The legislature finds that the enrichment levy process has built-in safeguards that prevent the improper expenditure of enrichment funds before they can occur. These safeguards include district submission of enrichment levy plans and review and approval by the office of the superintendent of public instruction. Before the proposed levy is submitted to voters, the office of the superintendent of public instruction must first approve the maximum dollar collection amounts and must mandate that the levy collections are deposited in a separate fund. Changes to the proposed use of enrichment funds must be approved by the office of the superintendent of public instruction, be discussed by the elected school district board of directors in open public meetings, and approved by a vote of the school board. In addition to these safeguards that are implemented at the beginning of the process and the mandatory tracking and accounting procedures that apply to the use of the funds, the state auditor performs regular financial audits of all school district local revenues, including enrichment levy spending plans. These necessary and multiple safeguards prevent and address improper expenditures within the system that has been created to support the appropriate use of enrichment levies.
The legislature further finds that a punitive, backward-looking system would undermine programming decisions made in good faith and could result in funding cuts to vital education programs that serve current K-12 students. The legislature finds that such processes are at odds with the goals for the enrichment levies.
This section modifies existing section 43.09.2856. Here is the modified chapter for context.
2.
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.