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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) (Updated June 30, 2014) This spreadsheet can be used by districts to properly categorize their ending fund balances in accordance with GASB Statement 54 for the 2013-2014 school year. For more information or assistance, please contact Paul Stone, (360) 725-6303, or paul.stone@k12.wa.us.
  Shared Leave Costs Model (Excel) (Updated November 26, 2012)
  2013-14 Recovery and Carryover Spreadsheet (Using allocations as of April)  (Excel) (Updated May 2, 2014)  This spreadsheet is to assist in calculating potential recovery of 2013-14 state revenues.
  Schedule of Expenditures of Federal Awards Template - Excel (Posted 9/10/09)  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 Preliminary Maintenance of Effort Test and Possible Supplant Template - Excel (Posted June 27, 2014) Districts can use this template to calculate the preliminary special education maintenance of effort test and the possible supplant amount over several years.  Instructions for using the template are included in the workbook. For further assistance please contact Paul Stone, (360) 725-6303 or paul.stone@k12.wa.us.
  Federal Excess Cost Template - Excel  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 Preliminary Maintenance of Effort Test  (Posted 4/14/2014) The preliminary Federal Cross Cutting maintenance of effort spreadsheet is used to determine if a district is maintaining effort from prior (2012-13) to current year (2013-14).  This workbook is helpful in determining mid year MOE compliance and to assist the district in budgetary preparation for 2014-15. 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 (Revised 9/24/13) This method is intended to calculate an amount of non-state-funded transportation costs to move out of Program99, 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.

Transportation To-From Long Method Template (Revised 9/24/13) -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).


GAAP (General Accepted Accounting Principles)

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Training Tools from WASBO 2007 on behalf of Kent SD

    The following files were provided by Jeff Phan, Kent SD, used at WASBO 2007.

    CAFR Files:    
    ASB Fund  Capital Assets (J Schedules) Capital Projects Fund-TVF
    Debt Service Fund Footnotes General Fund
    Government-Wide List of Schools MD&A
    Org Chart 2006  Other Schedules Principal Officials
    RSI Statistical Section Table of Contents
    Transmittal Letter    



    Special Calculations Files:

    Bond 35M Calc of Historical Cost Depreciation
    Reconciliation Worksheet Restatement of Fund Balance   Sales of Capital Assets


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[Updated - June 30, 2014]

Director, School Apportionment and Financial Services: T.J. Kelly (360)725-6301
Associate Director, School Apportionment and Financial Services: Vacant (360)725-6300
Supervisor, SD/ESD Budget : Mike Dooley (360)725-6305
Supervisor, SD/ESD Annual Financial Statements : Ramona Garner (360)725-6304
Supervisor, SD/ESD Accounting : Paul Stone (360)725-6303
Supervisor, Enrollment : Becky McLean (360)725-6306
Supervisor, Apportionment Payments, Basic Ed Funding : Steve Shish (360)725-6307, Melissa Stricklett (360) 725-6302
Supervisor, Personnel Reporting : Ross Bunda (360)725-6308
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
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Old Capitol Building, P.O. Box 47200, Olympia, WA 98504-7200
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