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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 Fall 2015 Apportionment Report Training Materials
2013-14 ESD Enrollment Reporting Training (PowerPoint)
(Posted August 28, 2013)
Link to Recording of
2013-14 ESD Enrollment Reporting Training at ESD 113 on August 26, 2013
(Posted August 28, 2013)
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) WASBO 2017 SAFS Hot Topics - Michelle Matakas and T.J. Kelly
reviews what we know of the 2017 legislative session to date relating to School Apportionment and Financial Services. Enrollment Reporting Update - Becky McLean
presented on current enrollment issues. 2016-17 School Financial Services Update - Paul Stone
discussed amendments to the 2017-18 school year accounting manual, and changes to the 2016-17 school year financial reporting (F-196). 2017-18 School Financial Services Update - Paul Stone
provided an update on accounting changes and budgeting for the 2017-18 school year. K-3 Funding Formula Walk-through - Melissa Jarmon
provided an explination on the calulation and how to spot errors in the reports. WASBO 2016 School Apportionment Hot Topics - T.J. Kelly presented the hot topics in school apportionment. SB 6195 Data Collection - Michelle Matakas and T.J. Kelly
presented on the proposed structure of the compensation data collection as
required in SB 6195.
SB 6195 Proposed Compensation Categories and Sub-Categories -
Michelle Matakas provided this list as a reference to the potential compensation
categories which districts may need to report. Hot Topics and Legislative Update - JoLynn Berge, Kim Brodie,
Mitch Denning, and T.J. Kelly contributed to a two hour long session addressing
recently passed legislation and apportionment hot topics. Enrollment Reporting Update - Becky McLean gave a presentation
on the transition to school level enrollment reporting for the 2016-17 school
year.
2015-16 School Financial Services Update - Ramona Garner and
Paul Stone discuss amendments to the 2015-16 school year accounting manual, and
changes to the 2015-16 school year financial reporting (F-196).
2016-17 School Financial Services Update - Mike Dooley and
Paul Stone provide an update on accounting changes and budgeting for the 2016-17
school year.
2015-16 F-196 WASBO Small Schools/ABC Presentation (August 24, 2016) WASBO 2015 School Financial Services 2015-16 Update Mike Dooley and Paul Stone give an update on accounting guidance and budgeting procedures for the 2015-16 school year. School Apportionment Hot Topics T.J. Kelly reviews what we know of the 2015 legislative session to date relating to School Apportionment and Financial Services School Financial Services 2014-15 Update Ramona Garner and Paul Stone discuss amendments to the 2014-15 school year accounting manual and changes to the 2014-15 financial reporting (F-196 process). WASBO 2014
School Apportionment Hot Topics (PPT) T.J. Kelly
presented some of the hottest topics in school
apportionment.
School Financial Services Update (PPT) Daniel
Lunghofer, Paul Stone, Mike Dooley, and Ramona
Garner presented on late changes to the Accounting
Manual for 2013-14, new changes to the Accounting
Manual for 2014-15, changes to the F-195 for
2014-15, and changes to the F-196 for 2013-14.
To/From Transportation Accounting (PPT) Allan
Jones, Daniel Lunghofer, Paul Stone, Marilyn Sollers
(ESD 189), and Ruth Russell (University Place School
District) led a round-table discussion on how to do
to/from transportation accounting. This PowerPoint
framed the conversations.
Maintenance of Effort (PPT) Daniel Lunghofer
gave a presentation on Maintenance of Effort,
looking at the Federal Cross-Cutting test and the
Special Education Maintenance of Effort test. Copies
of the test templates are available on the SAFS
tools page.
McCleary Update (PPT) Andrea Cobb and JoLynn
Berge gave a presentation talking about the McCleary
funding decision by the court, including some
background, where we're at now and where we still
need to go.
Leg Update (PPT) JoLynn Berge presented some of
the actions that took place during the 2014
Legislative session, as well as new a few Community
Eligibility provision for Federal programs. 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.
Overview of
School District Funding (.pdf)
Excerpts of Closing Memorandum (Word)
Settlement Memorandum (Refund) (Word)
Bond Issue Worksheet Sample (Excel)
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