43.09.2855  <<  43.09.2856 >>   43.09.290

School district auditsSchool district compliance with RCW 28A.150.276 and 28A.505.240Report of findings.

*** CHANGE IN 2019 *** (SEE 5313-S.SL) ***
*** CHANGE IN 2019 *** (SEE 5091-S2.SL) ***
(1) Beginning with the 2019-20 school year, to ensure that school district local revenues are used solely for purposes of enriching the state's statutory program of basic education, the state auditor's regular financial audits of school districts must include a review of the expenditure of school district local revenues for compliance with RCW 28A.150.276, including the spending plan approved by the superintendent of public instruction under RCW 28A.505.240 and its implementation, and any supplemental contracts entered into under RCW 28A.400.200.
(2) If an audit under subsection (1) of this section results in findings that a school district has failed to comply with these requirements, then within ninety days of completing the audit the auditor must report the findings to the superintendent of public instruction, the office of financial management, and the education and operating budget committees of the legislature.
(3) The use of the state allocation provided for professional learning under RCW 28A.150.415 must be audited as part of the regular financial audits of school districts by the state auditor's office to ensure compliance with the limitations and conditions of RCW 28A.150.415.

NOTES:

Intent2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
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