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ADMINISTRATIVE BUDGETING -AND-

FINANCIAL REPORTING HANDBOOK Dr. Terry Bergeson State Superintendent of Public Instruction

Michael L. Bigelow Assistant Superintendent Budget and School Business Services

Allen H. Jones Director School Apportionment and Financial Services

Ronald O. Stead Director School Financial Services

Lori Varela, Mike Dooley, Petrea Stoddard, Steve Shish, Calvin W. Brodie and Ross Bunda School Apportionment and Financial Services This material is available in alternative format upon request. Contact School Apportionment and Financial Services, (360) 753-3584, TTY (360) 664-3631. The Office of Superintendent of Public Instruction complies with all federal and state rules and regulations and does not discriminate on the basis of race, color, national origin, sex, disability, age, or marital status. June 2000

INTRODUCTION Welcome to the Administrative Budgeting and Financial Reporting Handbook for school districts! The handbook was developed to provide local school districts, educational service districts, and other users with a reference manual and working documents for those policies and procedures relating to the Office of Superintendent of Public Instruction (OSPI) School Apportionment and Financial Services (SAFS). The handbook includes those prescribed policies and procedures for the F-195 School District Budget, F-200 School District Budget Extension, F-196 School District Annual Financial Report, F-197 County Treasurer’s Report, and F-198 Budget Status Report processes, as well as other processes under the responsibility of SAFS. The handbook also includes information related to SAFS systems and processes, which assist school districts in the preparation of their state-level reports. SAFS receives an extensive number of calls and correspondence requesting additional instruction or information. This publication is intended to respond to many of those inquiries. The handbook will be updated each spring. Bulletins with updates to the ensuing fiscal year processes will include only those pages changed from the previous year. In addition to the benefits of providing our clientele with a centralized location for information necessary to assist them with their state-level reporting responsibilities, other benefits include more timely release of system updates and a significant reduction in staff time, printing, and mailing costs realized by this agency. SAFS hopes you find this publication helpful. We encourage your comments and suggestions. Please use the handbook suggestion form, contact us at (360) 753-3584, or e-mail us at [email protected] if you have any questions or need additional information. The agency TTY number is (360) 664-3631. The handbook is also available on the OSPI SAFS site at http://www.k12.wa.us/safs/.

TABLE OF CONTENTS

CHAPTER

SECTION

CHAPTER I: BUDGET DOCUMENT Contents Budget Document Budget Calendar Resolution of Fixing and Adopting the Budget Frequently Asked Questions With Answers Form F-195 with Item Numbers Edits

PAGE(S)

F-195 F-195 F-195 F-195 F-195 F-195 F-195

Index Intro 1 2 3 4 5

CHAPTER II: BUDGET PREPARATION Contents Budget Preparation—Introduction Changes for 2000-2001 Budgets Revenue Account Summary Form F-203 Estimates for State Revenues State Apportionment Payment Information Indirect Cost Limits and Recoveries Salary Information Employee Health and Benefit Rates School Finance Resource People by Subject Excess Cost Accounting for Special Education

BUD PREP BUD PREP BUD PREP BUD PREP BUD PREP BUD PREP BUD PREP BUD PREP BUD PREP BUD PREP BUD PREP

Index Intro 1 2 3 4 5 6 7 8 9

CHAPTER III: BUDGET EXTENSION DOCUMENT Contents Budget Extension Document Budget Extension Calendar Resolution of Budget Extension Frequently Asked Questions with Answers Form F-200 with Item Numbers Budget Extension Edits

F-200 F-200 F-200 F-200 F-200 F-200 F-200

Inde Intro 1 2 3 4 5

CHAPTER IV: BUDGET STATUS REPORT Contents Budget Status Report Form F-198 Budget Status Report

F-198 F-198 F-198

Index Intro 1

1 1 1–5

CHAPTER V: COUNTY TREASURER’S REPORT Contents County Treasurer’s Report Form F-197 (Includes Item Numbers) F-197 Item Number Dictionary F-197 File Account Logic

F-197 F-197 F-197 F-197 F-197

Index Intro 1 2 3

1 1 1–6 1–2 1–12

1 1 1 1 1–2 Refer to TOC 1–20

1 1–2 1–3 1–22 1–24 1–5 1–13 1–11 1–3 1–2 1-4

1 1 1 1 1–2 Refer to TOC 1

TABLE OF CONTENTS

CHAPTER

SECTION

F-196 F-196 F-196 F-196 F-196 F-196 F-196 F-196 F-196 F-196

Index Intro 1 2 3 4 5 6 7 8

BUD REC BUD REC BUD REC BUD REC

Index Intro 1 2

1 1–2 1 1–2

CHAPTER VIII: APPORTIONMENT ADVANCES AND REDIRECTIONS Contents APPORT Index Apportionment Advances and Redirections APPORT Intro Apportionment Advances and Recaptures APPORT 1 Petition for Emergency Apportionment Advance APPORT 2 Sample OSPI Response for Advance APPORT 3 Sample OSPI Recapture Letter APPORT 4 Apportionment Redirections (Transfers) APPORT 5 Request for Apportionment Redirection APPORT 6 Sample OSPI Response for Redirection APPORT 7

1 1 1 1–2 1–2 1–2 1 1 1

CHAPTER IX: MAINTENANCE OF EFFORT Contents Introduction

MOE MOE

Index Intro

1 1–3

CHAPTER X: WARRANT PROCESSING Contents Warrant Processing Sample School District Letter Sample School District Board Resolution Sample OSPI Response

WARRANT WARRANT WARRANT WARRANT WARRANT

Index Intro 1 2 3

1 1 1 1 1

APPDX APPDX APPDX APPDX APPDX

Index 1 2 3 4

1 1 1 1–7 1–23

CHAPTER VI: ANNUAL FINANCIAL STATEMENTS Contents F-196 Introduction Calendar Frequently Asked Questions with Answers Report Contents Form F-196 with Item Numbers Edits for F-196 (Not used at this time) (Not used at this time) Part III Document Schedules A–L CHAPTER VII: BUDGETING RECEIVABLES Contents Budgeting Receivables Sample School District Resolution Sample OSPI Response

APPENDIX Contents Suggestion Form Valid Program/Activity/Object Combinations Budgeting Duty Code Listings Item Number Dictionary

PAGE(S) 1 1 1 1–2 1 Certification-30 Refer to Index

1–15

CHAPTER I: BUDGET DOCUMENT CONTENTS

SECTION

PAGE(S)

Budget Document

Intro

1

Budget Calendar

1

1

Resolution of Fixing and Adopting the Budget

2

1

Frequently Asked Questions With Answers

3

1–2

Form F-195 with Item Numbers

4

Edits

5

Effective Date 9/1/99

Supersedes NEW

Form

Chapter F-195

Section INDEX

Refer to TOC 1–20

Page 1

BUDGET DOCUMENT STATUTORY CITATION: RCW 28A.505.010 through RCW 28A.505.150 WAC 392-123-053 through 392-123-070 WAC 392-123-078 and 392-123-079 PURPOSE: Form F-195 is the official school district budget document and must be filed with the Office of Superintendent of Public Instruction (OSPI). All school districts must prepare, adopt, and file their budgets in the format prescribed in this section of the handbook and be in accordance with the Accounting Manual for Public School Districts in the State of Washington. The budget shall include estimated revenues, estimated expenditures, and estimated fund balances for each fund. These data are to be compared with prior year actuals and the current year’s budget. Budgets not in compliance with Form F-195 must be resubmitted in whole or in part. The budget shall also include total salary amounts and full-time equivalents. The high, low, and average annual salaries must be displayed by each job classification within each activity of each program. The districts must maintain and file district salary schedules for certificated and classified staff. Each school district is required to submit the budget to their educational service district (ESD) for review and comment. School districts and ESDs can print all budget pages (Form F-195) from the Washington School Information Processing Cooperative (WSIPC) computer system. Each second class school district is required to submit the approved budget to their ESD for review, alteration and approval. Each first class school district is required to file the approved budget with their ESD. ESDs are required to review the adopted budget for each school district and must create and print each document from WSIPC’s F-195 OSPI budget computer menu suboption entitled “FINAL F-195 AND F-203 PRINT/LOCK OPTION.” This option will print and lock the adopted budget for each school district. When the approved budget for each school district passes the ESD’s review process, the ESD will forward ONLY three copies of the budget certification page with appropriate signatures and dates to OSPI School Financial Services. The remaining sections of the F-195 document will be transmitted electronically to OSPI. The budget calendar must be reviewed and followed since all budget analysis will be done electronically. OSPI will perform a final review of the approved budget for each school district before filing and/or approval. The budget certification page will be signed by OSPI and two copies will be returned to the ESD as official notification of filing and/or approval. The ESD will then forward a signed budget certification page to the school district.

Effective Date 9/1/99

Supersedes 9/1/97

Form

Chapter F-195

Section Intro

Page 1

BUDGET CALENDAR F-195 SCHOOL DISTRICT BUDGET STATUTORY CITATION: RCW 28A.505.040 through 28A.505080, WAC 392-123-054 PURPOSE: This section provides the schedule for preparation, adoption, and filing of the F-195 school district budget. RCW 28A.505.040 through 28A.505.080 (WAC 392-123-054) specifies the time schedule for preparation, adoption, filing, and review of budgets. A summary of the time schedule is displayed below. (NOTE: If a due date falls on a weekend or holiday, the due date becomes the next working day.) Final Action Date

First Class Districts

Second Class Districts

July 10

Final date to prepare budget.

Final date to prepare budget.

Final date to have copies of budget available to public.

Final date to have copies of budget available to public.

Final date to forward budget to ESD for review and comment.

Final date to forward budget to ESD for review and comment.

August 1

Final date for adoption of budget.

August 3

Final date to forward adopted budget to ESD for review, alteration, and approval.

August 31

Final date for adoption of budget.

September 3

Final date for filing budget with ESD.

September 10

Last date for ESD to file with OSPI.

Effective Date 9/1/97

Supersedes 9/1/96

Form

Final date for budget review committee to approve budgets.

Chapter F-195

Final date for the OSPI to return a copy of the approved budget to the local school district.

Section 1

Page 1

RESOLUTION OF FIXING AND ADOPTING THE BUDGET (SAMPLE BOARD RESOLUTION) SCHOOL DISTRICT NO. ____ RESOLUTION NUMBER _____ WHEREAS,

WAC 392-123-054 requires that the board of directors of every school district meet for the purpose of fixing and adopting the budget of the district for the ensuing fiscal year.

WHEREAS,

a public notice was published announcing that on ___________, 19 ____, the Board of Directors of ____________________ School District No. _____, ___________ County, Washington, would meet in public meeting for the purpose of fixing and adopting the 19___ Fiscal Budget of the district.

WHEREAS,

pursuant to RCW 28A.150.270 and WAC 392-121-445 the Board of Directors is executing a resolution as part of this budget hearing requesting approval for operating transfers from the General Fund to the Debt Service Fund and/or the Capital Projects Fund up to the amount of $___________ and for the month(s) of ____________; and

THEREFORE, BE IT RESOLVED the Board of Directors of _______________________ School District, _______________ County, Washington, has determined that the final appropriation level of expenditures for each fund in 19_____ will be as follows: APPROPRIATION LEVEL

APPROVED

A. General Fund

$

B. Transportation Vehicle Fund

$

C. Capital Projects Fund

$

D. Debt Service Fund

$

E. Associated Student Body Fund

$

by the Board of Directors of __________________________School District No. ______, ______________________ County, Washington, in a special meeting thereof held on the ____ day of ___________________, 19_____ .

ATTEST: Secretary to the Board _________________________________ Chairperson

________________________________ Director

_________________________________ Director

________________________________ Director

_________________________________ Director

________________________________ Director

Effective Date 9/1/97

Supersedes New

Form

Chapter F-195

Section 2

Page 1

FREQUENTLY ASKED QUESTIONS WITH ANSWERS

Q. A.

What do I do when I have run my reports and the totals do not appear to be correct? Request edit option (usually option 2) of each system.

Q. A.

What do I do when I request the report and I get last year's data? The district must create its files for the year at the 1SPI level.

Q. A.

My printer does not paginate correctly? Contact your WSIPC fiscal coordinator.

Q.

I entered the correct levy and/or bond information for the levy revenue worksheet pages, but I still get an edit saying the amount does not equal OSPI data. Why? The ESD fiscal officer or ESD staff should enter all levy data in the school district's file at the ESD level. The district then needs to request the update with state data option at the 1SPI level (usually option 2) and request index 7.

A.

Q. A.

What should I do when I run my edits and receive an invalid record or zero record in header message? Call School Financial Services.

Q. A.

Why does my enrollment for the first column appear to be incorrect? This is an annual average amount and any manual corrections submitted to OSPI are not taken into account.

Q.

I have enrollment and revenue data in my budget. Why am I still getting revenue edits? Review your F-203 input and run the F-203 edits. Then rerun the F-195 revenue edits.

A.

Q.

A.

Q. A.

I submitted a budget extension that has been approved/filed by the ESD and OSPI. The extension prints at the ESD level, but not in the middle column of next year's budget at the 1SPI level. Why? The district must request the update with state data option (usually option 2) and request the current budget year. Why are the budgeting duty codes different than the S-275 duty codes? School Financial Services allows flexibility in the budgeting duty codes providing more duty codes, such as 001-005. While OSPI tries to coordinate these two processes, the timelines are so different that new duty codes are added to the S-275 process after the budgeting system is developed and completed.

Effective Date 9/1/97

Supersedes New

Form

Chapter F-195

Section 3

Page 1

FREQUENTLY ASKED QUESTIONS WITH ANSWERS (continued)

Q.

A. Q. A.

I requested the final lock and print option and discovered a problem. When I go into the input option is says that the file is locked for further input. What should I do to be able to make changes? Call School Financial Services and we will unlock the file. I used the F-203 X option in my initial budget preparation. May I continue to use these revenue estimates for the approval process? Yes, but the district must enter necessary enrollment and other data in the new F-203 system to ensure apportionment payments for September through December. The district is also encouraged to review Revenue edit 300.

Q. A.

Do I need to submit salary schedules to OSPI? No, but these schedules must be on file at the district and available to the public and OSPI.

Q. A.

Do I need to submit all the pages of the budget to OSPI? No, OSPI requires only the budget Certification page. OSPI staff will review all other information online.

Q. A.

I only received one copy of the handbook and have different staff working on different processes. How do I obtain more copies? You may make photocopies of the handbook. It is also posted at the School Financial Services web site. You may e-mail or call School Financial Services to receive additional hardcopies or a copy on disk.

Q. A.

When will the F-203 X option be available? The F-203 X option is normally released at the end of October.

Q. A.

What are the F-195 system timelines? OSPI School Financial Services provides WSIPC documentation in January, the system is programmed and tested January through March. School Financial Services generally releases the system in April or May, depending on legislative timelines.

Effective Date 9/1/97

Supersedes New

Form

Chapter F-195

Section 3

Page 2

TABLE OF CONTENTS Fiscal Year 199X-200X

DESCRIPTION

PAGE NUMBER

Budget and Excess Levy Certification Budget and Excess Levy Summary General Fund Financial Summary

Certification Fund Summary Budget Summary

General Fund Budget Enrollment and Staff Counts GF1 Summary GF2-3 Revenues and Other Financing Sources GF4-7 Expenditures Program Summaries GF8a-8c Program Summary by Object of Expenditure GF9a-9b Program Matrices GF9 Series Salary Exhibits Follow Program Matrices Object Summary GF10 Activity Summary GF11-12 Staff Counts by Activity GF13-14 Excess Levy Work Sheet GF15 Long-Term Financing - Conditional Sales Contracts GF16 Transportation Vehicle Fund Budget Summary Excess Levy Work Sheet Long-Term Financing - Conditional Sales Contracts

Effective Date 9/1/99

Supersedes 9/1/97

Form SPI F-195

DESCRIPTION

PAGE NUMBER

Capital Projects Fund Budget Summary Revenues and Other Financing Sources Excess Levy Work Sheet Project Description Salary Exhibit - Certificated Employees Salary Exhibit - Classified Employees Long-Term Financing - Conditional Sales Contracts

CP1-2 CP3-4 CP5 CP6 CP7 CP8 CP9

Debt Service Fund Budget Summary Revenues and Other Financing Sources Outstanding Bonds Detail Excess Levy Work Sheet

DS1 DS2 DS3 DS4

Associated Student Body Fund Budget Summary

ASB1

TVF1-2 TVF3 TVF4

Chapter F-195

Section 4

Page Table of Contents

(NAME) SCHOOL DISTRICT NO. ( ) F-195 BUDGET FOR FISCAL YEAR 200X–200X CERTIFICATION As Secretary to the Board of Directors of (school district name) School District No. ( ) of (county name) County, I do hereby certify that the Board of Directors, at a public meeting advertised pursuant RCW 28A.505.050 and held pursuant to RCW 28A.505.060; (a) Established the total appropriation expenditure amount for each fund for the fiscal year; and (b) The budget for each fund represents the budget as adopted by the Board of Directors; and (c - Accrual basis districts) the budget is prepared on the modified accrual basis of accounting pursuant to RCW 28A.505.020; or (c - Cash basis districts) the Debt Service Fund budget is prepared on the modified accrual basis of accounting and all other funds are prepared on the cash basis of accounting pursuant to RCW 28A.505.020; and (d) The Board of Directors and officers of said school district are fully cognizant of their liability under the provisions of RCW 28A.505.150; and (e) If applicable, pursuant to RCW 28A.150.270 and WAC 392-121-445, the Board of Directors has executed a resolution as part of the budget hearing requesting approval for operating transfers from the General Fund to the Debt Service Fund and/or the Capital Projects Fund; and (f) Pursuant to RCW 84.52.020, the Board of Directors determined the amount of new fiscal year excess tax levy requirements needed for the General, Transportation, Capital Projects, and Debt Service Fund budgets.

Secretary to the Board of Directors

Budget Hearing-Certification Date

FOR ESD AND OSPI USE ONLY The school district budget has been reviewed and the total appropriation expenditure amount in each fund is fixed and (for second class) approved or (for first class) filed in accordance with chapter 28A.505 RCW for the period September 1, 200X, through August 31, 200X.

ESD Superintendent or Designee

Date

OSPI Representative

Date

Lock and Print Date: Check Figure: Effective Date

Supersedes

Form

Chapter

Section

9/1/00

9/1/99

SPI F-195

F-195

4

Page Certification

(NAME) SCHOOL DISTRICT NO. ( ) BUDGET AND EXCESS LEVY SUMMARY - FISCAL YEAR 200X–200X SECTION A: BUDGET SUMMARY General Fund

Transportation Vehicle Fund

Capital Projects Fund

Debt Service Fund

Total Revenues and Other Financing Sources

9621

9629

9622

9623

9624

Total Appropriation (Expenditures)

5321

5329

5322

5323

5324

Operating Transfers Out

5331

5339

5332

5333

xxxx

Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses

5351

5359

5352

5353

5354

Beginning Total Fund Balance

2751

2759

2752

2753

2754

Residual Equity Transfers In

9631

xxxx

xxxx

9643

xxxx

Residual Equity Transfers Out

xxxx

xxxx

5343

xxxx

Ending Total Fund Balance

4391

4399

4392

4393

4394

6009

6002

6033

xxxx

5862+5872

Associated Student Body Fund

SECTION B: EXCESS LEVIES FOR 200X COLLECTION Excess Levies Approved by Voters for 200X Collection

6001

Rollback Mandated by School District Board of Directors 1/

6021

Net Excess Levy Amount for 200X Collection After Rollback

6031

Check Figure by Fund 1/ Levy rollbacks should be done by board resolution. Please do not include such resolution as a part of this document. Lock and Print Date: Check Figure: Effective Date

Supersedes

Form

Chapter

Section

9/1/00

9/1/99

SPI F-195

F-195

4

Page Fund Summary

(NAME) SCHOOL DISTRICT NO. ( ) GENERAL FUND FINANCIAL SUMMARY - FISCAL YEAR 200X–0X

ENROLLMENT AND STAFFING SUMMARY Total K–12 FTE Enrollment Counts FTE Certificated Employees FTE Classified Employees

ACTUAL 199X–9X (index 2) 3141 3171 3181

FINANCIAL SUMMARY Total Revenues and Other Financing Sources Total Expenditures Total Beginning Fund Balance Total Ending Fund Balance

9621 5321 2751 4391

EXPENDITURE SUMMARY BY PROGRAM GROUPS Regular Instruction Special Education Instruction Vocational Instruction Skills Center Instruction Compensatory Education Other Instructional Programs Community Services Support Services Total - Program Groups EXPENDITURE SUMMARY BY ACTIVITY GROUPS Teaching Activities Teaching Support Other Supportive Activities Building Administration Central Administration Total - Activity Groups EXPENDITURE SUMMARY BY OBJECTS Certificated Salaries Classified Salaries Employee Benefits and Payroll Taxes Supplies, Instructional Resources and Noncapitalized Items Purchased Services Travel Capital Outlay Total - Objects Effective Date

Supersedes

9/1/00

9/1/97

Form SPI F-195

% of Total

mask = 01xxx mask = 2xxxx mask = 3xxxx mask = 4xxxx mask = 5+6xxxx mask = 7xxxx mask = 8xxxx mask = 9xxxx 5321

BUDGET 1999–2000 (index 3) 3141 3171 3181

BUDGET 200X–0X (index 5) 3141 3171 3181

% of Total

9621 5321 2751 4391

9621 5321 2751 4391

same same same same same same same same 5321

same same same same same same same same 5321

mask = xx27x - 29 same mask = xx22x+24 - 26 same mask = xx42x - 44+49+52 - 56+59+62 - 68+72 - 75+82 - 85+91 mask = xx23x same mask = xx11x - 14+21+41+51+61 same

% of Total

same same same same same

5021 5031 5041 5051

5021 5031 5041 5051

5021 5031 5041 5051

5071 5081 5091

5071 5081 5091

5071 5081 5091 Chapter

Section

F-195

4

Page Budget Summary

________________________________________________________________________School District

ENROLLMENT AND STAFF COUNTS

A.

FTE ENROLLMENT COUNTS

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.

(calculate to two decimal places)

(1) Prior Year Actual 1/

(2) Current Year Budget 2/

Kindergarten Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Grade 8 Grade 9 Grade 10 Grade 11 (excluding Running Start) Grade 12 (excluding Running Start)

(3) New Year Budget 3/ 3011 3021 3031 3041 3051 3061 3071 3081 3091 3101 3111 3121 3131

14. SUBTOTAL

C/S 3271

15. Running Start

3001

16. TOTAL K–12

C/S 3141

B.

STAFF COUNTS (calculate to three decimal places) 1. General Fund FTE Certificated Employees 4/ 2. General Fund FTE Classified Employees 4/

1/ 2/ 3/ 4/

C/S 3171 C/S 3181

Enrollment counts in A.1 through A.14 are the average enrollment as displayed in Report 1251 for June in the prior fiscal year. Enrollment counts in A.1 through A.14 are the enrollment used for budget purposes in the current year that have not been updated to actual. Enrollment should include special education, part-time private, home-based, and summer students eligible for BEA funding, as reflected in the F-203. The FTE staff counts for the prior fiscal year are the actual counts reported on Form S-275; the FTE staff counts for the current fiscal year are the budgeted counts reported on Form F-195.

Effective Date 9/1/00

Supersedes 9/1/97

Form SPI F-195

Chapter F-195

Section 4

Page GF1

________________________________________________________________________School District

SUMMARY OF GENERAL FUND BUDGET (1) Prior Year Actual

(2) Current Year Budget

REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 4000 State, Special Purpose 5000 Federal, General Purpose 6000 Federal, Special Purpose 7000 Revenues from Other School Districts 8000 Revenues from Other Entities 9000 Other Financing Sources A.

MASK MASK MASK MASK MASK MASK MASK MASK MASK

TOTAL REVENUES AND OTHER FINANCING SOURCES

TOTAL EXPENDITURES

C.

G.L. 905 OTHER FINANCING USES—OPERATING TRANSFERS OUT (to Transportation Vehicle Fund, Capital Projects Fund, and Debt Service Fund)

D.

EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C)

Effective Date 9/1/00

Supersedes 9/1/97

Form SPI F-195

GF4 GF4 GF5 GF5 GF5 GF6 GF7 GF7 GF7

C/S 9621 GF7

EXPENDITURES 00 Regular Instruction 20 Special Education Instruction 30 Vocational Education Instruction 40 Skills Center Instruction 50 and 60 Compensatory Education Instruction 70 Other Instructional Programs 80 Community Services 90 Support Services B.

(3) New Year Budget

MASK MASK MASK MASK MASK MASK MASK MASK

GF8a GF8a GF8a GF8a GF8b GF8b GF8c GF8c

C/S 5321 GF8c

5331

C/S 5351

Chapter F-195

Section 4

Page GF2

________________________________________________________________________School District

SUMMARY OF GENERAL FUND BUDGET (continued) (1) Prior Year Actual

(2) Current Year Budget

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.840 Reserved for Inventory G.L.850 Reserved for Uninsured Risks G.L.870 Unreserved, Designated for Other Items G.L.875 Unreserved, Designated for Contingencies G.L.890 Unreserved, Undesignated Fund Balance E.

TOTAL BEGINNING FUND BALANCE

F.

G.L.898 PRIOR YEAR ADJUSTMENTS (+ or -)

G.

G.L.899 RESIDUAL EQUITY TRANSFERS IN (from Capital Projects or Debt Service Funds) ENDING G.L.810 G.L.830 G.L.835 G.L.840 G.L.850 G.L.870 G.L.875 G.L.890

H.

(3) New Year Budget

3211 2651 3161 2661 2671 2681 2641 2691 C/S 2751 XXXXX

XXXXX

9631

FUND BALANCE Reserved for Other Items Reserved for Debt Service Reserved for Arbitrage Rebate Reserved for Inventory Reserved for Uninsured Risks Unreserved, Designated for Other Items Unreserved, Designated for Contingencies Unreserved, Undesignated Fund Balance

3941 4351 4201 4281 4361 4341 4371 C/S 4311

TOTAL ENDING FUND BALANCE (D+E, + or - F, + G)

C/S 4391

1/

1/ Line H must be equal to or greater than all reserved fund balances.

Effective Date 9/1/97

Supersedes 9/1/95

Form SPI F-195

Chapter F-195

Section 4

Page GF3

________________________________________________________________________School District

GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1) Prior Year Actual LOCAL TAXES 1100 Local Property Tax 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1/ 1600 County-Administered Forests 1900 Other Local Taxes 1000

(3) New Year Budget C/S 11001 13001 14001 C/S 15001 16001 19001

XXXXX

TOTAL LOCAL TAXES

LOCAL NONTAX 2100 Tuitions and Fees, Unassigned 2131 Secondary Vocational Education-Tuition 2145 Skills Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2183 Adult Education Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 2200 Sales of Goods, Supplies, and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services 2241 Skills Center Proj., Sales of Goods, Supplies and Services 2245 Skills Center, Sales of Goods, Supplies and Services 2288 Day Care 2289 Other Community Services 2298 Food Services 2299 School Bus Revenue 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals 2800 Insurance Recoveries 2900 Local Nontax, Unassigned 2000

(2) Current Year Budget

MASK

21001 21311 21451 21711 21731 21831 21861 21881 22001 22311 XXXXX 22451 22881 22891 22981 22991 23001 24001 25001 26001 27001 28001 29001

22411

TOTAL LOCAL NONTAX

MASK

1/ Timber Excise Tax Revenue Account 3700 changed to Revenue Account 1500 starting with FY 1999–2000.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page GF4

________________________________________________________________________School District

GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) Prior Year Actual STATE, GENERAL PURPOSE 3100 Apportionment 3300 Local Effort Assistance 3600 State Forests 3700 Timber Excise Tax 1/ 3900 Other State General Purpose, Unassigned 3000

XXXXX

MASK

41541

XXXXX

XXXXX XXXXX

XXXXX XXXXX

41831

XXXXX

41001 41211 41261 XXXXX 41551 41561 41581 41621 41631 41651 41711 41741 41751 XXXXX 41881 41981 41991 43001 43881

TOTAL STATE, SPECIAL PURPOSE

MASK

FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned 5300 Impact Aid, Maintenance and Operation 5400 Federal in Lieu of Taxes 5500 Federal Forests 5000

(3) New Year Budget 31001 33001 36001 XXXXX 39001

TOTAL STATE, GENERAL PURPOSE

STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 4126 State Institutions, Special Education 4154 Student Retention and Retrieval 4155 Learning Assistance 4156 State Institutions, Centers, and Homes, Delinquent 4158 Special and Pilot Programs 4162 Better Schools—Staff 4163 Better Schools—Professional Development 4165 Transitional Bilingual 4171 Traffic Safety Education 4174 Highly Capable 4175 Local Education Program Enhancement 4183 Adult Education 4188 Day Care 4198 School Food Service 4199 Transportation—Operations 4300 Other State Agencies, Unassigned 4388 Day Care—Other State Agencies 4000

37001

(2) Current Year Budget

52001 53001 54001 55001

TOTAL FEDERAL, GENERAL PURPOSE

1/ Timber Excise Tax Revenue Account 3700 changed to Revenue Account 1500 starting with FY 1999–2000. Effective Date Supersedes Form 9/1/00 9/1/99 SPI F-195

MASK

Chapter F-195

Section 4

Page GF5

________________________________________________________________________School District

GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) Prior Year Actual FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6121 Special Education, Medicaid Reimbursement 6124 Special Education, Supplemental 6138 Secondary Vocational Education 6146 Skills Center 6151 Remediation 6153 Migrant 6157 Institutions, Neglected and Delinquent 6164 Bilingual 6167 Indian Education, JOM 1/ 6176 Targeted Assistance 6177 Eisenhower Professional Development 2/ 6184 Adult Basic Education 6188 Day Care 6189 Other Community Services 6198 School Food Services 6200 Direct Special Purpose Grants 6246 Skills Center, Direct Federal Grant 6261 Head Start 6264 Bilingual 6267 Indian Education JOM 1/ 6268 Indian Education, ED 6278 Youth Training, Direct Grants 6288 Day Care, Direct Grants 6300 Federal Grants Through Other Agencies, Unassigned 6361 Head Start 6367 Indian Education JOM 1/ 6377 Eisenhower Professional Development 2/ 6378 Youth Training 6385 Adult Job Training 6998 USDA Commodities 6000

(2) Current Year Budget

61641 61671

XXXXX XXXXX

61841

XXXXX

62461

XXXXX

XXXXX

XXXXX

61001 61211 61241 61381 61461 61511 61531 61571 XXXXX XXXXX 61761 61771 XXXXX 61881 61891 61981 62001 XXXXX 62611 62641 62671 62681 62781 XXXXX 63001 63611 63671 63771 63781 XXXXX 69981

62881 XXXXX XXXXX XXXXX

XXXXX XXXXX XXXXX

63851

XXXXX

(3) New Year Budget

TOTAL FEDERAL, SPECIAL PURPOSE

MASK

1/ Revenue received directly from the Bureau of Indian Affairs should be coded to Revenue Account 6267. Revenue received through the tribes should be coded to Revenue Account 6367. 2/ Revenue received through OSPI should be coded to Revenue Account 6177. Revenue received through agencies other than OSPI should be coded to Revenue Account 6377. Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page GF6

________________________________________________________________________School District

GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) Prior Year Actual REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7121 Special Education 7131 Vocational Education 7145 Skills Center 7194 Support Services 7197 Printing 7198 Food Services 7199 Transportation 7297 Data Processing 7301 Nonhigh Participation 7000

72971

(2) Current Year Budget

71001 71211 71311 71451 71941 71971 71981 71991 XXXXX 73011

XXXXX

TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS

MASK

REVENUES FROM OTHER ENTITIES 8100 Governmental Entities 8000

81001

TOTAL REVENUES FROM OTHER ENTITIES

MASK

OTHER FINANCING SOURCES 9100 Sale of Bonds 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing 9000

91001 93001 94001 95001

TOTAL OTHER FINANCING SOURCES

MASK

TOTAL REVENUES AND OTHER FINANCING SOURCES

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

(3) New Year Budget

C/S 9621

Chapter F-195

Section 4

Page GF7

________________________________________________________________________School District

EXPENDITURE BY PROGRAM

(1) Prior Year Actual

(2) Current Year Budget

REGULAR INSTRUCTION 01 Basic Education 00

MASK

TOTAL REGULAR INSTRUCTION

MASK

SPECIAL EDUCATION INSTRUCTION 21 Special Education, Supplemental, State 24 Special Education, Supplemental, Federal 26 Special Education, Institutions, State 27 Special Education, Deinstitutionalized, Federal 29 Special Education, Other Categorical 20 VOCATIONAL 31 38 39 30

40

Effective Date 9/1/00

MASK MASK MASK XXXXX MASK

TOTAL SPECIAL EDUCATION INSTRUCTION

MASK

EDUCATION INSTRUCTION Vocational, Basic, State Vocational, Federal Vocational, Other Categorical

