Expenditures in Excess of Budget - 7142

Mukilteo School District
Financial Management - Series 7000
Expenditures in Excess of Budget - 7142

Total budgeted expenditures for each fund as adopted in the budget will constitute the appropriations of the District for the ensuing fiscal year. The Board of Directors will be limited in the incurring of expenditures in each fund to the total of such appropriations in each fund.

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 will 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 Director, officer or employee who is found to have participated in such breach will immediately forfeit their office or employment.

In the event of an emergency as defined in RCW 28A.505.170, the Board of Directors, may make an appropriation by resolution authorizing expenditures in excess of the budget without notice or hearing. Such resolution will state the conditions constituting the emergency and the amount of the appropriation necessary to correct the situation. If it becomes necessary to increase the amount of the appropriation for reasons not defined as an emergency in RCW 28A.505.170, the Board, after proper notice, will adopt a resolution stating the facts and the amount of appropriation needed to meet it. 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.505.150 Budgeted expenditures as appropriations--Interim expenditures--Transfer between budget classes--Liability for nonbudgeted expenditures
RCW 28A.505.170 First class school districts--Emergency or additional appropriation resolutions--Procedure


Adoption Date: January 12, 1998
Revised: August 13, 2007
Revised:  February 13, 2024