1 School Financial Services Update Ask questions any time Ask questions any time School Financial Services School Financial Services SAFS System Update.

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School Financial Services UpdateSchool Financial Services Update

Ask questions any timeAsk questions any time

School Financial ServicesSchool Financial Services SAFS System UpdateSAFS System Update FY 08–09 Accounting FY 08–09 Accounting

Manual UpdateManual Update FY 08–09 Budget UpdateFY 08–09 Budget Update FY 07–08 F196 UpdateFY 07–08 F196 Update

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SAFS Systems Project UpdateSAFS Systems Project Update Why? The current systems are old, real old!!Why? The current systems are old, real old!! The project has proceeded in two phases:The project has proceeded in two phases:

Phase One – funded with $1.9 million appropriated in Phase One – funded with $1.9 million appropriated in the 05–07 budget.the 05–07 budget.o This phase converted the P-223 enrollment system to This phase converted the P-223 enrollment system to

web based reporting through EDS and converted the web based reporting through EDS and converted the Apportionment system to a current server technology Apportionment system to a current server technology and made significant progress towards other systems and made significant progress towards other systems to be converted.to be converted.

Phase Two – funded with an additional $2.1 million Phase Two – funded with an additional $2.1 million in the 08–09 budget year.in the 08–09 budget year.

o This next phase will convert the S-275 and the financial This next phase will convert the S-275 and the financial systems onto a web based platform that will be systems onto a web based platform that will be accessed through the EDS portal. It will also convert accessed through the EDS portal. It will also convert OSPI’s grants management system to a modern OSPI’s grants management system to a modern system.system.

SAFS Systems Project UpdateSAFS Systems Project Update What Systems?What Systems?

o F-195, F-196, F-203, S-275, F-200, and OSPI Grants F-195, F-196, F-203, S-275, F-200, and OSPI Grants ManagementManagement

■Systems will maintain current functionality with only Systems will maintain current functionality with only minor enhancements.minor enhancements.

■Once all systems are converted, tested, and Once all systems are converted, tested, and implemented, additional enhancements will be made implemented, additional enhancements will be made as funds are made available.as funds are made available.

■Training and user documentation will be available Training and user documentation will be available prior to the release of the converted system.prior to the release of the converted system.

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SAFS Systems Project UpdateSAFS Systems Project Update When? – Current planned timelines project the following When? – Current planned timelines project the following

implementation timelines:implementation timelines:o S-275–Fall 2008S-275–Fall 2008o F-195–Spring 2009 – For 09–10 budgetingF-195–Spring 2009 – For 09–10 budgetingo F-203–Spring 2009 – For 09–10 budgetingF-203–Spring 2009 – For 09–10 budgetingo F-200 Budget Revision–Fall 2009F-200 Budget Revision–Fall 2009o F-196–Fall 2009 – For 08–09 reportingF-196–Fall 2009 – For 08–09 reportingo OSPI Grants–Fall 2009OSPI Grants–Fall 2009 This timeline is not yet final and subject to revision.This timeline is not yet final and subject to revision.

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FY 08–09 School District Accounting FY 08–09 School District Accounting Manual UpdatesManual Updates

VacantVacant

Supervisor, School District/ESD Supervisor, School District/ESD AccountingAccounting

(360) 725-6303(360) 725-6303

[email protected]@k12.wa.us

[email protected] or [email protected] or


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FY 2008–09 Accounting Manual UpdatesFY 2008–09 Accounting Manual Updates

The Accounting Manual is published cooperatively by The Accounting Manual is published cooperatively by OSPI and SAO. OSPI and SAO.

The School District Accounting Advisory Committee The School District Accounting Advisory Committee (SDAAC) makes recommendations for updates to the (SDAAC) makes recommendations for updates to the manual in their role of advising on accounting, manual in their role of advising on accounting, budgeting, financial reporting, and related matters.budgeting, financial reporting, and related matters.