MASK MASK MASK

TOTAL VOCATIONAL EDUCATION INSTRUCTION

SKILLS CENTER INSTRUCTION 41 Skills Center Projects 45 Skills Center, Basic, State 46 Skills Center, Federal 49 Skills Center, Other Categorical

MASK

MASK

XXXXX MASK MASK MASK

TOTAL SKILLS CENTER INSTRUCTION

Supersedes 9/1/99

Form SPI F-195

(3) New Year Budget

MASK

Chapter F-195

Section 4

Page GF8a

________________________________________________________________________School District

EXPENDITURE BY PROGRAM (continued) (1) Prior Year Actual COMPENSATORY EDUCATION INSTRUCTION 51 Remediation, Federal 53 Migrant, Federal 54 Student Retention and Retrieval, State 55 Learning Assistance, State 56 State Institutions, Centers and Homes for Delinquents 57 Institutions, Neglected and Delinquent 58 Special and Pilot Programs, State 61 Head Start, Federal 62 Better Schools—Staff 63 Better Schools—Professional Development 64 Bilingual, Federal 65 Transitional Bilingual, State 67 Indian Education, Federal, JOM 68 Indian Education, Federal, ED 69 Compensatory, Other

(2) Current Year Budget

MASK MASK XXXXX MASK MASK MASK MASK MASK MASK MASK MASK MASK MASK MASK MASK

MASK

XXXXX XXXXX

XXXXX XXXXX

50 and 60 TOTAL COMPENSATORY EDUCATION INSTRUCTION

MASK

OTHER INSTRUCTIONAL PROGRAMS 71 Traffic Safety Education 73 Summer School 74 Highly Capable 75 Local Education Program Enhancement 76 Targeted Assistance, Federal 77 Eisenhower Professional Development 78 Youth Training Programs, Federal 79 Instructional Programs, Other 70

Effective Date 9/1/00

MASK MASK MASK MASK MASK MASK MASK MASK

TOTAL OTHER INSTRUCTIONAL PROGRAMS

Supersedes 9/1/97

Form SPI F-195

(3) New Year Budget

MASK

Chapter F-195

Section 4

Page GF8b

________________________________________________________________________School District

EXPENDITURE BY PROGRAM (continued)

(1) Prior Year Actual COMMUNITY SERVICES 81 Public Radio/Television 83 Adult Education, Basic, State 84 Adult Basic Education, Federal 85 Adult Job Training, Federal 86 Community Schools 88 Day Care 89 Other Community Services 80

MASK

MASK MASK

XXXXX XXXXX MASK MASK MASK

TOTAL SUPPORT SERVICES

MASK

TOTAL PROGRAM EXPENDITURES

Effective Date 9/1/00

Supersedes 9/1/97

Form SPI F-195

(3) New Year Budget MASK XXXXX XXXXX XXXXX MASK MASK MASK

MASK MASK MASK

TOTAL COMMUNITY SERVICES

SUPPORT SERVICES 92 Debt Service 94 Instruction Support 97 Districtwide Support 98 Food Services 99 Pupil Transportation 90

(2) Current Year Budget

C/S 5321

Chapter F-195

Section 4

Page GF8c

________________________________________________________________________School District

PROGRAM SUMMARY BY OBJECT OF EXPENDITURE Fiscal Year 200X–200X

PROGRAM

Total

Debit Transfer (0)

OBJECTS OF EXPENDITURE Credit Certificated Classified Transfer Salaries Salaries

01

Basic Education

(1) XXXXX

21 24 26 29

Special Education, Supplemental, State Special Education, Supplemental, Federal Special Education, Institutions, State Special Education, Other Categorical Total Special Education Instruction

XXXXX XXXXX XXXXX XXXXX XXXXX

31 38 39

Vocational, Basic, State Vocational, Federal Vocational, Other Categorical Total Vocational Education Instruction

XXXXX XXXXX XXXXX XXXXX

45 46 49

Skills Center, Basic, State Skills Center, Federal Skills Center, Other Categorical Total Skills Center Instruction

XXXXX XXXXX XXXXX XXXXX

51 53 55 56 57 58 61 62 63 64 65 67 68 69

Remediation, Federal Migrant, Federal Learning Assistance, State State Institutions/Centers/Homes, Delinquent Institutions, Neglected and Delinquent Special and Pilot Programs, State Head Start, Federal Better Schools—Staff Better Schools—Professional Development Bilingual, Federal Transitional Bilingual, State Indian Education, Federal, JOM Indian Education, Federal, ED Compensatory, Other Total Compensatory Education Instruction

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

(2)

(3)

Employee Bene., Supplies, Instr. Payroll Taxes Resources, NonCapitalized Items (4) (5)

Purchased Services

Travel

Capital Outlay

(7)

(8)

(9)

Chapter F-195

Section 4

Page GF9a

________________________________________________________________________School District

PROGRAM SUMMARY BY OBJECT OF EXPENDITURE (continued) Fiscal Year 200X–200X

PROGRAM

Total

Debit Transfer (0)

OBJECTS OF EXPENDITURE Credit Certificated Classified Transfer Salaries Salaries (1)

71 73 74 75 76 77 78 79

Traffic Safety Education Summer School Highly Capable Local Educational Program Enhancement Targeted Assistance, Federal Eisenhower Professional Development Youth Training Programs, Federal Instructional Programs, Other Total Other Instructional Programs

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

81 86 88 89

Public Radio/Television Community Schools Day Care Other Community Services Total Community Services

XXXXX XXXXX XXXXX XXXXX XXXXX

97

Districtwide Support

98

Food Services

99

Pupil Transportation Total Support Services

OBJECT TOTALS

Effective Date 9/1/00

Supersedes 9/1/99

C/S 5321

Form SPI F-195

C/S 5001

C/S 5011

(2)

(3)

C/S 5021

C/S 5031

Employee Bene., Supplies, Instr. Payroll Taxes Resources, NonCapitalized Items (4) (5)

C/S 5041

C/S 5051

Purchased Services

Travel

Capital Outlay

(7)

(8)

(9)

C/S 5071

C/S 5081

C/S 5091

Chapter F-195

Section 4

Page GF9b

________________________________________________________________________School District

SALARY EXHIBIT - CERTIFICATED EMPLOYEES Fiscal Year 200X–200X Program Name

Activity Code

Title of Position

No.

FTE

1/

High

* * * * Annual Salary Rates * * * * Low Average

Total Annual Salary

2/

$

TOTAL

3/

$

1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times annual average salary rate. 3/ Use three decimal places.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page GF9-201

________________________________________________________________________School District

SALARY EXHIBIT - CLASSIFIED EMPLOYEES Fiscal Year 200X–200X Program Name

No.

Activity Code FTE

Title of Position

1/

No. of Hours

High

* * * * Hourly Rates of Pay * * * * Low Average

Total Annual Salary

2/

$

TOTAL 3/

$

1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions staff. 2/ Except for subtotals and totals, annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page GF9-301

________________________________________________________________________School District

SUMMARY OF GENERAL FUND EXPENDITURES BY OBJECT OF EXPENDITURE

(1) Prior Year Actual

OBJECT OF EXPENDITURE

(2) % to Total

(3) Current Year Budget

-0-

$

Credit Transfers

-1-

(

Certificated Salaries

-2-

C/S 5021

Classified Salaries

-3-

C/S 5031

Employee Benefits and Payroll Taxes

-4-

C/S 5041

Supplies, Instr. Resources and Noncapitalized Items

-5-

C/S 5051

Purchased Services

-7-

C/S 5071

Travel

-8-

C/S 5081

Capital Outlay

-9-

C/S 5091

TOTAL EXPENDITURES

Effective Date 9/1/99

Supersedes 9/1/98

$ C/S 5321

Form SPI F-195

$

XXXXX

(

(5) New Year Budget

Debit Transfers

)

XXXXX

(4) % to Total

100.0

$ C/S 5321

)

(6) % to Total

XXXXX

$ C/S 5001

XXXXX

XXXXX

(

XXXXX

100.0

C/S 5011 )

$ C/S 5321

Chapter F-195

100.0

Section 4

Page GF10

________________________________________________________________________School District

SUMMARY OF GENERAL FUND EXPENDITURES BY ACTIVITY (1) Prior Year Actual

ACTIVITY Teaching Activities 27 Teaching 28 Extracurricular 29 Payments to School Districts Total Teaching Activities Teaching Support 22 Learning Resources 24 Guidance and Counseling 25 Pupil Management and Safety 26 Health/Related Services Total Teaching Support Other Supportive Activities 42 Food 43 Commodities 44 Operations 49 Transfers 52 Operations 53 Maintenance 56 Insurance 59 Transfers 62 Grounds Maintenance 63 Operation of Buildings 64 Maintenance 65 Utilities 67 Building Security 68 Insurance

Effective Date 9/1/99

Supersedes 9/1/98

Form SPI F-195

(2) % to Total

(3) Current Year Budget

$

$

$

$

$

$

$

$

$

$

(4) % to Total

(5) New Year Budget

(6) % to Total

$ C/S 7201 C/S 7211 C/S 7221 CALCULATED

$ C/S 7151 C/S 7171 C/S 7181 C/S 7191 CALCULATED

(

)

(

)

(

)

(

(

)

(

)

(

)

(

$ C/S C/S C/S ) ( C/S C/S C/S C/S ) ( C/S C/S C/S C/S C/S C/S C/S

7241 7331 7251 7261 ) 7281 7291 7321 7041 ) 7361 7371 7381 7391 7411 7421

Chapter F-195

(

)

(

)

Section 4

Page GF11

________________________________________________________________________School District

SUMMARY OF GENERAL FUND EXPENDITURES BY ACTIVITY (continued)

(1) Prior Year Actual

ACTIVITY Other Supportive Activities (cont.) 72 Information Systems 73 Printing 74 Warehousing and Distribution 75 Motor Pool 83 Interest 84 Principal 85 Debt-Related Expenditures 91 Public Activities Total Other Supportive Activities Unit Administration 23 Principal's Office Total Unit Administration Central Administration 11 Board of Directors 12 Superintendent's Office 13 Business Office 14 Human Resources 21 Supervision—Instruction 41 Supervision—Nutrition Services 51 Supervision—Transportation 61 Supervision—Building Total Central Administration

TOTAL EXPENDITURES

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

(2) % to Total

(3) Current Year Budget

(4) % to Total

(5) New Year Budget

(6) % to Total

$

$

C/S 7431 C/S 7441 C/S 7451 C/S 7461 C/S 7481 C/S 7491 C/S 7501 C/S 7511 CALCULATED

$

$

$ C/S 7161

$

$

$

$

$ C/S 7111 C/S 7121 C/S 7131 C/S 7101 C/S 7141 C/S 7231 C/S 7271 C/S 7351 CALCULATED

$ C/S 5321

100.0

$ C/S 5321

100.0

$ C/S 5321

Chapter F-195

100.0

Section 4

Page GF12

________________________________________________________________________School District

SUMMARY OF FTE CERTIFICATED AND CLASSIFIED STAFF COUNTS BY ACTIVITY FOR FY 200X–200X (Calculate to three decimal places)

ACTIVITY

(1) No. of FTE Certificated Staff

(2) % to Total

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

XXXXX

XXXXX

(3) No. of FTE Classified Staff

(4) % to Total

Teaching Activities 27 Teaching 28 Extracurricular Total Teaching Activities Teaching Support 22 Learning Resources 24 Guidance and Counseling 25 Pupil Management and Safety 26 Health/Related Services Total Teaching Support Other Supportive Activities 44 Food Services Operations 52 Operations 53 Maintenance 62 Grounds—Maintenance 63 Operation of Buildings 64 Maintenance 65 Utilities 67 Building Security 72 Information Systems 73 Printing 74 Warehousing and Distribution 75 Motor Pool 91 Public Activities Total Other Supportive Activities

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page GF13

________________________________________________________________________School District

SUMMARY OF FTE CERTIFICATED AND CLASSIFIED STAFF COUNTS BY ACTIVITY FOR FY 200X–0X (continued) (Calculate to three decimal places) (1) No. of FTE Certificated Staff

ACTIVITY

(2) % to Total

(3) No. of FTE Classified Staff

(4) % to Total

Unit Administration 23 Principal's Office Total Unit Administration Central Administration 12 Superintendent's Office 13 Business Office 14 Human Resources 21 Supervision—Instruction 41 Supervision—Nutrition Services 51 Supervision—Transportation 61 Supervision—Building Total Central Administration

TOTAL FTE STAFF 1/

NOTE:

100.000

100.000

Activities 29, 42, 43, 49, 55, 56, 59, 66, 68, 82, 83, 84, and 85 are not included because there should not be personnel charged to these activities.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page GF14

________________________________________________________________________School District

GENERAL FUND - REVENUE WORKSHEET - LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation of the timber excise tax collection (Revenue Account 1500) is necessary to estimate the net excess levy collection. The net excess levy equals the excess levy amount minus the sum of the timber levy. PART I - LOCAL PROPERTY TAX COLLECTIONS (1) Excess Levy Amount

(2) Est. Timber Levy

(3) Net Levy Amount (Col. 1 - Col. 2)

(4) Collection %

(5) Amount Budgeted (Col. 3 x Col. 4)

1/

Fall 200X $ 3191

$

C/S 3241

$

CALCULATED

4181

$

CALCULATED

Spring 200X $ 6031

$

C/S 3251

$

CALCULATED

4191

$

C/S 2951

$

C/S 11001

1100 TOTAL LOCAL TAXES PART II - TIMBER EXCISE TAX (1) Timber Assessed Valuation 3/

(2) 2/

(3)

(4)

(5)

Est. Timber Levy (Col. 1 x Col. 2)

Collection %

Amount Budgeted (Col. 3 x Col. 4)

$

Per Thousand

Fall 200X $ 4151

$

3201

$

C/S 3241

0%

$

Spring 200X $ 3221

$

3231

$

C/S 3251

100%

$

CALCULATED

$

C/S 15001

1500 TIMBER EXCISE TAX

XXXXX

1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three-decimal rate). 3/ Use 50 percent timber assessed valuation or 80 percent assessed valuation of timber roll.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page GF15

________________________________________________________________________School District

GENERAL FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/ A.

(1) Assets Purchased by CONDITIONAL SALES CONTRACTS (RCW 28A.335.200) in prior years:

(2) Length of Contract (months)

(3) Outstanding Balance at Sept. 1, 200X

(4) Principal Payments in FY 200X–200X

$

$

$

$

$

$

A.

TOTAL

B.

Assets to be purchased by CONDITIONAL SALES CONTRACTS AND NOTES in new FY:

B.

TOTAL

C.

TOTAL for both sections (A+B)

1/ 2/ 3/ 4/

Please refer to SPI Bulletin No. 7-87 Financial Services (2/27/87). Budget expenditure(s) on appropriate program matrix pages. Budget as part of Program 97 Districtwide Support, Activity 83 Other Interest, or Activity 84 Debt Principal, as appropriate. Budget as Other Financing Source in Revenue Account 9500 on page GF7.

Effective Date 9/1/00

Length of Contract (months)

Total Amount of Contract Purchase 2/

$

Supersedes 9/1/99

Form SPI F-195

(5) Interest Payments in FY 200X–200X

Down Pmts. & Prin. Pmts. in FY 200X–200X

$

(6) Outstanding Balance at Aug. 31, 200X (Col. 3 - Col. 4) $

3/

$

Interest Payments in FY 200X–200X

Long-Term Financing Rev. Acct. 9500 (Col. 3 - Col. 4)

$ $

4/ 3/

Chapter F-195

$

Section 4

Page GF16

________________________________________________________________________School District

TRANSPORTATION VEHICLE FUND BUDGET (1) Prior Year Actual REVENUES AND OTHER FINANCING SOURCES 1100 Local Property Tax 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1/ 1600 County-Administered Forests 1900 Other Local Taxes 2200 Sales of Goods, Supplies, and Services, Unassigned 2299 School Bus Revenue 2300 Investment Earnings 2500 Gifts and Donations 2600 Fines and Damages 2800 Insurance Recoveries 2900 Local Nontax, Unassigned 3600 State Forests 3700 Timber Excise Tax 1/ 4499 Transportation Reimbursement—Depreciation 5400 Federal in Lieu of Taxes 8100 Governmental Entities 9100 Sale of Bonds 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing

(2) Current Year Budget

XXXXX

37009

XXXXX

(3) New Year Budget C/S 11009 13009 14009 C/S 15009 16009 19009 22009 22999 23009 25009 26009 28009 29009 36009 XXXXX 44999 54009 81009 91009 93009 94009 95009

A.

TOTAL REVENUES, OTHER FINANCING SOURCES (less transfers)

CALCULATED

B.

9900 OPERATING TRANSFERS IN (from the General Fund)

99009

C.

TOTAL REVENUES AND OTHER FINANCING SOURCES

C/S 9629

1/ Timber Excise Tax Revenue Account 3700 changed to Revenue Account 1500 starting with FY 1999–2000.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page TVF1

________________________________________________________________________School District

TRANSPORTATION VEHICLE FUND BUDGET (continued)

D.

EXPENDITURES Program 97 Districtwide Support Act. 83 Interest 1/ Act. 84 Principal Act. 85 Debt-Related Expenditures Act. 86 Bond Issuance Program 99 Pupil Transportation Act. 57 Cash Purchases/Rebuilding of Transportation Equipment Act. 58 Contract Purchases/Rebuilding of Transportation Equipment TOTAL EXPENDITURES

E.

G.L.905 OTHER FINANCING USES—OPERATING TRANSFERS OUT (to the Debt Service Fund)

F.

EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (C - D - E)

(1) Prior Year Actual

(2) Current Year Budget

5479 5489 5499 5509 5449 5459 C/S 5329 5339

C/S 5359

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.850 Reserved for Uninsured Risks G.L.890 Unreserved, Undesignated Fund Balance G. TOTAL BEGINNING FUND BALANCE H.

G.L.898 PRIOR YEAR ADJUSTMENTS (+ or -)

I.

ENDING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.850 Reserved for Uninsured Risks G.L.890 Unreserved, Undesignated Fund Balance TOTAL ENDING FUND BALANCE (F+G, + or - H)

1/ 2/

Includes interest portion of purchase contracts. Amount on Line I must be equal to or greater than all reserved fund balances.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

(3) New Year Budget

3219 2659 3169 2679 2699 C/S 2759 XXXXX

XXXXX 3949 4359 4209 4369 C/S 4319 C/S 4399 2/

Chapter F-195

Section 4

Page TVF2

________________________________________________________________________School District TRANSPORTATION VEHICLE FUND - REVENUE WORKSHEET - LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation of the timber excise tax collection (Revenue Account 1500) is necessary to estimate the net excess levy collection. The net excess levy equals the excess levy amount minus the sum of the timber levy.

PART I - LOCAL PROPERTY TAX COLLECTIONS (1) Excess Levy Amount

(2) Est. Timber Levy

(3) Net Levy Amount (Col. 1 - Col. 2)

(4) Collection %

(5) Amount Budgeted (Col. 3 x Col. 4)

1/

Fall 200X $ 3199

$

C/S 3249

$

CALCULATED

4189

$

CALCULATED

Spring 200X $ 6009

$

C/S 3259

$

CALCULATED

4199

$

C/S 2959

$

C/S 11009

1100 TOTAL LOCAL TAXES PART II - TIMBER EXCISE TAX (1) 100% Timber Assessed Valuation

(2) $

Per Thousand

2/

(3)

(4)

(5)

Est. Timber Levy (Col. 1 x Col. 2)

Collection %

Amount Budgeted (Col. 3 x Col. 4)

Fall 200X $ 4159

$

3209

$

C/S 3249

0%

$

Spring 200X $ 3229

$

3239

$

C/S 3259

100%

$

CALCULATED

1500 TIMBER EXCISE TAX

$

C/S 15009

XXXXX

1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is the same as dollars per thousand used for excess levy (use a three-decimal rate).

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page TVF3

________________________________________________________________________School District

TRANSPORTATION VEHICLE FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/

A.

(1) Assets Purchased by CONDITIONAL SALES CONTRACTS (RCW 28A.335.200) in prior years:

(2) Length of Contract (months)

TOTAL B.

Assets to be purchased by CONDITIONAL SALES CONTRACTS AND NOTES in new FY:

TOTAL

(3) Outstanding Balance at Sept. 1, 200X

(4) Principal Payments in FY 200X–200X

$

$

$

$

Length of Contract (months)

Total Amount of Contract Purchase 2/

$

(5) Interest Payments in FY 200X–200X

3/

$

$

$

$

Down Pmts. & Prin. Pmts. in FY 200X–200X

$

Interest Payments in FY 200X–200X

TOTAL for both sections (A+B)

1/ 2/ 3/ 4/

Please refer to SPI Bulletin No. 7-87 Financial Services (2/27/87). Budget expenditure(s) on page TVF2 under Activity 58 Contract Purchases/Rebuilding of Transportation Equipment. Budget as part of Program 97 Districtwide Support, Activity 83 Other Interest, or Activity 84 Debt Principal, as appropriate. Budget as Other Financing Source in Revenue Account 9500 on page TVF1.

Supersedes 9/1/99

Form SPI F-195

Long-Term Financing Rev. Acct. 9500 (Col. 3 - Col. 4)

$

C.

Effective Date 9/1/00

(6) Outstanding Balance at Aug. 31, 200X (Col. 3 - Col. 4)

$

$ 3/

Chapter F-195

4/

$

Section 4

Page TVF4

________________________________________________________________________School District

SUMMARY OF CAPITAL PROJECTS FUND BUDGET (1) Prior Year Actual

(2) Current Year Budget

REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 4000 State, Special Purpose 5000 Federal, General Purpose 6000 Federal, Special Purpose 7000 Revenues from Other School Districts 8000 Revenues from Other Entities 9000 Other Financing Sources A.

(3) New Year Budget

MASK MASK MASK MASK MASK MASK MASK MASK MASK

CP3 CP3 CP3 CP3 CP4 CP4 CP4 CP4 CP4

TOTAL REVENUES AND OTHER FINANCING SOURCES

C/S 9622 CP4

EXPENDITURES 10 Sites 20 Buildings 30 Equipment 40 Energy 50 Sales and Lease Expenditures 60 Bond Issuance Expenditures 90 Debt Expenditures

C/S C/S C/S C/S C/S C/S C/S

B.

TOTAL EXPENDITURES

C.

G.L.905 OTHER FINANCING USES—OPERATING TRANSFERS OUT (to the Debt Service Fund)

D.

EXCESS of REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C)

Effective Date 9/1/00

Supersedes 9/1/97

0112 0212 0312 0412 0512 0792 0912

CP6 CP6 CP6 CP6 CP6 CP6 CP6

C/S 5322

Form SPI F-195

XXXXX

5332

C/S 5352

Chapter F-195

Section 4

Page CP1

________________________________________________________________________School District

SUMMARY OF CAPITAL PROJECTS FUND BUDGET (Continued)

E.

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.850 Reserved for Uninsured Risks G.L.861 Reserve of Bond Proceeds G.L.862 Reserve of Levy Proceeds G.L.863 Reserve of State Proceeds G.L.864 Reserve of Federal Proceeds G.L.865 Reserve of Other Proceeds G.L.870 Unreserved, Designated for Other Items G.L.890 Unreserved, Undesignated Fund Balance TOTAL BEGINNING FUND BALANCE

F.

G.L.898 PRIOR YEAR ADJUSTMENTS (+ or -)

(1) Prior Year Actual

(2) Current Year Budget

(3) New Year Budget 3212 2652 3162 2672 2762 2772 2782 2792 5162 2682 2692 C/S 2752

XXXXX

XXXXX

G. G.L.899 RESIDUAL EQUITY TRANSFERS OUT (to the Debt Service Fund)

5862

H.

G.L.899 RESIDUAL EQUITY TRANSFERS OUT (to the General Fund)

5872

I.

ENDING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.850 Reserved for Uninsured Risks G.L.861 Reserve of Bond Proceeds G.L.862 Reserve of Levy Proceeds G.L.863 Reserve of State Proceeds G.L.864 Reserve of Federal Proceeds G.L.865 Reserve of Other Proceeds G.L.870 Unreserved, Designated for Other Items G.L.890 Unreserved, Undesignated Fund Balance TOTAL ENDING FUND BALANCE (D+E, + or - F, - G - H)

3942 4352 4202 4362 4582 4592 4602 4612 5172 4342 C/S 4312 C/S 4392

1/

1/ Line I must be equal to or greater than all reserved fund balances.

Effective Date 9/1/97

Supersedes 9/1/95

Form SPI F-195

Chapter F-195

Section 4

Page CP2

________________________________________________________________________School District

CAPITAL PROJECTS FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1) Prior Year Actual LOCAL TAXES 1100 Local Property Tax 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1/ 1600 County-Administered Forests 1900 Other Local Taxes 1000

(2) Current Year Budget

C/S 11002 CP5 13002 14002 C/S 15002 CP5 16002 19002 MASK

XXXXX

TOTAL LOCAL TAXES

LOCAL NONTAX 2200 Sales of Goods, Supplies, and Services, Unassigned 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals 2800 Insurance Recoveries 2900 Local Nontax, Unassigned 2000

22002 23002 24002 25002 26002 27002 28002 29002 MASK

TOTAL LOCAL NONTAX

STATE, GENERAL PURPOSE 3600 State Forests 3700 Timber Excise Tax 1/ 3900 Other State General Purpose, Unassigned

(3) New Year Budget

TOTAL STATE, GENERAL PURPOSE

36002 XXXXX 39002 MASK

STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4130 State Matching, Paid Direct to Districts 4230 State Matching, Paid Direct to Contractors 4300 Other State Agencies, Unassigned

41002 41302 42302 43002

3000

4000

37002

XXXXX

TOTAL STATE, SPECIAL PURPOSE

MASK

1/ Timber Excise Tax Revenue Account 3700 changed to Revenue Account 1500 starting with FY 1999–2000. Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page CP3

________________________________________________________________________School District

CAPITAL PROJECTS FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) Prior Year Actual

(2) Current Year Budget

FEDERAL, GENERAL PURPOSE 5400 Federal in Lieu of Taxes 5500 Federal Forests 5000

54002 55002

TOTAL FEDERAL, GENERAL PURPOSE

MASK

FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6200 Direct Special Purpose Grants 6240 Impact Aid 6300 Federal Grants Through Other Agencies, Unassigned 6000

61002 62002 62402 63002

TOTAL FEDERAL, SPECIAL PURPOSE

MASK

REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7000

71002

TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS

MASK

REVENUES FROM OTHER ENTITIES 8100 Governmental Entities 8000

81002

TOTAL REVENUES FROM OTHER ENTITIES

MASK

OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing 9900 Operating Transfers 9000

91002 92002 93002 94002 95002 99002

TOTAL OTHER FINANCING SOURCES

MASK

TOTAL REVENUES AND OTHER FINANCING SOURCES

Effective Date 9/1/00

Supersedes 9/1/97

Form SPI F-195

(3) New Year Budget

C/S 9622

Chapter F-195

Section 4

Page CP4

________________________________________________________________________School District

CAPITAL PROJECTS FUND - REVENUE WORKSHEET - LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation of the timber excise tax collection (Revenue Account 1500) is necessary to estimate the net excess levy collection. The net excess levy equals the excess levy amount minus the sum of the timber levy. PART I - LOCAL PROPERTY TAX COLLECTIONS (1) Excess Levy Amount

(2) Est. Timber Levy

(3) Net Levy Amount (Col. 1 - Col. 2)

(4) Collection %

(5) Amount Budgeted (Col. 3 x Col. 4)

1/

Fall 200X $ 3192

$

C/S 3242

$

CALCULATED

4182

$

Spring 200X $ 6002

$

C/S 3252

$

CALCULATED

4192

$

C/S 2952

$

C/S 11002

1100 TOTAL LOCAL TAXES

CALCULATED

PART II - TIMBER EXCISE TAX (1) 100% Timber Assessed Valuation

(2) $

Per Thousand

2/

(3)

(4)

(5)

Est. Timber Levy (Col. 1 x Col. 2)

Collection %

Amount Budgeted (Col. 3 x Col. 4)

Fall 200X $ 4152

$

3202

$

C/S 3242

0%

$

XXXXX

Spring 200X $ 3222

$

3232

$

C/S 3252

100%

$

CALCULATED

$

C/S 15002

1500 TIMBER EXCISE TAX

1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is the same as dollars per thousand used for excess levy (use a three-decimal rate).

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page CP5

________________________________________________________________________School District

CAPITAL PROJECTS FUND - PROJECT DESCRIPTION FOR FISCAL YEAR 200X—200X

PROJECT

DESCRIPTION

TOTAL EXPENDITURES

Effective Date 9/1/00

Total

Sites (10)

Buildings (20)

Equipment (30)

Energy (40)

C/S 5322

C/S 0112

C/S 0212

C/S 0312

C/S 0412

Supersedes Form 9/1/99 SPI F-195

Sales & Lease Bond Issuance Expenditure Expenditure (50) (60)

C/S 0512

C/S 0792

Debt Principal (91)

Debt Interest (92)

Arbitrage Rebate (93)

C/S 0712

C/S 0722

C/S 0732

Chapter F-195

Section 4

Page CP6

________________________________________________________________________School District

SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR 200X—200X

Title of Position

FTE

High

* * * * Annual Salary Rates * * * * Low Average

1/

Total Annual Salary

2/

Section 4

Page CP7

$

TOTAL

$

1/ Salaries budgeted in the Capital Projects Fund must be in accordance with the Accounting Manual for Public School Districts in the State of Washington. 2/ Except for subtotals and totals, annual salary must equal FTE times the average annual salary rate. Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

________________________________________________________________________School District

SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR 200X—200X

Title of Position

FTE

No. of Hours

High

1/

* * * * Hourly Rates of Pay * * * * Low Average

Total Annual Salary

2/

Section 4

Page CP8

$

TOTAL

$

1/ Salaries budgeted in the Capital Projects Fund must be in accordance with the Accounting Manual for Public School Districts in the State of Washington. 2/ Except for subtotals and totals, annual salary must equal number of hours times the average hourly rate of pay. Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

________________________________________________________________________School District CAPITAL PROJECTS FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/

A.

(1) Assets Purchased by CONDITIONAL SALES CONTRACTS (RCW 28A.335.200) in prior years:

(2) Length of Contract (months)

TOTAL B.

Assets to be purchased by CONDITIONAL SALES CONTRACTS AND NOTES in new FY:

TOTAL

(3) Outstanding Balance at Sept. 1, 200X $

$

$

$

Length of Contract (months)

Total Amount of Contract Purchase 2/

$

C.

TOTAL for both sections (A+B)

1/ 2/ 3/ 4/

Please refer to SPI Bulletin No. 7-87 Financial Services (2/27/87). Budget expenditure(s) in appropriate expenditure type on page CP6. Budget as part of Expenditure (90)—Debt on page CP6. Budget as Other Financing Source in Revenue Account 9500 on page CP4.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

(4) Principal Payments in FY 200X–200X

3/

(5) Interest Payments in FY 200X–200X $

$

$

$

Down Pmts. & Prin. Pmts. in FY 200X–200X

$

(6) Outstanding Balance at Aug. 31, 200X (Col. 3 - Col. 4)

Interest Payments in FY 200X–200X

$

Long-Term Financing Rev. Acct. 9500 (Col. 3 - Col. 4)

$

$

3/

Chapter F-195

4/

$

Section 4

Page CP9

________________________________________________________________________School District

SUMMARY OF DEBT SERVICE FUND BUDGET (1) Prior Year Actual

A.

REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 5000 Federal, General Purpose 6000 Federal, Special Purpose 9000 Other Financing Sources TOTAL REVENUES AND OTHER FINANCING SOURCES

B.

EXPENDITURES Matured Bond Expenditures Interest on Bonds Interfund Loan Interest Bond Transfer Fees Arbitrage Rebate Underwriter's Fees TOTAL EXPENDITURES

C. D. E. F.

(2) Current Year Budget

MASK DS2 MASK DS2 MASK DS2 MASK DS2 MASK DS2 MASK DS2 C/S 9623 5373 5523 5403 5533 5543 5553 C/S 5323

G.L. OTHER FINANCING USES PAYMENT TO REFUNDED BOND ESCROW AGENT CROSSOVER DEFEASANCE EXCESS OF REVENUES/OTHER FINANCING USES SOURCES OVER (UNDER) EXPENDITURES (A - B - C - D - E)

5333 5603 5613 C/S 5353

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.890 Unreserved, Undesignated Fund Balance G. TOTAL BEGINNING FUND BALANCE H. I. J

G.L.898 PRIOR YEAR ADJUSTMENTS ( + or - ) G.L.899 RESIDUAL EQUITY TRANSFERS IN (from the Capital Projects Fund) G.L.899 RESIDUAL EQUITY TRANSFERS OUT (to the General Fund)

K.

