Wash. Admin. Code ch. 392-123 – Finance — School District Budgeting | Midpage

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Washington Administrative Code (WAC)

Chapter 123

Wash. Admin. Code ch. 392-123

Finance — School District Budgeting

PUBLIC INSTRUCTION, SUPERINTENDENT OF

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