WSR 18-11-130
EMERGENCY RULES
SUPERINTENDENT OF
PUBLIC INSTRUCTION
[Filed May 23, 2018, 8:34 a.m., effective May 23, 2018, 8:34 a.m.]
Effective Date of Rule: Immediately upon filing.
Purpose: The purpose of this emergency rule is to revise the office of superintendent of public instruction's learning assistance program (LAP) carryover and recovery calculation to allow districts to carryover one hundred percent of unspent LAP high poverty funds from the 2017-18 school year to the 2018-19 school year only.
Citation of Rules Affected by this Order: Amending WAC 392-122-900.
Statutory Authority for Adoption: RCW 28A.150.290, 28A.710.220.
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: This rule revision is necessary to ensure that funding for students in need of additional support as appropriated by the legislature can be utilized as the legislature intended.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 1, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: May 22, 2018.
Chris P. S. Reykdal
State Superintendent
of Public Instruction
AMENDATORY SECTION (Amending WSR 15-18-078, filed 8/28/15, effective 9/28/15)
WAC 392-122-900 General provisionIndirect cost limitations, carryover limitations and recoveries.
Categorical apportionment moneys shall be expended for allowable categorical program costs. Indirect cost charges to categorical programs are limited as provided in this section. Categorical moneys may be carried over from one school district or charter school fiscal year to another only as provided in this section.
(1) The superintendent of public instruction shall recover categorical program allocations made pursuant to this chapter if not expended by the school district or charter school during the school year for allowable program costs.
(2) For the 2000-01 school year and thereafter, "allowable program costs" means direct program expenditures plus allowable indirect program charges.
(a) Direct program expenditures are expenditures directly traceable to the program for the school year reported consistent with the Accounting Manual for Public School Districts in the State of Washington and instructions provided by the superintendent of public instruction including the Administrative Budgeting, and Financial Reporting Handbook.
(b) For the purposes of this section, special education program expenditures shall be reduced (abated) by revenues to account 7121 special education revenues from other districts or charter schools.
(c) For special education, highly capable, and transitional bilingual, allowable indirect program charges equal direct program expenditures times the percentage calculated from the school district's or charter school's annual financial statements (Report F-196) for two school years prior as follows:
(i) Divide direct expenditures for program 97 ((districtwide)) district-wide support by;
(ii) Total general fund direct expenditures for all programs minus direct expenditures for program 97 ((districtwide)) district-wide support; and
(iii) Round to three decimal places.
(d) For the learning assistance program, allowable indirect program charges equal the direct program expenditures times the federal restricted indirect rate calculated by the superintendent of public instruction.
(e) For the institutional education program, allowable indirect program charges equal the state institutional education program allocation times the percentage allocated for indirect costs pursuant to the biennial operating appropriations act and the state funding formula.
(3) Commencing with the 1994-95 school year allocation, a school district or charter school may carry over from one school district fiscal year to the next up to ten percent of the state learning assistance program allocation. For the 2017-18 school year only, a school district or charter school may carry over all unspent learning assistance program high poverty allocations to the 2018-19 school year. Carryover moneys shall be expended solely for allowable learning assistance program costs.
(4) Commencing with the 1997-98 school year allocation, a district or charter school may carry over from one school fiscal year to the next up to ten percent of state special education program allocation. Carryover moneys shall be expended solely for allowable state special education program costs.
(5) Commencing with the 1998-99 school year allocation, a school district may carry over from one school district fiscal year to the next up to ten percent of the state institutional education program allocation. Carryover moneys shall be expended solely for allowable state institutional education program costs.
(6) The amount recovered pursuant to this section for special education, highly capable, bilingual, and learning assistance programs shall be determined as follows:
(a) Sum the state allocation for the categorical program for the school year and any carryover from the prior school year if applicable;
(b) Determine the district's or charter school's allowable program costs for the school year pursuant to this section;
(c) If the result of (a) of this subsection exceeds the result of (b) of this subsection, the difference less any allowable carryover shall be recovered.
(7) For the 2017-18 school year only, learning assistance program high poverty allocations are not subject to the recovery provisions outlined in WAC 392-122-900 (6)(a) through (c).
(8) The amount recovered pursuant to this section for the institutional education program shall be determined as follows:
(a) Sum the state allocation for the institutional education program for the school year excluding any amount provided for indirect costs, and any carryover from the prior school year if applicable;
(b) Determine the school district's direct expenditures for the institutional education program as reported on Report F-196 or such other document filed pursuant to instructions provided by the superintendent of public instruction;
(c) If the amount of (a) of this subsection exceeds the amount of (b) of this subsection, the difference less any allowable carryover shall be recovered.
(((8))) (9) This section applies to categorical program allocations to school districts, educational service districts and, in the case of institutional education programs, entities contracting to provide an institutional education program funded under this chapter.