77 chapters · 1,556 sections in this title.
RCW 28A.505.010 Definitions.
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The following terms when used in this chapter shall have the following meanings, unless where used the context thereof shall clearly indicate to the contrary: (1) "Revenue" means an addition to assets of a fund of a school district during a fiscal period that is available to fina…
RCW 28A.505.020 Districts must utilize methods of revenue and expenditure recognition.
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All school districts must utilize the following methods of revenue and expenditure recognition in budgeting, accounting and financial reporting: (1) Recognize revenue as defined in RCW 28A.505.010(1) for all funds: PROVIDED, That school districts that elect the cash basis of expe…
RCW 28A.505.030 District fiscal year.
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Beginning September 1, 1977 the fiscal year for all school districts shall be September 1 through August 31. [1975-'76 2nd ex.s. c 118 s 3. Formerly RCW 28A.65.410.] Notes: Severability—1975-'76 2nd ex.s. c 118: See note following RCW 28A.505.010.
RCW 28A.505.040 Budget—Four-year budget plan—Notice of completion—Copies—Review by educational service districts.
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(1) On or before the tenth day of July in each year, all school districts shall prepare their budget for the ensuing fiscal year. The annual budget development process shall include the development or update of a four-year budget plan that includes a four-year enrollment projecti…