F196 Checklist DRAFT - esd113.org · Web viewOctober 25th – Final date for submission of completed F-196 to the ESD for review. November 1st – Final date for ESD review and

Capital Region ESD 113 - F-196 Checklist Updated 9/2018

1) Annual Financial Statement (F-196) and Data Collection Calendar a. September - EDS system release of F-196 – OSPI will send out an announcement.b. October 25th – Final date for submission of completed F-196 to the ESD for reviewc. November 1st – Final date for ESD review and return to district for signatured. November 8th – Signed cert page due from the district to the ESDe. November 15th – Final signed cert page from the ESD to OSPIf. November 15th – Schedule of Expenditure of Federal Awards (SEFA) due to SAO ($750,000+ equals single audit)g. Mid November – Notes to the Financial Statements due to be available to SAO (Must be completed prior to

Audit)

2) Ongoing Activities Through Out the Yeara. F-197 Balancing – Workbook available in the Business Manager Toolkit under tools

https://www.esd113.org/page/2507 b. Review Bulletins for Grant Award Reporting and Processesc. Complete grant reporting and claiming in EDS

i) Be aware of grant budget extension/revision deadlines and carryover provisions. ii) Be aware of any Accounting Manual Changes

d. Check for potential recovery and carryover of state revenues – OSPI Tools/Formsi) http://k12.wa.us/safs/TT/tools.asp

e. Calculate preliminary Special Education Maintenance of Effort test – OSPI Tools/Formsi) Use the “NEW Special Education Maintenance of Effort Test http://k12.wa.us/safs/TT/tools.asp Keep a copy.

3) Year End Entries and Analysisa. Administrative Budgeting and Financial Reporting Handbook (ABFR), F-196 Section, Chapter VI

http://www.k12.wa.us/SAFS/default.asp under the Instructions on the left side of the screen.b. Begin preparing the Schedule of Expenditures of Federal Awards (SEFA), Chapter XI

i) Administrative Budgeting and Financial Reporting Handbook, SEFA Guidance

http://www.k12.wa.us/SAFS/default.aspii) State Auditor’s Office Guidance for the SEFA. Check their website for the most current Bulletin available.

http://www.sao.wa.gov/local/Pages/SchoolsFinancial.aspx search the word SEFAc. Housekeeping: Balancing categorical (state and federal) program expenditures to funding allocations.

i) Budget Analysis Template: http://www.esd113.org/Page/2507 Business Manager Toolkit/Template & Toolsd. Book standard year end journal entries

i) Accounting Manual, Chapter 7http://k12.wa.us/safs/INS/ACC/1718/am.asp

e. Book revenue and expenditure accrual entries, if applicable.f. Complete To/From Transportation spreadsheet and book journal entries – OSPI Tools/Formsg. Fund Balance Reporting Tool: Review the Tabs and complete those that apply to your District.

Instructions provided on the first tab and on each GL tab. OSPI – Tools/Formshttp://k12.wa.us/safs/TT/tools.asp

4) WESPaC Year End Processes and UtilitiesWSIPC Guide to Fiscal Year End

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http://k12.wa.us/safs/TT/tools.asp

http://k12.wa.us/safs/INS/ACC/1718/am.asp

http://www.esd113.org/Page/2507

http://www.sao.wa.gov/local/Pages/SchoolsFinancial.aspx

http://www.k12.wa.us/SAFS/default.asp



https://www.esd113.org/page/2507


WESPaC Account Management—Cross Walk User’s Guide WESPaC Account Management—Equity Summary Account Management (ESAM)

Process and Utilities Guides are available on WSIPC “SharePoint” or contact CRISI Fiscal Coordinators: [email protected]

5) F-196 Processing in EDSAfter logging in, in the SFS applications, click on the F-196 Tab a. Manual input pages to completeb. Use the SAFS F-196 User Manual – EDS- SAFS- Info Centerc. Utilize Resource to Program Expenditure spreadsheet tool under “Year End F-196 Preparation”

6) Submitting the F-196 to the ESD for reviewa. Send an e-mail to all School Fiscal Services staff notifying us that the file is ready for reviewb. Submit: 1) explanation of edits, 2) RPE (Resource to Program Expenditures) template and 3) F-197 Balancing

spreadsheets as of August for all funds.c. If applicable, submit letters explaining negative fund balance or expenditures exceeding budget authorityd. If applicable, a copy of the letter from The Washington State Board of Education approving a waiver from the

basic education program requirement of a minimum 180-day school year.

