Washington Administrative Code
2023 Archive

Chapter 392-123 WAC
Last Update: 8/28/15

FINANCE—SCHOOL DISTRICT BUDGETING
PDF of Chapter Digest
WAC Sections
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.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
392-123-015Fiscal 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.
392-123-020Petition 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.
392-123-025Fiscal 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.
392-123-030Fiscal 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.
392-123-035Fiscal 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.
392-123-040The 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.
392-123-045Time 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.
392-123-050Time 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.
392-123-051Basis 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.
392-123-0511July 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.
392-123-052Time 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.
392-123-075Identification 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.
392-123-085Meeting 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.
392-123-090Preliminary 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.
392-123-130Monthly 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.