Washington § 28A.505.130 - Budget — Requirements for balancing estimated expenditures.

Full text of Washington Revised Code of Washington § 28A.505.130 — Budget — Requirements for balancing estimated expenditures., with citation guidance and answers to common questions.

§ 28A.505.130. Budget — Requirements for balancing estimated expenditures.

(1) For each fund contained in the school district budget the estimated expenditures for the budgeted fiscal year must not be greater than the total of the estimated revenues for the budgeted fiscal year, the estimated fund balance at the beginning of the budgeted fiscal year less the estimated reserve fund balance at the end of the budgeted fiscal year, and the projected revenue from receivables collectible on future years as approved by the superintendent of public instruction for inclusion in the budget.
(2) The proceeds of any interfund loan must not be used to balance the budget of the borrowing fund, except in the following circumstances:
(a) In fiscal year 2024 when such loans may be used to address budget destabilization in the aftermath of the COVID-19 pandemic. Interfund loans in fiscal year 2024 may be for a duration of four years; and
(b) As authorized under RCW 28A.320.340.
[ 2025 c 399 s 4; 2025 c 384 s 4; 2023 c 435 s 11; 1983 c 59 s 9; 1975-'76 2nd ex.s. c 118 s 13. Formerly RCW 28A.65.460.]

Notes

Reviser's note: This section was amended by 2025 c 384 s 4 and by 2025 c 399 s 4, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Effective dates—2025 c 399 ss 1-13, 15, and 17: See note following RCW 72.09.092.
Effective date—2023 c 435: See note following RCW 43.79.570.
Application—Effective date—Severability—1983 c 59: See notes following RCW 28A.505.010.
Severability—1975-'76 2nd ex.s. c 118: See note following RCW 28A.505.010.

Source: official Washington text · Last verified 2026-08-27

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Section 28A.505.130 ("Budget — Requirements for balancing estimated expenditures.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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