Chapter 392-123 - Finance-School district budgeting

Section 392-123-003 - Authority
Section 392-123-005 - Purposes
Section 392-123-010 - The accounting manual
Section 392-123-011 - School district and charter school fiscal year
Section 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
Section 392-123-047 - Definitions-Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements
Section 392-123-049 - Basis of budgeting and accounting
Section 392-123-053 - Budget contents
Section 392-123-054 - Time schedule for budget
Section 392-123-055 - Identification of revenues to be included in the budget
Section 392-123-060 - Petition to budget receivables collectible in future fiscal periods
Section 392-123-065 - Noncompliance with binding restrictions
Section 392-123-070 - Overexpending and exceeding the budget
Section 392-123-071 - Budget extensions - First-class school districts
Section 392-123-072 - Budget extensions - Second-class school districts
Section 392-123-073 - Budget extensions-Public charter schools
Section 392-123-074 - Effective date of appropriation resolutions
Section 392-123-076 - Identification of balanced budget
Section 392-123-077 - Termination of appropriations
Section 392-123-078 - Review of first-class school district budgets and budget extensions
Section 392-123-079 - Review of second-class district budgets and budget extensions
Section 392-123-0795 - Review of public charter school budgets
Section 392-123-080 - Budget determined to be unsound after superintendent's review
Section 392-123-095 - Budget as noncompliant and unsound
Section 392-123-100 - Revised budget as not submitted or noncompliant
Section 392-123-105 - State board of education action regarding missing or noncompliant budget
Section 392-123-110 - Monthly financial statements and reports prepared by school district administration
Section 392-123-115 - Monthly budget status reports
Section 392-123-120 - Statement of financial condition-Financial position of the school district
Section 392-123-125 - Personnel budget status report
Section 392-123-132 - Reconciliation of monthly county treasurers' statements to district records
Section 392-123-135 - Interfund loans-Definition
Section 392-123-140 - Interfund loans allowable
Section 392-123-141 - Effective date
Section 392-123-145 - Interfund loans - Identification of temporary loans
Section 392-123-150 - Interfund loans - Payment of interest
Section 392-123-155 - Interfund loans - Full disclosure on financial statements
Section 392-123-160 - Interfund loans - Board resolution adopted - Contents
Section 392-123-165 - Contractual liability extending beyond end of fiscal period
Section 392-123-170 - Proceeds from the sale of school district real property
Section 392-123-175 - Proceeds from the lease, rental or occasional use of surplus property
Section 392-123-180 - Bond proceeds