Organization and Financing of Washington Public Schools
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Organization and Financing of Washington Public Schools
Revised March 2009

About this manual
Organization and Financing attempts to make the complex subject of school finance understandable to the general public. It is written for school board members, legislators, educators, and interested citizens. It can also be used as a training manual for new school employees or as a reference manual for school finance professionals. It does not take the place of official OSPI instructions to school districts.

View/Print entire manual (PDF, 164 pages)

Table of Contents

Executive Summary

Section I. Foundations of School Finance in Washington State

  • Chapter 1: Legal Foundations of School Finance
  • Chapter 2: Educational Organizations
  • Chapter 3. Financial Management Fundamentals
Section II: Funding for Maintenance and Operations of Schools
  • Chapter 4: Sources of State Support for Maintenance and Operations
  • Chapter 5: State Funding for Maintenance and Operations
  • Chapter 6: Local Funding for Maintenance and Operations
  • Chapter 7: Federal Funding for Maintenance and Operations
Section III: Funding Other School District Functions
  • Chapter 8: School Construction and Other Capital Projects
  • Chapter 9: Purchase of School Buses
  • Chapter 10: Associated Student Body, Permanent, and Trust and Agency Funds
Section IV: School Statistics and History
  • Chapter 11: History of School Personnel and Compensation
  • Chapter 12: School Enrollment
  • Chapter 13: School District General Fund Revenues and Expenditures
Index

Contact Information

Daniel Lunghofer
(360) 725-6303
Individuals seeking additional school financial information may refer to OSPI’s School Apportionment and Financial Services.

 

Old Capitol Building, PO Box 47200, 600 Washington St. S.E., Olympia, WA  98504-7200  (360) 725-6000  TTY (360) 664-3631
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