Last Update: 8/23/05

Chapter 392-125 WAC


WAC Sections

Principles of accounting.
Basis of budgeting and accounting.
Definitions—Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements.
Educational service district fiscal year.
Budgets required.
Budget preparation, hearing and adoption.
Budget approval.
July and August 1991 budget.
Time schedule for July and August 1991 budget process.
Time schedule for fiscal year 1991-1992 budget process and for every fiscal year thereafter.
Budget content.
Core services funding formula.
Overexpending and exceeding the budget.
A balanced budget.
Termination of appropriations.
Budget transfers.
Budget extensions.
Monthly budget status report.
Content of the monthly budget status.
Approval of the budget by the superintendent of public instruction.
Contractual liability extending beyond end of fiscal period.
Financial reports submitted to superintendent of public instruction.
Interfund loans—Definition.
Interfund loans allowable.
Interfund loans—Identification of temporary loans.
Interfund loans—Payment of interest.
Interfund loans—Full disclosure on financial statements.
Interfund loans—Board resolution adopted—Contents.
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