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Chapter 392-125 WAC

 Last Update: 8/23/05

FINANCE — EDUCATIONAL SERVICE DISTRICT BUDGETING

WAC Sections

392-125-003 Authority.
392-125-005 Purposes.
392-125-010 Principles of accounting.
392-125-011 Basis of budgeting and accounting.
392-125-012 Definitions -- Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements.
392-125-014 Educational service district fiscal year.
392-125-015 Budgets required.
392-125-020 Budget preparation, hearing and adoption.
392-125-025 Budget approval.
392-125-026 July and August 1991 budget.
392-125-027 Time schedule for July and August 1991 budget process.
392-125-030 Time schedule for fiscal year 1991-1992 budget process and for every fiscal year thereafter.
392-125-035 Budget content.
392-125-036 Core services funding formula.
392-125-040 Overexpending and exceeding the budget.
392-125-045 A balanced budget.
392-125-050 Termination of appropriations.
392-125-054 Budget transfers.
392-125-055 Budget extensions.
392-125-060 Monthly budget status report.
392-125-065 Content of the monthly budget status.
392-125-070 Approval of the budget by the superintendent of public instruction.
392-125-080 Contractual liability extending beyond end of fiscal period.
392-125-085 Financial reports submitted to superintendent of public instruction.
392-125-100 Interfund loans -- Definition.
392-125-105 Interfund loans allowable.
392-125-110 Interfund loans -- Identification of temporary loans.
392-125-120 Interfund loans -- Payment of interest.
392-125-130 Interfund loans -- Full disclosure on financial statements.
392-125-140 Interfund loans -- Board resolution adopted -- Contents.