7) Post F-196 Activitiesa. Finalize the Schedule of Expenditures of Federal Awards (SEFA)

i) Administrative Budgeting and Financial Reporting Handbook, SEFA Guidance

iii) State Auditor’s Office Guidance will be available in September/October; It is emailed to business managers from SAO. Be sure your email is on their list.

b. Notes to Financial Statements –Now posted in the ABFR Handbook - Use the most current format available i) Cash basis – Select if using cash method of accountingii) F-196 Basis (Modified Accrual) – Districts with over 1,000 FTE must use Modified Accrualiii) THE PENSION REPORTING TOOL WILL BE POSTED ON THE OSPI WEBSITE

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mailto:[email protected]


ONGOING ACTIVITIES

THROUGHOUT THE YEAR

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F-197 Balancing Workbook – Instructions & Templates

You can find the balancing workbook on the CR ESD 113 website under Programs & Services/Fiscal Services/Business Manager Toolkit/Templates and Tools http://www.esd113.org/

This spreadsheet is used to reconcile the difference between the County Treasurer’s cash increases and cash decreases against the districts stated revenues and expenditures.

Note: If you have ending accrual balances, you should have documentation and understanding of what these balances represent.

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http://www.esd113.org/


Complete grant reporting and claiming in EDS – My Applications - Grants Claim System

Be aware of grant budget extension deadlines and carryover provisions:

GRANTS MANAGEMENT BULLETIN (Check current year for updated bulletins):

The following table lists the federal programs that allow carryover:

CFDA C/O %

PROGRAM NUMBER ALLOWED

21st Century Community Learning Centers 84.287C 5%

Mathematics and Science Partnerships 84.366B 10%

REAP Flexibility and Accountability 84.367A 100%

Rural and Low-Income Schools 84.358B 100%

Special Education IDEA-B, Sections 611 & 619 CSA 84.027A/84.173A 10%

Special Education IDEA-B, Sections 611 & 619 Flow-Through 84.027A/84.173A 100%

Title I, Part A 84.010A 15%

Title I, Part D Education Advocate, CSA 84.010A 40%

Title I, Part D Health Services Project, CSA 84.010A 40%

Title I, Part D Neglected and Delinquent – Local 84.010A 40%

Title I, Part D Neglected and Delinquent – State 84.013A 40%

Title II, Part A Teacher & Principal Training & Recruiting 84.367A 100%

Title III, Immigrant 84.365A 100%

Title III, LEP 84.365A 100%

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If you need additional information, please review the iGrants profile page for each program and/or contact the program supervisor. Be sure to check the Budget Revision Deadline on the profile page for each grant as deadline dates may vary.

Sub-grantees submit claims through the Education Data System (EDS) Grants Claim System automated expenditure reporting process. Monthly claims are due by 4:30 p.m. on the following dates in order to be reimbursed at month end. If this deadline is missed, reimbursement will not occur until the end of the next month a claim is submitted by the cutoff date.

September 20,2016 February 15, 2017 July 19, 2017October 19,2016 March 21, 2017 August 21, 2017November 16, 2016 April 19, 2017 September 19, 2017 December 19, 2016 May 18, 2017 October 19, 2017January 19, 2017 June 20, 2017 November 16, 2017

Go to the OSPI/School Apportionment & Financial Services webpage to access the Tools and Forms shown below:

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Recovery and Carryover-OSPI Tools/Forms

http://www.k12.wa.us/safs/TT/tools.asp - Check for updates through August or manually update district allocations on the "Alloc." tab.

This spreadsheet is to assist in calculating potential recovery of state revenues. Complete the yellow cells to report your total expenditures per program.

WESPaC Reports: Financial Mgmt. – Account Mgmt. – Reporting – Revenue/Expense Summary:

Revenue by Source Detail

Expenditures by Program Summary

Note: If any potential recovery is calculated, that total should be booked as a liability for modified accrual basis districts, or as a reserve of fund balance for cash basis districts.

