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

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 Presentations

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.

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.

Overview of School District Funding (.pdf)

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.

Return to top of page