Skip to Page Content Skip to the search box and translation tools

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.

Search Regulations

Browse Regulations by Series

6000 - Administration and Management Support

Audit of Expenditures - 6331


Code: 6331

Adopted: 12/10/1996

Last Revised Date: 6/1/2019

In order to expedite the payment of claims, the board may authorize the issuance of warrants prior to board action approving the claims as long as all the following conditions are met:

  1. The auditing officer(s) and the superintendent shall each be required to furnish an official bond for the faithful discharge of his or her duties in an amount determined by the board, but not less than $50,000;
  2. The Board shall adopt contracting, hiring, purchasing, and disbursing policies that implement effective internal control;
  3. The Board shall provide for its review of the documentation supporting claims paid and for its approval of all warrants issued in payment of claims at its next regularly scheduled meeting; and
  4. The Board shall require that if, upon review, it disapproves some claims, the auditing officer(s) and the superintendent shall jointly cause the disapproved claims to be recognized as receivables of the District and to pursue collection diligently until the amounts disapproved are collected or until the Board is satisfied and approves the claims.

After each meeting at which payments are approved, the president of the Board and the superintendent shall sign the certificate authorizing the county treasurer to pay the warrants for approved expenditures.

The certificate shall specify the date, number, name, amount, and fund on which each warrant is to be drawn, and the certificate shall be transmitted promptly to the county treasurer.

All accounts shall be externally audited in the manner provided by law.

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.

Legal References:

  • RCW 28A.330.230 Drawing and issuance of warrants
  • RCW 28A.350.040 Auditor to draw and issue warrants-Second class districts
  • RCW 28A.320.245 Responses to audit findings on use of local revenues

Top