Washington Administrative Code
Title 392 - Public Instruction, Superintendent of
Chapter 392-123 - Finance-School district budgeting
- Section 392-123-003 - Authority
- Section 392-123-005 - Purposes
- Section 392-123-010 - The accounting manual
- Section 392-123-011 - School district and charter school fiscal year
- Section 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
- Section 392-123-047 - Definitions-Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements
- Section 392-123-049 - Basis of budgeting and accounting
- Section 392-123-053 - Budget contents
- Section 392-123-054 - Time schedule for budget
- Section 392-123-055 - Identification of revenues to be included in the budget
- Section 392-123-060 - Petition to budget receivables collectible in future fiscal periods
- Section 392-123-065 - Noncompliance with binding restrictions
- Section 392-123-070 - Overexpending and exceeding the budget
- Section 392-123-071 - Budget extensions - First-class school districts
- Section 392-123-072 - Budget extensions - Second-class school districts
- Section 392-123-073 - Budget extensions-Public charter schools
- Section 392-123-074 - Effective date of appropriation resolutions
- Section 392-123-076 - Identification of balanced budget
- Section 392-123-077 - Termination of appropriations
- Section 392-123-078 - Review of first-class school district budgets and budget extensions
- Section 392-123-079 - Review of second-class district budgets and budget extensions
- Section 392-123-0795 - Review of public charter school budgets
- Section 392-123-080 - Budget determined to be unsound after superintendent's review
- Section 392-123-095 - Budget as noncompliant and unsound
- Section 392-123-100 - Revised budget as not submitted or noncompliant
- Section 392-123-105 - State board of education action regarding missing or noncompliant budget
- Section 392-123-110 - Monthly financial statements and reports prepared by school district administration
- Section 392-123-115 - Monthly budget status reports
- Section 392-123-120 - Statement of financial condition-Financial position of the school district
- Section 392-123-125 - Personnel budget status report
- Section 392-123-132 - Reconciliation of monthly county treasurers' statements to district records
- Section 392-123-135 - Interfund loans-Definition
- Section 392-123-140 - Interfund loans allowable
- Section 392-123-141 - Effective date
- Section 392-123-145 - Interfund loans - Identification of temporary loans
- Section 392-123-150 - Interfund loans - Payment of interest
- Section 392-123-155 - Interfund loans - Full disclosure on financial statements
- Section 392-123-160 - Interfund loans - Board resolution adopted - Contents
- Section 392-123-165 - Contractual liability extending beyond end of fiscal period
- Section 392-123-170 - Proceeds from the sale of school district real property
- Section 392-123-175 - Proceeds from the lease, rental or occasional use of surplus property
- Section 392-123-180 - Bond proceeds
Disclaimer: These regulations may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.