The quantity and quality of learning programs are directly dependent on the funding provided and the effective, efficient management of those funds. It follows that the attainment of district goals can best be achieved through excellent fiscal management. As trustee of local, state, and federal funds allocated for use in public education, the board shall be vigilant in fulfilling its responsibility to see that these funds are used wisely for achievement of the purposes to which they are allocated.

Because of resource limitations, there is sometimes a temptation to operate so that fiscal concerns overshadow the educational program. Recognizing this, it is essential that the district take specific action to make sure education remains central and that fiscal matters are ancillary and contribute to the educational program. This concept shall be incorporated into board operations and into all aspects of district management and operation.

In the district’s fiscal management, the board seeks to achieve the following goals:

1. Engage in thorough advance planning, with broad-based staff and community involvement, in order to develop budgets and to guide expenditures so as to achieve the greatest educational returns and the greatest contributions to the educational program in relation to dollars expended.

2. Establish levels of funding which shall provide high-quality education for the district’s students.

3. Use the best available techniques for budget development and management.

4. Provide timely and appropriate information to staff who have fiscal management responsibilities.

5. Establish maximum efficiency procedures for accounting, reporting, business, purchasing and delivery, payroll, payment of vendors and contractors, and all other areas of fiscal management.

Legal References:

• RCW 28A.505 School District Budgets
• RCW 28A.320.010 Corporate powers
• RCW 28A.320.020 Liability for debts and judgments

Adoption Date: August 25, 1993

Policy 7000- Goals

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Delinquent Accounts Receivable – Write Off

The superintendent shall ensure that all avenues of collecting the accounts receivable have been exhausted and then declare them delinquent. The board authorizes the superintendent to write off such delinquent accounts.

Adopted: January 22, 2003

Policy 7242- Delinquent Accounts Receivable- Write Off

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Rental or Lease of District Property

When District real property is not needed, the Board has the authority to rent or lease any surplus real property. The District shall establish the rental rate based on the fair market value, provided that such rental rate is non-discriminatory within classes of users.

Such property shall be rented or leased for lawful purposes. The rental or lease shall be in the best interest of the District and shall not interfere with the conduct of the District's educational program and related activities.

Proceeds from the rental or lease of District property which are in excess of the operational costs incurred for such rental or lease shall be deposited in the capital projects fund or debt service fund. After evaluating the sufficiency of the capital projects fund for purposes of meeting demands for new projects and improvements, proceeds may also be deposited into the general fund to be used exclusively for nonrecurring costs related to operations.

Legal References:

• RCW 28A.335.150 Use and rental of playgrounds, athletic fields or athletic facilities
• RCW 28A.320.510 Night schools, summer schools, meetings, use of facilities
• RCW 28A.335.040 Surplus school property, rental, lease, or use of - Authorized Limitations
• RCW 28A.335.050 Surplus school property, rental, lease or use of - Joint use
• RCW 28A.335.060 Surplus school property, rental, lease, or use of - Disposition of moneys received from
• RCW 28A.335.070 Surplus school property, rental, lease or use of - Existing contracts not impaired
• RCW 28A.335.080 Surplus school property, rental, lease or use of - Community use not impaired
• RCW 28A.335.090 Conveyance and acquisition of property - Management
• WAC 392-123-175 Proceeds

Adoption Date: August 25, 1993

Revision Dates: February 22, 2012

Policy 7250- Rental or Lease of District Property

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Rental or Lease of District Property

The Superintendent, or designee, is charged with the responsibility of establishing a rental rate based upon fair market value. Local real estate professionals should be contacted to assist in establishing rental rates and/or obtaining qualified tenants. A reasonable fee may be paid for such services. Rental rates shall be reviewed at least every three years and adjusted accordingly.

The Superintendent, or designee, is charged with the responsibility of executing any necessary rental agreement or leases authorized by the Board of Directors.

The District's maintenance department shall provide necessary maintenance whenever practical. Outside contractors may be used whenever the District's staff is unable to provide the services necessary.

Revision Dates: August 25, 1993, February 22, 2012, May 9, 2012

Procedure 7250P- Rental or Lease of District Property

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Rental of Musical Instruments
The district shall purchase only those instruments which, because of cost and/or unsuitability as a solo instrument, are not likely to be purchased by parents and yet are needed for full instrumentation of school music groups. Such instruments shall be rented with the fee used to help cover maintenance costs. Rental instruments shall be used only in preparation for and playing in school organizations. The user shall be responsible for any damage to the instrument which might occur while it is in his/her care.

The superintendent shall establish a rental fee for school-owned instruments.

Adoption Date: August 25, 1993

Policy 7252- Rental of Musical Instruments

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Advertising, Partnerships, and Sponsorships
School programs, including student activities, may require financial support beyond what is provided by state and local resources. Businesses and other community organizations can play an important function in supporting schools and students through appropriate advertising, partnerships, and sponsorships. However, school programs and school facilities should not become environments where students are subjected to commercial agendas.

Any advertising, partnership, or sponsorship involving the district or its school programs must be consistent with the law, Board policies, the district’s mission, and educational goals.

