The proportion of state funding for public schools in Washington is among the highest in the nation: about 75 percent of school-district General Fund revenue comes from the state. Almost 60 percent of all state General Fund expenditures are for education (about 46 percent for grades K-12 and 12 percent for higher education). The state special-education allocation per student is based on 93.09 percent of the district's basic-education allocation per student, and special-education safety net funding is provided for districts that can demonstrate unusual needs. Bilingual funding is provided at a rate of $664.91 per annual average bilingual student in the 1998-99 school year. Many of the smaller state and federal programs are funded through competitive grants. The state distributes money monthly based on apportionment formulas and reimbursement claimed through the grants management process. School districts can raise money using four types of local property-tax levies: General Fund, Capital Project, Debt Service, and Transportation Vehicle levies. School districts account for all revenues and expenditures using standard account codes defined in the "Accounting Manual for Public School Districts in the State of Washington." The Washington State Auditor examines school-district accounting practices and compliance with state and federal requirements for receiving funding. (RT)