WSR 01-22-098

PERMANENT RULES

SUPERINTENDENT OF

PUBLIC INSTRUCTION

[ Filed November 6, 2001, 4:39 p.m. ]

Date of Adoption: September 5, 2001.

Purpose: To update the school district levy authority and local effort assistance rules for the 2002 calendar year and thereafter.

Citation of Existing Rules Affected by this Order: Amending WAC 392-139-008, 392-139-110, 392-139-300, and 392-139-310.

Statutory Authority for Adoption: RCW 28A.150.290(1) and 84.52.0531(9).

Adopted under notice filed as WSR 01-16-108 on July 30, 2001.

Changes Other than Editing from Proposed to Adopted Version: The proposed adjustment to the levy base for revenues received as a fiscal agent has been withdrawn.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 5, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 5, Repealed 0.
Effective Date of Rule: Thirty-one days after filing.

November 6, 2001

Dr. Terry Bergeson

Superintendent of

Public Instruction

OTS-5007.4


AMENDATORY SECTION(Amending WSR 00-09-017, filed 4/11/00, effective 5/12/00)

WAC 392-139-008   Effective date.   This chapter applies to levy authority and local effort assistance calculations for the ((2000)) 2002 calendar year and thereafter. Levy authority and local effort assistance calculations for ((1998 and 1999)) 2000 and 2001 calendar years are governed by rules in effect ((during these years)) at the time of the calculations.

[Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. 00-09-017, 392-139-008, filed 4/11/00, effective 5/12/00.]


AMENDATORY SECTION(Amending Order 18, filed 11/22/89, effective 12/23/89)

WAC 392-139-110   Definition -- Report 1191.   As used in this chapter, "Report 1191" means the monthly report prepared and distributed by the superintendent of public instruction which includes the number of basic education allocation formula derived certificated and classified staff units, the compensation entitlement amounts for such staff, the basic education allocation provided for each average annual full-time equivalent student, the basic education allocation, and the amount of state-funded support for the school year for each school district. The amount of a school district's basic education allocation included in the excess levy base pursuant to WAC ((392-139-310 (2)(a))) 392-139-310 (1)(a) is taken from this report.

[Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). 89-23-121 (Order 18), 392-139-110, filed 11/22/89, effective 12/23/89; 88-03-007 (Order 88-6), 392-139-110, filed 1/8/88.]


AMENDATORY SECTION(Amending Order 18, filed 11/22/89, effective 12/23/89)

WAC 392-139-300   Establishment of excess levy authority for school districts -- General.   The maximum dollar amount of any school district's certified excess levy for any given calendar year shall equal the excess levy authority established by the superintendent of public instruction as follows:

(1) Multiply the school district's excess levy base determined pursuant to WAC 392-139-310 by the school district's maximum excess levy percentage determined pursuant to WAC 392-139-320;

(2) Adjust the result obtained in subsection (1) of this section by the amount of the school district's excess levy authority transfers determined pursuant to WAC 392-139-330 ((and)), 392-139-340, and 392-139-901; and

(3) Subtract the school district's maximum local effort assistance determined pursuant to WAC 392-139-660.

[Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). 89-23-121 (Order 18), 392-139-300, filed 11/22/89, effective 12/23/89; 88-03-007 (Order 88-6), 392-139-300, filed 1/8/88.]


AMENDATORY SECTION(Amending WSR 00-09-017, filed 4/11/00, effective 5/12/00)

WAC 392-139-310   Determination of excess levy base.   The superintendent of public instruction shall calculate each school district's excess levy base as provided in this section. ((Levy base adjustments pursuant to WAC 392-139-901 shall be included in revenues shown in this section.))

(1) Sum the following state and federal allocations for the prior school year:

(a) The basic education allocation as defined in WAC 392-139-115 and as reported on the August Report 1191;

(b) The state and federal categorical allocations for the following:

(i) Pupil transportation. Allocations for pupil transportation include allocations for the following accounts:

4199 Transportation - operations; and

4499 Transportation - depreciation.

(ii) Special education. Allocations for special education include allocations for the following accounts:

4121 Special education; and

6124 Special education supplemental.

(iii) Education of highly capable students. Allocations for education of highly capable students include allocations identified by account 4174 Highly capable.

