| 392-123-003 | Authority. |
| 392-123-005 | Purposes. |
| 392-123-010 | The accounting manual. |
| 392-123-011 | School district fiscal year. |
| 392-123-046 | Definitions -- General fund, capital projects fund, debt service fund, associated student body fund, advanced refunding and advance refunded bond funds, transportation vehicle fund and insurance reserves. |
| 392-123-047 | Definitions -- Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements. |
| 392-123-049 | Basis of budgeting and accounting. |
| 392-123-053 | Budget contents. |
| 392-123-054 | Time schedule for budget. |
| 392-123-055 | Identification of revenues to be included in the budget. |
| 392-123-060 | Petition to budget receivables collectible in future fiscal periods. |
| 392-123-065 | Noncompliance with binding restrictions. |
| 392-123-070 | Overexpending and exceeding the budget. |
| 392-123-071 | Budget extensions -- First-class school districts. |
| 392-123-072 | Budget extensions -- Second-class school districts. |
| 392-123-074 | Effective date of appropriation resolutions. |
| 392-123-076 | Identification of balanced budget. |
| 392-123-077 | Termination of appropriations. |
| 392-123-078 | Review of first-class school district budgets and budget extensions. |
| 392-123-079 | Review of second-class district budgets and budget extensions. |
| 392-123-080 | Budget determined to be unsound after superintendent's review. |
| 392-123-095 | Budget as noncompliant and unsound. |
| 392-123-100 | Revised budget as not submitted or noncompliant. |
| 392-123-105 | State board of education action regarding missing or noncompliant budget. |
| 392-123-110 | Monthly financial statements and reports prepared by school district administration. |
| 392-123-115 | Monthly budget status reports. |
| 392-123-120 | Statement of financial condition -- Financial position of the school district. |
| 392-123-125 | Personnel budget status report. |
| 392-123-132 | Reconciliation of monthly county treasurers' statements to district records. |
| 392-123-135 | Interfund loans -- Definition. |
| 392-123-140 | Interfund loans allowable. |
| 392-123-141 | Effective date. |
| 392-123-145 | Interfund loans -- Identification of temporary loans. |
| 392-123-150 | Interfund loans -- Payment of interest. |
| 392-123-155 | Interfund loans -- Full disclosure on financial statements. |
| 392-123-160 | Interfund loans -- Board resolution adopted -- Contents. |
| 392-123-165 | Contractual liability extending beyond end of fiscal period. |
| 392-123-170 | Proceeds from the sale of school district real property. |
| 392-123-175 | Proceeds from the lease, rental or occasional use of surplus property. |
| 392-123-180 | Bond proceeds. |