Chapter 392-123 WAC

Last Update: 8/28/15

FINANCE—SCHOOL DISTRICT BUDGETING

WAC Sections

392-123-003Authority.
392-123-005Purposes.
392-123-010The accounting manual.
392-123-011School district and charter school fiscal year.
392-123-046Definitions—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.
392-123-047Definitions—Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements.
392-123-049Basis of budgeting and accounting.
392-123-053Budget contents.
392-123-054Time schedule for budget.
392-123-055Identification of revenues to be included in the budget.
392-123-060Petition to budget receivables collectible in future fiscal periods.
392-123-065Noncompliance with binding restrictions.
392-123-070Overexpending and exceeding the budget.
392-123-071Budget extensions—First-class school districts.
392-123-072Budget extensions—Second-class school districts.
392-123-073Budget extensions—Public charter schools.
392-123-074Effective date of appropriation resolutions.
392-123-076Identification of balanced budget.
392-123-077Termination of appropriations.
392-123-078Review of first-class school district budgets and budget extensions.
392-123-079Review of second-class district budgets and budget extensions.
392-123-0795Review of public charter school budgets.
392-123-080Budget determined to be unsound after superintendent's review.
392-123-095Budget as noncompliant and unsound.
392-123-100Revised budget as not submitted or noncompliant.
392-123-105State board of education action regarding missing or noncompliant budget.
392-123-110Monthly financial statements and reports prepared by school district administration.
392-123-115Monthly budget status reports.
392-123-120Statement of financial condition—Financial position of the school district.
392-123-125Personnel budget status report.
392-123-132Reconciliation of monthly county treasurers' statements to district records.
392-123-135Interfund loans—Definition.
392-123-140Interfund loans allowable.
392-123-141Effective date.
392-123-145Interfund loans—Identification of temporary loans.
392-123-150Interfund loans—Payment of interest.
392-123-155Interfund loans—Full disclosure on financial statements.
392-123-160Interfund loans—Board resolution adopted—Contents.
392-123-165Contractual liability extending beyond end of fiscal period.
392-123-170Proceeds from the sale of school district real property.
392-123-175Proceeds from the lease, rental or occasional use of surplus property.
392-123-180Bond proceeds.
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