6040 Expenditures In Excess of Budget
6040 Expenditures in Excess of Budget
Policy No. 6040
Section:6000 – Management Support
EXPENDITURES IN EXCESS OF BUDGET
Total budget expenditures for each fund as adopted in the budget shall constitute the appropriations of the district for the ensuing fiscal year. The board shall be limited in the incurring of expenditures to the grand total of such appropriations.
Board members, administrators or staff who knowingly or negligently violate or participate in a violation of this policy by incurring expenditures in excess of appropriations shall be held civilly liable, jointly and severally, for such expenditures, including consequential damages, for each such violation. If as a result of any civil or criminal action the violation is found to have been done knowingly, such board member, administrator or staff member who is found to have participated in such breach shall immediately forfeit his/her office or employment.
In the event of an emergency requiring expenditures in excess of the budget, the board may adopt a resolution which states the conditions constituting the emergency and the amount of the appropriation necessary to correct the situation. At any other time that the budget is to be increased by making an additional appropriation, the board, after proper notice, shall adopt a resolution stating the facts and the amount of appropriation necessary to correct the situation.
Any person may appear at the meeting at which the appropriation resolution is to be voted on and may be heard for or against the adoption. Passage of the resolution requires a majority vote of all members of the board.
Legal References:
RCW 28A.225.250 Cooperative programs among school districts — Rules
28A.505.150 Budgeted expenditures as appropriations — Interim expenditures — Transfer between budget classes — Liability for non-budgeted expenditures
28A.505.170 First class school districts — Emergency or additional appropriation resolutions — Procedure
WAC 392-123-071 Budget extension — First class district WAC 392-123-072 Budget extension — Second class district
Adoption Date: 11/23/2009