ENDING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.890 Unreserved, Undesignated Fund Balance TOTAL ENDING FUND BALANCE (F+G, + or - H, + I-J)

Effective Date 9/1/98

Supersedes Form 9/1/97 SPI F-195

(3) New Year Budget

3213 2653 3163 2693 C/S 2753 XXXXX

XXXXX 9643 5343 3943 4353 4203 C/S 4313 C/S 4393

Chapter F-195

Section 4

Page DS1

________________________________________________________________________School District

DEBT SERVICE FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1) Prior Year Actual LOCAL TAXES 1100 Local Property Taxes 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1/ 1600 County-Administered Forests 1900 Other Local Taxes 1000 TOTAL LOCAL TAXES

(2) Current Year Budget

C/S 11003 DS4 13003 14003 C/S 15003 DS4 16003 19003 MASK

XXXXX

LOCAL NONTAX 2300 Investment Earnings 2900 Local Nontax, Unassigned 2000 TOTAL LOCAL NONTAX STATE, GENERAL PURPOSE 3600 State Forests 3700 Timber Excise Tax 1/ 3900 Other State General Purpose, Unassigned 3000 TOTAL STATE, GENERAL PURPOSE

(3) New Year Budget

23003 29003 MASK

37003

XXXXX

36003 XXXXX 39003 MASK

FEDERAL, GENERAL PURPOSE 5400 Federal in Lieu of Taxes 5500 Federal Forests 5000 TOTAL FEDERAL, GENERAL PURPOSE

54003 55003 MASK

FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6000 TOTAL FEDERAL, SPECIAL PURPOSE

61003 MASK

OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9600 Sale of Refunding Bonds 9900 Operating Transfers 9000 TOTAL OTHER FINANCING SOURCES

91003 92003 96003 99003 MASK

XXXXX

TOTAL REVENUES AND OTHER FINANCING SOURCES

C/S 9623

1/ Timber Excise Tax Revenue Account 3700 changed to Revenue Account 1500 starting with FY 1999–2000. Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page DS2

________________________________________________________________________School District

DEBT SERVICE FUND BUDGET DETAIL OF OUTSTANDING BONDS FOR BUDGET YEAR 200X–200X

Date of Issue

Estimated Amount Outstanding September 1, 200X

Amount of Original Issue

1/

A. VOTED BONDS

TOTAL VOTED BONDS

$

C/S 5803

$

C/S 5813

TOTAL NONVOTED BONDS

$

C/S 5823

$

C/S 5833

TOTAL ALL BONDS

$

C/S 5843

$

C/S 5853

B. NONVOTED BONDS

2/

1/ Include only bond issues for which debt service costs are included on page DS1. Please list in sections A and B above the outstanding bond issues in date order, beginning with the earliest issue. 2/ Total estimated bonds outstanding as of September 1 should agree with county treasurer's amount outstanding as of June 30, plus estimated July and August issues, less estimated July and August redemption.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page DS3

________________________________________________________________________School District

DEBT SERVICE FUND - REVENUE WORKSHEET - LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation of the timber excise tax collection (Revenue Account 1500) is necessary to estimate the net excess levy collection. The net excess levy equals the excess levy amount minus the sum of the timber levy.

PART I - LOCAL PROPERTY TAX COLLECTIONS (1) Excess Levy Amount

(2) Est. Timber Levy

(3) Net Levy Amount (Col. 1 - Col. 2)

(4) Collection %

(5) Amount Budgeted (Col. 3 x Col. 4)

1/

Fall 200X $ 3193

$

C/S 3243

$

CALCULATED

4183

$

Spring 200X $ 6033

$

C/S 3253

$

CALCULATED

4193

$

C/S 2953

$

C/S 11003

1100 TOTAL LOCAL TAXES

CALCULATED

PART II - TIMBER EXCISE TAX (1) 100% Timber Assessed Valuation

(2) 2/

(3)

(4)

(5)

Est. Timber Levy (Col. 1 x Col. 2)

Collection %

Amount Budgeted (Col. 3 x Col. 4)

$

Per Thousand

Fall 200X $ 4153

$

3203

$

C/S 3243

0%

$

XXXXX

Spring 200X $ 3223

$

3233

$

C/S 3253

100%

$

CALCULATED

$

C/S 15003

1500 TIMBER EXCISE TAX

1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is the same as dollars per thousand used for excess levy (use a three-decimal rate). Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-195

Chapter F-195

Section 4

Page DS4

________________________________________________________________________School District

SUMMARY OF ASSOCIATED STUDENT BODY FUND (1) Prior Year Actual

(2) Current Year Budget

(3) New Year Budget 4804 4814 4824 4834 4934 C/S 9624

A.

REVENUES 100 General Student Body 200 Athletics 300 Classes 400 Clubs 600 Private Moneys TOTAL REVENUES

B.

EXPENDITURES 100 General Student Body 200 Athletics 300 Classes 400 Clubs 600 Private Moneys TOTAL EXPENDITURES

4854 4864 4874 4884 4944 C/S 5324

C.

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (A-B)

C/S 5354

D.

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.840 Reserved for Inventory G.L.850 Reserved for Uninsured Risks G.L.870 Unreserved, Designated for Other Items G.L.890 Unreserved, Undesignated Fund Balance TOTAL BEGINNING FUND BALANCE

3214 2664 2674 2684 2694 CS 2754

E.

G.L.898 PRIOR YEAR ADJUSTMENTS (+ or -)

F.

ENDING FUND BALANCE G.L.810 Reserved for Other Items G.L.840 Reserved for Inventory G.L.850 Reserved for Uninsured Risks G.L.870 Unreserved, Designated for Other Items G.L.890 Unreserved, Undesignated Fund Balance TOTAL ENDING FUND BALANCE (C+D, + or - E)

1/

Amount on Line F should be equal to or greater than all reserved fund balances.

Effective Date 9/1/97

Supersedes 9/1/96

Form SPI F-195

XXXXX

XXXXX 3944 4284 4364 4344 C/S 4314 C/S 4394

Chapter F-195

Section 4

1/

Page ASB1

EDITS F-195 BUDGET / F-195 REVENUE STATUTORY CITATION: Chapter 28A.505 RCW; WAC 392-123-078 and 392-123-079 PURPOSE: To aid in the budget review process, OSPI has established edits for Form SPI F-195. This section provides school districts and educational service districts an explanation of the edits. School district budgets are reviewed and edited by ESDs and OSPI to ensure estimates are reasonable. All school districts' budgets will have a preliminary review and edit performed by their respective ESD prior to adoption. Review, alteration, and approval of second class school district budgets are required by a committee consisting of the ESD superintendent or a representative thereof, a member of the local school district board of directors or a representative thereof, and a representative of OSPI. The purpose for this review and edit is to assist school districts in their budget preparation by drawing attention to areas and/or relationships requiring further evaluation. This edit does not relieve the school district from its responsibility for establishing the estimates as set forth in its budget document. Edits have been assigned to two classifications. These classifications are error edits and informational edits. Error edits check for erroneous data which have been entered into each system and initiates items needing correction. Error edits also check for the presence of certain accounts, programs, and activities which must be present in each district. Informational edits indicate items that may need correction if so determined upon further investigation. Upon receipt of the F-195 data, the ESD will perform budget and revenue edit checks. If data provided varies by specified amounts, edit messages will be printed. These edits perform to ensure estimates are reasonable and have been entered properly.

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter F-195

Section 5

Page 1

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS GENERAL FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

1.001

On levy certification page item #6001 must agree with OSPI file (item #6001) index #7. This edit value can be entered by ESD staff. Valid for F-195 and F-200.

LEVY CERT PG G.F. COL , LINE A NOT =SPI FILE INDEX #7

CORRECT OR SUBMIT LEVY DOCUMENT TO OSPI

1.003

On page GF2, Col. 3, Operating Transfers Out (item #5331) plus TVF2, Col. 3, Operating Transfers Out (item #5339) plus CPF4, Col. 3, Operating Transfers Out (item #5332) must equal TVF1, Col. 3, Revenue 9900 (item #99009) plus DS2, Col. 3, Revenue 9900 (item #99003) plus CP4, Col. 3, Revenue 9900 (item #99002) Operating Transfers In. Valid only for F-195.

TVF1, Col. 3 , + CP4, Col. 3+ DS2, Col. REV ACCT 9900

NOT=GF2,COL3,LN C+TVF2,COL3 LN E+CP1, COL3, OPERAT X-FERS OUT

1.023

On CP2, Col. 3, Line H, Residual Equity Transfer to General Fund (item #5872) plus DS1, line G, Col. 3 (item #5343) must equal GF3, line H, Col. 3, Residual Equity Transfer from Other Funds (item #9631). Valid only for F-195.

CP2 COL 3 LINE H + DS1 COL3 LINE G

NOT=GF3 COL 3 LINE G RES EQUITY TRANSFERS FROM OTHER FUNDS

1.028

Nonhigh district's general fund cannot have revenues: 2131, 2145, 2171, 2231, 2245, 4171, 6138, 6146, 7131, and 7145. Valid for F-195 and F-200.

IMPROPER GENERAL FUND REV ACCT ______ Computer to insert appropriate revenue number.

DISTRICT IS NONHIGH

1.029

All districts listed below must have Revenue Account 6146 Skills Center (valid for F-195 and F-200): District CCDDD District CCDDD Kennewick 03-017 Mukilteo 31-006 Evergreen 06-114 Spokane 32-081 Eastmont 09-206 Tumwater 34-033 Highline 17-401 Yakima 39-007 Bremerton 18-100

GF6 NO REVENUE IN ACCOUNT 6146 SKILLS CENTER

DISTRICT HAS SKILLS CENTER

1.030

Only those districts listed below can have Revenue Account 6146 Skills Center (valid for F-195 and F-200): District CCDDD District CCDDD Kennewick 03-017 Mukilteo 31-006 Evergreen 06-114 Spokane 32-081 Eastmont 09-206 Tumwater 34-033 Highline 17-401 Yakima 39-007 Bremerton 18-100

GF6 REVENUE IN ACCOUNT 6146 SKILLS CENTER IMPROPER

DISTRICT DOES NOT HAVE SKILLS CENTER

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter F-195

Section 5

Page 2

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS GENERAL FUND ERROR EDIT TEST DESCRIPTION 1.048 The following districts must have Revenue Account 4126 State Institution Special Education (valid for F-195 and F-200): District District CCDDD Shoreline 17-412 Medical Lake Bremerton 18-100 Selah Clover Park 27-400 1.049

1.054

Only those districts listed below can have Revenue Account 4126 State Institution Special Education (valid for F-195 and F-200): District CCDDD District Shoreline 17-412 Medical Lake Bremerton 18-100 Selah Clover Park 27-400

Supersedes 9/1/99

FIELD #2 MESSAGE DISTRICT OPERATES STATE H/C INSTITUTION

GF5 REVENUE ACCOUNT 4126 ST INST SPECIAL EDUCATION IMPROPER

DISTRICT DOES NOT HAVE STATE H/C INSTITUTION

GF4 REVENUE IN ACCOUNT 2245 SKILLS CENTER SALES IMPROPER

DISTRICT DOES NOT HAVE SKILLS CENTER

CCDDD 32-326 39-119

CCDDD 32-326 39-119

Only those districts listed below can have Revenue Account 2245 Skills Center Projects, Sale of Goods, Supplies and Services (valid for F-195 and F-200): District CCDDD District CCDDD Kennewick 03-017 Mukilteo 31-006 Evergreen 06-114 Spokane 32-081 Eastmont 09-206 Tumwater 34-033 Highline 17-401 Yakima 39-007 Bremerton 18-100

Effective Date 9/1/00

FIELD #1 MESSAGE GF5 NO REVENUE IN ACCT 4126 SPECIAL EDUCATION

Form

Chapter F-195

Section 5

Page 3

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS GENERAL FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

1.114

On GF10, total Object 0 (item #5001) must equal total of Object 1 (item #5011). Valid for F-195 and F-200.

GF10 COLUMN 5 TOTAL OF OBJECT 0

NOT=GF10 COLUMN 5 TOTAL OF OBJECT 1

1.120

Program 97 Districtwide Support, Act. 84 - Debt Principal, on page GF9-97 should be equal to or greater than Part A Principal on page GF16. Valid for F-195 and F-200.

PROGRAM 97, ACT 84 NOT EQUAL OR GREATER THAN $_______________

PAGE GF16 PART 1 COL 4, DEBT PRINCIPAL TOTAL $__________

1.121

Program 97 Districtwide Support, Act. 83 - Other Interest, on page GF9-97 should be equal to or greater than Part C Interest payments on page GF16. Valid for F-195 and F-200.

PROGRAM 97, ACT 83 NOT EQUAL OR GREATER THAN $__________________

PAGE GF16 PART 1 COL 4, TOTAL INTEREST PART C, COL 5 $______

1.122

Nonhigh district's general fund cannot have expenditures in Programs: 31, 38, 39, 45, 46, 49, and 71. Mask 31XXX, 38XXX, 39XXX, 45XXX, 46XXX, 49XXX, and 71XXX. Valid for F-195 and F-200.

IMPROPER EXPENDITURES IN PROGRAM _____ Computer to insert appropriate program number.

DISTRICT IS NONHIGH

1.136

The following districts must have expenditures in Program 45 Skills Center (mask 45XXX, valid for F-195 and F-200): District CCDDD District CCDDD Kennewick 03-017 Mukilteo 31-006 Evergreen 06-114 Spokane 32-081 Eastmont 09-206 Tumwater 34-033 Highline 17-401 Yakima 39-007 Bremerton 18-100

NO EXPENDITURES IN PROGRAM 45 SKILLS CENTER

DISTRICT HAS SKILLS CENTER

1.137

Only those districts listed below can have expenditures in Program 45 Skills Center (mask 45XXX, valid for F-195 and F-200): District CCDDD District CCDDD Kennewick 03-017 Mukilteo 31-006 Evergreen 06-114 Spokane 32-081 Eastmont 09-206 Tumwater 34-033 Highline 17-401 Yakima 39-007 Bremerton 18-100

EXPENDITURES BUDGETED IN PROGRAM 45 SKILLS CENTER

DISTRICT DOES NOT HAVE SKILLS CENTER

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter F-195

Section 5

Page 4

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS GENERAL FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

1.141

The following districts must have expenditures in Program 46 Skills Center Fed (mask 46XXX, valid for F-195 and F-200): District CCDDD District CCDDD Kennewick 03-017 Mukilteo 31-006 Evergreen 06-114 Spokane 32-081 Highline 17-401 Tumwater 34-033 Bremerton 18-100 Yakima 39-007

NO EXPENDITURES IN PROGRAM 46 SKILLS CENTER

DISTRICT HAS SKILLS CENTER

1.142

Only those districts listed below can have expenditures in Program 46 Skills Center Federal (mask 46XXX, valid for F-195 and F-200): District CCDDD District CCDDD Kennewick 03-017 Mukilteo 31-006 Evergreen 06-114 Spokane 32-081 Highline 17-401 Tumwater 34-033 Bremerton 18-100 Yakima 39-007

EXPENDITURES BUDGETED IN PROGRAM 46 SKILLS CENTER

DISTRICT DOES NOT HAVE SKILLS CENTER

1.143

The following districts must have expenditures in Program 26 H/C St. Inst. (mask 26XXX, valid for F-195 and F-200): District District CCDDD Shoreline 17-412 Medical Lake Bremerton 18-100 Selah Clover Park 27-400

NO EXPENDITURES IN PROGRAM 26 H/C STATE

DISTRICT OPERATES STATE H/C INSTITUTION

EXPENDITURES BUDGETED IN PROGRAM 26 H/C ST INST

DISTRICT DOES NOT OPERATE STATE H/C INSTITUTION

GF3 COL 3 RESTRICTED FUND BALANCE OF $ ________________

EXCEED GF3 LINE H - BUDGET BALANCED!

1.144

1.188

Only those districts listed below can have expenditures in Program 26 H/C St. Inst. (mask 26XXX, valid for F-195 and F-200): District District CCDDD Shoreline 17-412 Medical Lake Bremerton 18-100 Selah Clover Park 27-400

CCDDD 32-326 39-119

CCDDD 32-326 39-119

On GF3, Line H, Col. 3, Total Ending Fund Balance (item #4391), must be equal to or greater than the amount of all restricted fund balances (item #3941+4201+4351+ 4281+4361+4341+4371). Valid for F-195 and F-200.

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter F-195

Section 5

Page 5

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS

GENERAL FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

1.189

On GF3, Col. 3, the ending unreserved fund balance (Item #4311) must be zero or a positive value. Valid for F-195 and F-200.

GF3 COL 3 UNRES ENDING FUND BALANCE

NOT=ZERO OR A POSITIVE VALUE

1.190

Excess Levy amount on page ii (Item #6031) or Item #6031 (index 3) must exist before revenue can be budgeted for Local Effort Assistance, Revenue 3300, on page GF5, and/or Revenue 11001, Index 3 or 5. Valid for F-195 and F-200.

GF5 COL 3 CAN'T BUDGET REV ACCT 3300

NO GF LEVY PG II OR PREVIOUS YEAR

1.191

On Page GF2, Line A, Col. 3, Total Beginning Fund Balance (Item #2751) should equal the ending Prior Year Actual Fund Balance in Index 4 (before file is rolled), or Index 2 (after file is rolled, Item #4421). Variance = $2.00. Valid for F-200.

PAGE GF2 LINE A COL 3 TOTAL BEGINNING FUND BALANCE $__________________

NOT= PRIOR YEAR F-196 TOTAL ENDING FUND BALANCE $___________

1.193

Compare page GF7, Col. 3, Line 9500, Long-Term Financing, to total on page GF16 (calculated amount), Long-Term Financing-Conditional Sales Contract. Variance = 0. Valid for F-195 and F-200.

GF7 COL 3 REV LONG-TERM ACCOUNT 9500 OF $_____________________

DOES NOT EQUAL TOTAL ON PAGE GF16 OF $_________________________

1.503

Compare Fall Levy collection percentage in all funds. Variance 1%. Valid F-195 and F-200

FALL COLLECTION LEVY PERCENTAGES GF15 PART I- ITEM 4181 TVF3 PART I-ITEM 4189 CP5 PART I-ITEM 4182 DS4 PART I- ITEM 4183

FALL LEVY COLLECTION % RATE ON PAGE _____________ Computer to insert % rate 2 decimal places.

DOES NOT EQUAL FALL LEVY COLLECTION % RATE ON PAGE ________ Computer to insert % rate 2 decimal places.

1.504

Compare Spring Levy collection percentage in all funds. Variance 1%. Valid F-195 and F-200

SPRING COLLECTION LEVY PERCENTAGES GF15 PART I- ITEM 4191 TVF3 PART I-ITEM 4199 CP5 PART I-ITEM 4192 DS4 PART I- ITEM 4193

SPRING LEVY COLLECTION % RATE ON PAGE _____________ Computer to insert % rate 2 decimal places.

DOES NOT EQUAL SPRING LEVY COLLECTION % RATE ON PAGE _________ Computer to insert % rate 2 decimal places.

1.514

On page GF10, Col. 5, add Certificated Salaries Object 2 (Item #5021) to Classified Salaries Object 3 (Item #5031) and divide total benefits Object 4 (Item #5041) by total salaries. Print message if percentage is less than 25%. Valid for F-195 and F-200.

HAS THE DISTRICT BUDGETED ENOUGH EMPLOY BENEFITS?

(BENEFITS OBJ4/TOTAL SAL OBJ 2+3LOW/OR = SALARY

1.901

The sum of direct expenditures for Program 21 less the sum of Revenue 7121 and 6121 for new FY. If less than the same calculation for budgeted current FY, amount triggers the edit message (21XXX). Valid for F-195 and F-200.

SPEC ED MAINTENANCE OF EFFORT CHECK BUDGETED SPEC ED FOR NEW FY LESS

LESS THAN BUDGETED CURRENT FY PROGRAMS PLEASE REVIEW

1.904

If the district has an amount in Item #6031, the district should have revenue in Revenue 11001. Valid for F-195 and F-200.

DISTRICT HAS M & O LEVY

PLEASE CHECK INPUT ON PAGE GF15

1.905

If the district has an amount in Program 99, Activity 59, print message. Valid for F-195 and F-200.

SHOULD THE DISTRICT BUDGET A TRANSFER

1.910

On GF15, Part I, Col. 1, amount input for fall excess levy (Item #3191) must equal OSPI file (Item #6031--index 7). Variance = $200. This edit value can be entered by ESD staff. Valid for F-195 and F-200.

GF15 PART 1 COLUMN 1 FALL EXCESS LEVY COLLECTION

NOT=LEVY AS CERTIFIED FOR

1.912

Compare Item #6031, total excess levy after rollback, to total spring levy calculated on page GF15. If certified levy is greater than zero, spring calculation on page GF15 should be greater than zero. Valid for F-195 and F-200.

DISTRICT HAS ENTERED GF SPRING LEVY ON LEVY CERT PG

PLEASE CHECK REVENUE WORKSHEET PAGE GF 15

1.999

Check Item #5321. If this item is positive, proceed with edit program. If item is zero, print message and do not run general fund edits. Valid for F-195 only.

F-195 INPUT IS NOT SUFFICIENT

NO EXPENDITURES ENTERED IN THE GF

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter F-195

Section 5

Page 10

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS CAPITAL PROJECTS FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

2.001

Levy certification page, item #6002, must agree with SPI file (item #6002 index 7). This edit value can be entered by ESD staff. Valid for F-195 and F-200.

LEVY CERT PG CP FUND COL LINE A NOT=SPI FILE

CORRECT OR SUBMIT DOCUMENTATION TO SPI

2.002

On CP5, Part I, Col. 1, amount input for Fall excess levy (item #3192) must equal OSPI file (item #6031, index 7). This edit value can be entered by ESD staff. Valid for F-195 and F-200. Variance = $200.00.

CP5 PART I COL 1 FALL EXCESS LEVY

NOT=LEVY AS CERTIFIED FOR COLLECTION

2.003

On DS1, Col. 3, line F, Transfer in from capital projects fund (item #9643) must agree with CP2, Col. 3, line G, Residual Equity to Debt Service Fund (item #5862). Valid for F-195.

CP2 COL 3 LINE G RESIDUAL EQUITY TO DEBT SERVICE FUND

NOT=DS1 COL 3 LINE G RESIDUAL EQUITY FROM CAPITAL PROJECTS FUND

2.004

On CP2, Col. 3, the amount input from Line I (item #4392) must be equal to or greater than the amount of all restricted fund balances (items #4392+#4202+#4352+#4362+ #4342+#4582+#4592+#4602+#4612). Valid for F-195 and F-200.

CP2 COLUMN 3 RESTRICTED FUND BALANCES OF

EXCEED CP2 LINE I - BUDGET NOT BALANCED!!!

2.005

On CP2, Col. 3, the ending unreserved, undesignated fund balance (item #4312) must be zero or a positive value. Valid for F-195 and F-200.

CP2 COLUMN 3 UNRES ENDING FUND BALANCE

NOT=ZERO OR A POSITIVE VALUE

2.006

Compare page CP4, Col. 3, line 9500 LongTerm Financing, to total on page CP9, LongTerm Financing Conditional Sales Contract (calculated) Col. 6, line B. Valid for F-195 and F-200.

CP4 COL 3 REV ACCT 9500 LONG-TERM FINANCING OF $__________

DOES NOT EQUAL TOTAL PAGE CP9 LONG-TERM FIN CSC $ _________

2.007

Expenditures for debt (principal and interest) on page CP1, item #0712, Col. 3, line 90,-debt, should be equal to or greater than Part A, Col. 4, Total, and Part C, Col. 5, on page CP9. Valid for F-195 and F-200.

ON PAGE CP1, DEBT #90 NOT EQUAL OR GREATER THAN $ ____________

PAGE CP9 PART C COL4+5 DEBT/INTEREST TOTAL $ ___________

2.031

On page CP2, line A, Col. 3, Total Beginning Fund Balance (item #2752) should equal the ending Prior Year Actual Fund Balance in index 4 (before file is rolled), or index 2 (after file is rolled, item #4422). Variance = $2.00. Valid for F-200.

PAGE CP1, LINE A COL 3 TOTAL BEGINNING FUND BALANCE $__________________

NOT= PRIOR YEAR F-196 TOTAL ENDING FUND BALANCE $___________

Effective Date 9/1/99

Supersedes 9/1/97

Form

Chapter F-195

Section 5

Page 11

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS CAPITAL PROJECTS FUND INFORMATIONAL EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

2.901

If on page CP2, Col. 3, line F (item #5862), Residual Equity Transfer to Debt Service Fund is greater than zero, print message. Valid for F-195 and F-200.

PLEASE BE REMINDED TO SUBMIT RESIDUAL EQUITY

RESOLUTION TO YOUR COUNTY TREASURER

2.904

If on page CP2, Col. 3, line H (item #5872), Residual Equity Transfer to the General Fund is greater than zero, print message. Valid for F-195 and F-200.

PLEASE BE REMINDED TO SUBMIT RESIDUAL EQUITY

RESOLUTION TO YOUR COUNTY TREASURER

2.905

If the district has an amount in item #6002, the district should have revenue in revenue account 11002. Valid for F-195 and F-200.

DISTRICT HAS CPF LEVY

PLEASE CHECK INPUT ON PAGE CP5

2.906

Compare item 6002, Total excess levy after rollback, to total spring levy calculated on page CP5. If certified levy is greater than zero, spring calculation on page CP3 should be greater than zero. Valid for F-195 and F-200.

DISTRICT HAS ENTERED CPF SPRING LEVY ON LEVY CERT PG

PLEASE CHECK REVENUE WORKSHEET PAGE CP5

2.999

If CP1, Col. 3, line B, total expenditures (item #5322) is zero, then nothing is entered in Capital Projects Fund. Valid for F-195.

NO EXPENDITURES IN CPF

Effective Date 9/1/99

Supersedes 9/1/98

Form

Chapter F-195

Section 5

Page 12

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS DEBT SERVICE FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

3.001

On DS1, Col. 3, Line K, Total ending fund balance (item #4393) should be zero or positive number. Valid for F-195 and F-200.

DS1, COL 3, TOTAL ENDING FUND BAL IS LESS THAN ZERO

BUDGET NOT BALANCED

3.024

On Page DS1, line A, Col. 3, Total beginning fund balance (item #2753), should equal the ending Prior Year Actual Fund Balance in index 4 (before file is rolled), or index 2 (after file is rolled, item #4423). Variance = $2.00. Valid for F-200.

PAGE DS1, LINE A. COL 3 TOTAL BEGINNING FUND BALANCE $__________________

NOT= PRIOR YEAR F-196 TOTAL ENDING FUND BALANCE $___________

3.902

Compare item #6033, Total excess levy after rollback, to Total spring levy calculated on page DS4. If certified levy is greater than zero, spring calculation on page DS4 should be greater than zero. Valid for F-195 and F-200.

DISTRICT HAS ENTERED DSF SPRING LEVY ON LEVY CERT PG

PLEASE CHECK REVENUE WORKSHEET PAGE DS4

3.903

If on page DS1, Col. 3, Line J, Residual equity transfer to General Fund (item #5343) is greater than zero, print message. Valid for F-195 and F-200.

PLEASE REMEMBER TO SUBMIT RESIDUAL EQUITY TRANSFER

RESOLUTION TO YOUR COUNTY TREASURER

3.904

If the district has an amount in item #6033, the district should have revenue in revenue account 11003. Valid for F-195 and F-200.

DISTRICT HAS DSF LEVY

PLEASE CHECK INPUT ON PAGE DS4

3.905

Compare item #5853, Total ALL Bonds, on page DS3, to expenditure total item #5323. If Total ALL Bonds on page DS3 is greater than zero, then total expenditures on page DS1 should be greater than zero. Valid for F-195 and F-200.

DISTRICT HAS ENTERED BOND INFO ON PAGE DS3

PLEASE CHECK EXPENDITURE ITEMS FOR PAGE DS1

3.906

Check item #5833 Total Nonvoted Bonds and item #99003 Transfers in from other funds. If Total Nonvoted Bonds is greater than zero, then item #99003 could be greater than zero.

DISTRICT HAS ENTERED NONVOTED BONDS ON PAGE DS3

SHOULD THE DISTRICT TRANSFER INTO 99003

3.999

If DS1, Col. 3, line B, Total Expenditures (item 5323) is zero, then nothing entered in Debt Service Fund. Valid for F-195.

NO EXPENDITURES IN DSF

Effective Date 9/1/99

Supersedes 9/1/97

Form

Chapter F-195

Section 5

Page 13

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS ASSOCIATED STUDENT BODY FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

4.001

On ASB1, Col. 3, the ending unreserved fund balance (item #4314) must be zero or a positive value. Valid for F-195 and F-200.

ASB1 COL 3 UNRES ENDING FUND BALANCES.

NOT=ZERO OR A POSITIVE VALUE

4.009

On Page ASB1, line A, Col. 3, Total Beginning Fund Balance (item #2754) should equal the ending Prior Year Actual Fund Balance in index 4 (before file is rolled), or index 2 (after file is rolled, item #4424). Variance = $2.00. Valid for F-200.

PAGE ASB1 LINE A COL 3 TOTAL BEGINNING FUND BALANCE $__________________

NOT= PRIOR YEAR F-196 TOTAL ENDING FUND BALANCE $___________

4.999

If ASB1, Col. 3, line B, Total Expenditures (item #5323) is zero, then nothing entered in Associated Student Body Fund. Valid for F-195.

Effective Date 9/1/99

Supersedes 9/1/98

NO EXPENDITURES IN ASBF

Form

Chapter F-195

Section 5

Page 14

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS TRANSPORTATION VEHICLE FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

9.001

Levy Certification page Item #6009 must agree LEVY CERT PG TV FUND COL LINE A with SPI file (Item #6009, Index 7). This edit NOT=SPI FILE value can be entered by ESD staff. Valid for F-195 and F-200.

CORRECT OR SUBMIT DOCUMENTATION TO SPI

9.006

On TVF3, Part I, Col. 1, amount input for Fall Excess Levy (Item #3199) must equal SPI file (Item #6039, Index 7). This edit value can be entered by ESD staff. Valid for F-195 and F-200. Variance = $200.00.

TVF3 PART I COL 1 FALL EXCESS LEVY

NOT=LEVY AS CERTIFIED FOR COLLECTION

9.016

On TV2, Col. 3, the amount input from Line I (Item #4399) must be equal to or greater than the amount of all restricted fund balances (Items #3949+#4209+#4359+#4369). Valid for F-195 and F-200.

TVF2 COLUMN 3 RESTRICTED FUND BALANCE OF $________________

EXCEED TVF2 LINE I - BUDGET NOT BALANCED!!!

9.019

On TVF2, Col. 3, the ending unreserved, undesignated fund balance (Item #4319) must be zero or a positive value. Valid for F-195 and F-200.

TVF2 COLUMN 3 UNRES ENDING FUND BALANCE

NOT=ZERO OR A POSITIVE VALUE

9.021

On page TVF2, Line G, Col. 3, Total Beginning Fund Balance (Item #2759) should equal the ending Prior Year Actual Fund Balance in Index 4 (before file is rolled), or Index 2 (after file is rolled, Item #4429). Variance = $2.00. Valid for F-200.

PAGE TVF2 LINE H COL 3 TOTAL BEGINNING FUND BALANCEOF $__________________

NOT= PRIOR YEAR F-196 TOTAL ENDING FUND BALANCE $___________

9.023

Compare page TVF1, Col. 3, Line 9500 LongTerm Financing, to total on page TVF4, LongTerm Financing Conditional Sales Contract (calculated) Col. 6, Line B. Valid for F-195 and F-200.

TVF1 COL 3 REV ACCT 9500 LONG-TERM FINANCING OF $________

DOES NOT EQUAL TOTAL PAGE TVF4 LONG-TERM FIN CSC $ _________

9.026

On TVF2, Col. 3, Line Act 58, Contract Purchases and Rebuilding of Buses (Item #5459) should be equal to or greater than amount on page TVF4, Col. 3 total (calculated). Valid for F-195 and F-200.

TVF2, COL 3 ACT 58 CONTRT PUR&REB SHOULD BE EQUAL TO OR GREATER THAN

TVF4, COL4 TOTAL LONG-TERM FINANCING

9.027

Program 97 Districtwide Support, Act 84 - Debt Principal Item #5489, on page TVF2 should be equal to or greater than Part A, Col. 4, on page TVF4. Valid for F-195 and F-200.

ON PAGE TVF2, PROG 97, ACT 84 NOT EQUAL OR GREATER THAN $ ________________

PAGE TVF4, PART A COL 4 DEBT PRINCIPAL TOTAL $ __________

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter F-195

Section 5

Page 15

SCHOOL DISTRICT BUDGET AND BUDGET EXTENSION COMPUTER EDITS TRANSPORTATION VEHICLE FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

9.028

Program 97 Districtwide Support, Act 83 - Other Interests Item #5479, on page TVF2 should be equal to or greater than Part A, Col. 5, on page TVF4. Valid for F-195 and F-200.

