(1) Beginning with the 2019-20 school year, to ensure that school district local revenues are used solely for purposes of enriching the state's statutory program of basic education, the state auditor's regular financial audits of school districts must include a review of the expenditure of school district local revenues for compliance with RCW
28A.150.276, including the spending plan approved by the superintendent of public instruction under RCW
28A.505.240 and its implementation, and any supplemental contracts entered into under RCW
28A.400.200. The audit must also include a review of the expenditure schedule and supporting documentation required by RCW
28A.320.330(1)(c).
(2) If an audit under subsection (1) of this section results in findings that a school district has failed to comply with these requirements, then within ninety days of completing the audit the auditor must report the findings to the superintendent of public instruction, the office of financial management, and the education and operating budget committees of the legislature. If the superintendent of public instruction receives a report of findings from the state auditor that an expenditure of a school district is out of compliance with the requirements of RCW
28A.150.276, and the finding is not resolved in the subsequent audit, the maximum taxes levied for collection by the school district under RCW
84.52.0531 in the following calendar year shall be reduced by the expenditure amount identified by the state auditor.
(3) The use of the state allocation provided for professional learning under RCW
28A.150.415 must be audited as part of the regular financial audits of school districts by the state auditor's office to ensure compliance with the limitations and conditions of RCW
28A.150.415.