Audit & Finance Advisory Council

To ensure a wide range of perspectives the Audit and Finance Advisory Committee was formed in three ways: 

1. Application (random selection within groups, roles, programs, and services to ensure diverse voices are represented) 
2. Appointment (such as the Board and Superintendent to foster collaboration and build shared understanding of experiences withing our learning community) 
3. Sortition (direct outreach to include people who may not feel agency and access through the traditional application process) 

Bellevue School District 

Audit and Finance Advisory Council Charter 

June 26, 2025 

 

Purpose 

The purpose of the Audit and Finance Advisory Council (Council) is to: 

• Assist the Board of Directors in achieving its financial oversight responsibility through the development of financial and audit reporting processes 

• Provide an independent perspective and review of financial decision-making, reporting and internal control 

• Perform such other duties and responsibilities as the Board may, from time to time, assign to the Council 

Why Is This Important? 

The School Board has statutory responsibilities articulated in RCW 28A.150.230 “School Boards will be held accountable for the proper operation of their district to the local community and its electorate.” Sound fiscal management of the District is codified in Policy 6000 (Program Planning, Budget Preparation, Adoption and Implementation) and requires “the budget for the ensuing school year will be adopted by board resolution following a public hearing”. 

WSSDA has established School Board Standards. Benchmark 3e under Standard 3 (Create Conditions for Student and Staff Success) offers the following indicators: 

• Does the board keep all segments of the community informed about the financial needs of the school district and invite public input during the budget process? 

• Does the board provide guidelines for budget development, including a clearly defined expectation for a reasonable ending fund balance? 

• Does the board adopt a fiscally responsible annual budget and four-year projected budget aligned with the district’s vision and plan? 

• Does the board regularly monitor the budget and fiscal status of the district? 

• Does the board adopt a budget that adequately provides for student learning, safety, and wellness? 

The Audit and Finance Advisory Council will offer independent perspective and review of financial decision making, reporting and internal control for the School Board which will continue to serve as an audit committee of the whole consistent with Policy 1240 (Committees) and RCW 28A.330.090 – Auditing committee and expenditures. 

Membership 

The Finance and Audit Advisory Committee shall consist of: 

•  The Superintendent 

• Two school board directors elected by a majority of the Board (beginning 2026) 

• 2-4 community members recommended by the Superintendent and approved by the two school board directors on the Council 

• 2 additional staff members determined by the Superintendent or designee. For 2025, the members will be the Chief of Staff and Executive Director of Business Services

• Additional staff members may be invited to meetings at the request of the Superintendent 

Term 

The terms of the two school board directors will each be a minimum of 2 years. 

Expectations for Members 

• Support the purpose of the Council 

• Hold the district’s Mission, Vision, and Strategic Priorities at the center of the work 

• Bring an independent district-wide perspective; resist the urge to advocate for a single issue or student group 

• Feel free to express your perspective even if your perspective may be met with resistance 

• Maintain confidentiality  

• Assume that collective wisdom of the Council through understanding and valuing the assumptions, opinions, and ideas of the members 

• Be open to innovative approaches; new conditions, and new solutions 

• Engage in learning, dialogue, listening, and offering feedback 

• Attend all meetings ready to contribute; come prepared by reviewing documents, and other relevant materials between meetings 

• Commit to equity of voice

•  

Meetings 

The Council shall meet at least monthly   

Duties and Responsibilities 

• Ensuring that the budget supports the district's strategic priorities and annual goals 

• Review financial statements 

• Analyze revenue source and forecasted expenditures 

• Monitor and review the annual budget and four-year projected budget 

• Review Audit reports and findings 

• Periodically report to the Board regarding the Council’s actions and propose any necessary action to the Board 

 

 

Date	Time	Location	Resources
June 6, 2025	3:30 – 4:30 p.m.	Superintendent's Office/ Microsoft Teams	SAFS - Hot Topics
June 24, 2025	3:30 – 4:30 p.m.	Superintendent's Office/ Microsoft Teams	Agenda F195 Budget BSD Accounting Manual
July 30, 2025	3:00-4:00	Superintendent's Office/ Microsoft Teams