Date of Adoption: June 1, 1999.
Purpose: These rules implement section 503(7), chapter 309, Laws of 1999, (state operating budget). Section 503(7) provides state funding to school districts for up to three learning improvement days each year, beginning in the 1999-2000 school year. The rules determine eligibility for funding and establish guidelines for using learning improvement days.
Citation of Existing Rules Affected by this Order: Amending WAC 392-121-031, 392-123-047, and 392-123-049.
Statutory Authority for Adoption: RCW 28A.150.290(2).
Other Authority: Section 503(7), chapter 309, Laws of 1999.
Under RCW 34.05.350 the agency for good cause finds that immediate adoption, amendment, or repeal of a rule is necessary for the preservation of the public health, safety, or general welfare, and that observing the time requirements of notice and opportunity to comment upon adoption of a permanent rule would be contrary to the public interest.
Reasons for this Finding: Emergency rule adoption is necessary to permit school districts to negotiate employee contracts and adopt budgets for the 1999-2000 school year within statutory deadlines. The deadline for preparation of school district budgets is July 10. Deadlines for adoption of budgets are August 1 for second class districts and August 31 for first class districts. The rules have a significant effect on district revenues and expenditures for the 1999-2000 school year.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 10, Amended 3, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Effective Date of Rule: Immediately.
June 1, 1999
Dr. Terry Bergeson
Learning Improvement Days
Learning improvement days--Applicable provisions.
The provisions of WAC 392-140-950 through 392-140-967 govern state funding for up to three learning improvement days for certificated instructional staff in the 1999-2000 school year and thereafter.
These rules determine eligibility for state funding and establish guidelines for the use of learning improvement days. The purpose of these days is to expand the state-funded school year for certificated instructional staff. These additional days will provide time for teachers, other certificated instructional staff, and administrators to work together to plan and implement education reforms designed to increase student achievement.
As used in this chapter "learning improvement day" means a scheduled work day during the school year for certificated instructional staff funded by the state for the purpose of improving student learning and implementing education reform.
(1) A learning improvement day is a scheduled work day on a district or school calendar.
(2) The length of a learning improvement day shall not be less that the length of a full work day for certificated instructional staff on a school day during the school year: Provided, That two half days may be scheduled in lieu of one full learning improvement day if the combined work hours equal or exceed hours in a full learning improvement day.
(3) No learning improvement day, or half day, shall be scheduled on a school day as defined in WAC 392-121-033.
(4) A school district may schedule learning improvement days for different school buildings or groups of employees on different calendar days.
As used in WAC 392-140-950 through 392-140-967:
(1) "Certificated instructional staff" means district certificated instructional employees and contractor certificated instructional employees as defined in WAC 392-121-205 and 392-121-206.
(2) "Base contract" means a contract protected by the continuing contract law, RCW 28A.405.300. The base contract does not include hours or compensation provided under a supplemental contract as defined in RCW 28A.400.200.
(3) "Number of days in the base contract" means the number of full work days in the school year for a full-time certificated instructional employee holding the position for the full school year. Days include paid leave. The number of hours in a full work day is determined by each school district. Days scheduled before September 1 can be counted in the school year if included and compensated in the base contract for the school year beginning September 1.
(4) "Selected state-funded programs" means the following programs as defined in the Accounting Manual for Public School Districts in the State of Washington:
01 Basic Education
21 Special Education-Supplemental-State
45 Skills Center-Basic-State
55 Learning Assistance Program-State
65 Transitional Bilingual-State
74 Highly Capable
94 Instruction Support
97 District-wide Support
(5) "State institutional education programs" means the following programs:
26 Special Education-Institutions-State
56 State Institutions, Centers, and Homes-Delinquent
Activities that may be conducted on learning improvement days include: Developing and updating student learning improvement plans; implementing curriculum materials and instructional strategies; providing professional development to implement the selected curricula and instruction; developing and implementing assessment strategies and training in assessment scoring; and conducting other activities intended to improve student learning for all students, including students with diverse needs. Activities shall be consistent with district and school plans for improving student learning. District and school plans shall delineate how the learning improvement days will be used to assist students in meeting the essential academic learning requirements and help the district or school achieve state and local accountability goals. Plans shall be made available to the public and to others upon request.