ON PAGE TVF2 PROG 97, ACT 83 NOT EQUAL OR GREATER THAN $ _____________

PAGE TVF4, TOTAL INTEREST PART C COL 5 $ _________________

9.901

If the district has Revenue 99009, then print message. Valid for F-195 and F-200.

PLEASE BE REMINDED TO SUBMIT TRANSFER RESOLUTION.

TO YOUR COUNTY TREASURER

9.902

Compare item #6009, Total Excess Levy after rollback, to Total Spring Levy calculated on page TVF3. If certified levy is greater than zero, spring calculation on page TVF3 should be greater than zero.

DISTRICT HAS ENTERED TVF SPRING LEVY ON LEVY CERT PG

PLEASE CHECK REVENUE WORKSHEET PAGE TVF3

9.904

If the district has an amount in Item #6009, the district should have revenue in revenue account 11009. Valid for F-195 and F-200.

DISTRICT HAS TVF LEVY

PLEASE CHECK INPUT ON PAGE TVF3

9.999

If TVF2, Col. 3, line D, Total Expenditures (Item #5329) is zero, then nothing entered in Transportation Vehicle Fund. Valid for F-195.

NO EXPENDITURES IN TVF

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter F-195

Section 5

Page 16

F-195 REVENUE EDITS SCHOOL DISTRICT BUDGETING GENERAL FUND ERROR EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

Check Item #9621. If this item is positive, proceed with Edit Program. If the item is zero, print message and do not run edits.

F-195 INPUT IS NOT SUFFICIENT

CANNOT RUN EDITS

101

Compare Total Enrollment, F-195 (item #3141), to Total Enrollment, F-203 Output (item #167).

F-203 TOTAL ENROLLMENT

NOT = F-195, GF1 TOTAL TOTAL K-12 ENROLLMENT

102

Compare Kindergarten Enrollment, F-195 (item #3011), with Kindergarten, F-203 (item #s 154+155). Variance = 0.

F-203 KINDERGARTEN ENROLLMENT NOT = F-195 GF1

PLEASE CORRECT THE 203 OR PAGE GF1

103

Compare Grades 1-3, F-195 (item #3021+ 3031+3041), with Grades 1-3, F-203 Output (item #s 156+157). Variance = 0.

F-203 GRADES 1-3 ENROLLMENT NOT= F-195 GF1

PLEASE CORRECT THE F-203 OR PAGE GF1

104

Compare Grades 4-6, F-195 (item #s 3051+ 3061+3071), with Grades 4-6, F-203 Output (item #s 158+159). Variance = 0.

F-203 GRADES 4-6 ENROLLMENT NOT=F-195 GF1

PLEASE CORRECT THE F-203 OR PAGE GF1

105

Compare Grades 7 and 8, F-195 (item #s 3081+ 3091), with Grades 7 and 8, F-203 Output (item #s 160+161). Variance = 0.

F-203 GRADES 7 AND 8 ENROLLMENT NOT= F-195 GF1

PLEASE CORRECT THE F-203 OR PAGE GF1

106

Compare Grades 9-12, F-195 (item #s 3001+3101+3111+ 3121+3131), with Grades 9-12, F-203 Output (item #s 162+163+164+165+166+182+183). Variance = 0.

F-203 GRADES 9-12 ENROLLMENT NOT=F-195 GF1

PLEASE CORRECT THE F-203 OR PAGE GF1

Effective Date 9/1/99

Supersedes 9/1/97

Form

Chapter F-195

Section 5

Page 17

F-195 REVENUE EDITS SCHOOL DISTRICT BUDGETING GENERAL FUND INFORMATIONAL EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

107

Compare Revenue Account 1400, F-195 General Fund, to Revenue Account 1400, F-203 Input (item #171). Variance = $100.

F-203 REV ACCT 1400, LOCAL IN-LIEU OF TAXES

NOT=F-195 GF4, REV ACCT 1400 LOCAL IN-LIEU OF TAXES

108

Compare Revenue Account 1600, F-195 General Fund, to Revenue Account 1600, F-203 Input (item #172). Variance = $100.

F-203 REV ACCT 1600, COUNTY ADMINISTERED FOREST

NOT=F-195 GF4, REV ACCT 1600 COUNTY ADMINISTERED FOREST

109

Compare Revenue Account 3600, F-195 General Fund, to Revenue Account 3600, F-203 Input (item #173). Variance = $100.

F-203 REV ACCT 3600, STATE FOREST

NOT=F-195 GF4, REV ACCT 3600 STATE FOREST

110

Compare Revenue Account 5500, F-195 General Fund, to Revenue Account 5500, F-203 Input (item #175). Variance = $100.

F-203 REV ACCT 5500, FEDERAL FORESTS

NOT=F-195 GF4, REV ACCT 5500 FEDERAL FORESTS

111

Compare Revenue Account 5400, F-195 General Fund, to Revenue Account 5400, F-203 Input (item #174). Variance = $100.

F-203 REV ACCT 5400, FEDERAL IN-LIEU OF TAXES

NOT=F-195 GF4, REV ACCT 54 FEDERAL IN-LIEU OF TAXES

112

Compare Revenue Account 3100, F-195 General Fund, to Revenue Account 3100, F-203 Output (item #343). Variance = $100.

F-203 REV ACCT 3100, APPORTIONMENT

NOT=F-195 GF4, REV ACCT 3100 APPORTIONMENT

115

Compare Revenue Account 4121, F-195 General Fund, to Revenue Account 4121, F-203 Output (item #325). Variance = $100.

F-203 REV ACCT 4121, ED OF HANDICAPPED

NOT=F-195 GF4, REV ACCT 4121 ED OF HANDICAPPED

116

Compare Revenue Account 4171, F-195 General Fund, to Revenue Account 4171, F-203 Output (item #348). Variance = $100.

F-203 REV ACCT 4171, TRAFFIC SAFETY ED

NOT=F-195 GF4, REV ACCT 4171 TRAFFIC SAFETY ED

117

Compare Revenue Account 4198, F-195 General Fund, to Revenue Account 4198, F-203 Output (item #350). Variance = $100.

F-203 REV ACCT 4198, SCHOOL FOOD SERVICES

NOT=F-195 GF4, REV ACCT 4198 SCHOOL FOOD SERVICES

118

Compare Revenue Account 4155, F-195 General Fund, to Revenue Account 4155, F-203 Output (item #346). Variance = $100.

F-203 REV ACCT 4155, LEARNING ASSISTANCE

NOT=F-195 GF4, REV ACCT 4155 LEARNING ASSISTANCE

119

Compare Revenue Account 4165, F-195 General Fund, to Revenue Account 4165, F-203 Output (item #347). Variance = $100.

F-203 REV ACCT 4165, TRANSITIONAL BILINGUAL

NOT=F-195 GF4, REV ACCT 4165 TRANSITIONAL BILINGUAL

Effective Date 9/1/99

Supersedes 9/1/97

Form

Chapter F-195

Section 5

Page 18

F-195 REVENUE EDITS SCHOOL DISTRICT BUDGETING GENERAL FUND INFORMATIONAL EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

120

Compare Revenue Account 4174, F-195 General Fund, to Revenue Account 4174, F-203 Output (item #349). Variance = $100.

F-203 REV ACCT 4174, HIGHLY CAPABLE

NOT=F-195 GF4, REV ACCT 4174 HIGHLY CAPABLE

121

Compare Revenue Account 4175, F-195 General Fund, to Revenue Account 4175, F-203 Output (item #056). Variance = $100.

F-203 REV ACCT 4175, LOCAL PROG ENHANCEMENT

NOT=F-195 GF4, REV ACCT 4175 LOCAL ED PROG ENHANCEMENT

300

Master Revenue Edit. This edit will compare selected F-195 Revenues with the F-203 Revenues. The main purpose for this revenue is to compare the F-195 entered revenue (as calculated or estimated using the previous year's F-203 X option) to the current year's F-203 calculated revenue. This edit cannot distinguish between whether the district has used the X option, or the current F-203, so all districts will receive this informational edit.

Revenue Code 1400 1600 3100 3600 4100 4121 4155 4158 4165 4171 4174 4175 4198 4199

601

On page GF2, Col. 3, Beginning Fund Balance G.L. 890 (Unreserved Fund Balance, item #2691), compare to the F-197 current month on the County Treasurer's file net cash and investment balance (item #100) per County Treasurer. If the F-197 amount is less than or equal to zero, or the Unreserved Fund Balance is greater than zero, print message. Variance = $20,000.

CASH FILE F-197 SHOWS ZERO OR NEG GF CASH BALANCE OF $ __________

SD SHOWS A POSITIVE UNRES GF BALANCE OF $ _____________

602

On page TVF1, Col. 3, Beginning Fund Balance G.L. 890 (Unreserved Fund Balance, item #2699), compare to the F-197 current month on the County Treasurer's file net cash and investment balance (item #100) per County Treasurer. If the F-197 amount is less than or equal to zero, or the Unreserved Fund Balance is greater than zero, print message. Variance = $5,000.

CASH FILE F-197 SHOWS ZERO OR NEG TVF CASH BALANCE OF $ __________

SD SHOWS A POSITIVE UNRES TVF BALANCE OF $ _____________

Effective Date 9/1/99

Supersedes 9/1/97

Form

Chapter F-195

F-203 item # 171 172 343 173 332 325 346 379 347 348 349 056 350 331

F-195 item # 14001 16001 31001 36001 41001 41211 41551 41581 41651 41711 41741 41751 41981 41991

Section 5

Difference calculated calculated calculated calculated calculated calculated calculated calculated calculated calculated calculated calculated calculated calculated

Page 19

F-195 REVENUE EDITS SCHOOL DISTRICT BUDGETING GENERAL FUND INFORMATIONAL EDIT TEST DESCRIPTION

FIELD #1 MESSAGE

FIELD #2 MESSAGE

603

On page CP1, Col. 3, Beginning Fund Balance G.L. 890 (Unreserved Fund Balance, item #2692), compare to the F-197 current month on the County Treasurer's file net cash and investment balance (item #100) per County Treasurer. If the F-197 amount is less than or equal to zero, or the Unreserved Fund Balance is greater than zero, print message. Variance = $0.

CASH FILE F-197 SHOWS ZERO OR NEG CPF CASH BALANCE OF $ __________

SD SHOWS A POSITIVE UNRES CPF BALANCE OF $ _____________

604

On page ASB1, Col. 3, Beginning Fund Balance G.L. 890 (Unreserved Fund Balance, item #2694), compare to the F-197 current month on the County Treasurer's file net cash and investment balance (item #100) per County Treasurer. If the F-197 amount is less than or equal to zero, or the Unreserved Fund Balance is greater than zero, print message. Variance = $20,000.

CASH FILE F-197 SHOWS ZERO OR NEG ASB CASH BALANCE OF $ __________

SD SHOWS A POSITIVE UNRES ASB BALANCE OF $ _____________

701

Compare F-203, Output Account 4158 Special and Pilot Programs, item #330, with F-195 input 4158. The F-195 input should be equal to or greater than the F-203 output. Variance = $2.00.

F-195 GF5 REV ACCT 4158 SHOULD BE EQUAL TO OR GREATER THAN

F-203 REV ACCT 4158

Effective Date 9/1/99

Supersedes 9/1/97

Form

Chapter F-195

Section 5

Page 20

CHAPTER II: BUDGET PREPARATION CONTENTS SECTION

PAGE(S)

Budget Preparation—Introduction

Intro

1–2

Changes for 2000–2001 Budgets

1

1–3

Revenue Account Summary

2

1–22

Form F-203 Estimates for State Revenues F-203 Form F-203 Edits F-203 and F-203X Item Numbers F-203 (X) Option Items

3

State Apportionment Payment Information Payment Schedules Planned Adjustments to Apportionment Request for Transfer of Allocations

4

Indirect Cost Limits and Recoveries State Programs Federal Programs Federal and State Rates

5

Salary Information

6

1–11

Employee Health and Benefit Rates

7

1–3

School Finance Resource People by Subject

8

1–2

Excess Cost Accounting for Special Education General Standards Safety Net Standard

9

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Form

1–12 13–19 20–22 23–24

1–2 3–4 5

1–3 4–6 7–13

Chapter BUD PREP

1 2–4

Section INDEX

Page 1

BUDGET PREPARATION—INTRODUCTION PURPOSE This chapter provides guidance for school district revenue forecasting and budget preparation. Information about state apportionment procedures and requirements is also provided. F-203 ESTIMATES FOR STATE REVENUES Districts must complete Form F-203 Estimates for State Revenues as part of the budget process. OSPI will use F-203 data submitted with the district’s final adopted budget to determine 2000–01 state apportionment payments beginning in September 2000. Failure to properly complete Form F203 may result in delay or miscalculation of apportionment payments to the district. After budget adoption, a district may request revisions to F-203 estimates used for apportionment. The request should be in the form of a letter addressed to Steve Shish, OSPI, School Apportionment and Financial Services, PO Box 47200, Olympia, WA 98504-7200. Beginning in January 2001, OSPI apportionment calculations will use actual year-to-date enrollment, staff mix factor, staff ratio, and other funding assumptions. ADDITIONAL BUDGET INFORMATION AVAILABLE 2000–2001 Budget Preparation Webpage School Apportionment and Financial Services (SAFS) is posting useful budget information to our “2000–2001 Budget Preparations” webpage. The page contains links to the text of the 1999–2001 State Operating Budget for K–12 education, a 2000 legislative session wrap-up, levy authority and local effort assistance estimates, LAP formula factors, better schools draft rules, and several of the documents included in this chapter. Additional information will be posted as it becomes available. The SAFS website is http://www.k12.wa.us/safs/. Under “LATEST NEWS!” select the link called “2000–2001 Budget Preparations.” ESDs and school districts are encouraged to check this page periodically for new information. (Refresh your browser links to get the most current postings.) WebApps Grant Applications OSPI continues to enhance its online grant application system (WebApps). Districts may use WebApps to apply for the following state and federal entitlements: Transitional Bilingual—State Learning Assistance Program—State Highly Capable—State Title I Parts A, B, C, and D Title II Eisenhower Professional Development Title IV Safe and Drug-Free Schools Title VI Innovative Educational Programs Carl Perkins Vocational Education Education for Homeless Children and Youth Federal Special Education IDEA Emergency Immigrant Learn and Serve America Teacher Assistance Program (TAP) Effective Date 9/1/00

Supersedes 9/1/99

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Chapter BUD PREP

Section Intro

Page 1

BUDGET PREPARATION—INTRODUCTION

OSPI is working to expand WebApps to permit online applications for additional grants. A link to WebApps is located on OSPI’s main home page: http://www.k12.wa.us/. The direct link to WebApps is http://webapps.ospi.wednet.edu/webapps/default.html. School Construction Funding Information Assistance in planning and budgeting for school construction and other capital projects is available through OSPI’s School Facilities and Organization section at (360) 753-6702, [email protected], or PO Box 47200, Olympia, WA 98504-7200. Three regional coordinators are available to help with planning for school construction and remodeling. Resources People The directory at the end of this chapter provides names, e-mail addresses, and telephone numbers of OSPI staff who are available to answer school finance questions. F-203 X OPTION Beginning in October of each year, OSPI provides the F-203 “X” option to allow districts to estimate the revenue impact of various funding formula assumptions. Districts are given access to change many of the state funding variables. For districts that used the 1999–2001 F-203 X option to estimate 2000–2001 revenues, OSPI created informational edits comparing budgeted revenue to the F-203 X revenue calculations. These edits alert users to a possible need for a budget revision to increase or decrease expenditures and/or revenues. The F-203 X option will be available in the fall of 2000. In the spring of 2001, OSPI will post preliminary funding formula factors to assist districts in preparing 2001–2002 school year revenue estimates using the F-203 X option.

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Chapter BUD PREP

Section Intro

Page 2

CHANGES FOR 2000–2001 BUDGETS STATE FUNDING FORMULA CHANGES The 2000–2001 State Operating Supplemental Appropriations Act made a few significant additions to school programs. (The state budget, EHB 2487, is codified in Chapter 1, Laws of nd 2000, 2 Special Session.) These additions are summarized below and are also described in more detail in Section 2, Revenue Account Summary. Better Schools Additional funding is provided to help students meet the essential academic learning requirements and student assessment performance standards. Two new programs are funded: 62 Better Schools—Staff and 63 Better Schools—Professional Development. It is the intent of the Legislature that these funds will be appropriated on an ongoing basis in future biennia. Better Schools—Staff These funds are to be used for reducing class sizes in Grades K–4 or to provide extended learning opportunities for elementary (Grades K–6) students. A district maintaining a 55.4 K–4 staff ratio may use the allocations for similar activities for all grades. The allocation is based on a maximum funding ratio of 2.2 certificated staff units per 1,000 FTE students in Grades K–4. A district that demonstrates a lower ratio will be funded based on the lower ratio. Refer to Section 2 Account 4162 for additional information. Better Schools—Professional Development These are funds to be used for professional development for certificated and classified staff. The allocation is at a rate of $20.04 per student based on the October 1999 P-105 headcount. Districts shall allocate the funds to schools and the expenditure of funds shall be determined at each school site. Note that OSPI will pay two-twelfths (16.67 percent) of the allocation in the 1999–2000 school year (July and August 2000). Refer to Section 2 Account 4163 for additional information. School Safety Allocations These funds may be used for school safety purposes. The allocation is a maximum rate of $10.00 multiplied by the 1999–2000 annual average full-time equivalent (AAFTE) enrollment. The allocation is reduced by certain safety grants. Note that OSPI will pay 50 percent of the allocation in the 1999–2000 school year (July 2000). Refer to Section 2 Account 4100 for more information. Enrollment Decline Districts that have an enrollment decline in the 1999–2000 school year from the 1998–99 school year of more than 4.5 percent or more than 300 AAFTE students will receive an allocation for up to one-half of the enrollment loss at the basic education unenhanced rate. Districts receiving small school allocation factors shall be limited to the actual basic education allocation loss. Note this allocation falls entirely within the 1999–2000 school year. OSPI will pay 80 percent in June and 10 percent in both July and August 2000. ACCOUNTING CHANGES Several significant accounting changes take effect in the 2000–2001 school year. Effective Date 9/1/00

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Chapter BUD PREP

Section 1

Page 1

CHANGES FOR 2000–2001 BUDGETS

Special Education Excess Cost Accounting OSPI is providing general standards for special education excess cost accounting for all districts. A detailed step-by-step excess cost accounting methodology is required for districts applying for special education safety net funding. Please refer to Section 9 “Excess Cost Accounting for Special Education” for further guidance. Elimination of Program 94 Instruction Support The work of the School District Accounting Advisory Committee (SDAAC) has culminated in a major change in the way districts report instruction support costs and the way indirect costs are allocated for state recovery purposes. Beginning this year, Program 94 Instructional Support has been eliminated. Costs and personnel previously coded to this program should now be coded to Program 01 Basic Education unless directly traceable to another instruction program. To accommodate this change, the following activity codes have been opened up: Program 01 Basic Education – 22 Learning Resources – 23 Principal’s Office – 24 Guidance and Counseling – 26 Health/Related Services Program 45 Skills Center – 22 Learning Resources – 26 Health/Related Services Because Program 94 was considered part of the district’s basic education program expenditures, the recoding of Program 94 staff can affect the following state funding calculations: – Basic education mix factor – Funded K–4 staff ratio – 46/1000 K–12 staff ratio compliance Districts that code Program 94 Instruction Support staff to Program 01 Basic Education will avoid unforeseen impacts on state funding calculations. Instructions for direct charges to Program 31 Vocational—Basic—State have not changed. Charge only those instructional support costs directly attributable to the vocational program. Do not allocate costs to the vocational program if the services benefit all high school students. Vocational indirect cost limit and staff ratio rules will continue unchanged for the 2000–2001 school year. OSPI has created a task force to study possible changes to the calculations for the 2001–2002 school year. Elimination of Program 92 Debt Service Program 92 Debt Service has been eliminated. Expenditures previously coded to this program should now be coded to Program 97 Districtwide Support. To accommodate this change, the following activity codes have been opened up: Effective Date 9/1/00

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Chapter BUD PREP

Section 1

Page 2

CHANGES FOR 2000–2001 BUDGETS

Program 97 Districtwide Support – 83 Interest – 84 Principal – 85 Debt-Related Expenditures Change to State Recovery Calculations With the elimination of Program 94, the indirect cost pool is cut almost in half. The allocation of indirect costs on the F-196 Part III will be greatly simplified to resemble the federal indirect cost methodology. Allowable indirect charges to certain state categorical programs are significantly reduced. Districts that find that the new lower indirect cost allocation results in a potential recovery of state categorical funds are advised to consider if:

• •

Direct instruction support costs of the program are properly coded. Additional expenditures for the program are appropriate.

Detailed description of indirect cost allocations and the state recovery process is provided in Section 5 of this chapter. The state recovery rate for each school district is provided at the end of Section 5. NOTICE OF CHANGES TO THE INTERNET SERVICE PROVIDER (ISP) FEE The ISP fee paid to OSPI for connection to the world wide internet will be increased from $1,600 to $3,050 per data T-1 in the 2000–2001 school year. If the e-rate discount is granted by the School and Library Board, the actual bill will be discounted by the appropriate rate for each district. Please budget the entire amount of $3,050 per data T-1. For more information about this fee please contact Elizebeth Olsen at (360) 586-8786 or Dennis Small at (360) 6643111.

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REVENUE ACCOUNT SUMMARY PURPOSE This section provides information and advice about budgeting revenues for the 2000–2001 school year. Text in bold italics calls attention to changes this year. The document is in revenue account number order. For actual revenue account descriptions and definitions, please refer to the Accounting Manual for Public School Districts in the State of Washington. 1100

Local Property Tax Worksheets for calculating local property tax revenues are provided on pages GF15, TVF3, CP5, and DS4 in Form F-195. School districts having excess levies in 2001 must also complete the F-195 page titled “Certification of Excess Levies for 2001 Collection.” The F-203 program provides an option for estimating 2001 and 2002 levy authority. F-203 menu option 2, Calc/Edit/Report, suboption 2, 2001 Levy Authority and LEA, produces a report showing details of the 2001 levy authority estimate. Suboption 3 is used for 2002. School districts are advised to review account assumptions in Part L prior to running the 2002 levy authority estimate. For purposes of levy authority, the percent increase in basic education allocation per pupil is 3.0 percent from 1999–2000 to 2000–2001. The percent increase from 2000–2001 to 2001–2002 will be included in the 2001–2003 State Biennial Appropriations Act. An estimate of 2001 levy authority is posted to the School Apportionment and Financial Services website under 2000–2001 Budget Preparations.

3100

Basic Education Allocation Formula General The basic education allocation formula will continue to be used during FY 2000–2001. Changes from the prior year include: • NERC rates are increased to $8,239 regular and $20,232 vocational. • NERC rates are increased to $15,699 for skills centers. • The salary increase for certificated and classified staff is 3.0 percent. • The allocation rate for substitutes is increased by 31 percent to $494.35. • Mandated fringe benefits are revised due to changes in retirement rates. • Insurance benefits are increased to $425.89 beginning September 1, 2000. Basic Education Mandate Pursuant to RCW 28A.150.260, the basic education formula is for state apportionment and equalization purposes only and does not mandate specific operational functions of school districts. However, school districts must comply with program requirements identified in: •

RCW 28A.150.220 Basic Education Act (BEA) of 1977 Definitions—Program Requirements—Program Accessibility—Rules.



RCW 28A.150.100 Basic Education Certificated Instructional Staff—Definition—Ratio to Students.

(a) For the purposes of this section, basic education certificated instructional staff shall mean all full-time equivalent certificated instructional staff (CIS) in the following programs as defined for statewide school district accounting purposes: • • Effective Date 9/1/00

01 Basic Education 45 Skills Center Basic—State

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Form

• •

31 Vocational—Basic—State Districtwide Support

Chapter BUD PREP

Section 2

Page 1

REVENUE ACCOUNT SUMMARY (b) In the 1988–89 school year and thereafter, each school district shall maintain a ratio of at least 46 basic education certificated instructional staff to 1,000 annual average full-time equivalent students. Limits on Salary and Fringe Benefits Districts are reminded of the provisions of RCW 28A.400.200 Salaries and Compensation for Employees—Minimum Amounts—Limitations—Supplemental Contracts (published in this chapter in Section 6). A district’s actual average salary for basic and special education certificated instructional staff shall not exceed the state allocated salary used for general apportionment. Basic Staff Ratios The basic education allocation formula allocates state moneys and consists of certificated instructional staff (CIS) units, certificated administrative staff (CAS) units, classified staff units, legislatively specified salary and employee benefit levels, and nonemployee-related costs (NERC). Staff units are generated by full-time equivalent (FTE) enrolled pupils, excluding Running Start FTE enrollment, reported to this agency. Running Start FTE enrollment is funded separately as described in the section below titled “Running Start.” Ratios used in generating staff units are as follows: Grades K–3 Grades K–4 Grades 5–12 Grades K–12 Grades K–12

49 53.2 46 4 16.67

Minimum CIS units per 1,000 FTE enrollment Maximum CIS units per 1,000 FTE enrollment CIS units per 1,000 FTE enrollment CAS units per 1,000 FTE enrollment Classified staff units per 1,000 FTE enrollment

Hereafter for purposes of describing the basic education allocation formula, K–4 ratio means the number of kindergarten through fourth grade basic education CIS per 1,000 FTE students in kindergarten through fourth grade. The funded K–4 ratio is 53.2 only if the district documents an actual ratio of at least 53.2 full-time basic education certificated instructional staff per 1,000 full-time equivalent (FTE) students at those grade levels. For any school district documenting a lower ratio, the funding ratio shall be based on the district’s actual ratio achieved in 2000–2001, or the minimum funding ratio, if greater. The minimum funding ratio used in generating K–4 CIS staff units is calculated as follows: Minimum Funding 2000–2001 K–4 BEA CIS Ratio (Annual Average Grades K–3 FTE times 49 plus Annual Average Grade 4 FTE times 46) divided by Annual Average Grades K–4 FTE Districts with a K–4 ratio of at least 51 can use up to 1.3 of the 53.2 funding ratio to employ classified instructional assistants over and above the level employed in the 1989–90 school year. Classified instructional assistants means classified staff assigned to duty code No. 910 in Program 01 Basic Education, Activity 27 Teaching. Classified instructional staff shall be converted to a certificated instructional staff equivalent. K–4 ratio funding during the months of September through December 2000 will be based on Form F-203C. Beginning with the January 2001 apportionment payment, K–4 ratio funding will be determined by the district’s actual K–4 ratio using a reporting and monitoring process similar to Effective Date 9/1/00

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REVENUE ACCOUNT SUMMARY that used for FY 1999–2000. More information about the K–4 ratio and its relationship with Better Schools—Staff ratios will be published in a separate bulletin. Certificated Staff Units—General A district’s FTE enrollment generates CIS and CAS units in accordance with the basic staff ratios section above, per 1,000 FTE enrollment. FTE enrollment is determined by calculating total FTE enrollment and subtracting the FTE enrollment of vocational-secondary, skills center programs, and FTE enrollments for small school districts, remote and necessary plants, and small high schools. Calculation of certificated units for vocational, skills centers, small school districts, remote and necessary plants, and small high schools are described below. Certificated Staff Units—Calculations for Small Districts, Remote and Necessary Plants in Districts and Small High Schools The formula provides certificated staff units for districts which meet enrollment characteristics described below: (a) For small districts and remote and necessary plants with fewer than 25 FTE enrollment, the formula provides certificated staff units as follows: FTE Program Enrollment Instructional Administrative Staff Units Staff Units Level > To K–6 0 5 1.76 .24 K–8 0 5 1.68 .32 K–6 5 25 1.76 + [(FTE - 5)/20] .24 K–8 5 25 1.68 + [(FTE - 5)/10] .32 (b) For small districts and remote and necessary plants with 25 or more FTE enrollment but not more than 100 FTE in Grades K–8, the formula provides certificated staff units as follows:

Program Level

FTE Enrollment Up to

K–6 7–8

Minimum Instructional Staff Units

60.0 20.0

Minimum Administrative Staff Units

2.76 0.92

.24 .08

If the units calculated for K–6 are less than the units calculated using the ratios in the basic staff ratios section above, the district’s allocation will be based on the ratios in the basic staff ratios section. For K–6 programs with FTE enrollment of more than 60 and Grades 7–8 programs with FTE enrollment of more than 20, staff units are calculated based on the regular ratio described in the basic staff ratios section above. (c) For districts operating not more than two high schools having total Grades 9–12 FTE enrollment of not more than 300 in each high school, the formula ensures a minimum number of certificated staff units. This does not apply to alternative schools. In determining if a high school has less than 300 FTE enrollment, vocational FTE are included. In calculating the basic education allocation, staff units are reduced at the rate of 46 CIS units and 4 CAS units per 1,000 vocational FTE. Funding for vocational students is generated as described in the vocational section below. For districts meeting the above criteria, certificated staff units are provided as follows:

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REVENUE ACCOUNT SUMMARY High School Enrollment

Instructional Staff Units

Administrative Staff Units

R & N Plants !

4.5

- [Voc FTE X .046]

0.25 - [Voc FTE X .004]

60 FTE or less

9.0

- [Voc FTE X .046]

0.5

Between 60 and 300 FTE

9.0 + [(FTE - 60)/43.5 X .8732] - [Voc FTE X .046]

- [Voc FTE X .004]

0.5 + [(FTE - 60)/43.5 X .1268] - [ Voc FTE X .004]

! For remote and necessary schools offering Grades 9–12 and with total K–12 FTE enrollment of 25 or less. Certificated Staff Units—Additional .5 CIS Unit for Certain Nonhighs For certain nonhigh districts, those meeting enrollment conditions described below, the formula provides an additional 0.5 CIS unit. The enrollment conditions and additional units are provided as follows:

Program Level

Additional FTE Enrollment Between

Instructional Staff Units

K–8 K–6 or 1–6

70 and 180 FTE 50 and 180 FTE

0.5 0.5

Vocational-Secondary and Skills Centers Certificated Staff Unit Calculations Vocational-secondary and skills centers enrollment is reported monthly on Form P-233. Refer to the annual enrollment reporting bulletin for detailed instructions. Vocational-secondary enrollment generates 0.92 of a CIS unit and .08 of a CAS unit per 19.5 FTE students in approved vocational classes. The staffing formula is “use it or lose it.” Staff allocations for districts below the required ratio will be based on the district’s actual ratio; however, no district will be allocated less that the basic rate of 1 CIS unit for each 20 FTE students. The formula assumes that 88.2 percent of state-allocated certificated staff is reported in Program 31 Vocational—Basic—State and the remaining 11.8 percent is reported in Program 01 Basic Education and Program 97 Districtwide Support. Districts that maintain a ratio of 1:22.1 (19.5 ÷ 88.2 percent) in Program 31 will receive full funding of 1:19.5. Districts between 1:22.1 and 1:22.7 will be funded at their actual ratio times 88.2 percent. Districts over 1:22.7 will be funded at the basic rate of 1:20.0. Note that librarians, counselors, and other educational staff associates should be coded to Program 31 only if services are directly attributable to the vocational program. Instructional support services provided to high school students generally are properly coded to Program 01 Basic Education. Skills center enrollment generates 0.92 of a CIS unit and .08 of a CAS unit per 16.67 FTE enrollment in approved vocational classes. To qualify, skills centers must meet the standards for skills center funding recommended by OSPI in January 1999. Section 502 2.(c)(iii) of the appropriations act states as follows: “Indirect cost charges, as defined by the superintendent of public instruction, to vocational-secondary programs shall not exceed 10 percent.” This limitation does not apply to skills center programs. Details of the indirect cost limit for vocational programs are provided in Section 5 of this chapter. Effective Date 9/1/00

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REVENUE ACCOUNT SUMMARY Funding for the 2000–2001 skills center summer program will be determined in the 2001–2003 appropriations act. Enrollment Increase—Calculation Districts meeting the following conditions shall receive an additional allocation of 110 percent of the per-pupil allocation multiplied by the increase in FTE: (a) Total district FTE enrollment of at least 250. (b) An FTE enrollment count for at least one day during any month in the period of September through May that exceeds the first of the month FTE enrollment count by 5 percent or more. This increase in FTE shall be determined by subtracting the first of the month FTE count from the highest monthly FTE count, then dividing by 9 to obtain an annualized count. Classified Staff Units—Calculation Total classified staff units are the sum of the following: (a) One classified staff unit for every 60 FTE enrollment, including vocational-secondary and skills center FTE enrollment but excluding small school enrollment described above. (b) One classified staff unit for every three certificated staff units for small schools provided in the sections on certificated staff units—calculations for small districts, remote and necessary plants in districts, and small high schools and certain nonhighs. (c) One-half of a classified staff unit for any nonhigh school district with an FTE enrollment between 50 and 180. Certificated Instructional Staff Unit Salary Maintenance The CIS unit salary maintenance is determined by multiplying the district’s formula-generated CIS units by the district’s certificated instructional derived base salary for 1998–99 shown on LEAP Document 12E (Section 6, pages 4–11), and then multiplying the result by the district’s FY 2000– 2001 CIS mix factor computed using LEAP Document 1A . The CIS mix factor is an average of basic education and special education program staff. The CIS mix factor will be calculated using full-time equivalent CIS in the 300 and 400 series and 630 and 640 duty codes in Programs 01, 21, 31, 45, and 97. These data will be reported by school districts as part of the FY 2000–2001 certificated personnel data reporting process known as the S-275. Program codes are described in the Accounting Manual for Public School Districts in the State of Washington and duty codes will be described in the S-275 instructions for FY 2000–2001. Certificated Instructional Staff Unit Salary Increase The CIS salary increase allocation includes the 1999–2000 increase and a further 3 percent increase for 2000–2001. This increase includes funding for three additional contract days over the 1998–99 actual contract days. These days are provided for activities related to improving student learning consistent with education reform implementation. If fewer than three days are included in the district’s base contract for these activities, the salary allocation will be reduced accordingly. Implementation rules have been posted to the School Apportionment and Financial Services Internet page under “WACs.” The salary increase can be calculated as the difference between the CIS salary maintenance and the district’s formula-generated CIS units multiplied by the district’s certificated instructional Effective Date 9/1/00

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REVENUE ACCOUNT SUMMARY derived base salary for 2000–2001 shown on LEAP Document 12E multiplied by the district’s FY 2000–2001 CIS mix factor computed using LEAP Document 1S. Certificated Administrative Staff Unit Salary Maintenance The CAS unit salary maintenance is determined by multiplying the formula-generated CAS units by the district’s certificated administrative average salary for 1998–99 as shown on LEAP Document 12E. Certificated Administrative Staff Unit Salary Increase The CAS salary increase allocation includes the 1999–2000 increase and a further 3 percent increase for 2000–2001. It is calculated by multiplying the formula-generated CAS units by the district’s certificated administrative average salary for 1998–99 as shown on LEAP Document 12E, then multiplied by .0609. Classified Staff Unit Salary Maintenance The classified staff unit salary maintenance is determined by multiplying the formula-generated classified staff units by the district’s classified average salary for 1998–99 as shown on LEAP Document 12E. Classified Staff Unit Salary Increase The classified staff salary increase allocation includes the 1999–2000 increase and a further 3 percent increase for 2000–2001. It is calculated by multiplying the formula-generated classified staff units by the district’s classified average salary for 1998–99 as shown on LEAP Document 12E, further multiplied by .0609. Mandated Fringe Benefits The basic education allocation includes funding for the following fringe benefits required by law: (a) (b) (c) (d) (e)

Employer contributions to OASI (social security). Industrial insurance, medical aid, and the supplemental pension contribution. Unemployment compensation. Public Employees’ Retirement System (PERS) contribution. Teachers’ Retirement System (TRS) contributions.

