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