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Chapter 392-123 Wac: Finance—School District Budgeting


Published: 2015

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Last Update: 8/28/15





Chapter 392-123 WAC









FINANCE—SCHOOL DISTRICT BUDGETING















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WAC Sections

392-123-003

Authority.

392-123-005

Purposes.

392-123-010

The accounting manual.

392-123-011
School district and charter school fiscal year.

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.

392-123-047

Definitions—Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements.

392-123-049

Basis of budgeting and accounting.

392-123-053

Budget contents.

392-123-054

Time schedule for budget.

392-123-055

Identification of revenues to be included in the budget.

392-123-060

Petition to budget receivables collectible in future fiscal periods.

392-123-065

Noncompliance with binding restrictions.

392-123-070

Overexpending and exceeding the budget.

392-123-071

Budget extensions—First-class school districts.

392-123-072

Budget extensions—Second-class school districts.

392-123-073
Budget extensions—Public charter schools.

392-123-074

Effective date of appropriation resolutions.

392-123-076

Identification of balanced budget.

392-123-077

Termination of appropriations.

392-123-078

Review of first-class school district budgets and budget extensions.

392-123-079

Review of second-class district budgets and budget extensions.

392-123-0795
Review of public charter school budgets.

392-123-080

Budget determined to be unsound after superintendent's review.

392-123-095

Budget as noncompliant and unsound.

392-123-100

Revised budget as not submitted or noncompliant.

392-123-105

State board of education action regarding missing or noncompliant budget.

392-123-110

Monthly financial statements and reports prepared by school district administration.

392-123-115

Monthly budget status reports.

392-123-120

Statement of financial condition—Financial position of the school district.

392-123-125

Personnel budget status report.

392-123-132

Reconciliation of monthly county treasurers' statements to district records.

392-123-135

Interfund loans—Definition.

392-123-140

Interfund loans allowable.

392-123-141

Effective date.

392-123-145

Interfund loans—Identification of temporary loans.

392-123-150

Interfund loans—Payment of interest.

392-123-155

Interfund loans—Full disclosure on financial statements.

392-123-160

Interfund loans—Board resolution adopted—Contents.

392-123-165

Contractual liability extending beyond end of fiscal period.

392-123-170

Proceeds from the sale of school district real property.

392-123-175

Proceeds from the lease, rental or occasional use of surplus property.

392-123-180

Bond proceeds.

DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS CHAPTER

392-123-015
Fiscal year 1976-77 preliminary and final budgets required. [Order 8-76, § 392-123-015, filed 7/23/76; Order 7-75, § 392-123-015, filed 12/22/75. Formerly WAC 392-30-030.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-020
Petition to stipulate that fiscal year 1976-77 preliminary budget shall become final budget. [Order 8-76, § 392-123-020, filed 7/23/76; Order 7-75, § 392-123-020, filed 12/22/75. Formerly WAC 392-30-035.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-025
Fiscal year 1976-77 preliminary and final budget forms provided by the superintendent. [Order 8-76, § 392-123-025, filed 7/23/76; Order 7-75, § 392-123-025, filed 12/22/75. Formerly WAC 392-30-040.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-030
Fiscal year 1976-77 preliminary and final budget preparation. [Order 8-76, § 392-123-030, filed 7/23/76; Order 7-75, § 392-123-030, filed 12/22/75. Formerly WAC 392-30-050.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-035
Fiscal year 1976-77 budget required to be developed on accrual basis. [Order 8-76, § 392-123-035, filed 7/23/76; Order 7-75, § 392-123-035, filed 12/22/75. Formerly WAC 392-30-060.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-040
The time schedule for the fiscal year 1976-77 preliminary budget process—Adoption. [Order 8-76, § 392-123-040, filed 7/23/76; Order 7-75, § 392-123-040, filed 12/22/75. Formerly WAC 392-30-070 (part).] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-045
Time schedule for the fiscal year 1976-77 preliminary budget process—Post adoption. [Order 8-76, § 392-123-045, filed 7/23/76; Order 7-75, § 392-123-045, filed 12/22/75. Formerly WAC 392-30-070 (part).] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-050
Time schedule for the fiscal year 1976-77 final budget process. [Order 8-76, § 392-123-050, filed 7/23/76; Order 7-75, § 392-123-050, filed 12/22/75. Formerly WAC 392-30-080.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-051
Basis of budgeting and accounting. [Statutory Authority: RCW 28A.41.170, 28A.41.055 and 28A.65.465. WSR 81-20-007 (Order 81-18), § 392-123-051, filed 9/24/81. Statutory Authority: RCW 28A.65.465. WSR 80-06-043 (Order 80-16), § 392-123-051, filed 5/13/80; Order 8-76, § 392-123-051, filed 7/23/76.] Repealed by WSR 82-19-048 (Order 82-13), filed 9/14/82. Statutory Authority: RCW 28A.65.465.

392-123-0511
July and August 1977 budget. [Order 8-76, § 392-123-0511, filed 7/23/76.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-052
Time schedule for July and August 1977 budget process. [Order 8-76, § 392-123-052, filed 7/23/76.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-075
Identification of a balanced budget for fiscal year 1976-77. [Order 8-76, § 392-123-075, filed 7/23/76; Order 7-75, § 392-123-075, filed 12/22/75. Formerly WAC 392-30-140.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-085
Meeting to review budget after determined unsound—Findings issued. [Order 8-76, § 392-123-085, filed 7/23/76; Order 7-75, § 392-123-085, filed 12/22/75. Formerly WAC 392-30-160.] Repealed by WSR 83-21-027 (Order 83-12), filed 10/10/83. Statutory Authority: 28A.65.465.

392-123-090
Preliminary budget for fiscal year 1976-77 as noncompliant and unsound. [Order 8-76, § 392-123-090, filed 7/23/76; Order 7-75, § 392-123-090, filed 12/22/75. Formerly WAC 392-30-170.] Repealed by WSR 80-06-043 (Order 80-16), filed 5/13/80. Statutory Authority: RCW 28A.65.465.

392-123-130
Monthly cash and investment status report for funds other than the general fund. [Order 8-76, § 392-123-130, filed 7/23/76; Order 7-75, § 392-123-130, filed 12/22/75. Formerly WAC 392-30-250.] Repealed by WSR 81-20-007 (Order 81-18), filed 9/24/81. Statutory Authority: RCW 28A.41.170, 28A.41.055 and 28A.65.465.