of this section: (d) Those energy capital improvements which are identified as being cost-effective in the audits authorized by this section. (e) Purchase or installation of additional major items of equipment and furniture: PROVIDED, That vehicles shall not be purchased with capital projects fund money. (f)(i) Costs associated with implementing technology systems, facilities, and projects, including acquiring hardware, licensing software, and online applications and training related to the installation of the foregoing. However, the software or applications must be an integral part of the district's technology systems, facilities, or projects. (g) Major equipment repair, painting of facilities, and other major preventative maintenance purposes. However, to the extent the funds are used for the purpose under this subsection (2)(g), the school district shall transfer to the district's general fund the portion of the capital projects fund used for this purpose. The office of the superintendent of public instruction shall develop accounting guidelines for these transfers in accordance with internal revenue service regulations. Based on the district's most recent two-year history of general fund maintenance expenditures, funds used for this purpose may not replace routine annual preventive maintenance expenditures made from the district's general fund.

11.  (3) A debt service fund to provide for tax proceeds, other revenues, and disbursements as authorized in chapter 39.44 RCW. State forest land revenues that are deposited in a school district's debt service fund pursuant to RCW 79.64.110 and to the extent not necessary for payment of debt service on school district bonds may be transferred by the school district into the district's capital projects fund.  (4) An associated student body fund as authorized by RCW 28A.325.030.(News potential!)

13.  What do you know, and need to know?  Follow up to this activity is….

15.  Pair-share:  What did I learn today?  What can I put into my Quick Reference Notebook?