Accountants, billing machine operators, and other office workers are "employees" within the meaning of the statute providing for adjustment of salaries and working conditions of employees of a municipal electrical system, provided that their salaries are payable from the revenues of such utility system.
(1) The county reviewing committee has the authority to refuse to approve or sign a school district budget if some items are too large, but it must prepare a revised budget. (2) The reviewing committee has the authority to reduce specific items of the budget and to finally fix the total thereof even if revenues are available for those expenditures.(3) The county reviewing committee cannot act arbitrarily in refusing to approve a school district budget on the ground that the school district did not budget 14 mills.(4) The reviewing committee is required by statute to finally fix the budget of the district either by signing the budget submitted by the local board of directors or by revising the budget and signing it as revised.(5) A school district may not operate under an unapproved budget.
The Bellingham budget ordinance for 1954 was duly enacted at the end of the budget hearing notwithstanding the fact that the ordinance was passed at the same meeting at which it was first introduced and the city council has no authority to recall the budget to amend or modify it, except in some special manner provided by law.
School district officials may approve vouchers against anticipated revenues of bond sales where such revenues were included in the budget for the fiscal year. The county auditor may issue warrants against such anticipated revenues before the bonds are sold. The county auditor may pay such warrants before the anticipated revenues are actually deposited.