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7142 - Expenditures in Excess of Budget Policy

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7142 - Expenditures in Excess of Budget Policy

Policy 7142

FINANCIAL MANAGEMENT 

Expenditures in Excess of Budget
Total budget expenditures for each fund as adopted in the budget shall constitute the appropriations of the district for the ensuing fiscal year.  The board shall be limited in the incurring of expenditures to the grant total of such appropriations.

Board members, administrators or staff who knowingly or negligently violate or participate in a violation of this policy by incurring expenditures in excess of appropriations shall be held civilly liable, jointly and severally, for such expenditures, including consequential damages, for each such violation.  If, as a result of any civil or criminal action, the violation is found to have been done knowingly, such board member, administrator or staff member who is found to have participated in such breach shall immediately forfeit his or her office or employment.

In the event of an emergency requiring expenditures in excess of the budget, the board may adopt a resolution which states the conditions constituting the emergency and the amount of the appropriation necessary to correct the situation.  At any other time that the budget is to be increased by making an additional appropriation, the board, after proper notice, shall adopt a resolution stating the facts and the amount of appropriation necessary to correct the situation.  Any person may appear at the meeting at which the appropriation resolution is to be voted on and may be heard for or against the adoption.  Passage of the resolution requires a majority vote of all members of the board.

 

 

Legal References:       RCW   28A.225.250               Voluntary, tuition-free attendance
                                                                                                programs among school districts,
                                                                                                scope – Rules and regulations

                                    RCW   28A.505.150               Budgeted expenditures as appropriations –
                                                                                                Interim expenditures – Transfer
                                                                                                between budget classes – Liability
                                                                                                for non-budgeted expenditures

                                    RCW   28A.505.170               First class school districts – Emergency
                                                                                                or additional appropriation
                                                                                                resolutions – Procedure

                                    WAC   392.123.071                Budget extensions

 

 

Adoption Date:           July 15, 1997