EHB 2242 Accounting Changes

The following documents represent work papers produced by OSPI with consult from the School District Accounting Advisory Committee (SDAAC). If you have questions, please contact us at Chart of Accounts.

Regulatory Reporting Project

• OSPI and SAO joint statement on Accounting and Auditing Requirements for School Year 2018-19
• F-196 Customer Readiness Agreement: Please download, sign, and return the agreement by May 1, 2019.
• The new F-196 File Import Specifications document is ready. For questions during implementation, please direct your emails to Chart of Accounts.
• Chart of Accounts Reporting on F-196 for School Year 2019-20
• F-196 Expenditures by Location: This worksheet depicts a new subsidiary F-196 product. Expenditures by Locations will follow the subsidiary schedules "Expenditures by Program", "Expenditures by Activities", and "Expenditures by Object Codes".
• F-196 NCES Expenditure Report: This worksheet depicts a new subsidiary F-196 product. The NCES Expenditure Report will follow the subsidiary schedules "Expenditures by Program", "Expenditures by Activities", and "Expenditures by Object Codes".
• F-196 Sub-Fund Report: This worksheet depicts a new subsidiary F-196 product. The Sub-Fund Report is modelled after the Statement of Revenues, Expenditures, and Change in Fund Balance.

School Locations

• Federal Definition of a School: This directory data tip sheet contains the definitions OSPI uses to create a new school code in the directory, which is used in school level financial reporting (F196).
• Approved Instructional Locations: This link takes you to a page that contains the most updated version of approved instructional building codes. We encourage you to check back at the beginning of every school year to ensure accuracy.
• Approved Non-Instructional Locations: This spreadsheet contains a list of approved central office location codes for the 2021-22 school year, as of September 14, 2022. It is used in school level financial reporting (F196).

ESSA School Level Reporting

• School-Level Cost Allocation Plan SY 2019-20: This document provides a general description of the methodology used for the per-pupil expenditure analysis on the OSPI Report Card website to meet ESSA requirements.
• Fund Source Categorization: This spreadsheet contains accounts that are used in the school year 2019-20 finance report card analysis. It is NOT a comprehensive list for all open accounts.
• School-Level Cost Allocation Plan Prior to SY 2019-20: This document provides a general description of the methodology used by OSPI to produce the School-Level cost reports on the OSPI Report Card website to meet ESSA Per-pupil expenditures reporting requirements prior to the school year 2019-20.