The mandated benefit portion of the basic education allocation formula is determined by applying the factors below to formula-generated certificated and classified staff unit salary allocations as follows: Description

Percentage

Certificated salary maintenance benefit percent Certificated salary increase benefit percent Classified salary maintenance benefit percent Classified salary increase benefit percent

15.62 14.98 15.82 12.32

These rates are lower for certificated staff than the 1999–2000 rates due to a decrease in retirement contribution rates. For information on retirement rates see Section 7. Insurance Benefit The insurance benefit portion of the basic education allocation formula is calculated per formulagenerated certificated and classified staff units at the monthly rate of $425.89 for September 2000 through August 2001.

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REVENUE ACCOUNT SUMMARY To calculate the insurance benefit portion of the allocation for classified staff units, the classified formula staff units are multiplied by 1.152. This factor is intended to adjust allocations so that, for the purposes of distributing insurance benefits, full-time equivalent classified employees may be calculated on the basis of 1,440 hours of work per year, with no individual employee counted as more than one FTE. Allocations for Nonemployee-Related Costs (NERC) The allocation for NERC will be as follows: (a) $8,239 per formula-generated certificated staff unit except vocational-secondary and skills center units. (b) $20,232 per formula-generated vocational-secondary staff unit. (c) $15,699 per skills center certificated staff unit. Substitute Teacher Pay The substitute teacher portion of the basic education allocation is $479.94 per year multiplied by 91.5 percent of the basic education formula-generated CIS units, and further multiplied by 1.03. Running Start The Running Start program allows eleventh and twelfth grade students to enroll in certain universities and community or technical colleges and earn both college and high school credit. Running Start enrollment is funded at a uniform statewide rate estimated at $3,783 per annual average full-time equivalent (AAFTE) nonvocational student and $4,479 per AAFTE vocational student. Moneys generated by Running Start students are collected by the school district and paid to the university and community or technical college. School districts may retain up to 7 percent of moneys generated by Running Start enrollment. Deductible Revenues The basic education total guaranteed entitlement is the total of the calculations described in this section. To determine the state share, the total basic education guaranteed entitlement amount is reduced by certain deductible revenues. One hundred percent of the FY 2000–2001 revenues in the following general fund accounts will be deducted: 1400 1600 3600 5400 5500

Local in Lieu of Taxes County-Administered Forests State Forests Federal in Lieu of Taxes Federal Forests

Deductible revenues from any of the above sources received by a school district due solely to the district’s capital projects fund or debt service fund excess tax levy shall not constitute General Fund revenues and shall not be deducted in the computation of the district’s annual basic education allocation for that school year. For Skamania County districts only, 30 percent of the lesser of the basic education allocation or federal forests revenue will be deducted. Fire District Reimbursement Payment will be made in July 2001 and is estimated to be $1.04 per headcount pupil reported on the October 2000 School Enrollment Report, Form P-105, in school buildings within fire protection districts. School buildings within a fire protection district must have a fire status code of U or A on the P-105 report.

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REVENUE ACCOUNT SUMMARY State allocations for this program are subject to recovery. For more information on recoveries refer to Section 5. School Consolidation If two or more school districts consolidate and each district was receiving additional basic education formula staff units for small schools, the following shall apply: (a) For three school years following the consolidation, the number of basic education formula staff units shall not be less than the number of basic education formula staff units received by the districts in the school year prior to consolidation. (b) For the fourth through eighth school years following consolidation, the difference between the basic education formula staff units after consolidation shall be reduced in increments of 20 percent per year. District Petition for Delay or Reduction of Apportionment Any school district board of directors may petition OSPI by submission of a resolution adopted in a public meeting to reduce or delay any portion of its basic education allocation. Any delay shall not be for more than two years. Any reduction or delay shall have no impact on levy authority and local effort assistance. Transfer of Apportionment A resident school district may request part of the district basic education allocation payment to go to another school district or ESD. In most cases this is not necessary because the serving school district reports basic education allocation enrollment and receives the basic education allocation. However, in the case of cooperatives with ESDs, the school district and not the ESD receives the basic education allocation. A school district may desire that a portion of the basic education allocation be transferred to the ESD. To do so, the resident school district must send to School Apportionment and Financial Services, OSPI, Form SPI 1295 (Section 4, page 5). A district that transfers its allocation should record that allocation as revenue and as a payment to another district. The school district or ESD receiving the transferred allocation should record it as revenue from school districts. All requests for transfer must specify the total annual dollar amount to be transferred to the other school district or ESD and must be authorized by the school district board of directors on a resolution or interdistrict cooperative agreement. The authorizing document must be kept on file and available for audit at the school district office. Transfers from the basic education allocation appear on Report 1191. Redirection of Apportionment A district may direct a portion of the basic education allocation to the capital projects fund or debt service fund. Please refer to the APPORT chapter of this handbook for more information. Emergency Advance Payments Districts experiencing cash flow problems may apply for an emergency advance. Please refer to the APPORT chapter of this handbook for more information.

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REVENUE ACCOUNT SUMMARY 3300

Local Effort Assistance Local effort assistance (LEA) is state matching money for maintenance and operation (M&O) levies in eligible school districts. School districts with above-average tax rates due to low property valuations are eligible. For the 2000–2001 school year districts will receive 28 percent of the 2000 LEA. This may be calculated by taking the 2000 January through August LEA amount, dividing by 0.72 to arrive at the 100 percent 2000 LEA, and multiplying the result by 0.28. Districts will also receive 72 percent of the 2001 LEA. An estimate of 2001 local effort assistance is posted to the Apportionment and Financial Services website under 2000–2001 Budget Preparation. Districts are cautioned to check this estimate carefully before using it for budgeting purposes. In particular, review the revenues in the levy base and the transfers estimates. The F-203 program option 2, Calc/Edit/Report, suboption 2, 2001 Levy Authority and LEA, produces a report showing an estimate of 2001 LEA. School districts are advised to review account assumptions in Part K prior to running this report.

4100

Special Purpose Unassigned School Safety Allocation (New) An allocation is provided for school safety purposes including, but are not limited to: planning; training; equipment; before, during, and after school safety; and minor building renovations. The allocation is at a maximum rate of $10.00 multiplied by the district's 1999–2000 annual average full-time equivalent (AAFTE) enrollment. For those districts that receive Enhancement of School Security and/or School Safety Prevention and Intervention grant funds, their allocation is reduced by the 2000–2001 grant amount(s) awarded to the district by OSPI. (Safety planning grants are not deducted from the allocation.) Based on current estimates, the allocated rate will be $9.57 per AAFTE student. Estimated allocations for each district are posted on the OSPI budget preparation webpage. Note that if a district declines School Safety Prevention and Intervention and/or Enhancement of School Security grant award(s) for 2000–2001, the safety allocation for 2000–2001 will not change. For example, a district receiving a $50,000 Enhancement of School Security grant, and eligible to receive $25,000 under the new school safety allocation, would be eligible only for the $25,000 regardless of acceptance of the security grant. OSPI will pay 50 percent of the allocation in the 1999–2000 school year (July 2000). The remainder will be paid in the 2000–2001 school year (40 percent in September 2000 and 10 percent in January 2001). Expenditures may be recorded in any program including Program 58 if desired. OSPI does not intend to recover moneys, however districts are advised to track all expenditures using subcoding. To assist schools in determining safety priorities, OSPI’s Safe and Drug-Free Schools section plans to issue a bulletin identifying some of the “best practices” for enhancing school safety. These include: • Enhancing physical plant conditions. • Enhancing safety and security supplies. • Enhancing transportation systems. • Enhancing communications systems. • Increasing personnel involvement. • Increasing student involvement.

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REVENUE ACCOUNT SUMMARY • Increasing family/volunteer involvement. • Enhancing community agency coordination. The bulletin will also ask districts to complete a survey showing the approximate percentage of the safety allocation used for each of the activities shown above. 4121

Special Education General The special education formula is an allocation for the excess costs of providing services to special education students aged 3–21 plus an allocation for special education students aged 0–2. The allocation for special education students aged 3–21 is based on a maximum of 12.7 percent of the district’s total K–12 resident FTE enrollment. Districts with demonstrated funding needs beyond the allocation may apply for state safety net funding as explained later in this section. The funding formula is as follows: 1. Annual average headcount of aged 0–2 special education enrollment times the district’s 2000–2001 basic education allocation rate per student times 1.15. 2. Plus the annual average headcount of age 3 to age 21 special education enrollment, limited to a maximum of 12.7 percent of annual average K–12 resident FTE basic education enrollment, times the district’s 2000–2001 basic education allocation rate per student times 0.9309. The terms used above in the special education formula are defined as follows: • “BEA allocation rate” is based on staff ratios of 49 per 1,000 for Grades K–3 and 46 per 1,000 for Grades 4–12. K–3, vocational, and small school enhancements are not included. •

“Annual average FTE basic education enrollment” means the resident enrollment, including students enrolled through choice and students from nonhigh districts and excluding students residing in another district enrolled through interdistrict cooperatives.

Cooperatives of at Least 15 Districts Cooperatives of at least 15 districts in which all excess cost services are provided by the cooperative may request an aggregate calculation of the maximum enrollment percent and basic education allocation rate. For such districts, the maximum enrollment percent will be calculated on the aggregate of all districts in the cooperative covered by the request, to a maximum of 12.7. Also, the basic education allocation rate will be based on the aggregate basic education allocation rate for the districts covered by the request. The allocation to each of these districts will then be based on the aggregate maximum enrollment percent and the aggregate basic education allocation rate. Cooperatives—Reporting of Enrollment A school district that serves students in a cooperative reports the enrollment of the students for basic education and for special education by resident district. The serving district is the district that provides the instructional staff. If more than one school district serves the students, both districts are to claim the student for basic education funding with each district reporting a portion of the student’s enrollment FTE. That portion is the average hours of enrollment in the district per week to the student’s total enrollment hours per week multiplied by the student’s total enrollment FTE in both districts. For reporting purposes, the school district providing the major portion of special education services will report the student on the special education enrollment report indicating the resident district. The special education enrollment report will display the number of students by resident district. Only one district may report a student for special education.

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REVENUE ACCOUNT SUMMARY The district that serves the student will receive the basic education allocation generated by the student’s enrollment. The resident district will receive the special education allocation unless a transfer of allocation is completed. Special Services Demonstration Projects School districts participating in special services demonstration projects pursuant to RCW 28A.630.840 and RCW 28A.630.845 were funded in 1994–95 for more students than have been reported on Form P-223H, Monthly Report of School District Special Education Enrollment. The excess of funded students over actual reported students on Form P-223H is known as “demo” units. For school districts with projects pursuant to RCW 28A.630.840, the number of 1994–95 demo units pursuant to this statute will be included in the 2000–2001 enrollment percentages if the actual percentage of district resident students reported as disabled for 2000–2001 is equal to or less than the corresponding percentage for 1994–95. If the actual percentage for 2000–2001 increases over the 1994–95 percent, the number of demo units included in the enrollment percentage for 2000–2001 is reduced by the number of resident students in the increased percentage. In other words, the number of demo units is reduced if the district identifies a greater percentage of students. Transfer of Special Education Allocations Special education allocations are based on resident special education enrollment and paid to the resident school district. If the resident school district wants part or all of the payment to go to another school district or ESD, the resident district must send to School Apportionment and Financial Services, OSPI, Form SPI 1295 (Section 4, page 5). A district that transfers its allocation should record that allocation as revenue and as a payment to another district. The school district or ESD receiving the transferred allocation should record it as revenue from school districts. For school districts this would be Revenue Account 7121 and for ESDs it would be Revenue Account 71. All requests for transfer must specify the total annual dollar amount to be transferred to the other school district or ESD and must be authorized by the school district board of directors on a resolution or interdistrict cooperative agreement. The authorizing document must be kept on file and available for audit at the school district office. Transfers of special education allocations will utilize the lesser of the total requested transfer amount or the actual special education allocation. Transfers from the special education allocation appear on Report 1220. Safety Net For 2000–2001, state and federal funding is provided for safety net purposes for school districts with demonstrable funding needs beyond the combined basic education and special needs formula allocations. Safety net allocations may be requested for the following reasons: •



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Maintenance of State Revenue. The district’s special education state revenue generated by its resident special education enrollment in 2000–2001 is less than the excess cost portion of the special education revenue generated by its resident special education students in 1994–95 as measured using the lower of the total or per pupil amount. Students above the Funded Percentage. The district’s percent of 3–21 year-old special education students is over 12.7 percent.

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REVENUE ACCOUNT SUMMARY • •

Student Demographics. The district’s special education costs exceed available revenues due to the unusual concentration of disabilities and needs of students in the district. Individual High-Cost Student(s). The district may submit an application for individual highcost students to obtain additional federal funding from IDEA dollars. Applications for safety net assistance for individual high-cost students will be examined for eligibility by the State Safety Net Oversight Committee. The high-cost individual awards are recorded in Revenue Account 6124.

Information on applying for safety net funding for 1999–2000 is in SPI Bulletin No. 62-99 School Apportionment and Financial Services dated October 15, 1999. Information on applying for 2000– 2001 will be provided at a later date. Districts applying for safety net funding must certify that: • Individualized education programs are appropriate and are properly and efficiently prepared and formulated. • The school district is making a reasonable effort to provide appropriate program services for special education students utilizing state funds generated by the apportionment and special education funding formulas. OSPI will calculate each district’s maximum eligibility for safety net funding for maintenance of state revenue and students above the funded percentage. These calculations will be displayed on monthly apportionment report 1220 SNET. Staff and Related Expenditure Reporting State funding for services to students with disabilities is made through Revenue Account 4121 Special Education. School districts will need to record staff and related expenditures for such services to Program 21 Special Education on an excess cost basis. In recording expenditures for staff serving students with disabilities, school districts should document and keep available for audit the logic for assigning staff to the program. Please refer to Section 9, Excess Cost Accounting for Special Education, of this chapter for information on how to reflect excess cost accounting and reporting. Home and Hospital Education Programs The FY 2000–2001 home and hospital (HH) allocation is based on weeks of enrollment in homes and in hospitals. The allocation formula provides funding to districts as follows: 1. Weeks of enrollment are determined through the following process: a. Determine the first school day on which the student was both eligible for HH service and began to receive HH services. b. Determine the last school day on which the student was both eligible for HH service and received HH services. c. Count the number of school days, as defined in WAC 392-121-033, between the date determined in (a.) and (b.) above. d. Divide the number of days in (c.) above by five to determine weeks of enrollment. e. Use the lesser of weeks in (d.) above or 18. Total weeks of service for any individual may not exceed 18. f. Accumulate the results of (e.) above for all students receiving HH services through the school district. Also accumulate weeks of enrollment for all students receiving HH services through hospitals. This agency does not calculate separate allocations for any hospital education programs except for the Children’s Hospital and Medical Center in Seattle.

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REVENUE ACCOUNT SUMMARY 2. Full weeks of HH enrollment are allocated at $60, including salary, benefits, and mileage. Full weeks of enrollment in hospital education programs are allocated at $55, including salary and benefits. Recoveries State allocations for this program are subject to recovery. School districts may carry over up to 10 percent of the allocation to the next school year. For more information on recoveries, refer to Section 5, page 2 of this chapter. 4126

State Institutions, Special Education Refer to Account 4156.

4155

Learning Assistance Program For allocation purposes, the Learning Assistance Program is made up of a Grades K–6 component, a Grades 7–9 component, a Grades 10–11 component, and a poverty factor component. The poverty factor applies only to districts whose percent of students eligible for free and reduced price lunch exceeds the state average. The allocation is calculated as follows: (a) First Component—Grades K–6 The fourth grade (third grade for 1999 and 2000) test percentage times district’s total average FTE enrollment for Grades K–6 for the 2000–2001 year times the estimated rate of $416.41 times .92 (b) Second Component—Grades 7–9 The eighth grade (sixth grade for 2000) test percentage times district’s total average FTE enrollment for Grades 7–9 for the 2000–2001 year times the estimated rate of $416.41 times .92 (c) Third Component—Grades 10–11 The eleventh grade (ninth grade for 2000) test percentage times District’s total average FTE enrollment for Grades 10–11 for the 2000–2001 year times The estimated rate of $416.41 times .92 (d) Fourth Component—Poverty Factor The district’s percentage of free and reduced price lunch minus the state average percentage times district’s total average FTE enrollment for Grades K–12 for the 2000–2001 year times the estimated rate of $416.41 times .223

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The test percentages are the most recent prior five-year weighted average percentages of district students scoring in the bottom quartile of the state basic skills tests. The number of students scoring in the lowest quartile is multiplied by 86 percent for fourth and eighth grade tests prior to 1999. Beginning with 1998–99, the state tests are now given in the spring. OSPI does not have the spring test results in time to include them in the F-203 data, so the five-year averages are now an input item. Beginning with the 1999 tests and for all years of the eleventh grade tests, the percent in low quartile is not factored by 86 percent. SPI will publish the five-year average percent in low quartile in June (July for the eleventh/ninth grade percent) under the budget preparations website. The percentage of free and reduced price lunches is based on the October 1999 headcount enrollment. These percentages have been included in the F-203 data. State allocations for this program are subject to recovery. However, school districts may carry over up to 10 percent of the allocation to the next school year. For more information on recoveries, refer to Section 5, pages 2–3 of this chapter. 4156

State Institutions, Centers and Homes—Delinquent This funding is available solely to programs meeting the requirements of chapter 28A.190 RCW Residential Education Programs and chapter 29A.193 RCW Education Programs for Juvenile Inmates. These programs are supported by state Revenue Accounts 4126 and 4156. The initial budgeted allocations will be included with the June 2000 apportionment payment documentation sent to districts administering institution educational programs and will be adjusted in January 2001 based upon actual 1999–2000 enrollments and staff mix as reported to this agency for the institution programs. Allocation reports are posted to the Internet under “District Reports” at http://www.k12.wa.us/safs/. The 1999–2001 biennial budget requires this agency to monitor school district expenditure plans for these programs to ensure that districts provide a full 220-day program. Recoveries State allocations for this program are subject to recovery. The 1999–2001 State Operating Appropriations Act permits school districts to carry over up to 10 percent of the state allocation from one year to the next. For more information on recoveries, refer to Section 5, page 2 of this chapter.

4158

Special and Pilot Programs This includes state revenue for special and pilot programs such as reading corps grants, complex needs factor, school magnet grants, school safety grants, mentor teachers and other programs. The following table compares the 1999–2000 funding for these programs with the 2000–01 funding. Program Washington Reading Corps Grants Truancy Petition Filing Payments Complex Needs Grants Magnet School Grants School Security Matching Grants Alternative Education Start-Up Grants

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REVENUE ACCOUNT SUMMARY School Security Grants Alternative Ed. Start-Up Grants and School Safety Programs School Safety Plans Grants Teenage Pregnancy Media Productions Grants Alcohol and Drug Prevention Programs Business Practices Review Grants Training of Paraprofessional Classroom Assistants Mentor Teacher Assistance Program Readiness to Learn Grants Leadership Internship Program K–20 Telecommunications Network K–20 Telecommunications Network Technical Support Computer Filtering Services Nurse Corps at ESDs Excellence in Mathematics Training Teacher Institutes Vocational Student Leadership Organizations Northeast Vocational Cooperative Matching Grant Speech Pathology Grants to Charitable Organizations Internet-Based Curriculum Grants Information Technology Certification Grants National Teacher Certificate Salary Increase 4162

1,500,000 2,000,000 500,000 200,000 150,000 25,000 1,095,000 3,409,000 3,600,000 799,000 2,851,000 2,000,000 0 2,621,000 750,0000 600,000 100,000 550,000 37,000 250,000 1,000,000 120,000

1,500,000 2,000,000 500,000 200,000 150,000 25,000 1,095,000 3,409,000 3,600,000 1,409,000 2,851,000 2,000,000 431,000 2,621,000 750,000 1,400,000 100,000 550,000 38,000 250,000 1,800,000 272,000

Better Schools—Staff (New) Better Schools program funds in accounts 4162 and 4163 are to provide additional school improvement resources to help students meet the essential academic learning requirements and student assessment performance standards. It is the intent of the Legislature that these funds will be appropriated on an ongoing basis in future biennia. Better Schools allocations shall be used for new and expanded educational enhancements in Program 62 for class size reduction and extended learning opportunities and in Program 63 for professional development and training. Note that OSPI has adopted emergency rules to implement Better Schools funding. Rules are codified in WAC 392-140-920 through 930. Permanent rules must be adopted within 120 days following public hearing and comment. Emergency rules are posted under the “WACs” link on the School Apportionment and Financial Services website at: http://www.k12.wa.us/safs/. Calculation of Better Schools Staff Allocations Funding for a maximum of 2.2 certificated instructional staff (CIS) per 1000 K–4 FTE students is provided to all school districts. The allocation is based on the district’s general apportionment funding factors including: K–4 enrollment, basic education mix factor, LEAP 12E salaries, learning improvement days, and state-funded health insurance, mandatory benefit, NERC, and substitute rates. The allocation will be reduced for districts reporting less than 2.2/1000 in the program. The “useit-or-lose-it calculation” is similar to the basic education K–4 enhancement. Exceptions to the 2.2 requirement will be provided in certain circumstances. Payments will be made September through August on the standard apportionment payment schedule.

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The 55.4 Threshold Until a district reaches a K–4 ratio of 55.4, the Better Schools money must be used for K–4 class size reduction (i.e, additional K–4 CIS FTE staff) and/or extended learning opportunities for elementary (K–6) students. A district may use supplemental contracts to provide these extended learning opportunities. Each 900 hours of classroom contact beyond the normal school day by certificated instructional staff is considered equivalent to one CIS FTE. To determine when the district has reached the 55.4 threshold, OSPI will combine the district’s Basic Education and Better Schools K–4 staff ratios. After reaching a K–4 ratio of 55.4, the district may use Better Schools money for additional certificated instructional staff, classified instructional assistants, and extended learning opportunities for any grade (K–12). Illustration of the 55.4 Threshold for a Hypothetical District with 1,000 K–4 FTE Students: Actual Basic Education K–4 FTE staff Actual Better Schools K–4 FTE staff Total Actual K–4 FTE staff

54.2 1.2 55.4

Having reached the 55.4 threshold, this district may continue to enhance K–4 or may use 1.0 FTE staff from the Better Schools allocation for: • Class size reduction (i.e., additional CIS FTE staff) in Grades 5–12. • Expanded learning opportunities for Grades 7–12. • Classified instructional assistants (CIAs) in any grade. (CIAs are converted to CIS FTE equivalents as in the basic education K–4 ratio calculation.) District Reporting Requirements Districts will report their budgeted Better Schools staff ratio (between 0 and 2.2) on Report F-203 Estimates of State Revenues. This budgeted ratio will be used for state funding for the months of September through December. Instruction and instruction support costs of the program are to be reported in Program 62 Better Schools—Staff. All activities in the 20 series (Instruction) are open in Program 62. Maintenance and operation, and other non-instructional costs of the program are to be charged to other programs as appropriate (primarily to Program 97 Districtwide Support). OSPI does not intend to recover money from districts that reach the 2.2 staff ratio. School districts will report Better Schools staff in Program 62 in the S-275 personnel reporting system. Time-related supplemental contracts for extended learning opportunities (beyond the normal school day) are to be reported using duty suffix 2. Do not report other time-related supplemental contracts (those not for extended learning opportunities) in Program 62. The reported hours of time-related supplemental contracts for extended learning opportunities may be updated throughout the year. Changes in the base contract FTE of Better Schools staff after October 1 may be reported on optional Form SPI 1158 (the same form used for Basic Education staff changes after October 1). Additional guidance will be published in OSPI’s annual staff ratio bulletin later this year. OSPI’s Better Schools staff ratio calculation will use the district’s October FTE enrollment from Report P-223 unless the district requests the use of another month on optional Form SPI 1160. (The same K–4 enrollment will be used for both Basic Education and Better Schools staff ratios.)

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REVENUE ACCOUNT SUMMARY Beginning in January, OSPI will adjust each district’s state-funded Better Schools ratio based on the staff reported by the school district and the district's K–4 FTE enrollment (October, or the selected month). 4163

Better Schools—Professional Development (New) Funding is provided for additional professional development for certificated and classified staff, including additional paid time for curriculum and lesson redesign and development work and training to ensure that instruction is aligned with state standards and student needs. OSPI has adopted emergency rules governing this allocation. Rules are codified in WAC 392140-935 through 938. Districts are advised to carefully read the appropriation language and respect the legislative intent to provide resources to help students meet the essential academic learning requirements and student assessment performance standards.

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OSPI will not recover money from districts that certify that all funds are allocated to school buildings and that expenditures are decided by staff at each school. No indirect charges are allowed. Certification will be made on the 2000–01 year-end F-196 Report. Any moneys unexpended as of August 31, 2001, must be dedicated for Better Schools professional development thereafter. The district may use enrollment, staff units, or some other reasonable method to allocate money to schools. Funding will be allocated in 12 equal payments from July 2000 through June 2001. Note that twotwelfths of the funding is allocated in July and August of the 1999–2000 school year. Because of the Legislature’s commitment to ongoing funding for this program, school districts are likely to receive additional funding for July and August of 2001 in the 2001–03 Biennial Operating Appropriations Act. Because of uncertainty about the amount and timing of this funding, OSPI has not assumed additional funding in the F-203 Estimate of State Revenues. The allocation of $20.04 per student will be based on the October 1999 P-105 headcount enrollment used by the Legislature, unless the school district requests a revision to the P-105 report. If upward enrollment revisions cause the state appropriation to be insufficient, funding for the additional enrollment will be contingent upon a supplemental budget appropriation from the 2001 Legislature.

4165

Transitional Bilingual Allocations for the transitional bilingual program are estimated at a rate of $710.74 per eligible student. Funding has been provided for eligible students in Grades K–12. No funding has been provided for preschool bilingual students. State allocations for this program are subject to recovery. For more information on recoveries, refer to Section 5, page 3 of this chapter.

4171

Traffic Safety Education Allocations for the traffic safety education program are at an estimated rate of $137.16 for all completing students and an additional $66.81 for low-income completing students. To qualify for the maximum low-income rate, the difference between the district’s regular fee and the lowincome fee must be at least $66.81.

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REVENUE ACCOUNT SUMMARY State allocations for this program are subject to recovery. For more information on recoveries, refer to Section 5, page 3 of this chapter. 4174

Highly Capable Allocations for the highly capable program are calculated by multiplying the estimated rate of $337.24 by 2 percent of the district’s total basic education FTE enrollment. State allocations for this program are subject to recovery. For more information on recoveries, refer to Section 5, page 3 of this chapter.

4175

Local Education Program Enhancement (State Block Grant) The state block grant is referred to as local enhancement funding. Allocations for the local program enhancement are estimated to be $28.81 per annual average FTE basic education student reported pursuant to WAC 392-121-133. These moneys shall be expended to meet educational needs identified by the district, including alternative education programs. Districts must indicate on their Form F-203C whether or not they wish to receive this funding. Local program enhancement allocations for districts enrolling not more than 100 average annual FTE students (and for remote and necessary plants) shall be adjusted as follows: For districts enrolling not more than 60 average FTE students in Grades K–6, the allocation shall be based on 60 FTE students; for districts enrolling not more than 20 average FTE students in Grades 7 and 8, the allocation shall be based on 20 FTE students; and for districts that have high schools with 60 or fewer FTE students, the allocations shall be based on 60 FTE students. Subsection (4) of Section 517 of the appropriations act states that: . . . “Program enhancements funded pursuant to this section do not fall within the definition of basic education for purposes of Article IX of the State Constitution and the state’s funding duty thereunder.” Subsection (5) of Section 517 of the appropriations act states that: . . . “(5) The superintendent shall not allocate up to one-fourth of a district’s funds under this section if: (a) The district is not maximizing federal matching funds for medical services provided through special education programs, pursuant to RCW 74.09.5241 through 74.09.5256 (Title XIX funding); and (b) the district is not in compliance in filing truancy petitions as required under chapter 312, laws of 1995 and RCW 28A.225.030.” To implement Section 5a, OSPI will determine the percent of eligible students for which the district is billing for Medicaid services. This will be used to determine the reduction in funding. Direct expenditures for the program under Account 4175 are to be budgeted in Program 75. State allocations for this program are not subject to recovery provided the allocations are used as intended by the state legislature as indicated above.

4198

School Food Services Reimbursement is expected to be $0.40 per lunch for all lunches served to students participating in the National School Lunch Program. Reimbursement is expected to be $0.15 per breakfast served to students eligible to receive free and reduced price breakfasts and who participate in the School Breakfast Program.

4199

Transportation Operations The transportation operations allocation rate is $37.22 per weighted student unit. For transportation services for students living one radius mile or less from school, the allocation will be

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REVENUE ACCOUNT SUMMARY calculated by using the number of K–5 students enrolled and living one radius mile or less from their school multiplied by a specific factor of 1.29, then by the allocation rate of $37.22. Enrollment is from a count taken during the same week that the ridership count is taken. K–5 enrollment funds may be used for transporting students, funding crossing guards, and matching funds for capital projects. Projects managed by the federal government are ineligible. State allocations for this program are subject to recovery. For more information on recoveries, refer to Section 5, page 3 of this chapter. 4499

Transportation Depreciation Funding is determined by totaling the depreciation payments from individual depreciation schedules for each bus. The formula for calculating depreciation payments for each bus will continue to be derived from the lowest quotes received by OSPI from school bus vendors in each category.

5300

Impact Aid Impact aid is provided directly to school districts by the U.S. Department of Education under Title VIII, Impact Aid (formerly Public Law 81-874) based upon district application. Funding levels will be determined by the federal government in the fall of 2000.