(iv) Compensatory education. Allocations for compensatory education include allocations identified by the following accounts:

4155 Learning assistance;

4162 Better schools - staff;

4165 Transitional bilingual;

4166 Student achievement (2001-02 school year and thereafter);

6151 Remediation;

6153 Migrant;

((6164 Bilingual Title VII Part A;

6167 Indian education - JOM;))

6264 Bilingual (direct); ((and))

6267 Indian education - JOM;

6268 Indian education - ED; and

6367 Indian education - JOM.

(v) Food services. Allocations for food services include allocations identified by the following accounts:

4198 School food services (state);

6198 School food services (federal); and

6998 USDA commodities.

(vi) Statewide block grant programs. Allocations for statewide block grant programs include allocations identified by the following accounts:

4163 Better schools - professional development;

4175 Local education program enhancement (including student learning improvement allocations); and

6176 Targeted assistance.

(c) General federal programs. Allocations for general federal programs identified by the following accounts:

5200 General purpose direct federal grants - unassigned;

6100 Special purpose - OSPI - unassigned;

6121 Special education - Medicaid reimbursement;

6138 Secondary vocational education;

6146 Skills center;

6177 Eisenhower professional development; ((and))

6200 Direct special purpose grants; and

6300 Federal grants through other agencies - unassigned.

(2) Increase the result obtained in subsection (1) of this section by the percentage increase per full-time equivalent student in the state basic education appropriation between the prior school year and the current school year as stated in the state Operating Appropriations Act divided by 0.55.

(3) Revenue accounts referenced in this section are defined in the accounting manual for public school districts in the state of Washington, revised ((1998, except for the revenue accounts referenced in subsection (5) of this section, which are defined in the accounting manual, revised 2000)) 2001.

(4) The dollar amount of revenues for state and federal categorical allocations identified in this section shall come from the following sources:

(a) The following state and federal categorical allocations are taken from the Report 1197 Column A (Annual Allotment Due):

4121 Special education;

4155 Learning assistance;

4162 Better schools - staff;

4163 Better schools - professional development;

4165 Transitional bilingual;

4166 Student achievement (2001-02 school year and thereafter);

4174 Highly capable;

4175 Local education program enhancement;

4198 School food services (state);

4199 Transportation - operations;

4499 Transportation - depreciation;

6121 Special education - Medicaid reimbursements;

6124 Special education - supplemental;

6138 Secondary vocational education;

6146 Skills center;

6151 Remediation;

6153 Migrant;

6176 Targeted assistance;

6177 Eisenhower professional development; and

6198 School food services (federal).

(b) The following state and federal allocations are taken from the F-195:

5200 General purpose direct federal grants - unassigned;

6100 Special purpose - OSPI - unassigned;

((6164 Bilingual - Title VII Part A;

6167 Indian education - JOM;))

6200 Direct special purpose grants;

6264 Bilingual (direct);

6267 Indian education - JOM;

6268 Indian education - ED; ((and))

6300 Federal grants through other agencies - unassigned;

6367 Indian education - JOM; and

6998 USDA commodities.

(5) ((Effective for levy authority and local effort assistance calculations for 2001 and thereafter, the following federal allocations are included in the levy base in subsections (1)(c) and (4)(b) of this section:

6121 Special education - Medicaid reimbursements;

6267 Indian education - JOM;

6367 Indian education - JOM; and

6300 Federal grants through other agencies - unassigned.

(6))) Effective for levy authority and local effort assistance calculations for 2003 and thereafter, allocations in subsections (4)(b) ((and (5))) of this section shall be adjusted by the difference between actual and budgeted allocations for the school year before the prior school year calculated as follows:

(a) Sum actual revenues for these accounts from Report F-196; and

(b) Subtract final budgeted revenues for these accounts from Report F-195.

(((7))) (6) State moneys generated by a school district's students and redirected by the superintendent of public instruction to an educational service district at the request of the school district shall be included in the district's levy base.

(((8))) (7) State basic education moneys generated by a school district's students and allocated directly to a technical college shall be included in the district's levy base.

[Statutory Authority: RCW 84.52.0531(9) and 28A.150.290. 00-09-017, 392-139-310, filed 4/11/00, effective 5/12/00. Statutory Authority: RCW 84.52.0531(a) and 28A.150.290(2). 98-08-096 (Order 98-06), 392-139-310, filed 4/1/98, effective 5/2/98. Statutory Authority: RCW 84.52.0531(10) and 28A.150.290. 96-19-037 (Order 96-13), 392-139-310, filed 9/11/96, effective 10/12/96. Statutory Authority: RCW 28A.150.290(2) and 84.52.0531(10). 93-21-092 (Order 93-20), 392-139-310, filed 10/20/93, effective 11/20/93; 92-19-124 (Order 92-07), 392-139-310, filed 9/21/92, effective 10/22/92. Statutory Authority: RCW 28A.41.170 and 84.52.0531(10). 89-23-121 (Order 18), 392-139-310, filed 11/22/89, effective 12/23/89; 88-03-007 (Order 88-6), 392-139-310, filed 1/8/88.]

Washington State Code Reviser's Office