SDAAC meetings are scheduled now through December SDAAC meetings are scheduled now through December 2008 for the 2009–10 Accounting Manual updates.2008 for the 2009–10 Accounting Manual updates.

The SDAAC web page:The SDAAC web page: http://www.k12.wa.us/safs/PUB/COM/SDAAC.asp.http://www.k12.wa.us/safs/PUB/COM/SDAAC.asp. Has the complete description of changes to the 2008–Has the complete description of changes to the 2008–

09 manual.09 manual. Has meeting agendas, materials, list of committee Has meeting agendas, materials, list of committee

members, etc.members, etc.

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Chapter 1 – Principles of Accounting:Chapter 1 – Principles of Accounting: Guidance was added for Donated Capital Assets, Guidance was added for Donated Capital Assets,

Donated Non-Capital Assets (Voluntary Nonexchange Donated Non-Capital Assets (Voluntary Nonexchange Transactions), and Donated Services.Transactions), and Donated Services.

Clarified nonreciprocal interfund activity, previously Clarified nonreciprocal interfund activity, previously known as “operating transfers” and “residual equity known as “operating transfers” and “residual equity transfers.”transfers.”

Chapter 2 - Budgeting:Chapter 2 - Budgeting:■Added guidance and bullets to the deductible revenues.Added guidance and bullets to the deductible revenues.

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Chapter 3 – Accounting Guidelines:Chapter 3 – Accounting Guidelines: Section 8 – Debt and LeasesSection 8 – Debt and Leases■Added guidance on Local Option Capital Asset Lending Added guidance on Local Option Capital Asset Lending (LOCAL).(LOCAL).Section 9 – Interfund Transaction Section 9 – Interfund Transaction ■Clarified and added guidance on Interfund Transactions, Clarified and added guidance on Interfund Transactions, previously known as residual equity transfers.previously known as residual equity transfers.

Chapter 4 – General Ledger Accounts:Chapter 4 – General Ledger Accounts:Updated the Table of Contents and Matrix legend.Updated the Table of Contents and Matrix legend.

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Chapter 4 (cont.)Chapter 4 (cont.)Section 2 – General Ledger Account MatrixSection 2 – General Ledger Account Matrix■Added GL 850, Reserved for Uninsured Risk, in the Pension Added GL 850, Reserved for Uninsured Risk, in the Pension

Trust Fund.Trust Fund.Sections 2 and 3 (Description of General Ledger Accounts)Sections 2 and 3 (Description of General Ledger Accounts)■Revised the description of GL Accounts 510, 515, 520, 540, Revised the description of GL Accounts 510, 515, 520, 540,

and 900 as optional budgetary accounts.and 900 as optional budgetary accounts.■Revised GL Accounts 535 and 536 as actual and budgetary Revised GL Accounts 535 and 536 as actual and budgetary

accounts.accounts.■Deleted GL Account 905.Deleted GL Account 905.

NOTE: Chapters 1, 3, and 4 should be printed in their entirety NOTE: Chapters 1, 3, and 4 should be printed in their entirety due to pagination changes.due to pagination changes.

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Chapter 5 – Revenue Accounts:Chapter 5 – Revenue Accounts: Sections 2 and 4–Added 3 new revenue accounts per Sections 2 and 4–Added 3 new revenue accounts per

Addendum to Bulletin No 025-07:Addendum to Bulletin No 025-07:o 3121, Special Education, General Apportionment3121, Special Education, General Apportionmento 4134, Middle School Career and Technical Education4134, Middle School Career and Technical Educationo 4175, Professional Development-State4175, Professional Development-State Section 4–Revenues and Other Financing Sources Section 4–Revenues and Other Financing Sources

DescriptionDescription■Added language to Revenue Account 2500, referring Added language to Revenue Account 2500, referring

users to Chapter 9, Section 9, for guidance on users to Chapter 9, Section 9, for guidance on recording Private Purpose Trust Fund additions. recording Private Purpose Trust Fund additions. Deleted guidance for ASB reimbursements in Revenue Deleted guidance for ASB reimbursements in Revenue Account 2299.Account 2299.