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http://www.k12.wa.us/safs/TT/tools.asp


Modified Accrual Basis: DR Revenue, CR 630 Due to Other Governments

Cash Basis: DR 890, CR 821 Restricted for Carryover of Restricted Revenue

Worksheet for Estimating 2009-10 State Recoveries and CarryoverSelect district, then enter amounts in cells B13 through B30 to calculate estimated recoveries.

Click Arrow & Select District => 23042 SOUTHSIDE

23042

2009-10 Estimated State Recoveries and Carryover using Allocations as of August 2010

23042 SOUTHSIDE SCHOOL DISTRICT

ENTER DATA HERE SUMMARY OF ESTIMATED AMOUNTSDirect Expenditures: Program 21 Special Ed $0.00 Recovery Carryover Program 31 Vocational $0.00 Program 55 LAP $0.00 Special Education ($121,140.36) $11,773.39 Program 65 Bilingual $0.00 LAP ($20,368.24) $2,263.14 Program 74 Highly Capable $0.00 Bilingual $0.00 Program 99 Transportation $0.00 Highly Capable ($1,964.19) Program 26 State Institution. $0.00 Transportation ($52,951.55) Program 56 State Institution $0.00 Vocational $0.00 $0.00Fire District Payment $0.00 State Institutions Prog 26 $0.00 $0.00Transfers to Transp. Vehicle Fund $0.00 State Institutions Prog 56 $0.00 $0.00Deductible Revenues Fire District ($273.06) Revenue 1400 Local In-lieu of Taxes $0.00 Revenue 1600 County Admin Forests $0.00 Report 1191 District F-196 Adjustment Revenue 3600 State Forests $0.00 Deductible Revenue - 1400 $0.00 $0.00 $0.00 Revenue 5400 Federal In-lieu of Taxes $0.00 Deductible Revenue - 1600 $0.00 $0.00 $0.00Revenues from Other School Districts Deductible Revenue - 3600 $0.00 $0.00 $0.00 Revenue 7121 Special Ed $0.00 Deductible Revenue - 5400 $0.00 $0.00 $0.00 Revenue 7199 Transportation $0.00

SPECIAL EDUCATION PROGRAM 21 LAP PROGRAM 55A. Allocation $117,733.88 A. Allocation $22,631.38B. Prior Year Carryover $0.00 B. Prior Year Carryover $0.00C. Direct Expenditures $0.00 C. Direct Expenditures $0.00D. Account 3121 Allotment $12,381.62 D. Recovery Rate 12.96%E. Recovery Rate 22.6% E. (C * (1 + D)) $0.00F. ((C - D) * (1 + E)) -$15,179.87 F. Lesser of A or (E - B) $0.00G. Revenue 7121 $0.00 G. Carryover :H. (F - G) -$15,179.87 (A - F, max. A * .1) $2,263.14I. Lesser of A or (H - B) -$15,179.87 H. Recovery (F + G - A) ($20,368.24)J . Carryover : (A - I, max. A * .1) $11,773.39K. Recovery (I + J - A) ($121,140.36)

BILINGUAL PROGRAM 65 HIGHLY CAPABLE PROGRAM 74A. Allocation $0.00 A. Allocation $1,964.19B. Direct Expenditures $0.00 B. Direct Expenditures $0.00C. Recovery Rate 22.6% C. Recovery Rate 22.6%D. (B * (1 + C)) $0.00 D. (B * (1 + C)) $0.00E. Lesser of A or D $0.00 E. Lesser of A or D $0.00F. Recovery (E - A) $0.00 F. Recovery (E - A) ($1,964.19)

TRANSPORTATION PROGRAM 99 STATE INSTITUTIONS PROGRAM 26A. Allocation $52,951.55 A. Allocation $0.00B. Direct Expenditures $0.00 B. Prior Year Carryover $0.00C. Recovery Rate 22.6% C. Direct Expenditures $0.00D. (B * (1 + C)) $0.00 D. Indirect Allocation $0.00E. Transfers to TVF $0.00 E. (C + D) $0.00

Special Education Maintenance of Effort - OSPI Tools/Forms


*** THERE IS A NEW SPECIAL EDUCATION MAINTENANCE OF EFFORT TEST

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The actual F-196 MOE test is calculated in the EDS F-196 document. From the EDS F-196 menu, select Print Report, then select the Preliminary Special Education Maintenance of Effort.

