small schools committee 2014 version fiscal business ... · small schools committee sample...

“Meeting Requirements While Staying Afloat”

SMALL SCHOOLS COMMITTEE 2014 Version

FISCAL BUSINESS SAMPLE RESOLUTIONS & LETTERS Prepared By Capital Region ESD 113 School Fiscal Services Department

Small Schools Committee Sample Resolutions & Letters 2014 Version

DISCLAIMER

The following examples of resolutions

have been collected from several

districts of varying sizes. They are

offered as a help to develop you own

resolutions and do not represent legal

advice.

We suggest that the sample documents

be re-typed on your district letterhead

using district specific information. Areas

requiring change have been colored in

red.

Small Schools Committee


____________________ SCHOOL DISTRICT NO. ______

BOARD OF DIRECTORS

RESOLUTION XXXXXX

20XX Maintenance and Operation Levy Rollback Revision And

20XX Administrative Refund Levy

WHEREAS, the voters of the _________________ School District No. ________ approved a

Maintenance and Operation Levy for collection in 20XX in the amount of $___________; and

WHEREAS, the _______________ School District received more in state and federal funding than

was anticipated when the 20XX levy amounts were adopted in 20XX; and

WHEREAS, the Office of Superintendent of Public Instruction, in compliance with the law, has

determined that the actual levy amount to be collected in 20XX to be $____________________; and

WHEREAS, the Board of Directors of the ____________________ School District, in adopting the

Fiscal Year 20XX-20XX General Fund Budget, approved said budget including the anticipated

rollback amount of $________, and

WHEREAS, the rollback amount has been adjusted downward, due to the increase in state and

federal funding, revised from $_____________ to $____________ (a rollup of $____________), and to

allow for maximum collection of the voter approved Maintenance and Operation Levy for collection

in 20XX of $______________; and

WHEREAS, the __________________________ County Treasurer has notified the district that

Administrative Refunds in the amount of $____________on the 20XX Maintenance and Operations

Levy were issued for the period MM-DD, 20XX to MM-DD, 20XX; and

WHEREAS, the _____________________ School District must authorize an Administrative Refund

Levy in order to collect amounts that were authorized by the voters but refunded due to challenges to

assessed values, technical errors in value or granting of exemptions;

NOW, THEREFORE, BE IT RESOLVED, the Board of Directors of ___________________ School

District, does hereby authorize the revised Maintenance and Operations Levy amount for 20XX

collection, to include an increase of $________________ due to the adjusted rollback, to be

$______________, and to include the 20XX Administrative Refund Levy collection in the amount of

$_____________.

PASSED by the Board of Directors of the ________________ School District, ___________ County,

Washington, at the regular meeting held MM-DD, 20XX.

___________________________________ ___________________________________

Board Member Board Member

___________________________________ ___________________________________

Board Member Board Member

___________________________________ ATTEST: ___________________________

Board Member Secretary to the Board of Directors


SAMPLE LETTER OF REDIRECTION

MM-DD-YYYY

County Treasurer’s Name

_________County Treasurer

0000 Lakeridge Drive SW

Olympia, WA 98502-6080

Dear ___________________:

This letter is intended as notification that the Office of the Superintendent of Public Instruction has

approved a redirection of apportionment for the _________________ School District No.

________.

Please transfer One Hundred and Thirty-one Thousand Dollars--$131,000.00 from the General

Fund to the Capital Projects Fund. The resolution was approved at a Special Board of Directors

meeting held MM-DD, 20XX. Copies of the resolution and transfer form are enclosed.

Thank you for your assistance in this matter.

Sincerely,

SUPERINTENDENT NAME

Superintendent

Enclosure: Resolution

Transfer Form


____________ SCHOOL DISTRICT NO. _______

BOARD OF DIRECTORS

RESOLUTION NO. X: XXXX-XXXX

REQUEST FOR APPORTIONMENT REDIRECTION

WHEREAS, RCW 28A.150.270 authorizes local districts to direct a portion of their General

Fund basic education allocation to the Capital Projects Fund or Debt Service Fund,

and

WHEREAS, the ______________ School District No. ______ has a prior committed payment

obligation for a capital real estate property purchase, and

WHEREAS, the revenues in the Capital Projects Fund are not sufficient to meet the payment

obligation, and

WHEREAS, the district must meet this payment obligation,

THEREFORE, BE IT RESOLVED the _____________ School District No. _______ requests

School Financial Services at the Office of Superintendent of Public Instruction to

approve the transfer of $________________ of apportionment monies from the

General Fund to the Capital Projects Fund for the month of __________, 20XX.