The superintendent of public instruction shall separately determine for selected state-funded programs and state institutional education programs the number of days in the base contract for each school district for the 1998-99 school year as follows:
(1) Using personnel data reported on the S-275 Personnel Report as of April 1999, select all certificated instructional staff with assignments in the programs.
(2) Exclude staff with administrative assignments if the assignment percent is greater than zero.
(3) Determine if eighty percent or more of remaining staff have the same number of days reported in the base contract.
(a) If so, use this number.
(b) If not, average the number of days for all staff in the calculation and use the result.
The superintendent of public instruction shall separately determine for selected state-funded programs and for institutional education programs the number of funded learning improvement days for each school district for the 1999-2000 school year and for each school year thereafter as follows:
(1) In September through December of each school year, the superintendent will use the number of learning improvement days budgeted by the district and reported on Form F-203.
(2) Monthly, beginning in January of the school year, using current personnel data reported on the S-275 Personnel Report:
(a) Select all certificated instructional staff with assignments in the programs.
(b) Exclude staff with administrative assignments if the assignment percent is greater than zero.
(c) For each employee, from the number of days reported in the base contract, subtract the district's number of days in the base contract for the 1998-99 school year.
(d) Take the lesser of three days or the result of (c) of this subsection but not less than zero.
(e) Sum the number of days determined for all employees pursuant to (c) and (d) of this subsection.
(f) Divide the result of (e) of this subsection by the number of employees and round to two decimal places.
(g) The result is the number of funded learning improvement days for the district.
Using the number of learning improvement days determined pursuant to WAC 392-140-961, the superintendent of public instruction shall adjust salary allocations to school districts as follows:
(1) For general apportionment, the derived base salary allocation for learning improvement days as shown on LEAP Document 12E shall be reduced pro rata for any district with less than three learning improvement days in selected state-funded programs.
(2) Special education allocations shall be adjusted based on adjustments to the unenhanced basic education allocation per full-time equivalent student.
(3) For transitional bilingual, highly capable, and learning assistance program allocations, the additional state allocation per pupil for three learning improvement days as calculated by the superintendent shall be reduced pro rata for any district with less than three learning improvement days in selected state-funded programs.
(4) For state institutional education programs the salary allocation for three learning improvement days as calculated by the superintendent shall be reduced pro rata for any district with less than three learning improvement days in state institutional education programs.
(5) The superintendent shall reduce or eliminate a district's allocations for learning improvements days if the district fails to report as required by WAC 392-140-967, or if the district's report indicates that the activities provided during learning improvement days do not meet the requirements of WAC 392-140-957.
A school district may at any time request that the superintendent of public instruction review and adjust data and calculations used to determine funding for learning improvement days pursuant to this chapter.
(1) Requests for adjustment to the number of days in the base contract in the 1998-99 school year shall be considered if the district shows that:
(a) The April 1999 S-275 data or calculations were in error;
(b) The district reported days in the base contract for services beyond the regular school calendar for a full-time certificated instructional employee of the district;
(c) The district had a signed multiyear collective bargaining agreement in April 1999 to reduce the number of days in the base contract in subsequent years; or
(d) Other bona fide adjustments are necessary.
(2) Requests for adjustment to the number of learning improvement days provided in the 1999-2000 school year and thereafter shall be considered if the district shows that the data or calculations are in error, or other bona fide adjustments are necessary.
(3) Requests for adjustment shall be accompanied by the relevant pages of a signed collective bargaining agreement stating the number of days in the base contract in the school district.
School districts receiving funding for learning improvement days shall report annually to the superintendent of public instruction according to the superintendent's instructions. The report shall show the number of learning improvement days provided by the district and describe the activities on those days.
AMENDATORY SECTION(Amending Order 88-8, filed 1/11/88)
As used in this chapter, "school year"
means the annual period commencing on the first day of September of one calendar year and
ending the last day of August of the ((
next)) ensuing calendar year: Provided, That for those
school districts commencing basic education program(( s)) prior to (( the)) September 1, (( school
days scheduled prior to September 1)) the following activities shall be considered to be within
the school year that commences September 1.
(1) School days scheduled prior to September 1; and
(2) Staff days and activities in preparation for the school year included in employee contracts for the school year, but occurring before September 1.
