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
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.
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
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.
ARRA Reporting (pdf) T.J. Kelly presented
a summary of per-pupil, school-level expenditures as
required by the American Recovery and Reinvestment
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).
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
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
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.
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.
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.
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.
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.
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
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.
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.
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.
Supervisor, Apportionment Payments, Basic Ed Funding :
Steve Shish (360)725-6307
Supervisor, Personnel Reporting :
Apportionment Advances/Redirections :
Mike Dooley (360)725-6305
Office of Superintendent of Public Instruction
School Apportionment & Financial Services
Old Capitol Building, PO Box 47200
Olympia, WA 98504-7200
Phone:(360)725-6300 FAX:(360)664-3683 TDD:(360)664-3631