ADOPTED this ____ day of ____________, 20XX.

ATTEST: Board of Directors:

____________________________________

BOARD NAME, Chair

____________________________________

BOARD NAME, Member

____________________________________

BOARD NAME, Member

____________________________________

BOARD NAME, Member

____________________________________

BOARD NAME, Member

_________________________________

SUPERINTENDENT NAME, Secretary

Board of Directors


______________ School District No. _____

Resolution No. X: 20XX-20XX

20XX-20XX Budget Adoption

WHEREAS, the Board of Directors of the ____________ School District has met on July 11,

and July 25, 20XX to fix and adopt the 20XX-20XX _____________ School District

Budget, and;

WHEREAS, the Budget was reviewed by the Board of Directors and found to be in balance as

presented;

NOW THEREFORE, be it resolved, that the Board of Directors of the _____________ School

District does hereby adopt the 20XX-20XX Budget and authorize appropriations as

follows:

General Fund $XX,XXX,XXX

Transportation Vehicle Fund $XX,XXX,XXX

Capital Projects Fund $XX,XXX,XXX

Debt Service Fund $XX,XXX,XXX

Associated Student Body Fund $XX,XXX,XXX

Dated this ____ day of ______, 20XX

BOARD OF DIRECTORS

NAME, Chair

NAME, Member

NAME, Member

NAME, Member

NAME, Member

ATTESTED TO:

___________________________

SUPERINTENDENT, Secretary

Board of Directors


____________________ SCHOOL DISTRICT NO. _________

RESOLUTION NO. X: 20XX-20XX

20XX-200XX CAPITAL PROJECTS FUND BUDGET EXTENSION

WHEREAS, it is necessary to make additional expenditures related to the purchase of a

38.19 acre parcel of land that were not anticipated in the original budget,

and

WHEREAS, funds are available through the receipt of Mitigation Fees collected from

new development within District boundaries,

NOW THEREFORE, BE IT RESOLVED, that the Board of Directors of the __________

School District hereby petitions the Office of the Superintendent of Public

Instruction to revise the budget for the Capital Projects Fund from $_______

to $_____________, an increase of $_____________.

Dated this XXth

day of July, 20XX.

____________________________________

NAME, Chair

____________________________________

NAME, Vice Chair

____________________________________

NAME, Member

____________________________________

NAME, Member

____________________________________

NAME, Member

_________________________________


Board of Directors


_________________ SCHOOL DISTRICT NO. ______

BOARD OF DIRECTORS

RESOLUTION X: XXXX-XXXX

CREDIT CARD AUTHORIZATION

WHEREAS the ______________ School District No. _____ Board of Directors, State of

Washington, _____________ County, recognizes the need to conduct the business affairs of

the district in an organized and efficient manner; and,

WHEREAS Washington State statutes RCW 43.09.2855 and RCW42.24.115 , authorizes

municipalities to use credit cards for official government purchases and acquisitions; and,

WHEREAS the _______________ School Board of Directors , by adopting Board Policies

6212 and 6213, has set in place guidelines for proper administration for the use of credit

cards;

THEREFORE, BE IT RESOLVED that the ____________________ School District No.

__________ Board of Directors, State of Washington, ____________ County, hereby

authorizes Key Bank USA to issue Visa Credit Card(s) to a maximum cumulative credit

limit of $15,000.

Dated this XXnd

day of XXXXXX, 20XX.


____________________________________

(BOARD NAME), Chair

____________________________________

(BOARD NAME), Member

____________________________________


____________________________________


____________________________________


_________________________________


Board of Directors


_________________ SCHOOL DISTRICT NO. _______

BOARD OF DIRECTORS


Transfer of Funds to Capital Projects Fund

WHEREAS, RCW 28A.320.330(3) authorizes local districts to transfer state forest land revenue

that are deposited in a school district’s debt service fund pursuant to RCW

79.64.110 and to the extent not necessary for payment of debt service on school

district bonds may be transferred by the school district in the district’s capital

projects fund, and

WHEREAS, the _____________ School District No. _________ has a prior committed payment

obligation for a capital real estate property purchase, and

WHEREAS, the revenues in the Capital Projects Fund are not sufficient to meet the payment

obligation, and

WHEREAS, the necessary funds are available in the Debt Service Fund from local sources,

THEREFORE, BE IT RESOLVED the _____________ School District No. _______ requests

the ____________ County Treasurer to transfer $____________ from the Debt

Service Fund to the Capital Projects Fund as of (MONTH/DAY, 20XX.