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Chapter 6 – Expenditure Accounts:Chapter 6 – Expenditure Accounts: Sections 2, 3, 4, and 6–Added Program 34, Middle Sections 2, 3, 4, and 6–Added Program 34, Middle

School Career and Technical Education and Program School Career and Technical Education and Program 75, Professional Development-State, to the TOC, 75, Professional Development-State, to the TOC, Program/Revenue Descriptions, Program Code Program/Revenue Descriptions, Program Code Descriptions, and Object Expenditure Codes.Descriptions, and Object Expenditure Codes.

Section 4–Program Code DescriptionSection 4–Program Code Description■ Under Program 20–Special Education Instruction–Under Program 20–Special Education Instruction–

Revised for Washington State Excess Cost Method Revised for Washington State Excess Cost Method per Addendum to Bulletin No. 025-07. The Addendum per Addendum to Bulletin No. 025-07. The Addendum has been imbedded into the 08–09 Accounting has been imbedded into the 08–09 Accounting Manual.Manual.

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FY 2008–09 Accounting Manual UpdatesFY 2008–09 Accounting Manual UpdatesChapter 6 (cont.)Chapter 6 (cont.) Section 5 – Activity Code DescriptionSection 5 – Activity Code Description■ In Activity 52, Operations–added the sentence In Activity 52, Operations–added the sentence

“Vehicle fuel costs should be charged to Object 5 in “Vehicle fuel costs should be charged to Object 5 in this activity.”this activity.”

Section 5 and 6Section 5 and 6■ In Activity 63, Operations of Building–Changed In Activity 63, Operations of Building–Changed

“custodians and heating engineers” to “personnel.”“custodians and heating engineers” to “personnel.”■ In Activity 65, Utilities – Added the sentence “Utility In Activity 65, Utilities – Added the sentence “Utility

costs may not be charged to any program in which this costs may not be charged to any program in which this activity is not allowable.”activity is not allowable.”

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FY 2008–09 Accounting Manual UpdatesFY 2008–09 Accounting Manual UpdatesChapter 6 (cont.)Chapter 6 (cont.) Section 6 – Object Expenditure CodesSection 6 – Object Expenditure Codes■ Corrected Program 88 and 89 matrices.Corrected Program 88 and 89 matrices.■ Updated guidance for Object 5–Under the list of Updated guidance for Object 5–Under the list of

allowable expenditures added the word “fuel” to allowable expenditures added the word “fuel” to Transportation, Parts, and Lubricants, and added a Transportation, Parts, and Lubricants, and added a new bullet for “Vehicle fuel costs” per Addendum to new bullet for “Vehicle fuel costs” per Addendum to Bulletin No. 025-07.Bulletin No. 025-07.

■ Updated guidance for Object 7–Purchased Services – Updated guidance for Object 7–Purchased Services – Changed Energy Services to “Energy Services (not Changed Energy Services to “Energy Services (not including vehicle fuel). ( See Object 5.)”including vehicle fuel). ( See Object 5.)”

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FY 2008–09 Accounting Manual UpdatesFY 2008–09 Accounting Manual UpdatesChapter 6 (cont.)Chapter 6 (cont.) Section 9 – Capital Projects Fund ExpendituresSection 9 – Capital Projects Fund Expenditures■ Type Code 30, Equipment – Added the paragraph “Motor Type Code 30, Equipment – Added the paragraph “Motor

vehicles licensed to be operated on the road are not charged vehicles licensed to be operated on the road are not charged to the Capital Projects Fund. Pupil transportation vehicles to the Capital Projects Fund. Pupil transportation vehicles are charged to the Transportation Vehicle Fund. All other are charged to the Transportation Vehicle Fund. All other vehicles are charged to the General Fund.”vehicles are charged to the General Fund.”