5500

Federal Forests Federal forests revenue is distributed by the State Treasurer to the counties. The distribution of federal forests revenue is expected to occur in the months of October and December. On a statewide basis, districts should expect to receive about 75 percent of the total amount in October and 25 percent in December. When counties receive this revenue, OSPI will advise the various county treasurers regarding distribution to individual school districts. A district can divert part or all of its federal forests revenue to either or both the capital projects fund or the debt service fund. To do this, a resolution by the school district board of directors should be adopted and delivered to the appropriate county treasurer. Regardless of which fund(s) receive this revenue, federal forests revenue is a deductible revenue for basic education apportionment purposes. For those school districts in Skamania County only, the deduction is 30 percent of the lesser of the basic education allocation or the federal forests revenue.

6121

Special Education, Medicaid Reimbursement District’s share of federal Medicaid for special education services is based on the percent of eligible students billed by the district. The district’s share equals one-half the percent of eligible students billed. For example, if a district bills for 90 percent of Medicaid-eligible students, the district will retain 45 percent of the federal Medicaid money (after deducting the billing agent’s fee). Initial payments for the 2000–2001 school year will be based on the district’s actual 1999– 2000 percent of eligible students billed as reported to OSPI. Payments will be adjusted when the district’s 2000–2001 percent of eligible students billed becomes available. Note that special education safety net funding and state local education program enhancement funding can be reduced if the district does not maximize Medicaid billing.

6124

Special Education, Supplemental OSPI Special Education will send out applications and information regarding FY 2000–2001 allocations in June. OSPI has not received notification from the Office of Special Education Programs, U.S. Department of Education, of its allocations for the 2000–2001 fiscal year. For planning purposes, use last year’s award amounts of $583 per disabled child multiplied by the district’s December 1, 1999, special education headcount for Title VI-B (3–21 chronological age) and $490 base per student for Section 619, preschool students with disabilities, plus the Poverty Index.

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REVENUE ACCOUNT SUMMARY Additionally, any safety net awards for high cost individual(s) are recorded here. Information on applying for safety net funding for 1999–2000 is in SPI Bulletin No. 62-99 School Apportionment and Financial Services dated October 15, 1999. Information on applying for 2000–2001 will be provided at a later date. 6151

Remediation, Title I School district allocations should be available in June 2000. School districts are required to budget and expend at least 85 percent of the dollars available for the current year’s allocation and all assigned prior year carryover dollars.

6157

Institutions, Neglected and Delinquent OSPI Education Support will facilitate application information for FY 2000–01 via the WebApps system in June 2000. Current entitlement information is available through the WebApps system. Initiation of this year’s application process will be June 2000.

6176

Targeted Assistance, Title VI School allocations should be available in May of each year. Current information indicates that there will be a slight increase in LEA funding from the 2000–01 allocations. School districts receive 85 percent of the state’s Title VI allocations and are allowed to carry over up to 15 percent of their funds. Private schools are asked if they will participate annually through the intent to participate form (Form SPI 829.fm). Districts are required to act as the fiscal/management agency for private schools within their boundaries.

6177

Eisenhower Professional Development Eisenhower Program allocations will be slightly less than last year. However, because allocations are based on student population and Title I data, confirmation of LEA allocations will not be available until data is received and processed at the state level. Eisenhower program regulations require a minimum of 75 percent of a LEA allocation to target professional development in mathematics and science. The remaining 25 percent can be used for professional development in other core content areas or mathematics and science.

6198

School Food Services At this time reimbursement rates for SY 2000–2001 are unknown. The United States Department of Agriculture (USDA) adjusts the rates each July based on changes in the Consumer Price Index. Reimbursement rates for paid meals, as a result of Public Law 104-193, will be adjusted by USDA and then rounded down to the nearest whole cent. A bulletin will be issued as soon as the rates are available. The current rates of reimbursement are as follows:

Free $1.9800 $1.0900 average daily expenditure per half pint

National School Lunch Program School Breakfast Program Special Milk Program

ReducedPrice $1.5800 $0.7900 -0-

Paid $0.1900 $0.2100 $0.1275

Snacks served in after-school enrichment or educational programs are reimbursed at the full rate in schools where 50 percent or more of the enrolled students are eligible for free and reducedprice meals. Snacks served in sites having less than 50 percent eligibility are reimbursed according to the eligibility of the child in attendance.

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REVENUE ACCOUNT SUMMARY

Free National School Lunch Program Snacks

$0.5400

ReducedPrice $0.2700

Paid $0.0500

The maximum price that can be charged to a student eligible for a reduced-price lunch is $0.40 (40¢); the maximum charge for a reduced-price breakfast is $0.30 (30¢); the maximum charge for a reduced-price snack is $0.15 (15¢). School districts that served 60 percent or more of their lunches free or at a reduced price in the second prior school year (FY 1998–99) may be eligible for an extra $0.02 (2¢) reimbursement for all reimbursable lunches served in FY 2000–01. These school districts will be notified of their eligibility in July or August 2000. School districts eligible to submit a severe need breakfast claim for FY 1999–2000 will receive their severe need breakfast reimbursement in December 2000 or January 2001. The amount received depends upon the results of the calculation of the claim that will be sent to school districts in October 2000. The maximum amount that can be reimbursed is $0.2100 (21¢) for each free and reduced-price breakfast claimed as a severe need breakfast during FY 1999–2000. The severe need breakfast reimbursement for FY 1999–2000 is to be recorded as a revenue in FY 2000–01. 6998

USDA Commodities The commodity rate for FY 2000–01 has not been set. We recommend school districts budget $0.1475 (14.75¢) per reimbursable lunch served and $0.015 (1.5¢) for bonus commodities.

7103

Nonhigh Participation Under this revenue account, high school districts record revenue for serving students residing in nonhigh districts. Nonhigh school districts budget payments to high school districts in Program 01, Activity 29, Object 7. Nonhigh school districts make payments for 1999–2000 enrollments in May and November of 2000. OSPI’s estimate of May 2000 nonhigh payments is sent to school districts with the April 2000 apportionment reports. The May 2000 payment equals half the estimated annual 2000 payment. For the actual November 2000 payment, OSPI will recalculate the annual 1999–2000 payment based on actual 1999–2000 enrollments reported on Form P-213 and subtract the May 2000 payment. The high school district may elect to bill the nonhigh district less than the amount calculated by OSPI. The high district may not bill a greater amount without the consent of the school board of the nonhigh district. Payments for 2000–2001 enrollments are made in May and November of 2001. Nonhigh payments receivable in the 2000–2001 school year are calculated as follows: November 2000 payment equals the High school district 2000 certified M&O levy – divided by – High school district 1999–2000 total resident FTE enrollment – times – Actual 1999–2000 nonhigh enrollment – minus – Amount paid in May 2000 for 1999–00 nonhigh enrollment May 2001 payment equals the High school district 2001 certified M&O levy

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REVENUE ACCOUNT SUMMARY – divided by – Estimated high school district 2000–2001 total resident FTE enrollment – times – Estimated 2000–2001 nonhigh enrollment – times 50 percent – The high school district’s M&O levy authority is reduced and the nonhigh school district’s levy authority is increased as a result of nonhigh enrollments. Funding Levels to Be Provided The following revenue funding levels will be provided by OSPI program staff when information is available: 6138 Secondary Vocational Education 6146 Skills Center 6153 Migrant RANs, BANs, and TANs Proceeds from the sale or issuance of revenue anticipation notes (RANs) are not considered revenues or other financing sources for budgeting or financial reporting. RANs include tax anticipation notes (TANs), bond anticipation notes (BANs), or similar type of short-term obligations issued that will be repaid from anticipated revenues. School districts must balance their budgets on a fund balance basis without the use of RANs. Proceeds from BANs issued with the intent of refinancing through the sale of bonds also are not considered revenues. Refer to the Accounting Manual for Public School Districts in the State of Washington for additional information on RANs.

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F-203C 2000–2001 ESTIMATE FOR STATE REVENUES—DATA INPUT SHEETS School District ____________________________________ No. _________ ESD ________ County _________________________________ I. ACCOUNT ASSUMPTIONS A. ACCOUNT 3100 APPORTIONMENT

ITEM COLUMN (1) ITEM

COLUMN (2)

No.

R&N PLANTS

No.

Kindergarten—Half Year

150

A1

154

A2

Kindergarten—Full Year

151

A3

155

A4

Grades 1–3—Public School FTE

152

A5a

156

A6a

157

A6b

336

A7a

337

A7b

158

A8

159

A9

160

A11

161

A12

- Public School FTE

162

A13

- Private School and Home-Based FTE

163

A14

- Nonvocational FTE

182

A15

- Vocational FTE

183

A16

167

A17

Regular Vocational-Secondary

164

A18

Skills Center

165

A19

Base Enrollment Counts—Average Annual FTE—2000–2001

- Private School and Home-Based FTE Grade 4—Public School FTE

335

A5b

- Private School and Home-Based FTE Grades 5–6—Public School FTE

340

A5c

- Private School and Home-Based FTE Grades 7–8—Public School FTE

153

A10

- Private School and Home-Based FTE

INCLUDING R&N PLANTS

Grades 9–12 (INCLUDING Vocational-Secondary)

Running Start (Community and Technical College FTE

TOTAL BASE ENROLLMENT (Column 2, A2 through A16) Grades 9–12 Vocational-Secondary

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School District ____________________________________ No. _________ ESD ________ County _________________________________ I. ACCOUNT ASSUMPTIONS, Cont'd.

ITEM No.

Grades K–4 FTEs, on an annual basis, in Excess of the Monthly Enrollment Count

168

A21

Grades K–12 FTEs, on an annual basis, in Excess of the Monthly Enrollment Count

169

A22

Oct. 1, 2000, Building Headcount for Fire Protection District Payment

170

A23

Account 1400—Local in Lieu of Taxes

171

A24

Account 1600—County-Administered Forests

172

A25

Account 3600—State Forests

173

A26

Account 5400—Federal in Lieu of Taxes

174

A27

Account 5500—Federal Forests

175

A28

Instructional

178

A30

Administrative

179

A31

Estimated Funding Ratio of 2000–2001 BEA Certificated Instructional Staff in Grades K–4 to FTE Enrollment in Grades K–4. Enter estimated funding ratio; e.g., 490 for 49.0 per 1,000, 532 for 53.2 per 1,000.

180

A32

Average BEA and Special Education Certificated Instructional Mix Factor obtained by placing 2000–2001 BEA and Special Education FTE Instructional Staff on LEAP Document #1A

181

A33a

Average BEA and Special Education Certificated Instructional Mix Factor obtained by placing 2000–2001 BEA and Special Education FTE Instructional Staff on LEAP Document #1S

184

A33b

Districts choosing to reduce or delay BEA allocation enter amount here

341

A34

Skills Center Summer Program Dollar Allocation (July and August 2001)

176

A35

Estimated Funding Ratio of 2000–2001 Vocational FTE Enrollment to 2000–2001 Program 31 Certificated Staff. Enter estimated funding ratio between 19.50 to 20.0, inclusive

357

A36

Vocational (Program 31) Certificated Instructional Mix Factor using LEAP 1A

185

A37

Vocational (Program 31) Certificated Instructional Mix Factor using LEAP 1S

186

A38

Additional Days that will be added to the 1998–99 Base Contract (Maximum of 3)

187

__________A39

Local Deductible Revenue Sources (General Fund)

Additional BEA Certificated Units (Applies only to districts with two small schools: Lake Chelan, Cape Flattery, and Steilacoom Historical)

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School District ____________________________________ No. _________ ESD ________ County _________________________________ I. ACCOUNT ASSUMPTIONS, Cont'd.

ITEM No.

B. ACCOUNT 4121 SPECIAL EDUCATION 2000–2001 Resident Special Education Enrollment Ages 0–2

201

B1

2000–2001 Resident Special Education Enrollment Ages 3–21

202

B2

Adjustment to Convert Total BEA Enrollment (A20) to Total BEA Resident Enrollment

203

B3

Safety Net Allocation

204

B4

Program Allocation—Home and Hospital, and Hospital Care

205

B5

Program Allocation—Foster Care

206

B6

Aggregate BEA rate (only for selected co-ops of at least 15 districts)

208

B8

Total Estimated Grades K through 6 FTE Enrollment

209

C1

Total Estimated Grades 7 through 9 FTE Enrollment

210

C2

Total Estimated Grades 10 and 11 FTE Enrollment

211

C3

5 Year Average Percent in Low Quartile for K–6 Allocation

225

C4

5 Year Average Percent in Low Quartile for 7–9 Allocation

226

C5

5 Year Average Percent in Low Quartile for 10–11 Allocation

134

C6

374

Y1

262

Y2

264

Y4

C. ACCOUNT 4155 LEARNING ASSISTANCE PROGRAM

Y. ACCOUNT 4158 SPECIAL AND PILOT PROJECTS Enter “1” if the district plans on receiving an allocation for complex needs. Y. ACCOUNT 4100 SPECIAL PURPOSE UNASSIGNED 1999–2000 AAFTE enrollment for school safety allocation calculation Y. ACCOUNT 4162 BETTER SCHOOLS—STAFF State-funded better schools staff ratio, e.g., 22 for 2.2 per 1,000 Effective Date 9/1/00

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School District ____________________________________ No. _________ ESD ________ County _________________________________ I. ACCOUNT ASSUMPTIONS, Cont’d.

ITEM No.

Y. ACCOUNT 4163 BETTER SCHOOLS—PROFESSIONAL DEVELOPMENT Enter “1” if the district plans on receiving an allocation for better schools professional development.

265

Y5

213

D1

Estimated Total Completions—September 1, 2000, through August 31, 2001

214

E1

Estimated Low-Income Completions—September 1, 2000, through August 31, 2001

373

E2

215

F1

Enter “1” if the district plans on funding for operating an enhancement program

216

G1

Enter “1” if the district anticipates penalty for not actively filing truancy petitions

212

G2

Enter percent of eligible students billed for Medicaid services, e.g., 100 if billing for all eligible students

200

G3

Estimated Number of 2000–2001 Reimbursable Student Lunches Served

217

H1

Estimated Number of 2000–2001 Free and Reduced Price Student Breakfasts Served

376

H2

Transportation Operations Allocation, Excluding in Lieu of Depreciation for Contracting Districts and Allocation for Students Living Within One Mile

218

I1

In Lieu of Depreciation for Contracting Districts

377

I2

Allocation for Transportation Services for Students Living Within One Mile

378

I3

D. ACCOUNT 4165 TRANSITIONAL BILINGUAL Estimated Number of Eligible Students E. ACCOUNT 4171 TRAFFIC SAFETY EDUCATION

F. ACCOUNT 4174 HIGHLY CAPABLE Enter “1” if the district plans on operating a highly capable program G. ACCOUNT 4175 LOCAL EDUCATION PROGRAM ENHANCEMENT

H. ACCOUNT 4198 SCHOOL FOOD SERVICES

I. ACCOUNT 4199 TRANSPORTATION OPERATIONS

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School District ____________________________________ No. _________ ESD ________ County _________________________________ I. ACCOUNT ASSUMPTIONS, Cont’d.

ITEM

J. ACCOUNT 4499 TRANSPORTATION REIMBURSEMENT—DEPRECIATION 2000–2001 Program Allocation

219

J1

Federal Grants for Elementary and Secondary Programs for 1999–00

381

K1

Plus or Minus Net $ Transfer of Excess Levy Authority for Nonresident Pupils

382

K2

Plus or Minus $ Transfer of Excess Levy Authority for Nonhigh Pupils

383

K3

District 1999 Adjusted Assessed Valuation for 2000 Levies

384

K4

Statewide Average 12 Percent Levy Rate for 2001

385

K5

Anticipated 2001 M&O Levy Amount

387

K6

Federal Grants for Elementary and Secondary Programs for 2000–2001

481

L1

Percent Increase in BEA Per Pupil 2000–2001 to 2001–02

482

L2

Plus or Minus Net $ Transfer of Excess Levy Authority for Nonresident Pupils

483

L3

Plus or Minus $ Transfer of Excess Levy Authority for Nonhigh Pupils

484

L4

District 2000 Adjusted Assessed Valuation for 2001 Levies

485

L5

Statewide Average 12 Percent Levy Rate for 2002

486

L6

Anticipated 2002 M&O Levy Amount

487

L7

K. OPTIONAL—2001 EXCESS LEVY AUTHORITY

L. OPTIONAL—2002 EXCESS LEVY AUTHORITY

OPTIONAL—TRANSPORTATION OPERATIONS ALLOCATION CALCULATION The input sheet is on the following page.

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OPTIONAL TRANSPORTATION OPERATIONS ALLOCATION F-203C INPUT FORM 1/ School District________________________________________ No._________ ESD_________ County____________________ MILES Basic Program -Basic and Tripper Basic Program - Pass/ in Lieu/PPC/Token Midday Regular and Basic Shuttle

1 1

2 2

3 3

4 4

5 5

6 6

7 7

8 8

9 9

10 10

11 11

12 12

13 13

14 14

15 15

16 16

17+ 17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

71

72

73

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98

99

100

101

102

103

104

105

106

107

108

109

110

111

112

113

114

115

116

117

118

119

120

121

122

123

124

125

126

127

128

129

130

131

132

133

134

135

136

137

138

139

140

141

142

143

144

145

146

147

148

149

150

151

152

153

Midday (1 Day - 20%) Special Pupils Special Shuttle 1. 4/5-Day Pupils 2. 3-Day Pupils 3. 2-Day Pupils 4. 1-Day Pupils Basic Prorated Buses Special Prorated Buses K–5 Enrolled Students Living Within One Mile In Lieu of Depreciation for Contracting Districts K–5 Enrolled Students Within One Mile Allocation Rate K–5 Enrolled Students Within One Mile Allocation Factor Basic Shuttle Within One Mile

_______154 _______155 _______156 _______157 _______158 _______365 _______367

Total Daily Road Miles

District Car 1 District Car 2 District Car 3 District Car 4 District Car 5 District Car 6 District Car 6

_______351 _______352 _______353 _______354 _______355 _______356 _______357

1/ Enter the number of students transported under the appropriate item number. Refer to Report 1026-A for the district‘s current allocation calculation.

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F-203C Data Input Sheets—Data to be Provided by School Districts Following are explanations of the various data items to be entered by school districts on Parts A. to L. of Form F-203C. All other data items used for calculating revenues have been preloaded by this agency. Parts K. and L. on Form F-203C are optional and are provided for the district’s convenience in estimating excess levy authority and local effort assistance. There is also an optional transportation operations allocation calculation. It is provided for the district’s convenience in estimating the district’s allocation for pupil transportation. NOTE: FTE staff are to be entered to three decimal places. FTE enrollments are to be entered to two decimal places. In all cases decimal equivalents shall be calculated to one more decimal place than required and rounded back to the required number of decimal places. Rounding shall be accomplished by increasing the last required digit to the next highest number when the next digit to the right of the last required digit has a numeric value of five or more. The last required digit shall remain constant when the next digit to the right is less than five. PART A. Account 3100 Apportionment Use lines A.1. through A.22. to enter FY 2000–2001 estimated FTE enrollment counts. Enrollment estimates are to be calculated in accordance with chapter 392-121 WAC. See Form P-223, Monthly Report of School District Enrollment, and SPI Bulletin No. 61-99 School Apportionment and Financial Services, dated September 2, 1999, for additional information about enrollment calculations. Districts operating individual plants judged to be remote and necessary by the State Board of Education must enter enrollments for these plants under Column (1) entitled “R & N PLANTS.” Include these counts in the district’s total enrollments in Column (2) entitled “INCLUDING R & N PLANTS.” Determine FTE for lines A.7., A.9., A.12., and A.14. by dividing the estimated hours of part-time enrollment and ancillary services provided to private school and home-based students by 900. Include only hours of service provided by school district staff. On lines A.13. and A.14.enter the total Grades 9 through 12 FTE enrollment, without excluding vocational FTE. Enter Running Start FTEs on lines A.15. and A.16. Forty-five college quarter credits are equivalent to one annual average FTE student. Do not include Running Start FTE on line A.13. For students attending both college and high school courses report an FTE enrollment for Grades 9–12 as appropriate on line A.13. and a Running Start FTE enrollment on lines A.15. and/or A.16. On line A.17. enter the total district enrollment, which should be the sum of enrollment entered above.

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On lines A.18. and A.19. enter the vocational and skills center FTE enrollment in state-approved vocational courses. Only districts having a skills center should report skills center enrollment. On lines A.21. and A.22. enter the estimate for FTEs in excess of the monthly enrollment count if the excess is at least 5 percent of the enrollment count and district enrollment is at least 250 FTE. On line A.21. enter the excess in Grades K–3. On line A.22. enter the total excess enrollment. On line A.23. enter an estimate of the October 1, 2000, headcount enrollment to be reported on Form P-105 of students attending school buildings located in fire protection districts. On lines A.24. through A.28. enter estimates of deductible revenues. For Skamania County districts only, on line A.28. enter 30 percent of the lesser of the basic education allocation or the federal forests revenue. Lines A.30. and A.31. apply only to Cape Flattery, Lake Chelan, and Steilacoom Historical, which are districts with two small schools. On line A.32. enter the estimated funding ratio of 2000–2001 basic education allocation, cetificated instructional staff (CIS) in Grades K–4 to FTE enrollment in Grades K–4. Enter the estimated funding ratio, e.g., 490 for 49.0 per 1,000, 532 for 53.2 per 1,000. On line A.33a. enter the CIS average BEA and special education mix factor obtained by placing the estimated 2000–2001 BEA and special education full-time equivalent CIS on LEAP Document lA. On line A.33b. enter the CIS average BEA and special education mix factor obtained by placing the estimated 2000–2001 BEA and special education full-time equivalent CIS on LEAP Document lS. On line A.34. enter the amount of the reduction or delay in basic education allocation for which the district will petition OSPI. Enter a positive number, and the program will deduct that amount from the basic education allocation. On line A.35. enter the estimated dollar allocation for skills center summer program for July and August 2001. On line A.36. enter the estimated funding ratio of 2000–2001 vocational FTE enrollment to 2000–2001 program 31 certificated staff. Enter the estimated funding ratio, e.g., 2000 for 20 vocational FTE to 1 certificated instructional staff, 1950 for 19.5 to 1. On line A.37 enter the CIS average vocational mix factor obtained by placing the estimated 2000–2001 program 31 full-time equivalent CIS on LEAP Document lA. This is an optional item that only affects the per pupill rates listed between M49 and M53. It does not affect allocation amounts. On line A.38 enter the CIS average vocational mix factor obtained by placing the estimated 2000–2001 program 31 full-time equivalent CIS on LEAP Document lS. This is an optional item that only affects the per pupill rates listed between M49 and M53. It does not affect allocation amounts.

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On line A.39 enter the additional contract days over the 1998–99 days for learning improvement (a maximum of three days). PART B. Account 4121 Special Education On line B.1. enter the estimated FY 2000–2001 resident special education program headcount enrollment for students aged birth through 2. See Form P-223H, Monthly Report of School District Special Education Enrollment, and SPI Bulletin No. 61-99 School Apportionment and Financial Services, dated September 2, 1999, for additional information about enrollment calculations. On line B.2. enter the estimated FY 2000–2001 resident special education program headcount enrollment for students aged 3 through 21. For lines B.1. and B.2., enrollment estimates are to be calculated in accordance with WAC 392-122-107 and chapter 392-172 WAC. On line B.3. enter the adjustment needed, if any, to convert the total basic education allocation enrollment on line A.20. to total resident basic educaton allocation enrollment. Enter a positive number to increase or a negative number to decrease the basic education allocation enrollment as listed on line A.20. On line B.4. enter the estimated state safety net allocation, if any, that the district expects to receive. On line B.5. enter the estimated dollar allocations for home and hospital and hospital care education programs. The following districts are advised to include estimated allocations for certain hospital education programs: Bellingham, Lake Washington, Northshore, North Thurston, Seattle, and Spokane School Districts. On line B.6. enter the estimated dollar allocations for foster care. Refer to WAC 392-122-155. Line B.8. applies only to cooperatives of at least 15 districts in which all excess cost services are provided by the cooperative. For those cooperatives that request this option, enter the estimated aggregate weighted average basic education allocation on line B.8. PART C. Account 4155 Learning Assistance Program On lines C.1, C.2. and C.3 enter the estimated total district FTE enrollment for the grades specified. On lines C.4, C.5 and C.6 enter the five-year average percent in low quartile. SPI will calculate the five-year average percents in July. PART Y. Account 4158 Special and Pilot Projects On line Y.1. enter “1” if the district plans to receive “complex needs” funding provided by the 1999 Legislature. FY 2000–2001 allocations for eligible districts are the same as FY 1999–2000 allocations.

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PART Y. Account 4100 Special Purpose Unassigned On line Y.2. enter the 1999–2000 annual average K–12 estimated FTE enrollment counts for the pupose of calculating the school safety allocation. PART Y. Account 4162 Better Schools—Staff On line Y.4. enter the estimated state funded better schools staff ratio of 2000–2001. Enter the estimated funding ratio, e.g., 22 for 2.2 per 1,000. PART Y. Account 4163 Better Schools—Professional Development On line Y.5. enter “1” if the district plans to receive Better Schools–Professional Development funding provided by the 2000 Legislature. PART D. Account 4165 Transitional Bilingual On line D.1. enter the estimated number of eligible students. Refer to WAC 392-160-015 for the definition of eligible students. PART E. Account 4171 Traffic Safety Education Enter the estimated traffic safety completions from September 1, 2000, through August 31, 2001. On line E.1. enter the estimated total traffic safety completions; on line E.2. enter the estimated low-income traffic safety completions. Districts that do not plan to use the full tuition assistance of $66.81 per low-income student may want to reduce the estimated number of low-income students accordingly. PART F. Account 4174 Highly Capable On line F.1. enter “1” if the district plans to have a highly capable program; otherwise leave this item blank. PART G. Account 4175 Local Education Program Enhancement On line G.1. enter “1” if the district plans to have a local education program enhancement program. On line G.2. enter “1” if the district anticipates being penalized for not filing truancy petitions as required under RCW 28A.225.030; otherwise leave this item blank. On line G.3 enter the percent of eligible students that will be billed for Medicaid services. Enter 100 percent as 100. Entering less than 100 will cause the local enhancement allocation estimate to be proportionately reduced by up to one-quarter.

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PART H. Account 4198 School Food Services On line H.1. enter the estimated number of lunches served in the National School Lunch Program. Refer to No. 7, Code of Federal Regulations, part 210. On line H.2. enter the estimated number of free and reduced price breakfasts served. PART I. Account 4199 Transportation—Operations On line I.1. enter the estimated FY 2000–2001 transportation operations allocations, excluding in lieu of depreciation for contracting districts and excluding the allocation for transportation services for students living within one mile. (Refer to chapter 392-141 WAC.) On line I.2. enter the estimated FY 2000–2001 in lieu of depreciation for contracting districts. On line I.3. enter the estimated FY 2000–2001 allocation for transportation services for students living within one mile. PART J. Account 4499 Transportation Reimbursement—Depreciation On line J.1. enter estimated depreciation in Account 4499 Transportation Reimbursement—Depreciation. (Refer to chapter 392-142 WAC.) This amount is to be budgeted in the transportation vehicle fund. PART K. 2001 Excess Levy Authority (Optional) School districts should review assumptions in Part K prior to running F-203 Report Option 2, 2001 Levy Authority and LEA. OSPI estimates have been provided for all Part K assumptions. However, the district may override the OSPI estimates by entering its own estimates. If the district estimate equals zero, the OSPI estimate will be used in the calculation. OSPI estimates can be updated by refreshing the school district file with state constants from the ESD file. On line K.1. enter estimated federal grants for 1999–2000 for elementary and secondary programs, including direct grants, other than federal impact aid funds and allocations in lieu of taxes. (Refer to WAC 392-139-310 for a list of the programs by revenue code.) On lines K.2. and K.3. enter estimated net dollar transfers of levy authority for 2001. On line K.4., the estimated district 1999 adjusted assessed valuation for 2000 levies has been provided. Districts may override this value by entering their own estimate (any non-zero value). On line K.5. the estimated 2001 statewide average 12 percent levy rate has been provided. Districts may override this value by entering their own estimate (any non-zero value).

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On line K.6. enter the district’s anticipated 2001 certified maintenance and operation (M&O) levy amount. This amount is used to estimate local effort assistance allocations. The OSPI estimate is the district’s 2001 voter-approved levy as of the last file update. PART L. 2002 Excess Levy Authority (Optional) School districts should review assumptions in Part L prior to running F-203 Report Option 3, 2002 Levy Authority. OSPI estimates have been provided for all Part L assumptions. However, the district may override the OSPI estimates by entering its own estimates (any non-zero value). If the district estimate equals zero, the OSPI estimate will be used in the calculation. OSPI estimates can be updated by refreshing the school district file with state constants from the ESD file. OSPI estimates are the prior year amounts, except for L.7. On line L.1. enter estimated federal grants for 2000–2001 for elementary and secondary programs, including direct grants, other than federal impact aid funds and allocations in lieu of taxes. (Refer to WAC 392-139-310 for a list of the programs by revenue code.) On line L.2. the estimated percentage increase in basic education funding per pupil between 2000–2001 and 2001–2002 has been provided. Districts may override this value by entering their own estimate (any non-zero value). On lines L.3. and L.4. enter estimated net dollar transfers of levy authority for 2002. On line L.5., enter the estimated district 2000 adjusted assessed valuation for 2001 levies. The OSPI estimate is the district’s 1999 adjusted assessed valuations for 2000 levies. On line L.6. an estimate of the 2002 statewide average 12 percent levy rate has been provided. Districts may override this value by entering their own estimate. On line L.7. enter the anticipated 2002 certified M&O levy amount. This amount is used to estimate local effort assistance allocations. The OSPI estimate is the district’s 2002 voter-approved levy as of the last file update. OPTIONAL TRANSPORTATION INPUTS An input sheet to complete the optional transportation operations allocation calculation is provided in this section. Manual F-203C Computations ESD fiscal officers will be provided with Form F-203M. This form is designed to allow districts to manually calculate estimated statefunded revenues for FY 2000–2001. Contact your ESD fiscal officer to receive this form.

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EDITS F-203 ESTIMATE OF STATE REVENUES PURPOSE To aid in the F-203 process, OSPI has established edits for data input into the F-203 program. This section is provided to the school districts and educational service districts for explanation of the edits. School districts’ F-203 are reviewed and edited by the ESDs and OSPI to ensure estimates are reasonable. The purpose for these edits is to assist school districts in their budget preparation by drawing attention to areas and/or relationships requiring further evaluation. These edits do not relieve the school district from its responsibility for establishing the estimates as set forth in its budget or budget extension document. F-203 edits have been assigned to three classifications—error edits, warning edits, and informational edits. Error edits check for erroneous data which have been entered into each system and identifies items requiring correction. Error edits also check for the presence of certain accounts, programs, and activities which must be present in each district. Warning and informational edits indicate items which may need correction if so determined upon further investigation. Upon receipt of the F-203, the ESD will perform F-203 review and edit checks. If data provided varies by specified amounts, edit messages will be printed. These edits ensure estimates are reasonable and have been entered properly.

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F-203 C Edits FY 2000–2001 I = Informational E = Error W = Warning

Edit#

Item Numbers

Description of Items

Data Item is Compared With

Allowed Variance

I-1

A18

This edit looks at total enrollment and will stop the edits from printing if the amount is 0.

0

W-1

Sum of A1,A3,A5a A5b, A5c & A10 Items 150,151,152, 335, 340 & 153

R&N plant enrollment.

FY 99–00 average R&N enrollment in Item #001.

Greater of 15% or 5.

E-2

Sum of A2,A4,A6 A7, A8,A9,A11,A12 A13,A14,A15&A16. Items 154-163,336 337 & 182+183.

Total enrollment including R&N, private, regular, skills center. .

Item 167 Total enrollment.

0

W-3

A20 Item #167

Total enrollment.

FY 99–00 average enrollment in Item #002.

Field #1 Edit Message

Field #2 Edit Message

F-203 input not sufficiently complete

Cannot run edits or reports

Why is R&N enrollment (A1+A3+A5a+A5b+A5c +A10)

So different from FY 99–00 R&N enrollment

Why is total enrollment

Different from Item 167

Greater of 5 or if FY Why is total enrollment 2000–2001 enrollment is: on A20 1–100 = 15% 100–1000 = 10% Over 1000 = 5%.

So different from FY 99–00 actual plus private

Note: Variance calculated off field ii, Item #167 on F-203. W-4

A21 Item #169

FTEs in excess of the monthly enrollment count.

FY 99–00 OSPI estimate in Item #003.

If district amount exceeds OSPI estimate 15%.

Why is A21 FTEs in excess of monthly enrollment

So different from FY 99–00 excess

W-5

A23

Headcount for Fire

Count for July 1999

Greater of 15% or 100

Why is A23 headcount in

So different from count

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F-203 C Edits FY 2000–2001 I = Informational E = Error W = Warning

Edit#

Item Numbers

Description of Items

Data Item is Compared With

Item #170

District Payment.

in Item #004.