Revenues derived through corporate, business or other third party non-district organizations shall only be used to enhance student achievement, enrich educational and / or extracurricular experiences or sustain quality learning opportunities.

The superintendent or designee is responsible for the development of related procedures and the identification of potential revenues. Involvement by the district with business advertising, partnerships or sponsorships should not be construed as endorsement of the business, its product or service or as an exclusive agreement.

Adopted: May 14, 2008

Policy 7253- Advertising, Partnerships and Sponsorships

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Advertising, Partnerships, and Sponsorships

A. Advertising on District Property

1. All advertising permitted shall be consistent with Snohomish School District policies prohibiting discrimination on the basis of race, color, national origin, religion, sex, handicap, age, or sexual orientation and shall not be permitted where they are misleading, inaccurate or not age-appropriate for the students involved.

2. No corporate support or advertising will be permitted in the district or in the schools that:

a. Promotes the use of illicit drugs, alcohol, tobacco, or firearms

b. Promotes hostility, disorder, or violence

c. Attacks or demeans any ethnic, racial, or religious group

d. Is libelous

e. Is obscene, pornographic, or unsuitable for minors as defined by prevailing community standards as determined by the Board of Directors

f. Promotes any specific religion or political belief

g. Promotes or opposes any political candidate, any school related election, ballot proposition or any other question to be determined by an election

h. Inhibits the functioning of any school or site

3. Promotion of private businesses through the use of outdoor advertising on District school sites is prohibited except at athletic fields and facilities, Hal Moe Pool, and during special events.

a. Outdoor advertising at District owned athletic fields and facilities where the general public attends District and non-District sponsored events is allowed but the sale of advertising space must be handled through an open process. Care must be taken to assure that businesses are provided fair opportunities to participate in district-operated outdoor advertising. All such advertising must be approved by the Superintendent or designee before being displayed.

4. Advertising may include, but is not limited to the following:

a. The sale and solicitation of advertising for programs for extra-curricular games or activities, activity schedules, or publications such as student newspapers, planners or yearbooks at the discretion of the school administrator is permissible.

b. The type of advertising typically found on vending machines or on items sold in student stores is permissible.

c. Advertising is permitted in such supplementary classroom and library materials as newspapers, magazines, television, the internet, and similar media where they are used in a class such as current events, or where they serve as an appropriate research tool.

d. The utilization of films, electronic media, or other instructional aids and materials furnished by private sources when advertising content is reasonable in the judgment of the teacher and the principal of the school involved and, and the materials have been approved according to provisions developed by the superintendent or designee is permissible.

e. Incidental advertising on sponsored materials is permissible.

f. Single-event, temporary advertising at secondary school properties is permissible.

g. Temporary advertising during sponsored events is permissible.

5. Specifically prohibited types of advertising include the following:

a. Non-incidental advertising in classrooms or other instructional areas

b. Advertisements on the inside and outside of buses

c. TV programming and advertising in exchange for TV’s, VCR,s and other equipment

d. The use of the Channel One program. e) Permanent advertising on building exterior (including roof)

f. Commercial advertisements sent home with students, not including incidental advertising connected to legitimate school fundraisers

B. Partnerships and Sponsorships

1. Partnerships/Sponsorships may include, but are not limited to:

a. Corporate supplied teaching aids

b. Banking and savings programs 

c. Bookcovers, maps, rulers, periodic tables

d. Sponsored assemblies

e. Reference materials

2. Commercial sponsorship of instructional materials, programs, and events are permissible under the following conditions:

a. Materials, programs, or events must further instructional goals of the district or have public value to the school community.

b. Commercial advertising aspects of sponsorship must be minimized and balanced against program benefits.

c. Scope, magnitude, and longevity of sponsored programs must determine the level of review and authorization.

d. The granting of a right, by a district administrator, to a non-district entity to conduct business, shall strictly follow district procedures on purchasing and contracting.

e. No student or parent shall be required to purchase a commercial product due to a business-education partnership or cooperation.

f. No rights of exclusivity shall accompany or be assumed based upon acceptance of any donation of equipment or materials which benefit school programs and that also carry commercial logos, messages, etc. Any such donated equipment or materials shall become the property of the district. All such gifts or donations shall meet all district standards and requirements for such items. Board of Directors acceptance of such gifts or donations is required as per board policy 6114.

Adopted: May 14, 2008

Procedure 7253P- Advertising, Partnerships and Sponsorships Procedures

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Student Incentives

The board recognizes that it is sometimes beneficial to give nominally-valued incentives to students for tasks completed. Therefore, the district may provide for such incentives.

The superintendent is directed to establish procedures to develop and administer an appropriate program.

Upon request, reports will be made to the board on how this program works and accomplishes the intended goals.

Adoption Date: March 23, 1994

Policy 7261- Student Incentives

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Student Incentives

In order to get approval, the Student Incentive Program Request form, with attachments, must be completed and submitted to the superintendent. The superintendent will grant or deny approval to the items requested.

After approval is granted, purchase orders may be submitted to purchase those items listed on the Student Incentive Program Request form.