■ Type Code 32, Additional – Deleted “except motor vehicle” Type Code 32, Additional – Deleted “except motor vehicle” and deleted the sentence “Motor vehicle is defined as any and deleted the sentence “Motor vehicle is defined as any vehicle licensed to be operated on the roadway.”vehicle licensed to be operated on the roadway.”

NOTE: Chapter 6 should be printed in its entirety due to NOTE: Chapter 6 should be printed in its entirety due to pagination changes .pagination changes .

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FY 2008–09 Accounting Manual UpdatesFY 2008–09 Accounting Manual UpdatesChapter 7 – Journal Entries:Chapter 7 – Journal Entries: Multiple changes were made and Section 14, LOCAL Multiple changes were made and Section 14, LOCAL

Journal Entries, was added. Journal Entries, was added.

NOTE: Chapter 7 should be printed in its entirety.NOTE: Chapter 7 should be printed in its entirety.

Chapter 8 – Reporting:Chapter 8 – Reporting: No changes were required.No changes were required.

Chapter 9 – Information Unique to Each Fund and Chapter 9 – Information Unique to Each Fund and Account Group:Account Group:

TOC and Section 4 (ASB Fund) – Changed the guidance TOC and Section 4 (ASB Fund) – Changed the guidance for the optional budgetary general ledger accounts.for the optional budgetary general ledger accounts.

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FY 2008–09 Accounting Manual UpdatesFY 2008–09 Accounting Manual UpdatesChapter 9 (cont.)Chapter 9 (cont.) Section 6 – Debt Service FundSection 6 – Debt Service Fund■ Added guidance for the Transfer of State Forest Revenue Added guidance for the Transfer of State Forest Revenue

from the Debt Service Fund to the Capital Projects Fund from the Debt Service Fund to the Capital Projects Fund per Addendum to Bulletin No. 025-07.per Addendum to Bulletin No. 025-07.

Section 7 – Capital Projects FundSection 7 – Capital Projects Fund■ Added and clarified the guidance for Allowable Added and clarified the guidance for Allowable

Expenditures by Revenue Source.Expenditures by Revenue Source.■ Added guidance for Technology Expenditures and Capital Added guidance for Technology Expenditures and Capital

Projects Fund Transfers per Addendum to Bulletin No. Projects Fund Transfers per Addendum to Bulletin No. 025-07.025-07.

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FY 2008–09 Accounting Manual UpdatesFY 2008–09 Accounting Manual UpdatesChapter 10 – Grant Management:Chapter 10 – Grant Management: Clarified guidance and updated references throughout the Clarified guidance and updated references throughout the

chapter.chapter.

NOTE: This chapter should be printed in its entirety.NOTE: This chapter should be printed in its entirety.

Appendix E–OSPI Bulletins and Memorandums on Appendix E–OSPI Bulletins and Memorandums on Accounting Guidance:Accounting Guidance:

This is a new addition to the Appendices, providing This is a new addition to the Appendices, providing guidance per Addendum to Bulletin No. 025-07.guidance per Addendum to Bulletin No. 025-07.

NOTE: Appendix E should be printed in its entirety.NOTE: Appendix E should be printed in its entirety.

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FY 2008–09 Budget UpdateFY 2008–09 Budget Update

Mike Dooley, CSBOMike Dooley, CSBO

Supervisor, School District/ESD BudgetingSupervisor, School District/ESD Budgeting

(360) 725-6305(360) 725-6305

[email protected] [email protected]

Another SFS update at WASBO....Another SFS update at WASBO....

...this is like déjà vu all over again!!!...this is like déjà vu all over again!!!

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Report DisplayReport Display Budgetary GL Account 905–Other Financing Uses Budgetary GL Account 905–Other Financing Uses

will be removed and replaced with GL Account will be removed and replaced with GL Account 536–Other Financing Uses Transfers Out 536–Other Financing Uses Transfers Out andand GL GL Account 535–Other Financing Uses in all funds Account 535–Other Financing Uses in all funds except ASB.except ASB.