W-6

A24 Item #171

1400 in Lieu of Tax Receipts.

Actual 1400 in FY 98–99 F-196 Item 14001.

W-7

A25 Item #172

1600 County Forest Revenues.

W-8

A26 Item #173

W-9

A27 Item #174

Allowed Variance

Field #1 Edit Message

Field #2 Edit Message

fire protection district

used for the July 99 payment

Greater of 20% or $30,000

Why is Account 1400 In Lieu of Taxes on A24

So different from FY 98–99 Account 1400 Actual

Actual 1600 in FY 98–99 F-196 Item 16001.

Greater of 20% or $30,000

Why is Account 1600 County Forest on A25

So different from FY 98–99 Account 1600 Actual

3600 State Forest Revenues.

Actual 3600 in FY 98–99 F-196 Item 36001.

Greater of 20% or $30,000

Why is Account 3600 State Forest on A26

So different from FY 98–99 Account 3600

5400 in Lieu of Tax Receipts.

Actual 5400 in FY 98–99 F-196 Item 54001.

Greater of 20% or $20,000

Why is Account 5400 In Lieu Taxes on A27

So different from FY 98–99 Account 5400

W-10 A28 Item #175

5500 Federal Forest Revenues.

Actual 5500 in FY 98–99 F-196 Item 55001.

Greater of 20% or $20,000

Why is Account 5500 Federal Forest on A28

So different from FY 98–99 Account 5500

E-14

A30+A31 Items #178+179

Additional BEA Certificated Units.

This input item valid only for districts: 04-129, 05-401, 27-001.

0

A30, A31 Additional BEA Cert Units not allowed

For this district

W-15 A30+A31 Items #178+179

Additional BEA Certificated Units.

FY 99–00 in Item #006. If district is not listed in Edit #12, do not perform.

10%

Why are A30, A31 Additional BEA Cert Units

So different from FY 99–00 Units

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F-203 C Edits FY 2000–2001 I = Informational E = Error W = Warning

Edit#

E-16

Item Numbers

A36 Item #357

Description of Items

Data Item is Compared With

Allowed Variance

Field #1 Edit Message

Field #2 Edit Message

0

A36 Est 00–01 Ratio Voc FTE to Prog 31 Cert Staff

Cannot be 20.00

Estimated Funding Ratio - Voc FTE to Prog 31 Cert Staff.

The amount entered should be between 19.50–20.00.

W-17 B1 + B2 Item #201+202

Total Special Ed Enrollment.

FY 99–00 Actual Average per P223 in Item #007.

Greater of 10 or if FY 00–01 enrollment is: 1–100 = 15% 100–1000 = 10% Over 1000 = 5%

Why is B1+B2 Total Spec. Ed Enrollment

So different from FY 99–00 Actual

W-20 B20 Item #205

Home and Hospital Allocation.

FY 98–99 Home and Hospital Allocation in Item #009.

Greater of 15% or $10,000

Why is B5 Home and Hospital Allocation

So different from FY 98–99 Allocation

W-21 B21 Item #206

Foster Care Allocation.

FY 98–99 Foster Care Allocation in Item #010.

Greater of 15% or $10,000

Why is B6 Foster Care Allocation

So different from FY 98–99 Allocation

W-24 C1 Item #209

Estimate Grades K–6 FTE Enrollment.

FY 99–00 Average in Item #013.

Greater if 5 or if FY 00–01 enrollment is: 1–100 = 15% 100–1000 = 10% Over 1000 = 5%

Why is C1 Estimated Grades K–6 FTE Enrollment (LAP) Rev 4155

So different from FY 99–00 Average Grades K–6

W-25 C2 Item #210

Estimate Grades 7–9 FTE Enrollment.

FY 99–00 Average in Item #014.

Greater if 5 or if FY 00–01 enrollment is: 1–100 = 15% 100–1000 = 10% Over 1000 = 5%

Why is C2 Estimated Grades 7–9 FTE Enrollment (LAP) Rev 4155

So different from FY 99–00 Average Grades 7–9

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F-203 C Edits FY 2000–2001 I = Informational E = Error W = Warning

Edit#

Item Numbers

Description of Items

Data Item is Compared With

Allowed Variance

Field #1 Edit Message

Field #2 Edit Message

W-28 D1 Item #213

Estimated number of Eligible Transitional Students.

FY 99–00 Number of Transitional Bilingual Students in Item #017.

Greater of 15 or if FY 99–00 enrollment is: 1–100 = 15% 100–1000 = 10% Over 1000 = 5%

Why is D1 Estimate Transitional Bilingual Rev Act 4165

So different from FY 99–00 Actual

W-29 E1 Item #214

Estimate Completions for Traffic Safety Ed.

Actual FY 98–99 completions in Item #018.

Greater of 15% or 10 Completions

Why is E1 Completions for TSE Rev Act 4171

So different from FY 98–99 Actual

W-30 H1 item #217

Account 4198 Estimated Number of Reimb. Lunches.

Actual FY 98–99 Lunches in Item #019.

Greater of 20,000 or if FY 99–00 enrollment is: 1–100 = 15% Over 100 = 10%

Why is H1 Estimated # of Reimbursable Rev 4198

So different from FY 98–99 Actual Lunches

W-31 I1 Item #218 Item #377 Item #378

Transportation Operations Allocation.

Account 4199 for FY 99–00 in Item #020.

15%

Transportation Operation Allocation I1 Rev Act 4199

So different from FY 1999–00

W-32 J1 Item #219

Account 4499 Transportation.

Account 4499 for FY 99–00 in Item #021.

Why is J1 Account 4499 Transp Depr. Alloc.

So different from FY 1999–00

W-33 A33 Item #184

Average BEA Cert Instructional Mix Factor obtained by placing 00–01 BEA and Special Ed Instructional Staff on LEAP DOC 1S.

1999–00 LEAP 1S in Item #022.

Why is A33 Average BEA and Special Ed Inst. Mix Factor LEAP Doc 1S

So different from FY 1999–00

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Supersedes 9/1/99

Greater of 10% or $20,000 5%

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F-203 C Edits FY 2000–2001 I = Informational E = Error W = Warning

Edit#

Item Numbers

Description of Items

Data Item is Compared With

Allowed Variance

Field #1 Edit Message

Field #2 Edit Message

E-35

A1,A3,A5a,A5b,A10 Item #150,#151,#152, #153,#335 and #340

R&N Plant Enrollment.

These items valid only for the following districts: 03-017, 04-129, 04-228, 08-404, 10-070, 27-001, 28-137, 28-144, 28-149, 37-502, 37-507.

0

A1, A3, A5a, A5b, A5c or A10 R&N Plant

Not valid for this district

E-37

A21 and A22 Item #168&169

FTE in Excess of monthly enrollment.

Item #168 should be less than or equal to Item #169.

0

A21 K–3 Excess monthly enroll s/b M48 Total Guaranteed entitlement

I-60

Special Education Safety Net Allocation.

District Amount for Safety Net Allocation

is $______________

B4 Item #204

0

Print message if Item #204 > 0

W-61 Y2 Item #262

1999-2000 AAFTE

1999-2000 AAFTE as of May

5%

Why is total enrollment on Y2

So different from FY 99–00 actual

E-62 Y4 Item #264

Estimated Ratio Better Schools

The amount entered should be between less than .0022

0

Y4 Est 00–01 Ratio Better Schools

Cannot be greater than .0022

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F-203 and F-203 (X) Item Number Dictionary Item No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48x 49x 50x

Item No.

Description Edit Value W-1 Edit Value W-3 Edit Value W-4 Edit Value W-5 Edit Value W-13 Edit Value W-15 Edit Value W-17 Edit Value W-19 Edit Value W-20 Edit Value W-21 Edit Value W-22 Edit Value W-23 Edit Value W-24 Edit Value W-25 Edit Value W-26 Edit Value W-27 Edit Value W-28 Edit Value W-29 Edit Value W-30 Edit Value W-31 Edit Value W-32 Edit Value W-33 Edit Value W-34 Edit Value W-54 Edit Value W-59 Edit Value W-46 Edit Value W-39 Edit Value W-40 Edit Value W-41

Pg 8 s/c LAP St Pov Pg 8 s/c LAP Dis Pov Pg 8 s/c LAP % Pg 8 s/c LAP %

Description

51x 52x 53x 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100

Pg 8 s/c LAP rate BEA Lp12D Admin BEA Lp12D Class Page 9 c/s S1 Page 9 c/s S2 Page 9 c/s S3 Page 9 c/s S4

251 252 253 254

Page 7 c/s M26 Page 7 c/s M27 Page 7 c/s M28 Page 7 c/s M32

Pg 7 c/s BEA per FTE Pg 7 c/s Voc per FTE Pg 7 c/s Skills per FTE Pg 7 c/s w/o enhanc

Item No. 101 102 103 104 105 106 107 108 109 110 111 112 113x 114 115x 116x 117x 118x 119x 120x 121x 122x 123x 124x 125x 126x 127x 128x 129x 130x 131x 132x 133x 134 135x 136x 137x 138x 139x 140x 141x 142x 143 144 145 146 147 148 149 150

Description

Page 7 c/s M48 Page 7 c/s M53 Page 7 c/s M46

Page 7 c/s Skills NERC Page 7 c/s M43 Pg 9 s/c Hi Cap % Pg 7 s/c Sub Teacher % Pg 7 s/c BEA CAS Reduc % Cert Inst base salary - 98-99 Pg 9 s/c Traff Low Inc Rate Pg 9 s/c Local Ed Enh Rate Pg 7 s/c Cert Inst % incr Pg 7 s/c % Incr Admin Pg 7 s/c % Incr Class Pg 7 s/c Benefit Rate Pg 7 s/c Class Health Factor Pg 7 s/c Benefits Maint Pg 7 s/c Benefits Incr Pg 7 s/c Benefits Maint Pg 7 s/c Benefits Incr Pg 7 s/c Regular BEA NERC Pg 7 s/c BEA Voc NERC Pg 7 s/c Substitute Rate Pg 8 s/c Fire Dist Pay Rate Pg 4 C6 11 Grade Test % Pg 8 s/c Sp Ed 0-2 Factor Pg 8 s/c Sp Ed 3-21 Factor Pg 9 s/c Free/Red Breakfast Pg 9 s/c Trans Bil Rate Pg 9 s/c Traffic Safe Rate Pg 9 s/c Hi Cap Rate Pg 9 s/c Lunch Rate Cert Inst base salary - 00-01 Page 7 c/s M40 Page 7 c/s M42 Page 7 c/s M44 Page 7 c/s M45 Page 7 c/s M49 Page 7 c/s M50 Page 1 A1

Item No. 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200

Description Page 1 A3 Page 1 A5a Page 1 A10 Page 1 A2 Page 1 A4 Page 1 A6a Page 1 A6b Page 1 A8 Page 1 A9 Page 1 A11 Page 1 A12 Page 1 A13 Page 1 A14 Page 1 A18 Page 1 A19 Page 1 A17 Page 2 A21 Page 2 A22 Page 2 A23 Page 2 A24 Page 2 A25 Page 2 A26 Page 2 A27 Page 2 A28 Page 4 Y1 Page 2 A30 Page 2 A31 Page 2 A32 Page 2 A33a Page 1 A15 Page 1 A16 Page 2 A33b Page 2 A37 Page 2 A38 Page 2 A39

Legend: s/c = state constants c/s = calculated and stored x = "x" option variables

201 Page 3 B1 202 Page 3 B2 203 Page 3 B3 Effective 204 PageDate 3 B4

9/1/00

Supersedes 9/1/99

301 302 303 Form 304

351 352 353 354

Page 9 c/s T2 Page 9 c/s T3 Page 9 c/s Q1 Chapter Page 9 c/s Q2Section

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F-203 and F-203 (X) Item Number Dictionary Item No. 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223x 224x 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250

Item No.

Description Page 3 B5 Page 3 B6 Page 3 B8 Page 4 C1 Page 4 C2 Page 4 C3 Page 4 G3 Page 4 D1 Page 4 E1 Page 4 F1 Page 4 G1 Page 4 H1 Page 4 I1 Page 4 J1 Page 9 c/s M37 Page 9 c/s M35 Page 9 c/s M41 BEA Leap12D Admin BEA Leap12D Class Pg 4 C4 4th Gr test Pg 4 C5 8th Gr test Page 6 c/s M1 Page 6 c/s M3 Page 6 c/s M4 Page 6 c/s M5 Page 6 c/s M6 Page 6 c/s M7 Page 7 c/s M8 Page 7 c/s M9 Page 7 c/s M10 Page 7 c/s M11 Page 7 c/s M12 Page 7 c/s M13 Page 7 c/s M14 Page 7 c/s M15 Page 7 c/s M16 Page 6 c/s M2 Page 7 c/s M33 Page 7 c/s M19 Page 7 c/s M20 Page 7 c/s M21 Page 7 c/s M22 Page 7 c/s M23 Page 7 c/s M24 Page 7 c/s M25

Description

255 256 257 258 259 260 261 262 263x 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300

Page 7 c/s M34 Page 7 c/s M36 Page 7 c/s M38 Page 7 c/s M39 Page 7 c/s M29 Page 6 c/s M1a Page 6 c/s M1b Page 4 Y2 Page 8 s/c safety grants Page 4 Y4 Page 4 Y5 Page 8 c/s Y7

451 452 453 454 455 456 457 458

V1 V2 V3 V4 V6 V7 V8 V9

Page 8 c/s Y9 Page 8 c/s Y10 Page 8 c/s Y11 Page 8 c/s Y12 Page 8 c/s Y13 Page 8 c/s Y14 Page 8 c/s Y15 Page 8 c/s Y16 Page 8 c/s Y17 Page 8 c/s Y18

Item No.

Description

305 306 307 Page 7 c/s M47 308 309 310 311 312 313 314 315 316 317 318 319 Pg 8 c/s N2 320 Pg 8 c/s N1 321 Pg 8 c/s N3 322 Pg 8 c/s N4 323 Pg 8 c/s N5 324 Pg 8 c/s N6 325 Pg 8 c/s N7 326 327 328 329 330 331 Page 8 c/s I4 332 333 334 335 Page 1 A5b 336 Page 1 A7a 337 Page 1 A7b 338 Page 9 c/s O3 339 Page 9 c/s O4 340 Page 1 A5c 341 Page 2 A34 342 Page 8 c/s M51 343 Page 8 c/s M52 344 Page 9 c/s O1 345 Page 9 c/s O2 346 Page 9 c/s O5 347 Page 9 c/s P1 348 Page 9 c/s Q3 349 Page 9 c/s R1 350 Page 9 c/s T1

Item No. 355x 356x 357 358x 359x 360x 361x 362x 363x 364x 365x 366x 367x 368x 369 370x 371x 372 373 374 375x 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400

Description Pg 7 s/c Run start reg Pg 7 s/c Run start voc Regular Voc Cert Staff Ratio Skills Center Cert Staff Ratio Pg 6 s/c .0532 Maximum K-4 Pg 6 s/c .046 4-12 Ratio Pg 6 s/c .004 Admin Ratio Pg 6 s/c .049 Minimum K-3 Page 8 s/c Safety Rate Page 8 s/c Safety Pay % Page 8 s/c P105 Page 8 s/c Prof Dev Rate Page 8 s/c Prof Dev Pay % Page 8 s/c .0022 Maximum Staff Pg 7 s/c .92 Voc Inst Pg 7 s/c .08 Voc Admin Page 4 E2 Page 4 Y1 Pg 8 s/c Complex Needs Page 4 H2 Page 5 I2 Page 5 I3 Page 8 c/s Y6 Page 5 K1 Page 5 K2 Page 5 K3 Page 5 K4 Page 5 K5 Page 5 K6

s/c K1a s/c K2a s/c K3a s/c K4a s/c K5a s/c K6a

Legend: s/c = state constants c/s = calculated and stored x = "x" option variables

401 U1 402 U2 403 U3 404 U4 405 U5 406 U6 407 U7 Effective 408 U8

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F-203 and F-203 (X) Item Number Dictionary Item No. 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450

Item No.

Description U9 U10 U11 U12 U13 V5

459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500

U16 U17 U18 U19 U20 U22 U23 U24 U21 U25 U26 U27

Description

Item No.

Description

Item No.

Description

V11 V12 V13 V10 V14 V15 V16

Page 5 L1 Page 5 L2 Page 5 L3 Page 5 L4 Page 5 L5 Page 5 L6 Page 5 L7

s/c L1a s/c L2a s/c L3a s/c L4a s/c L5a s/c L6a s/c L7a

Legend: s/c = state constants c/s = calculated and stored x = "x" option variables

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F-203 (X) Option Items BEA FACTORS: BEA District LEAP 12E Certificated Instructional Base Salary BEA District LEAP 12E Cert Instr Base Salary for Increase BEA District LEAP 12E Administrative Salary BEA District LEAP 12E Admin. Salary for Increase Allocation BEA Administrative Salary Decrease Factor BEA District LEAP 12E Classified Salary BEA District LEAP 12E Class. Salary for Increase Allocation Regular BEA NERC BEA Vocational NERC Skills Center NERC Running Start Rate—Regular Running Start Rate—Vocational Skills Center Certificated Staff Ratio Minimum K–3 Certificated Instructional Staff Ratio Maximum K–4 Certificated Instructional Staff Ratio Grades 4–12 Certificated Instructional Staff Ratio Grades K–12 Administrative Staff Ratio Vocational Instructional Percent Vocational Administrative Percent Substitute Teacher Percent Substitute Rate

118 142 223 052 117 224 053 130 131 113 355 356 358 362 359 360 361 370 371 116 132

INCREASE FACTORS: Certificated Instructional Percent Increase in Salary Certificated Administrative Percent Increase in Salary Classified Percent Increase in Salary

121 122 123

BENEFIT FACTORS: Health Insurance Rate Classified Health Factor Certificated Statutory Benefit Maintenance Certificated Statutory Benefit Increase Percent Classified Statutory Benefit Maintenance Classified Statutory Benefit Increase Percent

124 125 126 127 128 129

SPECIAL EDUCATION FACTORS: Ages Birth to 2 Allocation Factor Ages 3–21 Allocation Factor

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F-203 (X) Option Items LEARNING ASSISTANCE PROGRAM FACTORS: State Average Free and Reduced Percent District Free and Reduced Percent Poverty Allocation Factor Regular Allocation Factor Learning Assistance Program Rate

047 048 049 050 051

OTHER FACTORS: Fire District Payment Rate Food Services Type “A” Lunch Rate Bilingual Rate Highly Capable Percent of Enrollment Highly Capable Rate Local Ed Program Enhancement Rate (Regular) Complex Needs Allocation Traffic Safety Low-Income Rate Traffic Safety Per-Student Allocation Free and Reduced School Breakfast Rate School Safety Allocation Reduction Grants School Safety Allocation Rate School Safety Allocation Sept—June Pay % Better Schools–Professional Development P-105 Enrollment Better Schools–Professional Development Rate Better Schools–Professional Development Sept—June Pay % Better Schools–Staff Maximum Staff Funding Ratio 2001 Levy Authority Percentage 2002 Levy Authority Percentage

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133 141 138 115 140 120 375 119 139 137 263 363 364 365 366 367 368 413 414

Page 24

STATE APPORTIONMENT PAYMENT INFORMATION FY 2000–2001 Payment Schedule—State Moneys

Month

Final Date of Revisions Received at OSPI

September 2000 October November December January 2001 February March April May June July August

Date Documentation Transmitted to ESDs and SDs

15 17 14 14 17 14 16 16 16 15 17 17

22 24 21 21 24 21 23 23 23 22 24 24

Electronic Moneys Transfer Date September 29 October 31 November 30 December 29 January 31 February 28 March 30 April 30 May 31 June 29 July 31 August 31 TOTAL

Apportionment Payment Percentage 9.0 9.0 5.5 9.0 9.0 9.0 9.0 9.0 5.5 6.0 10.0 10.0 100.0

This schedule governs the payment of state moneys for the following revenue accounts: Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account

3100 4121 4126 4155 4156 4162 4165 4171 4174 4175 4198 4199

Basic Education Special Education State Institutions—Special Education Learning Assistance Program State Institutions, Centers and Homes—Delinquent Better Schools—Staff Transitional Bilingual Traffic Safety Education Highly Capable Local Education Program Enhancement School Food Services Transportation Operations

The payment schedule for buses issued an operation permit on or before September 15 of each year is an annual allocation paid in full in September. For buses issued an operation permit after September 15 of the current year, districts are paid a prorated annual allocation for the first year in full in the month the buses are entered into the depreciation payment system. Payment for complex needs and magnet schools revenue included in Revenue Account 4158 will be at 10 percent per month from September 2000 through June 2001. Payment for Account 4163 Better Schools—Professional Development will be 12 equal payments from July 2000 through June 2001. Payment for school safety allocations in Revenue Account 4100 will be 50 percent in July 2000, 40 percent in September 2000, and 10 percent in January 2001. Effective Date 9/1/00

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STATE APPORTIONMENT PAYMENT INFORMATION Payment Schedule—Local Effort Assistance—Revenue 3300 September through December 2000 Allocation September -0- % October 32.14% November 60.72% December 7.14% 100.00%

January through August 2001 Allocation January -0February -0March -0April 41.67 May 31.94 June 2.78 July -0August 23.61 100.00

% % % % % % % % %

The September through December 2000 LEA allocation equals 28 percent of the 2000 calendar year allocation. The January through August 2001 LEA allocation equals 72 percent of the 2001 calendar year allocation.

Payment Schedule—Federal Moneys Listed below are revenue accounts that will be paid through the apportionment system: Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account Revenue Account

6100 6124 6138 6146 6151 6153 6157 6176 6177

Special Purpose, SPI, Unassigned Special Education—Supplemental Secondary Vocational Education Skills Center Remediation Migrant Institutions—Neglected and Delinquent Targeted Assistance Eisenhower Professional Development

A bulletin describing the payment process for these accounts will be issued this summer. Revenue Account 6198 School Food Services (Federal, Special Purpose) will continue to be paid through the apportionment system as claims are approved.

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STATE APPORTIONMENT PAYMENT INFORMATION Planned Adjustments to 2000–2001 State Apportionment Payments Beginning in September 2000, payments will be based on Form F-203C data for most programs. Exceptions to this are Accounts 4126 and 4156 State Institutions and Account 4499 Transportation Depreciation. Payments for Accounts 4126, 4156, and 4499 will be based on OSPI allocations. The F-203C data will be adjusted during the year as the actual data become available. The schedule on the next page displays the planned dates of these adjustments. In addition to the planned adjustments, districts may request an adjustment by writing to School Apportionment and Financial Services, stating the revised allocation factors and the reason for the revision.

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STATE APPORTIONMENT PAYMENT INFORMATION Planned Adjustments to 2000–2001 State Apportionment Payments Revenue Account

Sept Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug

3100 Regular Apportionment 2000–2001 Mix Factor K–4 Staff Ratio Vocational Staff Ratio P-223 Enrollments including Voc Local Deductibles: Local in Lieu of Account 1400 Co.-Admin. Forest Account 1600 State Forest Account 3600 Federal in Lieu of Acct. 5400 Federal Forest Acct. 5500 Investment Earning Recapture Recovery of Advances Fire Payments 4121 Special Education P-223H Enrollments Home and Hospital Enrollment 4126 Institutions—Special Education 4155 Learning Assistance 4156 Institutions—N&D 4162 Better Schools—Staff 4165 Transitional Bilingual 4171 Traffic Safety 4175 Local Education Prog. Enhance. 4198 School Lunch 4199 Transportation Operations 4499 Transportation Depreciation

3,2 3,2 2 3,1

2 2 2 1

2 2 2 1

3 3 3 3 2

2 2 2 1

2 2 2 1

2 2 2 1

2 2 2 1

2 2 2 2

2

2 2 2 2

2 3 6 4 4 1 2 2

2

2

2

2

4,2 1,4 4,2 3,2 1,4 3,4 1 3,4 4 2

6 2

1

1

1

1

2 1 2 2 1

2 1 2 2 1

2 1 2 2 1

2 1 2 2 1

2

2,5

2 2

2,5 2

1

1

1

1

1

2 2

2

2

2

2

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1 1 5 1 5 2 1 1

2

1 - Enrollment Update. 2 - Other Update (local deductible Revenue Accounts 1400, 1600, 3600, and 5400 are only adjusted upwards). 3 - Prior Year Final Adjustment. 4 - Prior Year Recovery of Unexpended Moneys. 5 - Summer Program Payment, 50 percent July and 50 percent August. 6 - No more than 80 percent of the BEA allocation, including advances, will be paid through June. Therefore, if the advance is larger than the 6 percent June payment, the recovery will consist of the amount of the June payment plus a portion of the May payment.

Effective Date 9/1/00

2 2 2 1

2

SCHOOL APPORTIONMENT AND FINANCIAL SERVICES Old Capitol Building, PO BOX 47200 OLYMPIA WA 98504-7200 (360) 753-6708 TTY (360) 664-3631

REQUEST FOR TRANSFER OF ALLOCATIONS

District Name:

District Number: (District transferring allocations out.)

Contact Person:

Telephone Number:

For School Year: ___________________ The school district hereby requests that the Office of Superintendent of Public Instruction transfer the total annual dollar allocations indicated in the table below to the indicated school district(s). Special education allocation transfers will appear on Report 1220. Basic education allocation transfers will appear on Report 1191. The district is aware that the amount transferred is to be recorded as a revenue and as a payment to another district

Name of District To Receive the Requested Transfer

REQUEST County Special Education District Allocation Transfer Number Amount Requested

Basic Education Allocation Transfer Amount Requested

(Express transfer amounts as whole dollars.)

CERTIFICATION Check One ü I hereby certify that transfer of these amounts was authorized by the school district board of directors on a document indicated to the right. This document is on file and available for audit at the school district office.

Type of Authorization

Date Document Signed by Board of Directors

Resolution

/

/20__

Interdistrict Cooperative Agreement

/

/20__

Signature of School District Superintendent (Transferring District)

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Form 1295

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INDIRECT COST LIMITS AND RECOVERIES OVERVIEW Most state and federal program revenues must be expended and accounted for separately. Administrative or overhead charges are limited. These limits, referred to here as indirect cost limits, are defined in laws, rules, or program requirements. Indirect cost limits are presumed to be violated if a district reports insufficient direct program expenditures. OSPI takes back (recovers) money from districts that report insufficient direct program expenditures (after allowance for indirect charges). Indirect cost limits and recovery procedures for state and federal programs are provided in this section. To calculate the amount that can be claimed for indirect expenditures, divide the program revenue by 1.00 plus your district’s indirect expenditure rate. The difference between the calculated amount and the total revenue is the maximum amount that can be used for indirect expenditures by your district. For example, if the total grant award is $100,000 and the restricted indirect expenditure rate is 3.0 percent, you would perform the following calculations: $100,000 ÷ 1.03

= $97,087

$100,000 - 97,087 = $2,913

Minimum direct program expenditures. Maximum indirect charges to the program.

The district may charge less than the maximum amount allowed. STATE PROGRAMS State categorical revenues generally are subject to recovery if they are not expended for a specific purpose during the school year in which they are allocated. To be considered as expended during the school year, the expenditure has to appear on the district’s Annual Financial Statement, Form F-196, for that year. In some cases Form F-196 is used to determine recovery. In other cases a special report is used to determine recovery. Recoveries are calculated for state revenues in accordance with the appropriate rules and regulations. The 1999–2000 school year recoveries will be made in January 2001 based on the final 1999– 2000 state allocations and year-end expenditures reported to OSPI. The 2000–01 school year recoveries will be made in January 2002 based on final 2000–01 state allocations and year-end expenditures reported to OSPI. The recovery calculations described below are for the 2000–01 school year. These calculations differ from prior year calculations for the following programs: Account 4121 Special Education Account 4165 Transitional Bilingual Account 4171 Traffic Safety Education Account 4174 Highly Capable Account 4199 Transportation Operations. Each district will have a single state recovery rate applied to these programs to determine recoveries. This rate is lagged two years. The district rates that will be used are displayed at the

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INDIRECT COST LIMITS AND RECOVERIES end of this section. This replaces the use of F-196 Part III net expenditures. OSPI is developing rule amendments implementing this change.

