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Last Update: 8/28/15

Chapter 392-123 WAC


WAC Sections

The accounting manual.
School district and charter school fiscal year.
DefinitionsGeneral fund, capital projects fund, debt service fund, associated student body fund, advanced refunding and advance refunded bond funds, transportation vehicle fund and insurance reserves.
DefinitionsRevenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements.
Basis of budgeting and accounting.
Budget contents.
Time schedule for budget.
Identification of revenues to be included in the budget.
Petition to budget receivables collectible in future fiscal periods.
Noncompliance with binding restrictions.
Overexpending and exceeding the budget.
Budget extensionsFirst-class school districts.
Budget extensionsSecond-class school districts.
Budget extensionsPublic charter schools.
Effective date of appropriation resolutions.
Identification of balanced budget.
Termination of appropriations.
Review of first-class school district budgets and budget extensions.
Review of second-class district budgets and budget extensions.
Review of public charter school budgets.
Budget determined to be unsound after superintendent's review.
Budget as noncompliant and unsound.
Revised budget as not submitted or noncompliant.
State board of education action regarding missing or noncompliant budget.
Monthly financial statements and reports prepared by school district administration.
Monthly budget status reports.
Statement of financial conditionFinancial position of the school district.
Personnel budget status report.
Reconciliation of monthly county treasurers' statements to district records.
Interfund loansDefinition.
Interfund loans allowable.
Effective date.
Interfund loansIdentification of temporary loans.
Interfund loansPayment of interest.
Interfund loansFull disclosure on financial statements.
Interfund loansBoard resolution adoptedContents.
Contractual liability extending beyond end of fiscal period.
Proceeds from the sale of school district real property.
Proceeds from the lease, rental or occasional use of surplus property.
Bond proceeds.