Chapter 28A.505. School districts' budgets.  


Section 28A.505.010. Definitions.
Section 28A.505.020. Districts must utilize methods of revenue and expenditure recognition.
Section 28A.505.030. District fiscal year.
Section 28A.505.040. Budget—Notice of completion—Copies—Review by educational service districts.
Section 28A.505.050. Budget—Notice of meeting to adopt.
Section 28A.505.060. Budget—Hearing and adoption of—Copies filed with ESD's.
Section 28A.505.070. Budget review committee—Members—Review of budget, limitations.
Section 28A.505.080. Budget—Disposition of copies.
Section 28A.505.090. Budget—Format, classifications, mandatory.
Section 28A.505.100. Budget—Contents—Display of salaries.
Section 28A.505.110. Budget—Including receivables collectible in future years—Limitations.
Section 28A.505.120. Withholding state funds upon district noncompliance—Notice of.
Section 28A.505.130. Budget—Requirements for balancing estimated expenditures.
Section 28A.505.140. Rules for budgetary procedures—Review by superintendent—Notice of irregularity—Budget revisions.
Section 28A.505.150. Budgeted expenditures as appropriations—Interim expenditures—Transfer between budget classes—Liability for nonbudgeted expenditures.
Section 28A.505.160. Appropriations lapse at end of fiscal year—Exception.
Section 28A.505.170. First-class school districts—Emergency or additional appropriation resolutions—Procedure.
Section 28A.505.180. Second-class school districts—Additional appropriation resolutions—Procedure.
Section 28A.505.200. Repayment of federal moneys—Federal disallowance determination.
Section 28A.505.230. Condensed compliance reports—Second-class districts.