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Administrative Budgeting and Financial Reporting Handbook

FY 2014-15

Chapter I: F-195 SCHOOL DISTRICT BUDGETING
Chapter II: BUDGET PREPARATION
  Budget Preparation-Introduction (PDF)
  Revenue Account Summary (PDF)
  Form F-203 Estimates for State Revenues
 

F-203 Screen Shots SY 2013-14 (PDF)

 

F-203 Data Dictionary (Excel)

 

F-203 Edits Page (PDF)

State Apportionment Payment Information (PDF)
  Indirect Cost Limits and Recoveries (Excel)
  Salary Information (PDF)
Employee Health and Benefit Rates (PDF)
  School Finance Resource People by Subject (PDF)
Excess Cost Accounting for Special Education (PDF)
  K-4 & K-12 Staff Ratio Funding (PDF)
  Report 1159
Form 1158
  Form 1160
Chapter III: F-200 SCHOOL DISTRICT BUDGET EXTENSION
Chapter IV: F-198 SCHOOL DISTRICT BUDGET STATUS REPORT
Chapter V: F-197 CASH FILE REPORT
Chapter VI: FY 2013-14 F-196 ANNUAL YEAR-END FINANCIAL STATEMENTS (Added October 21, 2014)
2013-14 F-196 Item Dictionary (Added October 21, 2014)
Notes to the Financial Statements: Cash Basis (Word) | PDF (Posted October 30, 2015)
Notes to the Financial Statements: F-196 (Word) | PDF (Posted October 30, 2015)
Notes to the Financial Statements: GAAP (Word) | PDF (Posted October 30, 2015)
All versions of notes to the financial statements are available in track changes upon request.
 

Note 1: REVISED AS OF JANUARY 28, 2015: F-196 Basis (Posted January 29, 2015)

 

Note 1: REVISED AS OF JANUARY 28, 2015: GAAP Basis (Posted January 29, 2015)

Chapter VIII: APPORTIONMENT ADVANCES AND REDIRECTIONS
Chapter IX: MAINTENANCE OF EFFORT
Chapter X: WARRANT PROCESSING
Chapter XI: Schedule of Expenditures of Federal Awards (SEFA) Contents (Posted October 6, 2015)
  SEFA Template (Excel) (Posted October 6, 2015)
Appendix (PDF)
 
Link to additional budget preparation information on OSPI's "2014-15 Budget Updates" webpage
 
[Updated January 29, 2015]

 


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 : Melissa Jarmon (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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