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Tools and Forms

This page has been developed to offer non-authoritative tools 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!

  Fund Balance Reporting Tool (Excel) (Posted September 1, 2016) This spreadsheet can be used by districts to properly categorize their ending fund balances in accordance with GASB Statement 54 for the 2015-2016 school year. For more information or assistance, please contact Paul Stone, (360) 725-6303, or paul.stone@k12.wa.us.
   
  2015 F-196 Pension Reporting Tool (Posted November 19, 2015) Data from this tool should be entered into the schedule of long term liabilities in phase II of the F-196 submission. If you have questions on this tool or other aspects of GASB 68, please call Paul Stone at 360-725-6303.
   
  Shared Leave Costs Model (Excel) (Updated November 26, 2012)
   
  2015-16 Recovery and Carryover Spreadsheet (Using allocations as of August)  (Excel) (Updated September 7, 2016)  This spreadsheet is to assist in calculating potential recovery of 2015-16 state revenues. For more information or assistance, please contact Melissa Jarmon 360-725-6307, or melissa.jarmon@k12.wa.us
   
  Schedule of Expenditures of Federal Awards Template - Excel (Posted 10/06/15)  This template is provided for districts to use for reporting their federal award expenditures to the State Auditor's Office.  For more information on filling out the SEFA, please see Chapter XI of the ABFR handbook.  See below, under Tools, for an MS Word version of the SEFA and an example of a SEFA and Footnotes.
   
  Special Education 15-16 Preliminary Maintenance of Effort Test and Possible Supplant Template - Excel (Posted October 7, 2015)
Districts can use this template to look forward to calculate the preliminary special education maintenance of effort test and the possible supplant amount for 2015-2016. Instructions for using the template are included in the workbook.

Special Education 14-15 Preliminary Maintenance of Effort Test and Possible Supplant Template - Excel (Posted October 9, 2015)
Districts can use this template to look back to calculate the preliminary special education maintenance of effort test and the possible supplant amount for 2014-2015. Instructions for using the template are included in the workbook.
   
  Federal Excess Cost Template - Excel (Posted September 1, 2016) The Federal Excess Cost Verification Form may assist districts in verifying compliance with Federal Excess Cost requirements outlined in 20 U.S.C. 1413 (a), regarding the use of funds provided under Part B of the IDEA. This document, or a district created form meeting the requirements of Appendix A, should be retained by the district as demonstration of compliance for audit purposes.  For further assistance please contact Paul Stone, (360) 725-6303 or paul.stone@k12.wa.us
   
  Federal Cross Cutting Maintenance of Effort Template  (Posted May 17, 2016) The Federal Cross Cutting maintenance of effort template is used to determine if a district is maintaining effort from prior (2014-15) to current year (2015-16). This template is helpful in determining MOE compliance. Instructions for using the template are included in the workbook. For further assistance please contact Ramona Garner, (360) 725-6304 or ramona.garner@k12.wa.us.
   
  Transportation To-From Short Method Template (Updated 10/1/2015) This method is intended to calculate an amount of non-state-funded transportation costs to move out of Program 99, using the debit/credit transfer process.  Class 1 (over 2000 FTE) may NOT use this method. Contracting districts, districts who direct-charge other programs, and districts who calculate and allocate non-state-funded costs monthly would not use this form.  For further assistance contact Paul Stone, (360) 725-6303 or paul.stone@k12.wa.us.
Transportation To-From Long Method Template (Updated 10/1/2015) This two step method is intended to calculate an amount of non-state-funded transportation costs to move out of Program 99, using the debit/credit transfer process. All non-state-funded costs must be calculated and moved by year-end, when the remaining balance in Program 99 will represent state-funded (to-from) costs. This updated form allows districts to project to/from costs for the upcoming year based on inflation rates (included in the sheet). For further assistance contact Paul Stone, (360) 725-6303 or paul.stone@k12.wa.us.
   

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