It is the policy of the Seattle School Board that the district will maintain a system of funds with the county treasurer in accordance with state law and the accounting manual approved by the State Superintendent of Public Instruction. 主要基金有: 

General Fund 

普通基金的经费主要来自地方税收, 国家扶持资金, 联邦拨款, 本地收据. These revenues are used specifically for financing the ordinary and legally authorized operations of the district for all grades. The GF includes money that has been segregated for the purpose of carrying on specific activities, including, 但不限于, 基础教育和特殊教育. GF按照特殊的规定、限制和限制进行管理. 通用基金是一个独立的财政和会计实体. 

作为其GF的一部分, the district has a local revenue subfund to account for the district’s operations that are paid for with local revenues. 

下列地方收入将在地区的地方收入子基金中确认: 

• 根据RCW 82征收的浓缩税.52.053; 
• 根据RCW第28A章收到的地方援助资金.500 RCW; and 
• 其他本地收入包括, 但不限于, grants, donations, 以及州政府和联邦政府的代缴税款, or local revenues that operate as an offset to the district’s basic education allocation under RCW 28A.150.250. 

The district will track expenditures from the subfund to account for the expenditures based on each of the streams of revenue described above. 

基本建设计划基金 

基本建设项目基金包括: 

• Proceeds from the sale of voted bonds (unlimited tax general obligation bonds) and non-voted bonds (limited general obligation bonds); 

• 华盛顿州财政援助(州配套资金); 
• 从地区基础教育拨款中调拨; 
• 指定作建筑用途的特别征费的收益; 

• 资本项目基金投资收益, 成长管理影响费, state environmental protection act mitigation payments; and 
• 租金或租赁收益及出售物业所得收益. 

存入公积金的款项可作下列用途: 

• 为未偿债务或已发行债券提供资金; 

• 购买建筑物、游乐场、体育、运动设施用地; 
• 建造建筑物并为这些建筑物配备必要的家具, apparatuses, 和设备; 
• Improving the energy efficiency of the district’s buildings and/or installing systems and components to utilize renewable and/or inexhaustible energy resources; and 
• 对建筑物进行或大或小的结构改变和结构增加, structures, facilities, and sites; 
• Making major renovations to and replacing facilities and systems where periodical repairs are no longer economical or to extend the useful life of the facility or system beyond its original planned useful life including, 但不限于, 更换或翻新屋顶, 外墙, windows, 供暖和通风系统, 教室和公共区域的地板覆盖物, 电气和管道系统; 

• Renovating and rehabilitating playfields, athletic fields, and other district real property; 
• Conducting preliminary energy audits and energy audits of district buildings and making energy capital improvements that are identified as being cost- effective in the audits; 
• 购买或安装额外的主要设备和家具; 
• 支付与实施技术系统相关的费用, facilities, 还有项目——包括获取硬件许可, 许可软件, and online applications—and paying the costs associated with training related to the installation of such systems, facilities, and projects; 
• Paying the costs associated with the application and modernization of technology systems for operations and instruction—including, 但不限于, 在线申请的持续费用, 订阅, 或者软件许可, including upgrades and incidental services—and paying for ongoing training related to the installation and integration of such products and services (to the extent funds are used for this purpose, the district will transfer the portion of the capital project funds used to the district’s GF); and 

• 主要设备维修, 绘画设施, 并执行其他预防性维护(在一定程度上资金用于此目的), the district will transfer the portion of the capital project funds used to the district’s GF). 

Investment earnings derived from other sources in the CPF should be retained in the CPF and used for statutorily authorized purposes. The district may transfer investment earnings in the CPF that have not been derived from voted bond proceeds to a different fund if the earnings are used only for instructional supplies, equipment, 或资本支出目的. 校长应该咨询 

Board and appropriate district staff prior to altering the use of voted bond proceeds and transferring investment earnings out of the CPF. 

偿债基金 

The money in the 偿债基金 (DSF) is used to pay for the principal of and interest on outstanding voted and non-voted bonds. 费用由县司库支付. Provision will be made annually for the making of a levy sufficient to meet the annual payments of principal and semiannual payments of interest. The district may transfer surplus investment earnings from the DSF to any other school district fund as long as such earnings are spent only for instructional supplies, equipment, 或资本支出目的. 

未投票的债券需要从学区的DSF中偿还, 而不是实际收到未投票债券收益的基金. As a result, 支付未表决债券的本金和利息, 必须使用从CPF(或其他基金)到DSF的经营性转移.

在发行非投票债券之前, the superintendent or a designee will review the repayment process with the Board and the county treasurer. 出售不动产所得款项可存入DSF或CPF, except for the amount required to be expended for the costs associated with the sale of such property. 

学生团体联合基金 

The Board is responsible for the protection and control of student body financials resources just as it is for other public funds placed in its custody. The financial resources of the Associated Student Body Program Fund (ASB) are for the benefit of students. Student involvement in the decision-making processes related to the use of this money is an integral part of the associated student body, except that the Board may delegate the authority to a staff member to act as the associated student body for any school that does not contain a grade higher than grade six. 

Money in the ASB fund is public money and may not be used to support or oppose any political candidate or ballot measure. Money raised by students through recognized student body organizations will be deposited in and disbursed from the fund maintained by the county treasurer. The ASB Fund is subject to management and accounting procedures that are similar to those required for all other district moneys. ASB constitutions will provide for participation by ASB representatives in the decisions to budget for and disburse ASB Fund money. 为奖学金而筹集的私人非关联学生团体基金, 学生交流, 慈善用途将由地区托管. 

Bank Accounts 

本区将维持如下的银行户口系统: 

• 地区存款及/或转账银行帐户; 
• 第6211号政策授权的地区或有帐户.