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Administrative Budgeting and Financial Reporting Handbook
FY 2005-06
   
Bulletin 61-05 Administrative, Budgeting and Financial Reporting Handbook Revisions for 2005-2006

Complete ABFR Handbook (print version*) – 470 pages (Chapter VI Posted 7/18/05) (Chapter VI, Page 22, #19, revised 8/29/05) (Chapter IX Posted 9/27/05) (Chapter VI, Pages 21 & 22, revised 10/5/05) (Chapter II, Section 9, Page 4, Step 10, revised 10/5/05) (Chapter II, Section 5, Pages 154-162, revised 11/1/05)
  * Suitable for printing double-sided hardcopy
FY 05-06 Errata Sheet (School Districts Revised as of 11/1/05) (Posted 10/5/05)

  (EACH CHAPTER & APPENDIX IS IN A PRINTABLE VERSION)
Chapter I: F-195 SCHOOL DISTRICT BUDGETING – 76 pages
Chapter II: BUDGET PREPARATION – 108 pages (Section 9, Page 4, Step 10, revised 10/5/05) (Section 5, Pages 70-78, revised 11/1/05)
  Budget Preparation—Introduction
Changes for 2005–06 Budgets
  Revenue Account Summary
  Form F-203 Estimates for State Revenues
  State Apportionment Payment Information
  Indirect Cost Limits and Recoveries (Section 5, pages 6-14, revised 11/1/05) (Revised FY 03-04 F-196 Federal Indirect Cost Rates to be used in FY 05-06)
  Salary Information
  Employee Health and Benefit Rates
  School Finance Resource People by Subject
Excess Cost Accounting for Special Education (Page 4, Step 10, revised 10/5/05)
 
1077 Worksheet (Excel File)
  K-4 & K-12 Staff Ratio Funding
Chapter III: F-200 SCHOOL DISTRICT BUDGET EXTENSION – 52 pages
Chapter IV: F-198 SCHOOL DISTRICT BUDGET STATUS REPORT – 10 pages
Chapter V: F-197 COUNTY TREASURER'S REPORT TO SCHOOL DISTRICTS – 54 pages
  2004-2005 Reconciliation of F-197 County Treasurer's Report (Excel File)
Chapter VI: FY 2004-05 F-196 ANNUAL YEAR-END FINANCIAL STATEMENTS – 70 pages (Posted 7/18/05) (Page 22, #19, revised 8/29/05) (Pages 21 & 22 revised 10/5/05)
Chapter VII: BUDGETING RECEIVABLES – 12 pages
Chapter VIII: APPORTIONMENT ADVANCES AND REDIRECTIONS – 18 pages
Chapter IX: MAINTENANCE OF EFFORT – 8 pages (Posted 9/27/05)
Chapter X: WARRANT PROCESSING – 10 pages
Appendix – 43 pages
 
Link to additional budget preparation information on OSPI's "2005-06 Budget Updates" webpage
 
[Updated November 1, 2005]

For more information, please contact the following:
 
F-195/F-200/F-198/F-197, Budget Forms : Mike Dooley (360)725-6305
F-196, SD/ESD Annual Financial Statements : Ramona Garner (360)725-6304
F-203, State Revenues/Recoveries : Steve Shish (360)725-6307
K-12 Ratio / Duty Codes : Ross Bunda (360)725-6308
Apportionment Advances/Redirections : Mike Dooley (360)725-6305
Supervisor, Enrollment : Becky McLean (360)725-6306
 
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