Revenue AccountsRevenue Accounts 4134–Middle School Career and Technical 4134–Middle School Career and Technical

EducationEducation 4175–Professional Development4175–Professional Development

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FY 2008–09 Budget UpdateFY 2008–09 Budget Update ProgramsPrograms

34–Middle School Career and Technical Education34–Middle School Career and Technical Education––StateState

Open Activities: 21, 22, 24, 25, 27, 28, and 29 Open Activities: 21, 22, 24, 25, 27, 28, and 29 75–Professional Development75–Professional Development

Open Activities: 21, 22, 23, 24, 25, 26, 27, and Open Activities: 21, 22, 23, 24, 25, 26, 27, and 2929

EditsEdits Revenue Edit 113–Compare Revenue Account Revenue Edit 113–Compare Revenue Account

3121, F-195 GF, to Revenue Account 3121, F-203 3121, F-195 GF, to Revenue Account 3121, F-203 Output (item #329). Variance = $100Output (item #329). Variance = $100

Master Revenue Edit 300–Include Revenue Code Master Revenue Edit 300–Include Revenue Code 3121 3121

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Budgeted Beginning Fund Balance Review:Budgeted Beginning Fund Balance Review: OSPI will review each district’s budgeted OSPI will review each district’s budgeted

beginning fund balance once the F-196 beginning fund balance once the F-196 information is received.information is received.

The budgeted ending fund balance will be The budgeted ending fund balance will be recalculated based upon the actual ending fund recalculated based upon the actual ending fund balance from the F-196.balance from the F-196.

If the result is a negative fund balance, your If the result is a negative fund balance, your district can expect a request from OSPI to revise district can expect a request from OSPI to revise its budget.its budget.

Your board will have 30 days of receiving notice to Your board will have 30 days of receiving notice to submit a revised budget to OSPI.submit a revised budget to OSPI.

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Budgeting Receivables:Budgeting Receivables: If your district is unable to submit a budget If your district is unable to submit a budget

extension (or budget for that matter) when extension (or budget for that matter) when revenues and fund balance do not exceed revenues and fund balance do not exceed expenditures, it must request in writing to include expenditures, it must request in writing to include receivables, collectible in future periods, to receivables, collectible in future periods, to balance the budget or budget extension.balance the budget or budget extension.

When a district budgets receivables, OSPI places When a district budgets receivables, OSPI places it under binding conditions which is intended to it under binding conditions which is intended to have it recover from its deficit budget situation and have it recover from its deficit budget situation and move to a stable financial position.move to a stable financial position.

This usually places your ESD in an oversight This usually places your ESD in an oversight position of your district’s financial operations.position of your district’s financial operations.

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Budget Extension Reminder:Budget Extension Reminder: We know all of you are busy preparing your new We know all of you are busy preparing your new

year budgets, but don't forget any remaining year budgets, but don't forget any remaining current year budget extensions. August is the final current year budget extensions. August is the final month to file your F-200 budget extensions with month to file your F-200 budget extensions with OSPI. Depending on when you submitted your OSPI. Depending on when you submitted your current year F-200 for approval and when you current year F-200 for approval and when you printed your new year F-195 budget document, printed your new year F-195 budget document, you may need to update your new year budget you may need to update your new year budget with state data after OSPI approval. This will allow with state data after OSPI approval. This will allow your current year budget extension to be your current year budget extension to be accurately displayed in the middle column of your accurately displayed in the middle column of your new year F-195.new year F-195.

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Budget Extension Reminder:Budget Extension Reminder: If your district needs to increase the amount of If your district needs to increase the amount of

current year appropriation, current year appropriation, before incurring before incurring expenditures in excess of current year expenditures in excess of current year appropriation,appropriation, your board of directors must your board of directors must adopt a resolution stating the estimated adopt a resolution stating the estimated amount needed. amount needed. Any appropriation Any appropriation resolution adopted after the current resolution adopted after the current appropriation level has been exceeded appropriation level has been exceeded shall be null and void to the extent that the shall be null and void to the extent that the current appropriation level has been current appropriation level has been exceededexceeded. .