ADOPTED this _____ day of ___________, 20XX.


____________________________________

(BOARD NAME), Chair

____________________________________


____________________________________


____________________________________


____________________________________


_________________________________


Board of Directors


_____________________ SCHOOL DISTRICT NO. ____________

RESOLUTION X: 20XX-20XX

Equity Transfer of Funds to General Fund

WHEREAS, the ___________________ School District Board of Directors wishes to

transfer the equity balance from the Debt Service Fund to the General Fund, and

WHEREAS, the outstanding debt to be serviced by the Debt Service Fund was retired as of MONTH DAY YEAR; all bonds, interest and transfer fees have been paid, and

WHEREAS, the necessary funds are available in the Debt Service Fund from local sources

as residual equity from state forest and property tax collection and interest earnings,

NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the _____________ School District No. ______ requests the ___________ County Treasurer to

transfer the residual equity balance, as of MONTH DAY YEAR, and any subsequent tax and/or interest collections, from the Debt Service Fund to the General Fund. ADOPTED this ____ day of ________, 20XX. ATTEST: Board of Directors: ____________________________________

NAME, Chair

____________________________________

NAME, Member

____________________________________

NAME, Member

____________________________________

NAME, Member

____________________________________

NAME, Member

_________________________________


Board of Directors


_________________ SCHOOL DISTRICT NO. ________

BOARD OF DIRECTORS

RESOLUTION X: 20XX-20XX

20XX Maintenance and Operation Levy Rollup

WHEREAS, the voters of the ____________ School District approved a Maintenance and Operation

Levy for collection in 20XX in the amount of $XXXXXX; and

WHEREAS, the _______________ School District received less in state and federal funding than was

anticipated when the 20XX levy amounts were adopted in 20XX; and

WHEREAS, the Office of Superintendent of Public Instruction, in compliance with the law, has

determined that the actual levy amount to be collected in 20XX cannot exceed $XXXXXXX; and

NOW, THEREFORE, BE IT RESOLVED, the Board of Directors of ______________ School

District, do hereby authorize the net Maintenance and Operations Levy amount for 20XX collection

after rollback to be $XXXXXXX; and

PASSED by the Board of Directors of the ______________________ School District,

______________________ County, Washington, at the regular meeting held _______________, 20XX.

ATTEST: Board of Directors: ____________________________________

NAME, Chair

____________________________________

NAME, Member

____________________________________

NAME, Member

____________________________________

NAME, Member

____________________________________

NAME, Member

_________________________________


Board of Directors


_________________ SCHOOL DISTRICT NO.__________

BOARD OF DIRECTORS


High School Life Skills Program

REVOLVING CHECKING ACCOUNT AUTHORIZATION

WHEREAS the ____________ School District No. ______ Board of Directors, State of

Washington, _____________ County, recognizes the need to conduct the business affairs of the

district in an organized and efficient manner; and,

WHEREAS the __________ High School Life Skills Program operates as a District approved

program that has need to replenish supplies for program activities relating to the operation of the

Student Store located in the ____________ Middle School building on a weekly basis; and,

WHEREAS some vendors will not accept purchase orders and/or some credit cards and requires

cash payment upon receipt of goods;

NOW, THEREFORE, BE IT RESOLVED that the ____________ School District No. _____

Board of Directors, State of Washington, _______________ County, hereby authorizes the

establishment and maintenance of a revolving bank checking account with Key Bank of

___________ for the purpose of purchasing supplies for program activities relating to the student

store. Authorization is given for a maximum limit of $800.00.

Dated this XXst day of XXXXXX, 20XX.

