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Home » Policy & Funding » School Apportionment » Training and Presentations

Training and Presentations

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School Apportionment


These trainings and presentations offer non-authoritative guidance in understanding and applying OSPI, State, and Federal requirements. Authoritative guidance may be found under the Instructions and WAC links on our website. 

Apportionment Report Training Materials

S-275 Personnel Reporting & Its Role in K-12 School Funding (Posted 10/30/2020). This presentation is an overview describing the K–12 funding and the S-275 reporting.

WASBO Presentations

  • F-196 Year End Workshop - Ralph Fortunato provides updates and review on revisions to the F196 Financial Reporting System.
  • Transportation Workshop - T.J. Kelly and Michelle Matakas provide an update on the potential impacts of Covid-19 on transportation.
  • Accounting Year End Workshop - Paul Stone covers topics such as year end accounting tools, ESSERF claims, food and transportation programs, and NCES codes.

  • 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.
  • K-3 Funding Formula Walk-through - Melissa Jarmon provided an explanation on the calculation and how to spot errors in the reports.

  • 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.
  • 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.

  • 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 Apportionment Hot Topics T.J. Kelly presented some of the hottest topics in school apportionment.
  • School Financial Services Update  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 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 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 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 JoLynn Berge presented some of the actions that took place during the 2014 Legislative session, as well as a few Community Eligibility provision for Federal programs.