This page has been developed to offer non-authoritative presentations and guidance in understanding and applying OSPI, State and Federal requirements as well as to provide other materials on current topics for school districts. Authoritative guidance may be found under the Instructions and WAC links on our website. This site is under development. Check back here frequently for new content!

• SAFS Upcoming Training
• SAFS Training Materials
• WASBO Presentations
• Other Presentations

SAFS New System Training

If you need the training materials relating to the new EDS-hosted SAFS systems, please email Daniel Lunghofer.

SAFS Upcoming Training

SAFS Training Materials

F-203 Users Manual

2011-12 Enrollment Training

2011-12 Enrollment Training - WASBO Accounting & Budgeting Committee October 26, 2011 (PowerPoint) (Posted 10/26/11)

S-275 Training (Not available yet)

F-195 Budget and F-200 Budget Extension Summary of Changes

F-200 Budget Extensions Do's and Don'ts (Not available yet)

2011-12 F-196 Annual Financial Statements Summary of Changes (PowerPoint) (Posted 8/29/12)

WASBO Presentations

WASBO 2013

• School Financial Services Update (PPT) Daniel Lunghofer, Mike Dooley, and Ramona Garner presented changes to the Accounting Manual for 2013-14, changes to the F-195 for 2013-14, and changes to the F-196 for 2012-13.

• Apportionment Hot Topics (PPT) TJ Kelly gave an overview of some of the hot topics in school apportionment, based on the Legislative sessions to date.

• Legislative Update (PDF) Lorrell Noahr and JoLynn Berge gave a summary of the major Legislative actions during the 2013 First Session of the Legislature.

• Grant Management 101 (PPT) Jennifer Carrougher and Daniel Lunghofer gave a high-level overview of grants management, including topics such as procurement, time and effort, allowable costs, and more.

WASBO 2012

• Apportionment Hot Topics (pdf) JoLynn Berge and TJ Kelly gave an overview of some of the hottest topics in the world of school apportionment.

• The Latest on ALE Funding (pdf) Becky McLean gave an overview of some of the recent changes in ALE funding.

• Prototypical Schools Staffing Model (pdf) Ross Bunda and Lorrell Noahr presented an overview of the forthcoming Prototypical Schools Staffing Model that is required under statute.

• Report 1800 and Fund Balance Reporting (pdf) Jeff Booth and Daniel Lunghofer presented on the Report 1800 and the new food service fund balance reporting guidelines, including a draft food service income statement for determining carryover.

• School District Insolvency (pdf) Mike Dooley and Daniel Lunghofer gave a presentation on the background of school insolvency, the process for dissolving a district created under SHB 2617, and the financial health indicators model currently in development.

• School Financial Services Update (pdf) Daniel Lunghofer, Mike Dooley, and Ramona Garner presented on changes to the Accounting Manual for 2012-12, changes to the F-195 for 2012-13, and changes to the F-196 for 2011-12.

WASBO 2011

• Apportionment Hot Topics (pdf) Cal Brodie gave an overview of some of the hottest topics in the world of school apportionment.

• Fund Balance Reporting under GASB Statement 54 (pdf) Daniel Lunghofer gave an overview about how to report fund balances under GASB Statement 54, starting with the 2010-11 school year.

• Local Levy and LEA (pdf) Cal Brodie gave an overview of how local levies work and how Local Effort Assistance (LEA, or levy equalization) is calculated.

• Maintenance of Effort (pdf) Daniel Lunghofer gave an overview of the Federal Cross-Cutting Maintenance of Effort test and the Special Education Maintenance of Effort test. Note: the presentation utilized the templates that are available on the Tools page, at http://www.k12.wa.us/safs/tt/tools.asp.

• New School Funding Formula (pdf) Can Brodie gave a presentation on the new school funding formula, passed as ESHB 2776 during the 2010 Legislative session.

• School Financial Services Update (pdf) Daniel Lunghofer presented on changes to the Accounting Manual for 2011-12, changes to the F-195 for 2011-12, and changes to the F-196 for 2010-11.

WASBO 2010

• After The Audit (pdf)  Jennifer Carrougher (Director of Audit Resolution with OSPI) gave an overview of what districts can expect in the audit resolution process.

• Apportionment Hot Topics (pdf)  Cal Brodie gave an overview of some of the hot topics in the world of school apportionment.

• ARRA Reporting (pdf)  T.J. Kelly presented a summary of per-pupil, school-level expenditures as required by the American Recovery and Reinvestment Act.

• The Basics of Enrollment Reporting (pdf)  Becky McLean presented an overview of reporting student enrollment.  Topics included enrollment vocabulary, the forms required for reporting enrollment, as well as online reporting through OSPI's Educational Data System (EDS).

• Federal Funding Outlook (pdf)  JoLynn Berge presented information on the President's proposed budget and the blueprint for the reauthorization of the Elementary and Secondary Education Act (ESEA).