ATTEST: Board of Directors: ____________________________________

NAME, Chair

____________________________________

NAME, Member

____________________________________

NAME, Member

____________________________________

NAME, Member

____________________________________

NAME, Member

_________________________________


Board of Directors


_________________ SCHOOL DISTRICT NO. ________

_______________ COUNTY, WASHINGTON

RESOLUTION NO. XX: XXXX-XXXX

A RESOLUTION of Board of Directors of _______________ School District No. _____,

______________ County, Washington, relating to the surplusing and sale of real property; authorizing the

Secretary to the Board (the “Secretary”) to negotiate and execute a purchase agreement for the sale of the

real property; directing the Secretary to the Board to obtain a preliminary commitment for title insurance

for the real property; and providing for other matters properly related thereto.

BE IT RESOLVED BY THE BOARD OF DIRECTORS OF __________________ SCHOOL

DISTRICT NO. ____, ___________________ COUNTY, WASHINGTON, as follows:

Recitals. The Board of Directors (the “Board”) of _____________ School District No.

____, _________ County, Washington (the “District”), hereby makes the following findings and

determinations:

(a) The Board is authorized pursuant to RCW 28A.335.090(1) to convey by deed all the interest

of the District in or to any real property of the District which is no longer required for school purposes.

(b) The District is the owner of a parcel of real property located at ADDRESS/ CITY,

Washington (the “{UNIQUE DESCRIPTOR}”), legally described on Attachment “A” attached hereto and

by this reference incorporated herein. The {UNIQUE DESCRIPTOR} includes a residence and a garage

located thereon.

(c) [Pursuant to RCW 28A.335.090(2), the District has received a market value appraisal of

the Property from a general real estate appraiser certified under chapter 18.140 RCW (the “Appraisal”).]

(d) Notice of intent to sell the {UNIQUE DESCRIPTOR} Property and conduct a public

hearing was given by advance publication in LOCAL NEWSPAPER, a newspaper of general circulation

within the boundaries of the District for two consecutive weeks, on MM-DD-YYYY and MM-DD-YYY.

(e) On MM-DD-YYYY, the Board held a public hearing upon the proposal to sell the

{UNIQUE DESCRIPTOR} Property and admitted evidence offered for and against the propriety of the

proposed sale.

{UNIQUE DESCRIPTOR} Property No Longer Required for School Purposes. After due

consideration, and being fully informed and advised, the Board finds and declares that the {UNIQUE

DESCRIPTOR} Property (as such term is defined in the recitals herein) is no longer required for school

purposes, in that, the {UNIQUE DESCRIPTOR} Property will not be used for school purposes for the

foreseeable future and sale of the {UNIQUE DESCRIPTOR} Property is in the best interest of the

District, its students and patrons.

Sale of {UNIQUE DESCRIPTOR} Property. The District is authorized to sell the

{UNIQUE DESCRIPTOR} Property in accordance with the procedures described herein.

Manner of Sale. The {UNIQUE DESCRIPTOR} Property shall be offered for sale to the

general public using the services of a licensed real estate broker, {NAME OF BROKER/COMPANY}

(the “Real Estate Broker”). The Real Estate Broker’s fee shall not exceed seven percent (7%) of the

resulting sale price.

Purchase and Sale Agreement. After due consideration, and being fully informed and

advised, the Board hereby determines that the {UNIQUE DESCRIPTOR} Property shall be sold for cash

pursuant to a purchase and sale agreement in substantially the form of Attachment “B” attached hereto


and by this reference incorporated herein (the “Agreement”). The purchase price for the {UNIQUE

DESCRIPTOR} Property shall not be less than ninety percent (90%) of the Appraisal. The Board

authorizes and directs the Secretary to: (a) negotiate, execute and deliver the Agreement, on behalf of the

District, together with such modifications, if any, of the Agreement as are deemed reasonable and

necessary to consummate the Agreement and the transactions contemplated therein, and (b) present the

executed Agreement, together with the appropriate resolution, to the Board at a subsequent meeting for

final approval, prior to the closing date of the sale of the {UNIQUE DESCRIPTOR} Property.

Notice of Sale . The District shall publish a notice in a legal newspaper or legal

newspapers of general circulation within the boundaries of the District (the “Notice of Sale”). The

Notice of Sale shall describe the {UNIQUE DESCRIPTOR} Property and shall otherwise be in

substantially the form attached hereto as Attachment “C” and by this reference incorporated herein. The

{UNIQUE DESCRIPTOR} Property shall not be conveyed prior to the expiration of 45 days after the

publication of the Notice of Sale.

