PERMANENT RULES
PUBLIC INSTRUCTION
Date of Adoption: May 31, 2000.
Purpose: These rules clarify procedures for school district submission of revisions to state fiscal data during an audit by requiring the district to provide a copy of revisions to the State Auditor's Office.
Citation of Existing Rules Affected by this Order: Amending WAC 392-117-045.
Statutory Authority for Adoption: RCW 28A.150.290(1).
Adopted under notice filed as WSR 00-09-072 on April 18, 2000.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 1, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 1, Repealed 0. Effective Date of Rule: Thirty-one days after filing.
May 31, 2000
Dr. Terry Bergeson
Superintendent of
Public Instruction
OTS-3879.2
AMENDATORY SECTION(Amending Order 91-09, filed 6/14/91,
effective 7/15/91)
WAC 392-117-045
Corrections to data reported to the
superintendent of public instruction.
School districts and educational service districts shall submit corrections to district enrollment, personnel, and other data affecting state apportionment as provided in this section.
(1) If at any time prior to the completion of ((an)) audit
of data by the state auditor a school district or educational
service district discovers that data have been reported to the
superintendent of public instruction in error, the ((school))
district shall submit revised data. The "completion of audit"
means the date of the exit conference held by the state auditor
with district staff as part of the district's regular financial
and state compliance audit.
(2) During audit of data, districts submitting revised data shall provide a copy of revisions to the state auditor. "During audit" means between the entrance conference and the exit conference held by the state auditor with district staff as part of the district's regular financial and state compliance audit.
(3) After ((completion of an)) audit of data by the state
auditor, the ((school)) district shall report ((only)) revisions
((pursuant to a finding and recommendation by the state auditor
subject to the provisions of)) only as part of the audit
resolution process pursuant to chapter 392-115 WAC. "After
audit" means after the exit conference held by the state auditor
with district staff as part of the district's regular financial
and state compliance audit.
(4) Unless the superintendent of public instruction provides instructions to the contrary, revised data shall be submitted in the same manner as the original report. The revised report shall contain an original signature of the educational service district superintendent or the school district superintendent or the authorized official.
[Statutory Authority: RCW 28A.150.290 and 28A.300.040. 91-13-054 (Order 91-09), § 392-117-045, filed 6/14/91, effective 7/15/91.]