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ABFR Status:ABFR Status: ABFR Handbook is posted on our website at: ABFR Handbook is posted on our website at:

http://www.k12.wa.us/safs/INS/ABF/0809/hb.asp.http://www.k12.wa.us/safs/INS/ABF/0809/hb.asp.

NewNew Chapter 11: Schedule of Expenditures of Chapter 11: Schedule of Expenditures of Federal Awards (SEFA)Federal Awards (SEFA) After SDAAC discussion, SAO and OSPI determined that After SDAAC discussion, SAO and OSPI determined that

the Handbook would be a better fit for SEFA guidance.the Handbook would be a better fit for SEFA guidance. For 2008–09 SEFA guidance will be in both the For 2008–09 SEFA guidance will be in both the

Handbook and SDAM. For 2009–10 SEFA guidance will Handbook and SDAM. For 2009–10 SEFA guidance will be removed from the SDAM.be removed from the SDAM.

SAO will continue to send out the bulletin reminding SAO will continue to send out the bulletin reminding school districts of the due dates and process. school districts of the due dates and process.

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FY 2007–08 F196 UpdateFY 2007–08 F196 Update

Pam PeppersPam Peppers

Supervisor, School District/ESD Financial ReportingSupervisor, School District/ESD Financial Reporting

(360) 725-6304(360) 725-6304


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FY 2007–08 F196 UpdateFY 2007–08 F196 Update Certification Page through Page 8Certification Page through Page 8 No changes.No changes. Page 9 – Statement of Fiduciary Net Assets Trust FundsPage 9 – Statement of Fiduciary Net Assets Trust Funds

Added GL 850, Reserved for Self Insured Risk, in the Added GL 850, Reserved for Self Insured Risk, in the Pension Trust Fund (Other Trust Column), input item Pension Trust Fund (Other Trust Column), input item 3717.3717.

Page 10 – Statement of Changes in Fiduciary Net Assets Page 10 – Statement of Changes in Fiduciary Net Assets Trust FundsTrust Funds Removed Total Investment Income item.Removed Total Investment Income item.

Pages 11 and 12 Pages 11 and 12 No changes.No changes. Pages 13–16 – Revenue and Other Financing SourcesPages 13–16 – Revenue and Other Financing Sources

Added 3121 Special Education–General Apportionment, Added 3121 Special Education–General Apportionment, 4134 Middle School Career and Technical Education, and 4134 Middle School Career and Technical Education, and 4175 Professional Development.4175 Professional Development.

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FY 2007–08 F196 UpdateFY 2007–08 F196 Update Page 17 – Program Activity Object ReportPage 17 – Program Activity Object Report

Added Program 34, Middle School Career and Technical Added Program 34, Middle School Career and Technical Education-State, and Program 75, Professional Education-State, and Program 75, Professional Development-State.Development-State.

Page 18 – Program Matrix ReportPage 18 – Program Matrix Report Added Programs 34 and 75 matrices.Added Programs 34 and 75 matrices.

Page 19 – Index Supplemental Reports and SchedulesPage 19 – Index Supplemental Reports and Schedules No changes.No changes.

Page 20 – Data Requirements for Supplemental ReportsPage 20 – Data Requirements for Supplemental Reports Removed input item 1561 for Certification of Excess Cost Removed input item 1561 for Certification of Excess Cost

Methodology.Methodology.

