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Chapter 392-117 WAC

Last Update: 7/29/16

TIMELY REPORTING

WAC Sections

HTMLPDF392-117-005Authority.
HTMLPDF392-117-010Purpose.
HTMLPDF392-117-015Definition—Extenuating circumstances.
HTMLPDF392-117-020School district and educational service district reporting responsibilities.
HTMLPDF392-117-025Superintendent of public instruction reporting responsibilities.
HTMLPDF392-117-030Failure to submit timely general apportionment data.
HTMLPDF392-117-035Failure to submit timely annual financial statements.
HTMLPDF392-117-038Failure to meet CEDARS submission requirements.
HTMLPDF392-117-040Extension of time for filing annual financial statements.
HTMLPDF392-117-045Corrections to data reported to the superintendent of public instruction.
HTMLPDF392-117-050Documentation requirements.
HTMLPDF392-117-055Reporting contracts for charter schools.
HTMLPDF392-117-060Student data reported for public reporting and accountability.


PDF392-117-005

Authority.

The authority for this chapter is RCW 28A.150.290 which establishes that the superintendent of public instruction shall have the power and duty to make rules and regulations that are necessary for the proper administration of allocations for basic education and other purposes and RCW 28A.300.040, which states that the powers and duties of the superintendent of public instruction include:
(1) To have supervision over all matters pertaining to the public schools;
(2) To report to the governor and the legislature such information and data as may be required for the management and improvement of the schools; and
(3) To print and distribute forms that are necessary to discharge the duties of officials charged with the administration of the laws relating to the common schools.
This chapter is further authorized under RCW 28A.710.040(5), which provides that public charter schools are subject to the supervision of the superintendent of public instruction to the same extent as other public schools.
[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-117-005, filed 8/28/15, effective 9/28/15. Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-005, filed 6/14/91, effective 7/15/91.]



PDF392-117-010

Purpose.

The purpose of this chapter is to provide policies and procedures to encourage timely reporting of general apportionment data, educational data, and year end financial report data by school districts, charter schools, and educational service districts to the superintendent of public instruction.
[Statutory Authority: RCW 28A.150.290 and 84.52.0531. WSR 13-12-029, § 392-117-010, filed 5/29/13, effective 6/29/13. Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-010, filed 6/14/91, effective 7/15/91.]



PDF392-117-015

Definition—Extenuating circumstances.

As used in this chapter, extenuating circumstances means a circumstance or set of circumstances that lessens or mitigates the consequences of failure under these rules to report as required in accordance with established due dates. Extenuating circumstances include but are not limited to unusual or infrequent events like an unforeseen natural event, labor dispute, or a computer system failure.
[Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-015, filed 6/14/91, effective 7/15/91.]



PDF392-117-020

School district and educational service district reporting responsibilities.

Each school district, charter school, and educational service district shall provide, upon written request of the superintendent of public instruction, such data as the superintendent deems appropriate. These requirements include, but are not limited to, data for determining the financial condition and results of operation of the school districts, charter schools, and educational service districts of the state, data for substantiating appropriation requests to the state legislature, data for administering state legal requirements, data for substantiating the district's and charter school's entitlement to state basic education apportionment, and educational data for the superintendent's comprehensive education data and research system (CEDARS).
[Statutory Authority: RCW 28A.150.290 and 84.52.0531. WSR 13-12-029, § 392-117-020, filed 5/29/13, effective 6/29/13. Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-020, filed 6/14/91, effective 7/15/91.]



PDF392-117-025

Superintendent of public instruction reporting responsibilities.

The superintendent of public instruction shall provide each district with necessary report formats and shall advise each district of the due dates established by the superintendent for the return of such completed report forms to the educational service districts or to the superintendent of public instruction.
[Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-025, filed 6/14/91, effective 7/15/91.]



PDF392-117-030

Failure to submit timely general apportionment data.

In the event any school district, charter school, or educational service district fails to submit data by the due date established or in the form required by the superintendent of public instruction and the data are unavailable for calculations pursuant to this chapter or the biennial Operating Appropriations Act, the superintendent of public instruction shall either:
(1) Perform calculations and make payments as if the school district, charter school, or educational service district reported zero data; or
(2) Delay calculations and payments to the school district, charter school, or educational service district until the next monthly apportionment payment or until after data are submitted in the form required.
If a school district, charter school, or educational service district is unable to report by the due date or in the form required by the superintendent of public instruction due to extenuating circumstances, the district or charter school may request to make a tentative report. If the superintendent of public instruction agrees that extenuating circumstances exist and if the tentative report is received in time for the calculations, the superintendent of public instruction may use such tentative report for calculations and payments until such time as the district or charter school submits the final required data: Provided, That a tentative report shall not be used for more than one monthly apportionment calculation without consent of the superintendent of public instruction.
[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-117-030, filed 8/28/15, effective 9/28/15. Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-030, filed 6/14/91, effective 7/15/91.]



PDF392-117-035

Failure to submit timely annual financial statements.

