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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

  • SAFS and WASA Hot Topics - Michelle Matakas and T.J. Kelly review Stabilization/Emergency funds, ESSER funds, and the 2021-22 Biennium Operating budget. Dan Steele provides an update on the 2021 Legislative session that includes a review of  the 2021-23 Capital budget and bills of interests.
  • Enrollment Reporting 101 - Becky McLean presents a review of the enrollment reporting rules.
  • School District Accounting Manual (SDAM) Updates - Paul Stone covers updates to the SDAM, addendums to the 2020-21 SDAM, Federal Program Guidance, and Revisions to the 2021-22 SDAM.
  • 2021-2022 School Financial Services Updates - Mike Dooley provides updates to the the F-195/F-200 redesign project and the 2021-22 F-195 and reminders for the 2021-22 F-195F and 2020-21 Budget Extensions.
  • 2021-2022 F-196 Updates - Ralph Fortunato addresses the 2020-21 F-196 updates.
  • Accounting for Leases: GASB 87 - Holly Burlingame, Ryan Montegomery, and Paul Stone provide guidance on GASB 87 Accounting for Leases.

  • 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.