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Chapter 392-123 WAC

|Show DispositionsLast Update: 8/28/15


WAC Sections

HTMLPDF392-123-010The accounting manual.
HTMLPDF392-123-011School district and charter school fiscal year.
HTMLPDF392-123-046DefinitionsGeneral fund, capital projects fund, debt service fund, associated student body fund, advanced refunding and advance refunded bond funds, transportation vehicle fund and insurance reserves.
HTMLPDF392-123-047DefinitionsRevenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements.
HTMLPDF392-123-049Basis of budgeting and accounting.
HTMLPDF392-123-053Budget contents.
HTMLPDF392-123-054Time schedule for budget.
HTMLPDF392-123-055Identification of revenues to be included in the budget.
HTMLPDF392-123-060Petition to budget receivables collectible in future fiscal periods.
HTMLPDF392-123-065Noncompliance with binding restrictions.
HTMLPDF392-123-070Overexpending and exceeding the budget.
HTMLPDF392-123-071Budget extensionsFirst-class school districts.
HTMLPDF392-123-072Budget extensionsSecond-class school districts.
HTMLPDF392-123-073Budget extensionsPublic charter schools.
HTMLPDF392-123-074Effective date of appropriation resolutions.
HTMLPDF392-123-076Identification of balanced budget.
HTMLPDF392-123-077Termination of appropriations.
HTMLPDF392-123-078Review of first-class school district budgets and budget extensions.
HTMLPDF392-123-079Review of second-class district budgets and budget extensions.
HTMLPDF392-123-0795Review of public charter school budgets.
HTMLPDF392-123-080Budget determined to be unsound after superintendent's review.
HTMLPDF392-123-095Budget as noncompliant and unsound.
HTMLPDF392-123-100Revised budget as not submitted or noncompliant.
HTMLPDF392-123-105State board of education action regarding missing or noncompliant budget.
HTMLPDF392-123-110Monthly financial statements and reports prepared by school district administration.
HTMLPDF392-123-115Monthly budget status reports.
HTMLPDF392-123-120Statement of financial conditionFinancial position of the school district.
HTMLPDF392-123-125Personnel budget status report.
HTMLPDF392-123-132Reconciliation of monthly county treasurers' statements to district records.
HTMLPDF392-123-135Interfund loansDefinition.
HTMLPDF392-123-140Interfund loans allowable.
HTMLPDF392-123-141Effective date.
HTMLPDF392-123-145Interfund loansIdentification of temporary loans.
HTMLPDF392-123-150Interfund loansPayment of interest.
HTMLPDF392-123-155Interfund loansFull disclosure on financial statements.
HTMLPDF392-123-160Interfund loansBoard resolution adoptedContents.
HTMLPDF392-123-165Contractual liability extending beyond end of fiscal period.
HTMLPDF392-123-170Proceeds from the sale of school district real property.
HTMLPDF392-123-175Proceeds from the lease, rental or occasional use of surplus property.
HTMLPDF392-123-180Bond proceeds.
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