Addressing school district accounting, budgeting, and reporting requirements.

SB 6326 requires Washington school districts to maintain minimum fund balances based on size: large districts (2,000+ students) must keep at least 6% of prior year state funding, while smaller districts must keep 8%. Districts cannot use these funds for salaries or benefits but may access them for unexpected enrollment changes, short-term cash flow, emergencies, or preapproved one-time costs. Starting in 2028-29, districts must submit monthly financial reports to the state superintendent, including expenditures, revenue, and cash balances, with late submissions risking withheld state payments. Failure to restore required fund balances triggers state intervention to redirect funding over 12 months. The bill directly affects all public school districts in Washington State.