§ 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
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Terms Used In Washington Code > Chapter 28A.505 - School districts' budgets

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Appropriation: means the maximum authorization during a given fiscal period to incur expenditures. See Washington Code 28A.505.010
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Board: means the paraeducator board established in RCW 28A. See Washington Code 28A.413.010
  • Contract: A legal written agreement that becomes binding when signed.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Revenue: means an addition to assets of a fund of a school district during a fiscal period that is available to finance the fund's expenditures during the fiscal period. See Washington Code 28A.505.010
  • Revenue accruals: means those revenues anticipated to be received in cash after the close of the fiscal period that represent reimbursement for expenditures incurred by the end of the fiscal period. See Washington Code 28A.505.010
  • Statute: A law passed by a legislature.