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.