OSPI Homepage   background
 
 

Educational Service District Reference Page

ESD Apportionment and Grant Reports and School District Reports by ESD

ESD School District Classification Request for Change Template (Updated 9/17/12)

ESD Financial History Reports

bullet 5 Year History - Revenue, Expenditures by Program, Activity, Object, and Fund Balance by ESD. (Posted 5/24/12) This MS Excel workbook contains five General Expense Fund reports for Revenue, Expenditures by Program, Expenditures by Activity, Expenditures by Object, and Total Ending Fund Balance for the past five years.
bullet 5 Year Program Matrix by ESD (Posted 5/24/12)  This report displays the Program, Activity, and Object by ESD for 5 years.  Users may leave the defaults, or select an individual ESD, Program or Fiscal Year to view specific financial data.
bullet 5 Year Fund Balance by General Ledger Account (Posted 5/24/12) There are two fund balance reports in this workbook for the General Expense Fund.  One report displays the reserved and unreserved fund balance accounts by year for all ESDs.  The other report displays the reserved and unreserved fund balance accounts by ESD for 5 years.

 

Accounting Manual

bullet 2012-2013 ESD Accounting Manual (Posted 9/27/12)
Memorandum 053-12M (ESD Accounting Manual Revisions for 2012-2013)

Addendum to Memorandum 053-12M (Posted 1/15/13)
 

Second Addendum to Memorandum 053-12M (Posted 4/24/13)

 ESD Notes to the Financial Statements (Word) Posted 9/27/12)
bullet 2010-2011 ESD Accounting Manual (Posted 7/30/10)
Memorandum 049-10M (ESD Accounting Manual revisions for 2010-2011)
bullet Memorandum 010-10M - ESD Accounting Manual Revision for 2009-2010 (Posted 2/2/10)
bullet 2008-2009 ESD Accounting Manual (Posted: 10/8/08)
  Memorandum 050-08M (ESD Accounting Manual revisions for 2008-2009)
bullet 2006-2007 ESD Accounting Manual (Posted: 5/4/06)
  Memorandum No. 014-06M (ESD Accounting Manual update, May 2006)
bullet 2005-2006 ESD Accounting Manual (Posted: 07/14/05)
  Memorandum No. 029-05M (ESD Accounting Manual update, July 2005)
bullet 2004-2005 ESD Accounting Manual (Posted: 06/16/04)
  Memorandum No. 41-04M (ESD Accounting Manual update, June 2004)
bullet 2003-2004 ESD Accounting Manual (Updated: 11/12/03)
  Summary of changes to ESD Accounting Manual 2003-2004
bullet 2002-2003 ESD Accounting Manual (Posted: 06/19/02)
  Memorandum No. 41-02M (ESD Accounting Manual update, June 2002)
  Summary of changes to ESD Accounting Manual 2002-2003
bullet 2001-2002 ESD Accounting Manual
  Memorandum No. 23-01M (ESD Accounting Manual update, May 2001)
bullet 2000-2001 ESD Accounting Manual
  Summary of changes to ESD Accounting Manual 2000-2001
bullet 1999-2000 ESD Accounting Manual

 

Budget and Budget Extensions

bullet F-206 ESD 2012-13 Budget Document (Posted: 05/31/12)
bullet F-269 ESD 2011-12 Budget Extension Document (Posted: 05/31/12)
   

Financial Report

bullet FY 2011-2012 F-185 Reporting Instructions (Posted: 9/20/12)
bullet FY 2011-2012 F-185 ESD Annual Financial Statements Template (Updated 11/15/12)
NOTE: This is the new reporting format for ESD Financial Statements. For more information, please contact Daniel Lunghofer. .
   

FY 2011-12 F-185 ESD Annual Financial Statements by ESD (Posted 1/25/13)

FY 2010-11 F-185 ESD Annual Financial Statements by ESD (Posted 1/25/12)

FY 2009-10 F-185 ESD Annual Financial Statements by ESD (Posted: 1/7/11)

   
bullet FY 08-09 F-185 ESD Annual Financial Statements by ESD (Posted:  1/15/10)
bullet ESD 101
bullet ESD 105
bullet ESD 112
bullet ESD 113
bullet ESD 114
bullet ESD 121
bullet ESD 123
bullet ESD 171
bullet ESD 189
bullet FY 07-08 F-185 ESD Annual Financial Statements by ESD (Posted:  1/14/09)
bullet ESD 101
bullet ESD 105
bullet ESD 112
bullet ESD 113
bullet ESD 114
bullet ESD 121
bullet ESD 123
bullet ESD 171
bullet ESD 189
bullet FY 06-07 F-185 ESD Annual Financial Statements by ESD (Posted:  1/28/08)
bullet ESD 101
bullet ESD 105
bullet ESD 112
bullet ESD 113
bullet ESD 114
bullet ESD 121
bullet ESD 123
bullet ESD 171
bullet ESD 189

bullet

FY 05-06 F-185 ESD Annual Financial Statements by ESD (Posted:  02/05/07)
bullet ESD 101
bullet ESD 105
bullet ESD 112
bullet ESD 113
bullet ESD 114
bullet ESD 121
bullet ESD 123
bullet ESD 171
bullet ESD 189
bullet

FY 04-05 F-185 ESD Annual Financial Statements by ESD (Posted: 2/10/06)
bullet

ESD 101
bullet

ESD 105
bullet

ESD 112
bullet

ESD 113
bullet

ESD 114
bullet

ESD 121
bullet

ESD 123
bullet

ESD 171
bullet

ESD 189

Listed above are the publications, bulletins, and reports prepared by the School Financial Services staff at OSPI for the Educational Service Districts. Some of the documents have been converted into the Adobe Acrobat format. If your site does not have the reader program, please download the free viewer from our toolbox link page.

Some forms have been packaged into a zipped format. In order to unzip the forms you will need a zip/unzip program. If you do not already have a zip/unzip program use your favorite browser search engine and enter pkzip or zip under software search to find a program that suits your platform.

For Financial information, please contact the following:
 
SD/ESD Accounting Manuals, GAAP, ASB Rules and Regulations : Daniel Lunghofer(360)725-6303
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
Apportionment Advances/Redirections : Mike Dooley (360)725-6305
 
Web content in PDF format requires the Free Adobe PDF Reader
Apportionment & Financial Services Home Page
Go to Top
OSPI
Old Capitol Building, P.O. Box 47200, Olympia, WA 98504-7200
(360) 725-6000       TTY (360) 664-3631      webmaster@k12.wa.us