[Statutory Authority: RCW 28A.41.055 and 28A.41.170. 88-03-013 (Order 88-8), § 392-121-031, filed 1/11/88.]
AMENDATORY SECTION(Amending Order 85-3, filed 7/24/85)
Definitions--Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements.
As used in this chapter, the term:
(1) "Revenue" shall mean an addition to assets of a fund of a school district during a fiscal period that is available to finance the funds' expenditures during the fiscal period. Revenue does not accompany the increase of liabilities or represent refunds of previous disbursements. Revenue may be in the form of cash, or in the form of noncash assets such as donated commodities. Revenue for accrual basis expenditure funds is limited to amounts received in cash or noncash donations, plus or minus adjustments for revenue accruals.
(2) "Cash basis revenue" shall mean the actual receipt of revenue not adjusted for revenue accruals.
(3) "Revenue accruals" shall mean those revenues which are (a) anticipated to be received in cash after the close of the fiscal period and (b) represent reimbursement for expenditures incurred by the end of the fiscal period. In order for revenue to be included in revenue accruals, it must meet the above tests.
Revenue accruals, if they meet both tests include: Reimbursements on categorical grants for which expenditures have been made but payment has not been received; payments from other school districts that are due, but are not collected by the end of the fiscal period; deferrals of apportionment payments by the state when a deferral occurs because of district request or state mandate, and the revenue is due to the district; and rental or lease payments that are currently due, and there is reasonable assurance of payment.
Revenue that cannot be accrued because it does not meet the above tests includes: Collection of excess levies not expected to be received until after the end of the fiscal period and PL 874 funds that are to be received in cash in the following fiscal period, i.e. the twenty-five percent payment that is received after the end of the fiscal period.
(4) "Expenditures" shall mean the decrease in assets with no corresponding decrease in liabilities, or the increase in liabilities with no corresponding increase in assets. Expenditures for activities prior to September 1, but within the school year as defined in WAC 392-121-031, are considered expenditures of the school year commencing September 1.
(5) "Expenditure refunds" shall mean the increase in assets with a corresponding decrease in expenditures.
(6) "Revenue refunds" shall mean the increase in liabilities with a corresponding decrease in revenues.
(7) "Liabilities" shall mean debt or other legal obligations arising out of transactions in the past which are payable but not necessarily due.
(8) "Accrual basis expenditures" shall mean expenditures incurred during a given fiscal period, whether paid or unpaid.
(9) "Cash basis expenditures" shall mean the disbursement of cash for expenditures during a given fiscal period regardless of when liabilities are incurred, and the disbursement of inventory.
(10) "Appropriation" shall mean the maximum authorization during a given fiscal period to incur expenditures.
(11) "Disbursements" shall mean payments in cash, including the issuance of warrants, and the disbursement of inventory.
[Statutory Authority: RCW 28A.41.170, 28A.65.465 and 28A.41.055. 85-15-110 (Order 85-3), § 392-123-047, filed 7/24/85. Statutory Authority: RCW 28A.65.465. 83-21-027 (Order 83-12), § 392-123-047, filed 10/10/83; 82-19-048 (Order 82-13), § 392-123-047, filed 9/14/82.]
All school districts must utilize the following methods of revenue and expenditure recognition in budgeting, accounting, and financial reporting:
(1) Recognize revenue as defined in WAC 392-123-047: Provided, That school districts that elect the cash basis of expenditure recognition as defined below shall recognize revenue on the cash basis.
(2) Recognition of expenditures for all funds shall be on the accrual basis: Provided, That school districts with under one thousand full time equivalent students for the preceding fiscal year may make a uniform election for all funds, except debt service funds, to be on the cash basis of expenditure recognition. Notification of such election shall be given to the state superintendent of public instruction in the budget of the school district and shall remain in effect for one full fiscal year.
(3) Expenditures for activities prior to September 1, but within the school year as defined in WAC 392-121-031, are considered expenditures of the school year commencing September 1.
[Statutory Authority: RCW 28A.65.465. 83-21-027 (Order 83-12), § 392-123-049, filed 10/10/83; 82-19-048 (Order 82-13), § 392-123-049, filed 9/14/82.]