This page calculates the four part MOE test for the current year. Passing ONE of the four tests is necessary to pass maintenance of effort.

1. Aggregate test2. Per Pupil test3. Local Aggregate test4. Local Per Pupil test

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YEAR END ENTRIES

& ANALYSIS

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Administrative Budgeting and Financial Reporting Handbook (ABFR), F-196 Section

Book standard year-end journal entries

GENERALLEDGER SUBSIDIARY ACCOUNTS DEBIT CREDIT

explanation:

Commodities530 9800-42-5000-LLL x 960 9800-69-6998-LLL x


explanation:

Special Ed Coops530 2400-29-7000-LLL x 960 2400-63-6324-LLL x


explanation:

Transportation To/From530 0100-27-0000-LLL x 530 0100-28-0000-LLL x530 9900-59-1000-LLL x

Book revenue and expenditure modified accrual entries, if applicable.

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Tips on Modified Accrual Basis of Accounting

Districts with under 1,000 student FTE for the preceding year may report on a cash basis, but are encouraged to use modified accrual accounting. Districts that elect modified accrual basis, and those with greater than 1,000 student FTE must use the modified accrual basis of accounting to prepare their F-196 Annual Financial Statements. Once the method of accounting has been filed and approved by OSPI, it cannot be changed.

Does your district use the modified accrual basis of accounting?

If you are unsure whether your district has elected to use the modified accrual basis, refer to the F-195 Budget Certification page, item C, “the budget is prepared on the modified accrual basis of accounting pursuant to RCW 28A.505.020”. A district must use the modified accrual basis of accounting to utilize accrual entries.

EXAMPLES OF ACCRUAL ENTRIESRevenues

Revenues earned in the current year (August) for which payment will not be received until the following year (September) should be accrued.

Step 1: Accrue Revenue – Input journal entry to recognize revenue in the current year (August) and a receivable account, such as Due from Other Governmental Units or Accounts Receivable. Accounting: DR 330/340, CR 960

Step 2: Reverse Accrual –Reverse the journal entry as accrued revenues are received. Post the reversing entry in the new year.

After accruals are reversed, review your receivable GL accounts. If you have any remaining balances, you should review to understand what those balances represent. Are these viable revenues? Did actual receipts differ from estimates?

Note: Be very careful to reverse the accrued revenues in September. Once the accrued revenues are reversed, you may post revenues in the current year as usual (see above examples). If these accruals are not reversed in the new year the receivable accounts (Asset) are overstated which also results in an overstated Fund Balance.Expenditures

Example A – Utility payments

Invoices need to be entered to recognize the expenditure in the current year (August), but will not be paid until the following year (September). In this scenario GL 601 Accounts Payable is utilized, as is done for normal invoice processing.

Step 1: Invoice Entry – Invoices are entered with the default Accrual Code of 601, and posted to the current year (August). Accounting: DR 530, CR 601

Step 2: Check Register – The check register process is run as usual in the month the warrants are issued (September). Accounting: DR 601, CR 241

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Example B – Goods or services purchased that will not be consumed in the current year

Invoices need to be entered to recognize the expenditure in the following year (September), but will be paid in the current year (August). In this scenario GL 430 Prepaid Items is utilized. (Screen shot below.)

Step 1: Invoice Entry – Invoices are entered selecting the Accrual Code of 430 (Prepaid Items), and are posted to the following year (September). Accounting: DR 530, CR 430

Step 2: Check Register – The check register process is run as usual in the month the warrants are issued (August). Accounting: DR 430, CR 241

Note: Check registers always post to the month in which the warrants are issued.

In Summary

1. I want to post ahead to the following year (it’s August and booking it for next year).a. Post the invoices to September.b. If it is a prepaid item, select the Accrual Summary Account 430.c. Checks are always posted in the same month they are issued.

2. I want to post back to the preceding year (it’s September and booking it for the previous year).a. Post the invoices to August.b. Checks are always posted in the same month they are issued.

