Section 392-125-003. Authority.

Section 392-125-005. Purposes.

Section 392-125-010. Principles of accounting.

Section 392-125-011. Basis of budgeting and accounting.

Section 392-125-012. Definitions—Revenue, accrual basis expenditures, cash basis expenditures, appropriation, and disbursements.

Section 392-125-014. Educational service district fiscal year.

Section 392-125-015. Budgets required.

Section 392-125-020. Budget preparation, hearing and adoption.

Section 392-125-025. Budget approval.

Section 392-125-026. July and August 1991 budget.

Section 392-125-027. Time schedule for July and August 1991 budget process.

Section 392-125-030. Time schedule for fiscal year 1991-1992 budget process and for every fiscal year thereafter.

Section 392-125-035. Budget content.

Section 392-125-036. Core services funding formula.

Section 392-125-040. Overexpending and exceeding the budget.

Section 392-125-045. A balanced budget.

Section 392-125-050. Termination of appropriations.

Section 392-125-054. Budget transfers.

Section 392-125-055. Budget extensions.

Section 392-125-060. Monthly budget status report.

Section 392-125-065. Content of the monthly budget status.

Section 392-125-070. Approval of the budget by the superintendent of public instruction.

Section 392-125-080. Contractual liability extending beyond end of fiscal period.

Section 392-125-085. Financial reports submitted to superintendent of public instruction.

Section 392-125-100. Interfund loans—Definition.

Section 392-125-105. Interfund loans allowable.

Section 392-125-110. Interfund loans—Identification of temporary loans.

Section 392-125-120. Interfund loans—Payment of interest.

Section 392-125-130. Interfund loans—Full disclosure on financial statements.

Section 392-125-140. Interfund loans—Board resolution adopted—Contents.