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Regulations Manual

Administrative Regulations Manual & Procedures

Under Policy Governance®, within the directives and limitation listed in the Board Governance Policies, the Board delegates the development and implementation of Administrative Regulations and procedures to the Superintendent and staff, except in regard to issues for which they are mandated by law to take direct action. A comprehensive review and revision of all District policies and procedures was completed between August and December 2015, and the conversion to an Administrative Regulations Manual was completed on February 1, 2016.

Regulations establish legal records and standards of conduct for the school district. Regulations can provide a bridge between the School Board's philosophy and goals and the everyday administration of programs.

The Issaquah School District is continually updating Regulations and procedures to keep current with state laws and regulations as well as best practices. Regulations or procedures on this website may be in transition or in process of being revised. Please contact Tricia Romo, Public Records Officer, if you have a specific policy question or to double-check on a Regulation.

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6000 - Administration and Management Support

System of Funds and Accounts - 6020


Code: 6020

Adopted: 9/13/1997

Last Revised Date: 1/18/2006

Related Procedures:

The District shall 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:

A. General Fund

The fund 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 fund includes moneys which have been segregated for the purpose of carrying on specific activities such as the basic education program, the program for the handicapped and so on. The fund is managed in accordance with special regulations, restrictions and limitations and constitutes an independent fiscal and accounting entity.

B. Capital Projects Fund

The fund contains the proceeds from the sale of bonds, state school construction matching moneys, transfers from the District's basic education allotment, the proceeds of special levies earmarked for building purposes, earnings from capital projects fund investments, rental or lease proceeds, and proceeds from the sale of property. Permissible expenditures from the sale of bonds including the interest earnings, thereof, 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 the proposition approved by the voters authorizing the raising of such moneys includes these items. Proceeds from other sources 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; and energy audits and capital improvements and major items of equipment; 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 residue within the fund left over exclusively from an excess levy for a specific purpose must be transferred to the general fund and subsequent tax collections shall be credited to the general fund by the county treasurer. Any residue from the sale of bonds and interest on investments must be transferred to the debt service fund when no longer needed for the purpose for which it was raised.

C. Debt Service Fund

The fund is for the redemption of outstanding bonds and the payment of bond interest. The fund is not a warrant fund. Disbursements are made by the county treasurer by means of treasurer's checks. Provision shall be made annually for the making of a levy sufficient to meet the annual payments of principal and semiannual payments of interest. The proceeds from the sale of real property may be placed in this fund or in the capital projects fund, except for the amount required to be expended for the costs associated with the sale of such property.

D. 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 fund are for the benefit of students. Student involvement in the decision-making processes related to the use of these funds 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. ASB funds are public funds and may not be used to support or oppose any political candidate or ballot measure. Moneys raised by students through recognized student body organizations shall be deposited in and disbursed from the fund which is maintained by the county treasurer. The fund is subject to management and accounting procedures which are similar to those required for all other District moneys. ASB constitutions shall provide for participation by ASB representatives in the decisions to budget for and disburse ASB moneys. Private nonassociated student body fund moneys raised for scholarships, student exchanges and charitable purposes shall be held in trust by the District.

E. Transportation Vehicle Fund:

The transportation vehicle fund 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 transportation vehicle fund levies; optional transfers from the general fund; and investment funds coming from the transportation vehicle fund. The transportation vehicle fund may be used to purchase and/or rebuild buses on a contract or cash basis. Money may be transferred from the transportation vehicle fund to the debt service fund exclusively for the payment of debt and interest incurred by the transportation vehicle fund. Such a transfer does not constitute a transfer of moneys from the transportation vehicle fund with the meaning of RCW 28A.160.130.

The District shall maintain a system of bank accounts as follows:

  1. A District depository and/or transmittal bank account,
  2. An associated student body imprest bank account for each school having an associated student body organization approved by the Board, and
  3. Petty cash accounts in such numbers as are necessary to meet the petty cash needs of the schools and divisions of the The Board may authorize the establishment of such accounts. Each petty cash account shall be approved by the Board. A custodian shall be appointed for these accounts who shall 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 shall be responsible for reviewing the management of each account.
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