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| Sections |
| 28A.505.010 | Definitions. |
| 28A.505.020 | Districts must utilize methods of revenue and expenditure recognition. |
| 28A.505.030 | District fiscal year. |
| 28A.505.040 | Budget—Four-year budget plan—Notice of completion—Copies—Review by educational service districts. |
| 28A.505.050 | Budget—Notice of meeting to adopt. |
| 28A.505.060 | Budget—Hearing and adoption of—Copies filed with ESDs. |
| 28A.505.070 | Budget review committee—Members—Review of budget, limitations. |
| 28A.505.080 | Budget—Disposition of copies. |
| 28A.505.090 | Budget—Format, classifications, mandatory. |
| 28A.505.100 | Budget—Contents—Display of salaries. |
| 28A.505.110 | Budget—Including receivables collectible in future years—Limitations. |
| 28A.505.120 | Withholding state funds upon district noncompliance—Notice of. |
| 28A.505.130 | Budget—Requirements for balancing estimated expenditures. |
| 28A.505.140 | Rules for budgetary procedures—Review by superintendent—Separate accounting of state and local revenues—Notice of irregularity—Budget revisions. |
| 28A.505.150 | Budgeted expenditures as appropriations—Interim expenditures—Transfer between budget classes—Liability for nonbudgeted expenditures. |
| 28A.505.160 | Appropriations lapse at end of fiscal year—Exception. |
| 28A.505.170 | First-class school districts—Emergency or additional appropriation resolutions—Procedure. |
| 28A.505.180 | Second-class school districts—Additional appropriation resolutions—Procedure. |
| 28A.505.200 | Repayment of federal moneys—Federal disallowance determination. |
| 28A.505.230 | Condensed compliance reports—Second-class districts. |
| 28A.505.240 | Enrichment levy spending plans—Preballot approval—Revised spending plan for voter-approved levies. |