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<title>2010–2011 Administrative, Budgeting, and Financial Reporting Handbook</title><description>The ABFR Handbook provides school districts, educational service districts, and other users with a reference manual and working documents for policies and procedures relating to School Apportionment, Financial Services, and Finance Reform at OSPI.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/hb.asp</link>
<item><title>Chapter 2 Budget Preparations</title><description>This chapter contains relevant information for school districts to prepare their budgets for the 2010-11 year.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/10-11_Ch02.pdf</link><pubDate>Thu, 21 Jul 2010 12:00:00 PDT</pubDate></item>
<item><title>Chapter 5 F-197 County Treasurer's Report to School Districts</title><description>This chapter contains information about the monthly county treasurer's report on the financial status of the school district.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/10-11_Ch05.pdf</link><pubDate>Thu, 21 Jul 2010 12:00:00 PDT</pubDate></item>
<item><title>Chapter 6 FY 2009-2010 F-196 Annual Financial Statements</title><description>This chapter contains information that will enable districts to file their F-196 Financial Statements for FY 2009-2010.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/0901Ch06.pdf</link><pubDate>Thu, 21 Jul 2010 12:00:00 PDT</pubDate></item>
<item><title>F-196 Item Dictionary</title><description>This supplemental document contains the item number dictionary within the F-196 system.  These item numbers can be used to reference specific information within a district's F-196.</description><link>http://www.k12.wa.us/safs/ins/abf/F-196%20Item%20Number%20Dictionary.pdf</link><pubDate>Thu, 21 Jul 2010 12:00:00 PDT</pubDate></item>
<item><title>Chapter 7 Budgeting Receivables</title><description>This chapter contains information about the process by which school districts may budget future receivables in the event they are otherwise unable to balance their annual budget.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/10-11_Ch07.pdf</link><pubDate>Thu, 21 Jul 2010 12:00:00 PDT</pubDate></item>
<item><title>Chapter 8 Apportionment Advances and Redirections</title><description>This chapter contains information on how districts may request either an advance from their monthly apportionment amounts, or a redirection of a portion of their monthly apportionment.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/10-11_Ch08.pdf</link><pubDate>Thu, 21 Jul 2010 12:00:00 PDT</pubDate></item>
<item><title>Chapter 9 Maintenance of Effort</title><description>This chapter contains information about the Federal Maintenance of Effort tests that the district is required to pass.  These include the Federal cross-cutting test, and the Special Education Maintenance of Effort test.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/10-11_Ch09_MOE.pdf</link><pubDate>Thu, 21 Jul 2010 12:00:00 PDT</pubDate></item>
<item><title>Chapter 10 Warrant Processing</title><description>This chapter contains information about the processing of warrants within school districts.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/10-11_Ch10.pdf</link><pubDate>Thu, 21 Jul 2010 12:00:00 PDT</pubDate></item>
<item><title>Chapter 11 Schedule of Expenditures of Federal Awards (SEFA)</title><description>This chapter contains information on how districts should prepare their annual SEFA for review by the auditors.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/10-11_Ch11_SEFA.pdf</link><pubDate>Thu, 21 Jul 2010 12:00:00 PDT</pubDate></item>
<item><title>2010-2011 F-197 Reconciliation</title><description>This Excel spreadsheet is designed to allow districts to reconcile their monthly F-197 County Treasuer's report.</description><link>http://www.k12.wa.us/safs/ins/abf/1011/f-197RecForm.xls</link><pubDate>Thu, 2 Dec 2010 10:06:00 PDT</pubDate></item>
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