Preliminary Commitment for Title Insurance. The Board hereby directs, authorizes and

orders the Secretary to obtain a preliminary commitment for title insurance for the {UNIQUE

DESCRIPTOR} Property.

All Other Action. The Secretary and the District Legal Counsel, Foster Pepper PLLC, are

hereby further authorized and ordered to take all other action, to do all other things consistent with this

resolution, and to execute all other documents, instruments and certificates reasonable and necessary to

effectuate the provisions of this resolution and to consummate and complete the acquisition of the

Property, subject to final approval by the Board as identified in Section 5 herein.

Ratification and Confirmation. Any actions of the District or its staff or officers prior to

the date hereof and consistent with the terms of this resolution are ratified and confirmed.

Effective Date. This resolution shall be in full force and effect from and after its adoption

and approval.

ADOPTED by the Board of Directors of ___________ School District No. _____,

____________ County, Washington, at a regular open public meeting thereof, held this XXth day of

MONTH, 20XX, the following Directors being present and voting in favor of the resolution.

______________ SCHOOL DISTRICT NO.____, ___________ COUNTY, WASHINGTON.

__________________________________________

Chair and Director

Director

__________________________________________

Director

Director

Director

ATTEST:

SUPERINTENDENT’S NAME

Secretary to the Board of Directors


CERTIFICATION

I, SUPERINTENDENT, Secretary to the Board of Directors (the “Board”) of

__________ School District No. _____, ______________ County, Washington (the “District”),

hereby certify as follows:

1. The foregoing Resolution No. _________ (the “Resolution“) is a full, true and

correct copy of the Resolution duly adopted at a special meeting of the Board held at the regular

meeting place thereof on MM-DD, 20XX, as that Resolution appears on the minute book of the

District, and the Resolution is now in full force and effect; and

2. Written notice specifying the time and place of the special meeting and noting the

business to be transacted was given to all members of the Board by mail, fax, electronic mail or

by personal delivery at least 24 hours prior to the special meeting (the “Notice”), a true and

complete copy of the Notice is attached hereto as Appendix 1;

3. The Notice was also given by mail, fax, electronic mail or by personal delivery at

least 24 hours prior to the special meeting to each local radio or television station and to each

newspaper of general circulation that has on file with the District a written request to be notified

of special meetings and to any others to which such notices are customarily given by the District;

and

2. A quorum of the members of the Board was present throughout the meeting and a

sufficient number of members of the Board present voted in the proper manner for the adoption

of the Resolution.

IN WITNESS WHEREOF, I have hereunto set my hand this XXth

day of MONTH,

20XX.

_____________ SCHOOL DISTRICT NO. ____

________________ COUNTY, WASHINGTON

SUPERINTENDENT’S NAME



ATTACHMENT “A”

LEGAL DESCRIPTION OF THE {UNIQUE DESCRIPTOR} PROPERTY

{INSERT LEGAL DESCRIPTION}


ATTACHMENT “B”

FORM OF PURCHASE AND SALE AGREEMENT

{OBTAIN FROM REAL ESTATE BROKER}


ATTACHMENT “C”

FORM OF NOTICE OF SALE

____________ SCHOOL DISTRICT NO. ____

__________________ COUNTY, WASHINGTON

NOTICE OF SALE OF REAL PROPERTY {UNIQUE DESCRIPTOR}

NOTICE is hereby given that the Board of Directors of _____________ School District No. _____,

________________ County, Washington intends to sell a parcel of real property located at

__________________, ____________, Washington, legally described as follows:

{INSERT LEGAL DESCRIPTION}

The {UNIQUE DESCRIPTOR} Property shall be offered for sale using the services of a licensed real estate

broker and shall be sold for cash pursuant to the terms and conditions of a purchase and sale agreement. For

further information or to request a copy of the purchase and sale agreement, please contact

SUPERINTENDENT’S NAME & PHONE NUMBER.

