Chapter 28A.505 RCW


Districts must utilize methods of revenue and expenditure recognition.
District fiscal year.
BudgetNotice of completionCopiesReview by educational service districts.
BudgetNotice of meeting to adopt.
BudgetHearing and adoption ofCopies filed with ESDs.
Budget review committeeMembersReview of budget, limitations.
BudgetDisposition of copies.
BudgetFormat, classifications, mandatory.
BudgetContentsDisplay of salaries.
BudgetIncluding receivables collectible in future yearsLimitations.
Withholding state funds upon district noncomplianceNotice of.
BudgetRequirements for balancing estimated expenditures.
Rules for budgetary proceduresReview by superintendentSeparate accounting of state and local revenuesNotice of irregularityBudget revisions.
Budgeted expenditures as appropriationsInterim expendituresTransfer between budget classesLiability for nonbudgeted expenditures.
Appropriations lapse at end of fiscal yearException.
First-class school districtsEmergency or additional appropriation resolutionsProcedure.
Second-class school districtsAdditional appropriation resolutionsProcedure.
Repayment of federal moneysFederal disallowance determination.
Condensed compliance reportsSecond-class districts.
Enrichment levy spending plansPreballot approvalRevised spending plan for voter-approved levies.
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