The Student Incentive Program Report form should be used to record incentive program actions. The purpose of completing this form is to demonstrate accountability for the assets so used. Whenever requested, the supervisor will submit to the superintendent, a copy of the Student Incentive Program Report form to demonstrate use of those resources purchased. A copy of Student Incentive Report form should be retained by the supervisor, as it will be used to report on dispensation of those incentives acquired.

Food items purchased solely for incentive purpose follow this policy and procedure and do not use Meeting/Workshop/Meal or Refreshment Cost Support form.

Revised: March 23, 1994

Procedure 7261P- Student Incentives Procedures

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Form 7261F1- Student Incentives Request Form

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Form 7261F2- Student Incentives Report Form

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Proceeds from the Sale of Bonds

Upon the sale of bonds, duly authorized, as prescribed by law, the proceeds shall be credited by the county treasurer to the appropriate fund of the district.

Legal Reference:

• RCW 28A.530.030 Sale of bonds - Delivery - Disposition of proceeds

Adoption Date: August 25, 1993

Policy 7270- Proceeds from the Sale of Bonds

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Budget Implementation

The board places responsibility with the superintendent for administering the operating budget, once adopted. All actions of the superintendent in executing the programs and/or activities as set forth in the adopted operating budget are authorized subject to the following provisions:

1. Expenditure of funds for the employment and assignment of staff meet the legal requirements of the state of Washington and adopted board policies.

2. Complete listing of expenditures for supplies, materials, and services are presented for board approval and/or ratification.

3. Purchases are made according to the legal requirements of the State of Washington and adopted board policy.

4. Financial reports are submitted to the board each month.

Legal References:

• RCW 28A 505.140 Rules and regs for budgetary procedures
• WAC 392-123-115 Monthly budget status reports

Adoption Date: August 25, 1993

Policy 7310- Budget Implementation

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Paying for Goods and Services: Warrants

1. Expenditures of district moneys shall be made on approved vouchers by a warrant signed by the secretary of the board or, in his/her absence, the board chairman.

2. Warrants to be issued shall first be recorded with the county auditor’s office and the county treasurer’s office showing the date, payee, and amount.

3. Within the parameters of RCW 42.24.180, the board authorizes warrants in payment of claims to be paid prior to board approval. 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 public meeting.

4. The district shall adopt contracting, hiring, purchasing, and disbursing policies that implement effective internal control.

5. The auditing officer and the officer designated to sign the warrants shall each be required to furnish an official bond for the faithful discharge of his or her duties in an amount not less than fifty thousand dollars.

6. If the board finds, as a result of this review, that any voucher(s) should not have been paid, the auditing officer and superintendent shall cause said voucher(s) to be recognized as receivable and to pursue collection diligently until the amounts disapproved are collected or until the board is satisfied and approves the claim or until the receivable is recognized as a bad debt by the board.

Legal Reference:

• RCW 28A.400.030 (5) Superintendent’s duties
• RCW 28A.330.090 Auditing committee and expenditures
• RCW 42.24.080 Municipal corporations and political subdivisions- Auditing and payment-Authentication and certification
• RCW 42.24.180 Taxing district-Issuance of warrants or checks before approval by legislative body

Adoption Date: August 25, 1993

Revised: January 25, 2006

Policy 7322- Paying for Goods and Services: Warrants

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Purchasing: Relations with Vendors

Financial and business transactions of the district shall be carried out in conformity with the law and consistent with sound and ethical business practices. Purchasing decisions shall be made on the basis of objectivity and shall not be influenced by friendships or other personal relationships. Board members, administrators or staff shall not accept a gift or favor from vendors or prospective vendors or other firms or individuals who have had or hope to have transactions with the district. Interests of board members, administrators or staff in any district purchase, sale or other transaction shall be prohibited.

Advertising by vendors on school district property is prohibited, unless designated as an official associated student body (ASB) fund raising activity. All money acquired by the ASBs shall become property of the district. Funds shall be deposited and disbursed from the district’s associated student body program fund.

Legal References:

• RCW 42.23.030 Interest in contract prohibited - Excepted cases
• 42.23.040 Remote interests

Adoption Date: August 25, 1993

Policy 7324 - Purchasing: Relations with Vendors

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Interest on Short Term Debt

The district shall maintain resources adequate to meet obligations without borrowing from other funds, or incurring interest obligations, as a result of the county treasurer having to register warrants as interest bearing because the fund upon which they are drawn is insufficient to pay them. When necessary, interfund loans shall be used as a revenue source in reference to incurring interest obligations to others.

Legal References:

• RCW 28A.505.150 Budgeted expenditures as appropriations
• RCW 39.56.020 Rate on municipal warrants

Adoption Date: August 25, 1993

Policy 7340- Interest of Short Term Debt

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Audits

The financial accounting records of the district shall be subject to periodic audit by a state examiner. Upon completion of the audit, a report of the examiner’s findings shall be submitted to the board.

Legal Reference:

• RCW 43.09.260 Examination of taxing districts

Adoption Date: August 25, 1993

Policy 7423- Audits

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