______________ SCHOOL DISTRICT NO. ____

_________________ COUNTY, WASHINGTON

/s/ SUPERINTENDENT’S NAME



RESOLUTION NO. XXX ROLLBACK 20XX EXCESS LEVY AUTHORITY AND AUTHORIZE COLLECTION OF ADMINISTRATIVE REFUND LEVY FUNDS WHEREAS, the Special Excess Maintenance and Operation Tax Levy submitted and approved by the voters of the ____________ School District on MM/DD, 20XX, in the amount of $_____________ for collection in 20XX was based on an estimated “Total Levy Capacity”, and; WHEREAS, the Educational Service District No. _____ has advised the ___________ School District by Memorandum that the District’s levy authority for the 20XX collection year is $_____________, pursuant to RCW 84.52.053 and RCW 84.52.0531; and WHEREAS, pursuant to RCW 84.69.180, the ____________ School District is authorized to recover levy funds not collected between October 1, 20XX and September 30, 20XX due to tax refunds or abatements and these uncollected levy funds amount to $_____________ Maintenance and Operation Tax Levy and $_____________ Capital Projects Levy; and NOW, THEREFORE, BE IT RESOLVED, that the ___________ County Board of County Commissioners be requested to reduce the 20XX Excess Maintenance and Operation Tax Levy collection by the amount of $_____________ resulting in a total 20XX Excess Maintenance and Operation Tax Levy collection of $_____________, as approved by the Board of Directors of the Olympia School District in its regular meeting of MM/DD, 20XX. FURTHER, BE IT RESOLVED, that the Thurston County Assessor is requested to collect taxes for the administrative refund of $_____________uncollected Maintenance and Operation Tax Levy and $_____________ uncollected Capital Projects Levy, as approved by the Board of Directors of the _________________ School District in its regular meeting of MM/DD, 20XX. ADOPTED this XXth day of MONTH, 20XX, by the Board of Directors of __________ School District No. _____, ______________ County, Washington, at a regular meeting held thereof. ATTEST: Board of Directors: ____________________________________ NAME, Chair ____________________________________ NAME, Member ____________________________________ NAME, Member ____________________________________ NAME, Member ____________________________________ NAME, Member _________________________________ SUPERINTENDENT, Secretary Board of Directors


____________ SCHOOL DISTRICT #_______

RESOLUTION NO. _________

Authority to Set Budget Priorities—Intent to Adopt a Modified Educational Program

WHEREAS, the Board of Directors (Board) of the _________ School District (District) has the legal

responsibility and authority to set budget priorities for the District; and

WHEREAS, the students, parents/guardians, voters and citizens of the District rightly expect that the Board will

exercise its lawful authority, judgement, and discretion in a manner that preserves to the extent reasonably

possible the District's current educational programming, within the responsible limits of available funding; and

WHEREAS, the Board hereby determines that the District's reasonably anticipated revenues for 20XX-20XX,

projections of continued declining enrollment, and seriously depleted fund balance require reductions in the

educational program and support functions to be operated in 20XX-20XX; and

WHEREAS, some of the necessary program reductions must involve reductions in the total F.T.E. of non-

supervisory certificated staff personnel employed under continuing contracts for 20XX-20XX; and

WHEREAS, known retirements, resignations, leaves, and other factors mitigating against non-supervisory

certificated staff layoffs are insufficient to avoid layoffs in order to stay within responsible budget assumptions

and restore the District's financial health for the benefit of students in the years to come; and

WHEREAS, the District's collective bargaining agreement with the ________ Education Association (__EA)

specifies procedures for reductions in force and recall of non-supervisory certificated staff; and

WHEREAS, in fairness to the schools, students, and especially staff affected by reductions in force, it is critically

important to communicate timely and effectively; now, therefore,

Be It Resolved That:

1. The Superintendent will communicate promptly with the _EA leadership and with non-supervisory certificated

staff regarding the attached reduced educational program, and will invite staff to correct and update their

seniority rankings within relevant categories pursuant to the procedures of the bargaining agreement and

implementation understandings between the Superintendent and _EA leadership.

2. The Superintendent will take the steps legally necessary to reduce staff in accordance with this Resolution, the

_EA bargaining agreement, and state law.

3. The Superintendent is authorized to recommend restoration of some reduced positions if and when, in his

judgment, the District's overall projected budget situation for 20XX-20XX substantially improves over current

estimates.

ADOPTED by the __________ School District Board of Directors this XX day of _____ 20XX

Board President Board Vice-President Board Member

Board Member

ATTEST: Superintendent, Secretary to the Board

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