Prepaid ItemsGenerally, prepaid items refer to services to be provided (consumed) in a future fiscal period but for which payment has been made in a prior fiscal period. Expenditures of these items are prorated to the period during which the services were provided. The value of tangible materials acquired for future fiscal period consumption may be debited to prepaid items when timing of the expenditure is relevant

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to the proper recognition of expenditures. This situation arises primarily at the end of one fiscal period and the beginning of another and generally involves districts using the periodic method of inventory.2015-16 Accounting Manual, Chapter 3- Accounting Guidelines 3-17

Modified Accrual Basis. The accrual basis of accounting adapted to the governmental fund-type measurement focus. Under it, revenues and other financial resource increments (e.g., bond issue proceeds) are recognized when they become susceptible to accrual, which is when they become both “measurable” and “available to finance expenditures of the current period.” “Available” means collectable in the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used and (2) prepaid insurance and similar items that may be considered expenditures either when paid or when consumed. All governmental type funds are accounted for using the modified accrual basis of accounting. An exception to this method is when a school district with 1,000 or less full-time equivalent students makes an election to use the cash basis of accounting: 2015-16 Accounting Manual, Appendix A-Glossary of Terms A-37

More Examples of Accrual Entries

Revenues:

TAXES RECEIVABLE-

Recognize outstanding property tax as of August 31

POST TO AUGUST

REVERSE IN SEPTEMBER

DUE FROM OTHER GOVT UNTS (GL 330)/ACCOUNTS RECEIVABLE (GL 340)

Revenues earned in August, but not received until September; i.e. late grant claims (330)

POST TO AUGUST

POST TO SEPTEMBER

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GENERAL LEDGER

SUBSIDIARY ACCOUNTS DESCRIPTION DEBIT CREDIT

310 Taxes Receivable $ 1,000.00 760 Unavailable Revenue TR $ 1,000.00

GENERAL LEDGER


760 Unavailable Revenue TR $ 1,000.00 310 Taxes Receivable $ 1,000.00

GENERAL LEDGER


330 Due from Other Govt. $ 500.00 960 Yes Revenue $ 500.00

GENERAL LEDGER


230 Cash on Hand $ 500.00 330 Due from Other Govt. $ 500.00


UNAVAILABLE INFLOWS OF REVENUE (GL 750)

Revenues received in August, but not available to use until September; i.e.: tuition, lunch money

POST TO AUGUST

POST TO SEPTEMBER

Expenditures:

PREPAID ITEMS

Items paid for in August, but recognized in September. This can be processed through the AP system.

POST TO AUGUST

Checks issued this month

POST TO SEPTEMBERInvoices recognized

INVOICES REDOGNIZED IN AUGUST, BUT NOT PAID UNTIL SEPTEMBER

Utility payments and other services, supplies and materials. This can be processed through the AP system.

POST TO AUGUSTInvoice is posted to August.

POST TO SEPTEMBER

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GENERAL LEDGER


230 Cash on Hand $ 500.00 750 Unavailable Revenue $ 500.00

GENERAL LEDGER


750 Unavailable Revenue $ 500.00 960 Yes Revenue $ 500.00

GENERAL

LEDGERSUBSIDIARY ACCOUNTS DESCRIPTION DEBIT CREDIT

430 Prepaid Items $ 1,000.00 241 Warrants Outstanding $ 1,000.00

GENERAL


530 Yes Expenditures $ 1,000.00 430 Prepaid Items $ 1,000.00

GENERAL


530 Yes Expenditures $ 500.00 601 Accounts Payable $ 500.00 GENERA

L LEDGER


601 Accounts Payable $ 500.00 241 Warrants Outstanding $ 500.00


Check Register processed in September

Complete To/From Transportation spreadsheet and book journal entries

Long Method Template:

Short Method Template:

Per Pupil Inflator 4.00%Diesel Inflator 4.00%Gas Inflator 4.00%

Use Current Year Expenditures1 Program 99 Non-Core Costs to be Allocated

1a Activity 29 Pmts to School Districts - Allocable costs within this activity -$ -$

1b Activity 52 Operations Total 53,870.32 56,025.13 1c Less Activity 52 Object 8 Travel - Enter as negative - - 1d Activity 53 Maintenance Total 6,417.04 6,673.72 1e Sub-Total Program 99 Non-Core Costs to Allocate 60,287.36$ 62,698.85$

2 Subtract any non-student transportation costs that are in 1e at this point. Enter as a negative number. -

Example: Non-student transportation motor pool costs, grounds equipment maintenance. These costs should have been charged to the correct program initially or moved via journal entry (maintaining object codes). They should not be moved via the debit/credit transfer process. They need to be moved so the total to-and-from cost equals program 99.