• Fund Balance Reporting Under GASB Statement 54 (pdf)  Daniel Lunghofer and Neil Sullivan (Spokane Public Schools) presented an overview of the changes to Fund Balance reporting as a result of the adoption of GASB Statement 54.

• Implications of 2776 (pdf)  Cal Brodie and Kate Davis presented an overview of the new educational funding formula outlined in SHB 2776.  Topics included an overview of the prototypical school model, district-level funding items in the new formula, and categorical programs.

• Legislative Wrap-Up (pdf)  Isabel Munoz-Colon and Shawn Lewis presented an overview of the changes to K-12 education coming as a result of the 2010 Legislative session.

• New Pupil Transportation Funding System (pdf)  Allan Jones, Director of Pupil Transportation, presented an overview of STARS, the new Student Transportation Allocation Reporting System, and some of the elements that will make up that new funding system.  This presentation also included a handout, describing the data fields of the new system.

• S-275 Personnel Reporting (pdf)  Ross Bunda presented an overview of the process for reporting personnel on the Form S-275.

• School Accounting For The Future (pdf)  Daniel Lunghofer and Cal Brodie presented an overview of potential changes to school district accounting rules as a result of the passage of ESHB 2261.  Some of the topics included school-level accounting, revenue-to-expenditure accounting, and the possibility of the expansion of the state-defined account code structure.

• School Financial Services Update (pdf)  Daniel Lunghofer, Mike Dooley, and Ramona Garner presented an overview of the changes to the 2010-11 School District Accounting Manual, 2010-11 F-195 Budget, 2009-10 F-196 Annual Financial Statements, and a preview of late changes due to action by the 2010 Legislature.

• Section 1512 Reporting (pdf) This presentation focused on Section 1512 Reporting under the American Recovery and Reinvestment Act, describing how their ARRA money was spent, the number of jobs created or saved with ARRA money, and more.

• Accounting Manual Addendum Items (pdf)  At the WASBO ABC meeting on May 26, Daniel Lunghofer gave an overview of new program and revenue codes being introduced for the 2010-11 fiscal year.  These codes were first presented at the School Financial Services update session at WASBO.

WASBO 2008

School Financial Services Update (PowerPoint) Mike Dooley and Pam Peppers presented an overview of the changes to the 2008-09 School District Accounting Manual, 2008-09 F-195 Budget, and 2007-08 F-196 Annual Financial Statements.

Overview of School Funding (pdf) Ross Bunda presented an overview of the basic history and concepts of school funding in Washington State, including state funding drivers such as enrollment, staff ratios, staff mix, and learning improvement days, used in apportionment.

Budget Extension Do's and Don'ts (PowerPoint) Mike Dooley presented the Do's and Don'ts of the budget extension process for school district's.

SAFS Hot Topics (Posted 5/19/08)  Cal Brodie, Director of School Apportionment and Financial Services, discussed the "hot topics" of school finance.  This open forum session included conversation around budget prep materials, I-732 COLA, National Board Bonus, All Day Kindergarten, and other item of interest to the audience.

EDS Enrollment Reporting (PowerPoint) This presentation is a compilation of screen shots from the EDS enrollment system. Mitch Thompson and Becky Dillon went through the steps for reporting enrollment with session participants.

Other Presentations

Sequestration: What is it? This presentation was given by Daniel Lunghofer to the ESD 113 Business Manager Forum on December 4, 2012. It is intended to provide a high-level view of what federal sequestration is, and the potential impact on school districts in the state of Washington.

Shared Leave Model Training. Presented by Daniel Lunghofer. This PowerPoint presents on the Excel model for calculating shared leave, as presented to the WASBO Accounting and Budgeting Committee as well as the Payroll, Personnel and Retirement Committee. Also included is a list of Questions and Answers about the new Shared Leave Rules.

S-275 Personnel Reporting - WASBO ABC videoconference February 25, 2009 (PDF) Presented by Ross Bunda, Supervisor, Personnel Reporting

Overview of School District Funding (.pdf)

Transportation To/From - WASBO ABC Videoconference August 2008 (PowerPoint) Presented by Cal Brodie, Director School Apportionment and Financial Services

Accounting for Bond Issues and Refundings (PowerPoint)  Chuck Hole, Puget Sound ESD. (Updated July 6, 2012, for current contact information).

Excerpts of Closing Memorandum (Word)

Settlement Memorandum (Refund) (Word)

Sample Journal Entry (Excel)

Bond Issue Worksheet Sample (Excel)

Capital Project Fund Accounting (PowerPoint)  Presented by Christie M. Hazlett, School District and ESD Accounting.  

Federal Indirect Cost Rate (PowerPoint) WASBO 2006-Pam Peppers presented the federal indirect cost rate.  Participants reviewed what an indirect cost rate is, what "fixed with carry-forward" means, what distorting and indirect expenditures are, and how to maximize their indirect cost rate.  

Budget Development Traps and Tips (Word) A WASBO 2006 Small Schools presentation by Mike Dooley that offers suggestions and recommendations to guide school districts budget preparation efforts and provide information against which to evaluate proposals for change.

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