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-Four-year budget plan-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 ESDs
- 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-Separate accounting of state and local revenues-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
- Section 28A.505.240 - Enrichment levy spending plans-Preballot approval-Revised spending plan for voter-approved levies