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FY 2007–08 F196 UpdateFY 2007–08 F196 Update Page 21 – Data Requirements for End of Year Reporting to Page 21 – Data Requirements for End of Year Reporting to

Apportionment and State Recovery RateApportionment and State Recovery Rate Changed the year reference in #2 to July 1, 2007 through Changed the year reference in #2 to July 1, 2007 through

August 31, 2008, for TAP reporting.August 31, 2008, for TAP reporting. Pages 22 and 23Pages 22 and 23

No Changes.No Changes. Pages 24 and 25 – Federal Restricted and Unrestricted Pages 24 and 25 – Federal Restricted and Unrestricted

Indirect RatesIndirect Rates Multiple changes were made to the year references but no Multiple changes were made to the year references but no

changes were made to the calculation.changes were made to the calculation. Page 26 – Resource to Program Expenditure ReportPage 26 – Resource to Program Expenditure Report

Added State, Federal, and Other Resource input item Added State, Federal, and Other Resource input item numbers for Program 34 and Program 75.numbers for Program 34 and Program 75.

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FY 2007–08 F196 UpdateFY 2007–08 F196 Update Pages 27 through 29Pages 27 through 29

No changes.No changes. Page 30 – Special Education Maintenance of EffortPage 30 – Special Education Maintenance of Effort

Added Revenue Accounts 6321 and 3121 to the Actual Added Revenue Accounts 6321 and 3121 to the Actual and Mid Year calculations.and Mid Year calculations.

Revised the notes at the bottom of the page.Revised the notes at the bottom of the page. Page 31 – Preliminary Federal Cross-Cutting Maintenance of Page 31 – Preliminary Federal Cross-Cutting Maintenance of

EffortEffort No changes.No changes.

Page 32 – Preliminary Vocational Education Maintenance of Page 32 – Preliminary Vocational Education Maintenance of EffortEffort

Added Revenue Account 6338 to the calculation in both Added Revenue Account 6338 to the calculation in both columns.columns.

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Financial Reporting UpdateFinancial Reporting Update

The SAFS website (www.k12.wa.us/safs) has two menu The SAFS website (www.k12.wa.us/safs) has two menu picks on the left hand side of the page, Financial History picks on the left hand side of the page, Financial History Reports and Indirect Cost Rates. These menu picks Reports and Indirect Cost Rates. These menu picks were added last year to make access to reports easier.were added last year to make access to reports easier.

Financial History ReportsFinancial History Reports Financial Reporting Summary–The most current year, Financial Reporting Summary–The most current year,

2006-07, is the first summary report on the list. 2006-07, is the first summary report on the list. Section 3 reports are in pdf and MS Excel format.Section 3 reports are in pdf and MS Excel format.

Financial History Reports–Multiple 5 year financial Financial History Reports–Multiple 5 year financial history reports and a 3-Year General Fund history reports and a 3-Year General Fund Expenditure Matrix.Expenditure Matrix.

Apportionment Reports, F-195 Budget, and F-196 Apportionment Reports, F-195 Budget, and F-196 Annual Financial Statements.Annual Financial Statements.

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Maintenance of Effort and Recovery and Maintenance of Effort and Recovery and Carryover TemplatesCarryover Templates

The Federal Cross-Cutting and Special The Federal Cross-Cutting and Special Education MOE tests are complete. The MOE Education MOE tests are complete. The MOE templates have been updated and posted to templates have been updated and posted to our website under Training/Tools at our website under Training/Tools at http://www.k12.wa.us/safs/TT/tt.asp. http://www.k12.wa.us/safs/TT/tt.asp.

Districts are encouraged to access these Districts are encouraged to access these templates and run their own MOE tests for mid templates and run their own MOE tests for mid year and budget purposes.year and budget purposes.

Steve Shish has updated the 2006–07 Steve Shish has updated the 2006–07 Recovery and Carryover Spreadsheet through Recovery and Carryover Spreadsheet through April on our website at April on our website at http://www.k12.wa.us/safs/TT/tt.asp.http://www.k12.wa.us/safs/TT/tt.asp.

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Thank you for comingThank you for coming

Other topics of discussion?Other topics of discussion? Comments?Comments? Questions?Questions?

1 School Financial Services Update Ask questions any time Ask questions any time School Financial Services School Financial Services SAFS System Update.

Documents

accounting manual update

principles of accounting

current systems

budget update fy

accounting guidelines

financial systems

safs systems project

school districtesd accounting