3 Total Program 99 Non-Core Costs to be Allocated Line 1e + Line 2 60,287.36$ 62,698.85$ These are the total non-core costs; the costs that include to-and-from and non-to-and-from.

4 Total transportation milesUse the Current Year Mileage Report. 20,336.00 20,336.00

5 To-and-From milesUse the Current Year Mileage Report. 19,293.00 19,293.00

6 % of To-and-From miles (Line 5 / Line 4) 94.87% 94.87%

7 Allocated To-andFrom Costs Line 3 * Line 6 57,195.32$ 59,483.13$

8Costs to be moved to non-transportation programs through the debit/credit process. Line 3 - Line 7 3,092.04$ 3,215.72$

With Inflation

Split Between State-Funded and Non-State-Funded TransportationShort Method Template for School Year 2009-10

This 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. After the costs in line 8 are moved, the remaining balance amount in Program 99 represents state-funded (to-from) costs.

This method is optional and is used to determine the break out of costs for non-state-funded transportation. When used, it is applied by a district at year-end using bus milegage from the current year Mileage Report and current year expenditures. For example, the 2008-09 year-end calculation uses the 2008-09

Mileage Report and 2008-09 expenditures from the F-196. This template is used by districts that do not charge the costs of activity (non-state-funded) transportation throughout the school year. Class 1 districts 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.

Enter Amounts in Yellow (Shaded) Cells

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WESPaC YEAR END PROCESSES

& UTILITIES

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WSIPC Guide to Fiscal Year End

WESPaC Account Management - Cross Walk User’s Guide

Note: Both of the clone processes only need to be completed once. This would generally be done at budget time. The remaining pink icons are completed in ascending order. Also be sure to complete the ‘Crosswalk Accounts with Mismatched Dimensions’ even though it’s not necessary to do so in order to create an extract. This report will display accounts that are cross-walked to a different program, activity or object. These may or may not be correct, but should be reviewed.

WESPaC Account Management – Equity Summary Account Management (ESAM)

WSIPC has already cloned the Equity Summary Accounts with a suggested rule set for 2015-16. This was completed for districts due to the new Equity GL accounts added in the new year. Most districts will not need to modify this suggested rule set.

The final steps of ‘Validate Equity Summary Accounts’ and ‘Build Equity Summary Accounts’ are likely all you will need to do to establish the ESAM rules for 2015-16. If you need further assistance with this step, please contact the CRISC: [email protected]

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Documents are now posted on WSIPC’s SharePoint Portal under Capital Regional ISC Training Materials. This SharePoint site contains only documents created by ESD. Please contact Educational Service District 113 Capital Regional ISC staff for assistance: [email protected].

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F-196 PROCESSING IN EDS

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Education Data System (EDS)

EDS Info Center has User Manuals for each application in the Education Data System

MANUAL INPUT PAGES

If less than 180, submit to ESD the waiver letter. Do not deduct emergency waiver days.

Ending outstanding voted and non voted bonds should match the amounts on the Treasurer’s statement for August.

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Compensated absenses - The WESPaC Vacation/Sick Leave Liability Report can be run from Human Resources – Report Options – Quick Pick Reports. Be sure to run this report before you front load/allocate new year leave accruals. Add link.

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A spreadsheet tool—Resource to Program Expenditure Report—is available at apon request to assist with calculating these state, federal and other resources, to simplify data entry. The amount in Program 21, Other Resources, populates the Special Ed Maintenance of Effort. BE SURE TO CHECK AND MAKE SURE THAT THE FUNDING IS BEING REPRESENTED THE WAY YOU INTEND. For assistance with EDS F-196, please contact School Fiscal Services staff – April Kaech: [email protected] ; 360-464-6759 or Julie Rupe: [email protected]; 360-464-6750.

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