A school district's or charter school's apportionment payments shall be delayed by the superintendent of public instruction if a school district or charter school fails to submit its annual financial statements (Report F-196) to the superintendent of public instruction by the established due date. An educational service district's apportionment payments shall be delayed by the superintendent of public instruction if an educational service district fails to submit its annual financial statements (Report F-185) to the superintendent of public instruction by the established due date. The first apportionment payment to be delayed will be for the month in which the annual financial statements are due. The first apportionment payment shall be delayed no less than thirty days. The first apportionment payment and subsequent apportionment payments shall be delayed until the annual financial statements are filed in approvable form.
[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-117-035, filed 8/28/15, effective 9/28/15. Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-035, filed 6/14/91, effective 7/15/91.]



PDF392-117-038

Failure to meet CEDARS submission requirements.

School districts, charter schools, tribal schools, and other local education agencies receiving state funds who fail to meet CEDARS reporting requirements as outlined in the annual CEDARS data manual are subject to the following course of action. Upon the superintendent of public instruction's determination that a local education agency has failed to meet CEDARS reporting requirements, the superintendent will provide notice of the determination to the local education agency. The local education agency will have ninety days from the receipt of the notice to correctly report CEDARS data. If the local education agency's failure to meet CEDARS reporting requirements is not corrected within forty-five days of the superintendent's first notice, the superintendent will provide a second notice to the local education agency. The second notice will describe the superintendent's determination and will identify the deadline for corrective action. If the local education agency does not correctly report CEDARS data within ninety days of its receipt of the superintendent's first notice, the superintendent may withhold the local education agency's subsequent monthly apportionment payment until CEDARS reporting requirements are met.
[Statutory Authority: RCW 28A.150.290 and 84.52.0531. WSR 13-12-029, § 392-117-038, filed 5/29/13, effective 6/29/13.]



PDF392-117-040

Extension of time for filing annual financial statements.

The superintendent of public instruction may grant an extension of the due date of the annual financial statements. The due date may be extended a maximum of thirty days. However, extensions may be granted for a period greater than thirty days when records necessary for the preparation of the annual financial statement have been destroyed as the result of an extenuating circumstance. A school district or educational service district's request for a due date extension must be received by the superintendent of public instruction at least ten days before the due date. The superintendent of public instruction may grant an extension only because of extenuating circumstances.
[Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-040, filed 6/14/91, effective 7/15/91.]



PDF392-117-045

Corrections to data reported to the superintendent of public instruction.

School districts, charter school, and educational service districts shall submit corrections to district or charter school enrollment, personnel, and other data affecting state apportionment as provided in this section.
(1) If at any time prior to the completion of audit of data by the state auditor a school district, charter school, or educational service district discovers that data have been reported to the superintendent of public instruction in error, the district or charter school shall submit revised data. The "completion of audit" means the date of the exit conference held by the state auditor with district or charter school staff as part of the district's regular financial and state compliance audit.
(2) During audit of data, districts or charter schools submitting revised data shall provide a copy of revisions to the state auditor. "During audit" means between the entrance conference and the exit conference held by the state auditor with district or charter school staff as part of the district's or charter school's regular financial and state compliance audit.
(3) After audit of data by the state auditor, the district or charter school shall report revisions only as part of the audit resolution process pursuant to chapter 392-115 WAC. "After audit" means after the exit conference held by the state auditor with district or charter school staff as part of the district's or charter school's regular financial and state compliance audit.
(4) Unless the superintendent of public instruction provides instructions to the contrary, revised data shall be submitted in the same manner as the original report. The revised report shall contain an original signature of the educational service district superintendent, the school district superintendent, the charter school's lead administrator, or the authorized official.
[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-117-045, filed 8/28/15, effective 9/28/15. Statutory Authority: RCW 28A.150.290(1). WSR 00-12-037, § 392-117-045, filed 5/31/00, effective 7/1/00. Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-045, filed 6/14/91, effective 7/15/91.]



PDF392-117-050

Documentation requirements.

School districts, charter schools, and educational service districts shall provide upon request by the superintendent of public instruction and for audit purposes, documentation to support all data reported to the superintendent of public instruction pursuant to this chapter.
[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-117-050, filed 8/28/15, effective 9/28/15. Statutory Authority: RCW 28A.150.290 and 28A.300.040. WSR 91-13-054 (Order 91-09), § 392-117-050, filed 6/14/91, effective 7/15/91.]



PDF392-117-055

Reporting contracts for charter schools.

Each public charter school in its first year of operation should contract with the charter school's resident education service district school district for the purpose of reporting general apportionment data, educational data, and year end financial report data to the superintendent of public instruction under this chapter.
[Statutory Authority: RCW 28A.150.290 and 28A.710.220. WSR 15-18-078, § 392-117-055, filed 8/28/15, effective 9/28/15.]



PDF392-117-060

Student data reported for public reporting and accountability.

As authorized by section 504, chapter 72, Laws of 2016 (section 504 of 4SHB 1541 (2016)), and subject to the requirements of the Family Educational Rights and Privacy Act, 20 U.S.C. Sec. 1232g, 34 C.F.R. Part 99, the only student data that should not be reported by the office of superintendent of public instruction for public reporting and accountability is data where the school or school district has fewer than ten students in a grade level or student subgroup.
[Statutory Authority: 2016 c 72 (504)(1). WSR 16-16-077, § 392-117-060, filed 7/29/16, effective 8/29/16.]