Note: The term allocation as used below refers to school year allocation, not including any prior year adjustments. Account 3100 Fire District Payments Districts certify expenditures as part of the F-196 Part III (Supplemental Data). If the certified expended amount is less than the fire district reimbursement, the lower of the two amounts will be entered on the final 1191 Report and any overpayment will be recovered. (See WAC 392121-460.) Account 3100 Vocational-Secondary Indirect Cost Limit Form F-196, Direct Expenditures for Program 31 will be compared to the minimum required Program 31 direct expenditures. Ten percent of the school year allocation may be carried over to the following year. (See WAC 392-121-550 through 392-121-558.) The indirect cost limit for Program 31 is based on three different rates: 1. For the basic portion of the vocational allocation—the prior school year’s net expenditure ratio for Program 31 as shown on Form 196 Part III. 2. For the vocational enhancement allocation—10 percent (divide by 1.10). 3. For the vocational Running Start allocation—7 percent (multiply by 93 percent). The basic allocation, vocational enhancement allocation, and Running Start allocation per FTE student are displayed on the each school district’s monthly Report 1191 Statement of Apportionment. The Program 31 net expenditure ratio for the 1999–2000 school year will be used in the calculation of 2000–2001 indirect cost limits. Estimates of each district’s Program 31 minimum expenditure level are provided during the school year on the School Apportionment and Financial Services webpage. Official reports are published in December and January after the end of the school year. Reports show each district’s minimum direct expenditures level and the indirect cost limit. Recoveries are made in January apportionment. A typical calculation of a district’s minimum Program 31 direct expenditures is illustrated below using statewide average allocations and rates for the 1998–99 school year:

Basic Allocation Vocational Enhancement Vocational Running Start Totals:

Alloc Per FTE Allocated Indirect Minimum Student Students Dollars Rate Direct Exp. $3,555 * 100 = $355,500 ÷ 131.7% = $269,932 $ 659 * 100 = 65,900 ÷ 110.0% = 59,909 $4,252 * 2 = 8,504 * 93.0% = 7,909 $429,904 $337,750

Remaining Amount for Indirects $92,154 Indirects as Percent of Minimum Direct Expenditures Indirects as Percent of Total Allocated Dollars Effective Date 9/1/00

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INDIRECT COST LIMITS AND RECOVERIES

Allowable direct expenditures to Program 31 are defined in the Accounting Manual for Public School Districts in the State of Washington. Activity 23 Principal’s Office is not open in Program 31. Instruction support activities (24 Guidance and Counseling, 22 Learning Resources, 25 Pupil Management and Safety, and 26 Health/Related Services) are to be charged to Program 31 only if directly attributable solely to the vocational program. General costs for these activities attributable to the all high school students are properly reported in Program 01 Basic Education. OSPI has formed a task force that is studying possible changes to the vocational indirect cost limit calculation for the 2001–02 school year. Account 4121 Special Education F-196 Direct Expenditures for Program 21 multiplied by one plus the district’s state recovery rate, less payments from other districts (Revenue Account 7121), will be compared to the related Account 4121 allocation plus prior year carryforward to determine any recovery. In determining the Account 4121 allocation, transfers of Account 4121 revenue to another school district or an ESD through the apportionment payment system and any state safety net funding will be included. Ten percent of the current year allocation may be carried over to the following year. (See WAC 392-122-900 through 392-122-910.) Accounts 4126 and 4156 State Institutions Form F-196 Direct Expenditures for Programs 26 and 56, will be compared to the related allocation, excluding the indirect cost allocation, plus prior year carryforward to determine any recovery. Ten percent of the school year allocation may be carried over to the following year. (See WAC 392-122-900 through 392-122-910.) Account 4155 Learning Assistance Program Form F-196, Direct Expenditures for Program 55, plus indirect expenditures, will be compared to the related allocation plus prior year carryforward to determine any recovery. Indirect expenditures shall not exceed the district’s federal restricted rate. Ten percent of the current year allocation may be carried over to the following year. (See WAC 392-162-095 and WAC 392-122-900.) Account 4165 Transitional Bilingual Form F-196 Direct Expenditures for Program 65 multiplied by one plus the district’s state recovery rate will be compared to the related allocation to determine any recovery. (See WAC 392-122-900 through 392-122-910.) Account 4171 Traffic Safety Education Final allocations will be based on actual total completions and actual low-income completions. The allocation for low-income students will be compared to the amount used for tuition assistance for traffic safety education for students from low-income families. Tuition assistance is the difference between the fee paid by a low-income student and the fee paid by a student who is not low-income. Any amount not used will be recovered. The per-completion allocation Effective Date 9/1/00

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INDIRECT COST LIMITS AND RECOVERIES will be compared to Form F-196, Direct Expenditures for Program 71 multiplied by one plus the district’s state recovery rate. Any amount unspent will be recovered. (See WAC 392-122-322, WAC 392-122-900 through 392-122-910, WAC 392-153-015, and WAC 392-153-032.) Account 4174 Highly Capable Form F-196, Direct Expenditures for Program 74 multiplied by one plus the district’s state recovery rate will be compared to the related allocation to determine any recovery. (See WAC 392-122-900 through 392-122-910.) Account 4175 Local Education Program Enhancement There will be no recovery and no reporting. But districts should keep track of how money is spent in case that information is requested. Account 4199 Transportation Operations Form F-196 Direct Expenditures for Program 99 multiplied by one plus the district’s state recovery rate, less revenues in account 7199, plus Form F-196 transfers from the General Fund to the Transportation Vehicle Fund will be compared to the transportation operation allocation to determine any recovery. (See WAC 392-141-200.) The transportation operation allocation includes the allocation for kindergarten through Grade 5-enrolled students living within one radius mile from school. FEDERAL PROGRAMS Indirect expenditure rates allowed on federal grants awarded school districts are established by the Office of Superintendent of Public Instruction (OSPI) pursuant to an agreement with the U.S. Department of Education (ED). This agreement prescribes the method of rate computation and the resulting rates establish the maximum amount of indirect expenditures that may be claimed for a federal grant. One indirect rate is calculated for each district for all of its restricted federal grants and another rate is calculated for all of its unrestricted federal grants. Rates are individually computed for each district and are unique for each district. This notifies school districts claiming indirect expenditure reimbursements on FY 2000–2001 federal grants that they may use rates no greater than those displayed on page 24 of their yearend annual financial statements (SPI Form F-196 Report) for FY 1998–99. (This is Schedule III, Part III of that report.) Indirect rates for 2000–2001 by school district are included at the end of this section. The federal restricted rate for each district may also be used for state reimbursements under Program 55 Learning Assistance Program (LAP). “Restricted” Versus “Unrestricted” Indirect Expenditure Rates Restricted rates are used with grants where “supplement but not supplant” language is in the authorizing legislation. Almost all federal programs fall into this category. Restricted rates

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INDIRECT COST LIMITS AND RECOVERIES must be used for all federal programs except those for which the restricted rate is not required. Expenditure programs allowing the use of an unrestricted rate are: Program Program Program Program Program

29 61 78 79 84

Special Education—Other* Head Start Youth Training Programs Instructional Programs—Other ** Adult Education

* Both restricted and unrestricted indirect expenditure rates may apply to this program. ** Both restricted and unrestricted indirect expenditure rates may apply to this program. School-to-work grants included in this program are not eligible to claim indirect expenditures. Goals 2000 and Learn and Serve grants included in this program are capped at 5 percent. Program 77 Eisenhower Professional Development Program Federal regulations for this program place a 5 percent cap on indirect expenditure rates. School-to-Work Grants Federal and state grants for school-to-work are not eligible for indirect expenditures. (These grants are charged to Program 58 Special and Pilot Programs and to Program 79 Other Instruction.) Goals 2000 Grants Indirect rates for Goals 2000 grants are capped at 5 percent. Learn and Serve Grants Indirect rates for Learn and Serve grants are capped at 5 percent. Indirect Expenditure Rates for New Programs New federal grants should use the district’s federal restricted indirect expenditure rate. Indirect Expenditures for Cooperative Projects When there is a cooperative project, the indirect expenditure rate of the administering district is to be used on all direct expenditures claimed in the cooperative project. The indirect expenditure reimbursement is paid to the administering district. How the Federal Indirect Expenditure Rates Were Computed Federal indirect expenditure rates for FY 2000–2001 are based upon financial information in each school district’s annual financial statement, SPI Form F-196, for FY 1998–99. Therefore, the rates depend upon base-year data that are two years old. An indirect expenditure rate determines what proportion each grant or contract shall bear of the joint or common expenditures benefiting all school district programs. These expenditures are Effective Date 9/1/00

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INDIRECT COST LIMITS AND RECOVERIES specifically allowed by the U.S. Department of Education to be allocated to all other school district programs. The districtwide federal indirect rate for each school district is computed by dividing total general fund indirect expenditures by total general fund direct expenditures. The result of this calculation is the indirect rate. Indirect expenditures for determining federal restricted rates are selected administrative and service expenditures in Program 97 Districtwide Support. These include expenditures for business office and selected expenditures for superintendent’s office, data processing, printing, warehousing and distribution, and motor pool. Excluded are expenditures for capital outlay and interest. Each school district also has one districtwide federal unrestricted indirect cost rate for the few federal grants that allow unrestricted rates. The unrestricted rate is the same as the restricted rate except expenditures for maintenance and grounds are included, resulting in a higher rate. Direct expenditures for determining both federal restricted and unrestricted rates consist of all other general fund expenditures except those for capital outlay and interest which are excluded from the calculation.

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INDIRECT COST LIMITS AND RECOVERIES

ESD

CCDDD District Name

State Average 101 101 123 101 101 123 123 123 123 123 123 123 123 171 171 171 171 171 171 171 114 114 114 114 114 112 112 112 112 112 112 112 112 112 123 123 112 112 112 112 112 112 171

01109 01122 01147 01158 01160 02250 02420 03017 03050 03052 03053 03116 03400 04019 04069 04127 04129 04222 04228 04246 05121 05313 05323 05401 05402 06037 06098 06101 06103 06112 06114 06117 06119 06122 07002 07035 08122 08130 08401 08402 08404 08458 09013

Effective Date 9/1/00

Washtucna Benge Othello Lind Ritzville Clarkston Asotin Kennewick Paterson Kiona-Benton Finley Prosser Richland Manson Stehekin Entiat Lake Chelan Cashmere Cascade Wenatchee Port Angeles Crescent Sequim Cape Flattery Quillayute Valley Vancouver Hockinson LaCenter Green Mountain Washougal Evergreen (Clark) Camas Battle Ground Ridgefield Dayton Starbuck Longview Toutle Lake Castle Rock Kalama Woodland Kelso Orondo

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Form

Federal Restricted Rate

Federal Unrestricted Rate

State Recovery Rate

3.1%

14.3%

16.4%

3.5% 3.8% 2.2% 2.2% 1.2% 2.6% 0.4% 2.8% 2.7% 2.6% 1.7% 4.5% 2.6% 2.9% 4.2% 3.4% 4.2% 2.4% 3.4% 3.5% 3.2% 2.8% 2.0% 2.1% 2.6% 3.2% 3.1% 2.6% 2.5% 2.7% 4.7% 4.1% 2.1% 2.6% 2.7% 3.3% 4.9% 3.7% 2.6% 2.0% 2.1% 4.9% 2.9%

17.4% 24.9% 13.1% 17.5% 14.3% 13.6% 9.0% 13.7% 15.7% 14.2% 12.7% 15.3% 17.6% 10.2% 19.8% 13.5% 13.8% 13.7% 15.5% 15.4% 13.8% 9.8% 13.1% 13.3% 11.8% 15.1% 12.6% 12.0% 10.2% 13.3% 13.2% 16.2% 13.8% 14.4% 14.0% 25.8% 18.6% 12.7% 17.2% 14.5% 12.0% 18.0% 9.1%

25.1% 34.8% 14.1% 22.3% 21.7% 15.4% 16.9% 14.2% 25.8% 16.8% 16.3% 17.6% 20.9% 13.3% 42.5% 19.3% 15.9% 16.3% 17.3% 17.7% 15.1% 19.2% 14.8% 17.8% 13.8% 15.9% 17.7% 15.2% 17.3% 17.2% 14.3% 19.0% 14.6% 17.2% 18.5% 52.6% 20.5% 16.7% 20.7% 22.0% 14.3% 20.8% 11.2%

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ESD

171 171 171 171 171 101 101 101 101 101 123 123 123 123 123 105 171 171 171 171 105 171 171 171 171 113 113 113 113 113 113 113 113 113 113 113 113 113 189 189 189 114 114 114 114

CCDDD District Name

09075 09102 09206 09207 09209 10003 10050 10065 10070 10309 11001 11051 11054 11056 12110 13073 13144 13146 13151 13156 13160 13161 13165 13167 13301 14005 14028 14064 14065 14066 14068 14077 14097 14099 14104 14117 14172 14400 15201 15204 15206 16020 16046 16048 16049

Effective Date 9/1/00

Bridgeport Palisades Eastmont Mansfield Waterville Keller Curlew Orient Inchelium Republic Pasco North Franklin Star Kahlotus Pomeroy Wahluke Quincy Warden Coulee-Hartline Soap Lake Royal Moses Lake Ephrata Wilson Creek Grand Coulee Dam Aberdeen Hoquiam North Beach McCleary Montesano Elma Taholah Quinalt Lake Cosmopolis Satsop Wishkah Valley Ocosta Oakville Oak Harbor Coupeville South Whidbey Queets-Clearwater Brinnon Quilcene Chimacum

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Federal Restricted Rate

Federal Unrestricted Rate

State Recovery Rate

2.3% 1.4% 2.2% 2.4% 3.6% 7.5% 3.5% 8.2% 5.5% 2.9% 3.7% 3.4% 6.2% 4.8% 2.4% 4.1% 2.8% 1.9% 1.9% 4.6% 1.7% 2.7% 1.9% 4.3% 3.5% 3.0% 3.3% 1.8% 4.5% 2.5% 1.5% 3.2% 3.2% 0.0% 5.1% 3.9% 2.0% 3.0% 2.7% 3.4% 2.7% 4.6% 3.1% 2.9% 2.8%

11.8% 12.0% 11.6% 14.3% 11.7% 16.2% 15.1% 20.5% 22.2% 16.9% 15.4% 14.3% 20.9% 18.4% 14.4% 15.0% 13.2% 12.7% 15.8% 12.2% 13.5% 12.5% 14.2% 17.9% 18.2% 15.1% 15.2% 14.6% 11.8% 12.1% 11.2% 17.1% 13.6% 0.1% 13.7% 15.5% 14.9% 16.4% 13.7% 14.4% 14.7% 83.3% 10.5% 14.3% 14.8%

14.8% 29.3% 12.9% 29.7% 15.1% 22.8% 22.8% 27.2% 29.1% 22.8% 16.8% 19.0% 37.6% 31.2% 22.2% 19.2% 15.3% 16.9% 20.5% 17.5% 16.5% 13.7% 16.9% 28.4% 20.7% 15.4% 16.9% 36.6% 18.2% 15.9% 14.0% 26.2% 20.0% 25.6% 17.8% 26.7% 20.1% 19.1% 15.1% 18.2% 16.9% 115.8% 36.8% 21.4% 17.6%

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ESD

114 121 121 121 121 121 121 121 121 121 121 121 121 121 121 121 121 121 121 121 114 121 114 114 114 105 105 105 105 105 105 112 105 112 112 112 112 112 105 112 112 113 113 113 113

CCDDD District Name

16050 17001 17210 17216 17400 17401 17402 17403 17404 17405 17406 17407 17408 17409 17410 17411 17412 17414 17415 17417 18100 18303 18400 18401 18402 19007 19028 19400 19401 19403 19404 20094 20203 20215 20400 20401 20402 20403 20404 20405 20406 21014 21018 21036 21206

Effective Date 9/1/00

Port Townsend Seattle Federal Way Enumclaw Mercer Island Highline Vashon Island Renton Skykomish Bellevue Tukwila Riverview Auburn Tahoma Snoqualmie Valley Issaquah Shoreline Lake Washington Kent Northshore Bremerton Bainbridge North Kitsap Central Kitsap South Kitsap Damman Easton Thorp Ellensburg Kittitas Cle Elum-Roslyn Wishram Bickleton Centerville Trout Lake Glenwood Klickitat Roosevelt Goldendale White Salmon Lyle Napavine Vader Evaline Mossyrock

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Federal Restricted Rate

Federal Unrestricted Rate

State Recovery Rate

2.3% 2.9% 2.5% 2.5% 4.4% 3.6% 2.5% 4.3% 5.7% 4.5% 6.3% 3.2% 3.3% 3.3% 2.6% 3.4% 3.2% 2.9% 2.9% 3.3% 4.1% 3.3% 3.1% 2.9% 3.6% 0.3% 4.4% 4.6% 3.4% 2.2% 3.4% 4.9% 4.7% 5.4% 2.0% 5.7% 2.1% 10.5% 1.5% 2.3% 2.2% 2.6% 1.4% 2.1% 2.6%

14.9% 14.4% 11.1% 13.1% 17.9% 18.9% 12.8% 17.5% 12.4% 17.6% 16.8% 13.2% 14.5% 12.7% 16.7% 15.0% 13.5% 13.6% 13.2% 13.2% 17.2% 16.0% 13.7% 13.2% 15.0% 12.0% 15.3% 16.5% 15.1% 14.3% 14.1% 19.7% 18.3% 16.7% 15.9% 21.3% 14.1% 28.9% 13.2% 12.2% 12.9% 12.7% 7.5% 16.3% 12.3%

18.5% 18.3% 12.4% 15.1% 20.5% 19.6% 16.4% 18.4% 20.1% 19.0% 20.5% 15.8% 15.0% 14.7% 18.5% 17.1% 15.7% 14.7% 16.6% 14.2% 18.6% 20.3% 15.9% 15.7% 15.3% 16.4% 32.1% 28.1% 16.0% 19.0% 17.8% 26.2% 27.8% 37.9% 28.5% 27.1% 19.3% 54.6% 16.4% 14.2% 16.7% 18.2% 14.4% 36.1% 16.5%

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ESD

113 113 113 113 113 113 113 113 113 113 101 101 101 101 101 101 101 101 113 113 113 113 113 114 113 171 171 171 171 171 171 171 171 112 113 113 112 113 113 101 101 101 121 121 121

CCDDD District Name

21214 21226 21232 21234 21237 21300 21301 21302 21303 21401 22008 22009 22017 22073 22105 22200 22204 22207 23042 23054 23309 23311 23402 23403 23404 24014 24019 24105 24111 24122 24350 24404 24410 25101 25116 25118 25155 25160 25200 26056 26059 26070 27001 27003 27010

Effective Date 9/1/00

Morton Adna Winlock Boistfort Toledo Onalaska Pe Ell Chehalis White Pass Centralia Sprague Reardon Almira Creston Odessa Wilbur Harrington Davenport Southside Grapeview Shelton Mary M Knight Pioneer North Mason Hood Canal Nespelem Omak Okanogan Brewster Pateros Methow Valley Tonasket Oroville Ocean Beach Raymond South Bend Naselle-Grays River Willapa Valley North River Newport Cusick Selkirk Steilacoom Puyallup Tacoma

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Federal Restricted Rate

Federal Unrestricted Rate

State Recovery Rate

2.0% 2.7% 0.3% 5.0% 2.5% 2.4% 4.3% 3.3% 2.1% 2.9% 0.4% 1.6% 2.5% 5.3% 2.3% 2.2% 3.8% 2.7% 3.2% 2.3% 2.5% 2.8% 1.7% 2.4% 3.0% 3.9% 3.1% 1.9% 2.4% 2.4% 1.8% 3.0% 2.6% 2.2% 1.7% 2.8% 2.4% 1.9% 8.1% 2.5% 4.2% 2.2% 3.4% 3.1% 3.8%

14.2% 12.9% 10.8% 16.2% 13.4% 11.6% 16.6% 12.9% 11.6% 14.2% 13.4% 12.6% 12.9% 18.0% 13.4% 13.7% 14.5% 14.8% 12.0% 10.9% 13.4% 14.6% 8.1% 12.7% 11.3% 13.8% 12.5% 12.5% 11.7% 12.5% 14.6% 12.2% 12.8% 14.2% 11.3% 12.3% 11.6% 15.6% 23.9% 13.3% 13.9% 15.2% 13.4% 13.9% 15.2%

24.1% 17.2% 17.0% 19.2% 18.2% 15.7% 23.8% 15.1% 16.2% 16.3% 30.3% 16.6% 19.3% 31.0% 20.0% 25.3% 25.8% 21.5% 17.8% 17.3% 16.3% 22.0% 12.2% 14.2% 13.6% 20.1% 15.1% 14.9% 16.6% 23.4% 19.3% 16.1% 16.3% 17.2% 17.1% 16.6% 16.1% 21.6% 50.4% 16.3% 23.6% 20.4% 17.7% 17.5% 17.5%

Chapter BUDPREP

Section 5

Page 10

INDIRECT COST LIMITS AND RECOVERIES

ESD

121 121 121 121 121 121 121 121 121 121 121 121 189 189 189 189 189 189 189 189 189 189 189 112 112 112 112 189 189 189 189 189 189 189 189 189 189 189 189 189 189 101 101 101 101

CCDDD District Name

27019 27083 27320 27343 27344 27400 27401 27402 27403 27404 27416 27417 28010 28137 28144 28149 29011 29100 29101 29103 29311 29317 29320 30002 30029 30031 30303 31002 31004 31006 31015 31016 31025 31063 31103 31201 31306 31311 31330 31332 31401 32081 32123 32312 32325

Effective Date 9/1/00

Carbonado University Place Sumner Dieringer Orting Clover Park Peninsula Franklin Pierce Bethel Eatonville White River Fife Shaw Island Orcas Island Lopez Island San Juan Island Concrete Burlington-Edison Sedro-Woolley Anacortes La Conner Conway Mount Vernon Skamania Mount Pleasant Mill A Stevenson-Carson Everett Lake Stevens Mukilteo Edmonds Arlington Marysville Index Monroe Snohomish Lakewood Sultan Darrington Granite Falls Stanwood-Camano Is. Spokane Orchard Prairie Great Northern Nine Mile Falls

Supersedes 9/1/99

Form

Federal Restricted Rate

Federal Unrestricted Rate

State Recovery Rate

8.3% 4.4% 2.0% 2.2% 2.8% 4.3% 3.0% 3.1% 3.3% 2.3% 3.6% 3.1% 10.4% 3.1% 4.0% 4.2% 2.9% 2.3% 3.0% 3.0% 1.3% 0.7% 3.4% 6.0% 2.9% 7.1% 2.0% 4.1% 3.2% 2.3% 4.3% 2.7% 3.7% 10.0% 3.4% 3.5% 2.3% 1.9% 3.1% 2.8% 3.1% 2.9% 5.1% 6.7% 2.4%

22.8% 15.1% 13.0% 10.3% 13.4% 18.2% 12.6% 12.1% 13.9% 14.8% 13.2% 13.4% 22.6% 17.8% 15.7% 18.1% 12.8% 12.6% 12.2% 13.5% 13.8% 10.5% 15.2% 18.6% 16.5% 17.8% 14.0% 15.2% 13.7% 12.0% 14.8% 11.7% 14.5% 16.0% 12.1% 12.5% 13.3% 11.9% 10.3% 12.1% 13.5% 14.0% 12.8% 18.3% 13.2%

35.4% 17.2% 14.7% 15.4% 17.0% 19.3% 15.2% 13.5% 15.1% 19.4% 15.1% 16.1% 41.0% 24.9% 24.2% 22.3% 17.8% 17.4% 14.4% 15.5% 17.0% 18.2% 16.8% 29.1% 34.5% 23.8% 17.1% 16.2% 15.8% 13.9% 15.7% 13.5% 15.3% 23.5% 14.4% 13.9% 16.0% 15.5% 14.2% 15.8% 15.2% 15.2% 19.6% 36.0% 16.0%

Chapter BUDPREP

Section 5

Page 11

INDIRECT COST LIMITS AND RECOVERIES

ESD

101 101 101 101 101 101 101 101 101 101 101 101 101 101 101 101 101 101 101 101 101 101 113 113 113 113 113 113 113 113 112 123 123 123 123 123 123 123 189 189 189 189 189 189 189

CCDDD District Name

32326 32354 32356 32358 32360 32361 32362 32363 32414 32416 33030 33036 33049 33070 33115 33183 33202 33205 33206 33207 33211 33212 34002 34003 34033 34111 34307 34324 34401 34402 35200 36101 36140 36250 36300 36400 36401 36402 37501 37502 37503 37504 37505 37506 37507

Effective Date 9/1/00

Medical Lake Mead Central Valley Freeman Cheney East Valley (Spokane) Liberty West Valley (Spokane) Deer Park Riverside Onion Creek Chewelah Wellpinit Valley Colville Loon Lake Summit Valley Evergreen (Stevens) Columbia (Stevens) Mary Walker Northport Kettle Falls Yelm North Thurston Tumwater Olympia Rainier Griffin Rochester Tenino Wahkiakum Dixie Walla Walla College Place Touchet Columbia (Walla Walla) Waitsburg Prescott Bellingham Ferndale Blaine Lynden Meridian Nooksack Valley Mount Baker

Supersedes 9/1/99

Form

Federal Restricted Rate

Federal Unrestricted Rate

State Recovery Rate

2.2% 2.6% 2.4% 2.0% 2.2% 3.9% 2.8% 2.1% 2.6% 3.2% 6.5% 2.3% 2.5% 5.0% 3.1% 3.2% 3.1% 10.0% 3.7% 2.1% 3.9% 2.4% 2.7% 3.1% 2.6% 2.4% 0.8% 2.9% 1.6% 1.7% 1.7% 7.1% 2.6% 1.9% 2.3% 2.4% 4.0% 3.7% 2.6% 2.3% 2.1% 1.4% 2.1% 2.8% 3.4%

11.2% 14.3% 12.2% 13.7% 16.2% 15.2% 14.0% 15.5% 13.4% 14.0% 13.9% 12.6% 19.7% 12.3% 13.7% 9.7% 12.6% 19.8% 15.5% 12.0% 17.5% 13.4% 14.0% 14.1% 13.7% 14.6% 15.1% 17.9% 9.2% 11.1% 14.9% 18.5% 12.2% 11.3% 14.5% 14.3% 16.8% 15.4% 14.2% 13.5% 14.9% 12.6% 13.2% 14.9% 14.6%

13.8% 15.5% 13.2% 19.7% 18.3% 16.6% 18.4% 17.5% 16.6% 16.8% 17.9% 16.2% 25.2% 15.3% 16.2% 15.8% 19.2% 33.2% 24.9% 18.3% 23.1% 16.3% 14.9% 15.3% 14.9% 15.6% 19.0% 25.0% 10.7% 14.4% 20.6% 55.6% 12.9% 15.0% 25.4% 17.2% 20.9% 18.7% 16.4% 14.9% 19.5% 14.7% 16.2% 18.0% 18.7%

Chapter BUDPREP

Section 5

Page 12

INDIRECT COST LIMITS AND RECOVERIES

ESD

101 101 101 101 101 101 101 101 101 101 101 101 101 105 105 105 105 105 105 105 105 105 105 105 105 105 105 105

CCDDD District Name

38126 38264 38265 38267 38300 38301 38302 38304 38306 38308 38320 38322 38324 39002 39003 39007 39090 39119 39120 39200 39201 39202 39203 39204 39205 39207 39208 39209

Effective Date 9/1/00

Lacrosse Joint Lamont Tekoa Pullman Colfax Palouse Garfield Steptoe Colton Endicott Rosalia St John Oakesdale Union Gap Naches Valley Yakima East Valley (Yakima) Selah Mabton Grandview Sunnyside Toppenish Highland Granger Zillah Wapato West Valley (Yakima) Mount Adams

Supersedes 9/1/99

Form

Federal Restricted Rate

Federal Unrestricted Rate

State Recovery Rate

2.9% 1.2% 5.6% 2.6% 2.4% 4.7% 4.1% 7.9% 4.1% 4.3% 3.2% 3.0% 4.7% 3.0% 2.2% 2.8% 1.1% 1.9% 3.9% 2.4% 2.8% 3.2% 2.8% 3.2% 2.1% 2.2% 3.6% 2.5%

18.3% 15.3% 15.3% 13.0% 15.6% 22.4% 17.7% 26.6% 20.2% 17.5% 15.1% 13.1% 17.0% 11.5% 15.6% 12.8% 13.4% 12.1% 15.3% 12.2% 11.5% 13.4% 13.6% 11.7% 13.4% 10.5% 17.2% 15.8%

23.3% 23.9% 22.9% 15.0% 20.3% 27.5% 23.1% 36.7% 30.9% 24.3% 21.9% 17.5% 28.1% 16.7% 19.2% 14.0% 16.8% 13.9% 17.2% 13.6% 12.0% 15.1% 17.2% 15.0% 17.6% 13.4% 19.1% 19.6%

Chapter BUDPREP

Section 5

Page 13

SALARY INFORMATION Salary and Benefit Limitation Law RCW 28A.400.200 Salaries and Compensation for Employees—Minimum Amounts— Limitations—Supplemental Contracts. (1) Every school district board of directors shall fix, alter, allow, and order paid salaries and compensation for all district employees in conformance with this section. (2)(a) Salaries for certificated instructional staff shall not be less than the salary provided in the appropriations act in the statewide salary allocation schedule for an employee with a baccalaureate degree and zero years of service; and (b) Salaries for certificated instructional staff with a masters degree shall not be less than the salary provided in the appropriations act in the state-wide salary allocation schedule for an employee with a masters degree and zero years of service; (3)(a) The actual average salary paid to basic education and special education certificated instructional staff shall not exceed the district’s average basic education and special education program certificated instructional staff salary used for the state basic education allocations for that school year as determined pursuant to RCW 28A.150.410. (b) Fringe benefit contributions for basic education and special education certificated instructional staff shall be included as salary under (a) of this subsection only to the extent that the district’s actual average benefit contribution exceeds the amount of the insurance benefits allocation provided per certificated instructional staff unit in the state operating appropriations act in effect at the time the compensation is payable. For purposes of this section, fringe benefits shall not include payment for unused leave for illness or injury under RCW 28A.400.210; employer contributions for old age survivors insurance, workers’ compensation, unemployment compensation, and retirement benefits under the Washington state retirement system; or employer contributions for health benefits in excess of the insurance benefits allocation provided per certificated instructional staff unit in the state operating appropriations act in effect at the time the compensation is payable. A school district may not use state funds to provide employer contributions for such excess health benefits. (c) Salary and benefits for certificated instructional staff in programs other than basic education and special education shall be consistent with the salary and benefits paid to certificated instructional staff in the basic education and special education program. (4) Salaries and benefits for certificated instructional staff may exceed the limitations in subsection (3) of this section only by separate contract for additional time, additional responsibilities, or incentives. Supplemental contracts shall not cause the state to incur any present or future funding obligation. Supplemental contracts shall be subject to the collective bargaining provisions of chapter 41.59 RCW and the provisions of RCW 28A.405.240, shall not exceed one year, and if not renewed shall not constitute adverse change in accordance with RCW 28A.405.300 through 28A.405.380. No district may enter into a supplemental contract under this subsection for the provision of services which are a part of the basic education program required by Article IX, section 3 of the state Constitution. (5) Employee benefit plans offered by any district shall comply with RCW 28A.400.350, 28A.400.275, and 28A.400.280. NOTE:

This agency does not have rule-making authority pursuant to this RCW. Therefore, interpretation of this law should be referred to appropriate legal counsel.

Effective Date 9/1/99

Supersedes 9/1/97

Form

Chapter BUD PREP

Section 6

Page 1

2000–01 STATEWIDE SALARY ALLOCATION SCHEDULE YEARS OF SERVICE 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 or more

BA+0

BA+15

BA+30

BA+45

BA+90

BA+135

26,487 26,843 27,448 28,352 28,991 29,653 30,036 31,017 32,011

27,203 27,568 28,189 29,115 29,794 30,469 30,833 31,833 32,873 33,949

27,943 28,319 28,954 29,904 30,596 31,286 31,679 32,699 33,759 34,879 36,013

28,686 29,095 29,798 30,792 31,524 32,274 32,718 33,805 34,956 36,119 37,343 38,601 39,820

31,070 31,503 32,223 33,260 34,031 34,798 35,229 36,378 37,565 38,789 40,048 41,366 42,718 44,105 45,498 46,681 47,615

32,605 33,030 33,781 34,887 35,687 36,503 36,942 38,158 39,409 40,696 42,018 43,375 44,789 46,237 47,739 48,981 49,960

MA+0 31,756 32,109 32,782 33,778 34,480 35,202 35,588 36,675 37,826 38,989 40,213 41,471 42,780 44,134 45,528 46,711 47,645

MA+45 34,140 34,517 35,207 36,245 36,988 37,726 38,099 39,249 40,435 41,659 42,918 44,236 45,589 46,975 48,459 49,719 50,713

MA + 90 or PHD 35,676 36,044 36,765 37,872 38,643 39,431 39,813 41,028 42,279 43,566 44,889 46,246 47,659 49,107 50,610 51,926 52,964

(b) As used in this subsection, the column headings “BA+(N)” refer to the number of credits earned since receiving the baccalaureate degree. (c) For credits earned after the baccalaureate degree but before the masters degree, any credits in excess of forty-five credits may be counted after the masters degree. Thus, as used in this subsection, the column headings “MA+(N)” refer to the total of: (i) Credits earned since receiving the masters degree; and (ii) Any credits in excess of forty-five credits that were earned after the baccalaureate degree but before the masters degree. (5) For the purposes of this section: (a) “BA” means a baccalaureate degree. (b) “MA” means a masters degree. (c) “PHD” means a doctorate degree. (d) “Years of service” shall be calculated under the same rules adopted by the superintendent of public instruction. (e) “Credits” means college quarter hour credits and equivalent in-service credits computed in accordance with RCW 28A.415.020 and RCW 28A.415.023. (6) No more than ninety college quarter-hour credits received by any employee after the baccalaureate degree may be used to determine compensation allocations under the state salary allocation schedule and LEAP documents referenced in this act, or any replacement schedules and documents, unless: (a) The employee has a masters degree; or (b) The credits were used in generating state salary allocations before January 1, 1992. (7) The certificated instructional staff base salary specified for each district in LEAP Document 12E and the salary schedules in subsection (4)(a) of this section include a 1.67 percent increase for three learning improvement days added in the 1999-00 school year and maintained in the 2000-01 school year. A school district is eligible for the learning improvement day funds for school years 1999-00 and 2000-01, only if three days have been added to the base contract in effect for the 1998-99 school year. If fewer than three days are added, the additional learning improvement allocation shall be adjusted accordingly. The additional days shall be for activities related to improving student learning consistent with education reform implementation. The length of a learning improvement day shall not be less than the length of a full day under the base contract. The superintendent of public instruction shall ensure that school districts adhere to the intent and purposes of this subsection. (8) The salary allocation schedules established in this section are for allocation purposes only except as provided in RCW 28A.400.200(2). nd

Source: Engrossed House Bill 2487 and Chapter 1, Laws of 2000, 2 Special Session

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter BUD PREP

Section 6

Page 2

Date: March 25, 1999 Time: 16:56 hours

LEAP Document 1S Table Of Staff Mix Factors For Certificated Instructional Staff *** Education Experience *** Years of Service 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 or more

BA 1.00000 1.01344 1.03628 1.07041 1.09451 1.11952 1.13397 1.17099 1.20854

BA+15 1.02700 1.04080 1.06422 1.09920 1.12485 1.15030 1.16407 1.20182 1.24107 1.28171

BA+30 1.05497 1.06915 1.09313 1.12897 1.15511 1.18117 1.19599 1.23452 1.27454 1.31681 1.35961

BA+45 1.08299 1.09846 1.12497 1.16252 1.19013 1.21847 1.23521 1.27626 1.31971 1.36364 1.40982 1.45734 1.50336

BA+90 1.17299 1.18936 1.21652 1.25569 1.28481 1.31376 1.33001 1.37342 1.41821 1.46443 1.51195 1.56171 1.61278 1.66511 1.71772 1.76239 1.79765

BA+135 1.23097 1.24702 1.27536 1.31710 1.34731 1.37814 1.39471 1.44061 1.48784 1.53643 1.58635 1.63758 1.69096 1.74561 1.80234 1.84921 1.88618

MA 1.19892 1.21224 1.23765 1.27524 1.30175 1.32899 1.34357 1.38462 1.42807 1.47196 1.51818 1.56570 1.61510 1.66621 1.71886 1.76353 1.79879

MA+45 1.28892 1.30313 1.32919 1.36837 1.39642 1.42428 1.43837 1.48178 1.52657 1.57279 1.62031 1.67007 1.72114 1.77347 1.82950 1.87706 1.91461

MA+90 or Ph.D. 1.34691 1.36079 1.38800 1.42982 1.45893 1.48866 1.50307 1.54897 1.59620 1.64479 1.69471 1.74594 1.79932 1.85397 1.91070 1.96038 1.99959

- Legislative Final DATE: April 8, 1991 TIME: 13:35 hours

LEAP Document 1A Table Of Staff Mix Factors For Certificated Instructional Staff *** Education Experience *** Years of Service 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 or more

Effective Date 9/1/99

BA 1.00000 1.03275 1.06620 1.10129 1.13704 1.17444 1.21339 1.25299 1.29314

Supersedes 9/1/97

BA+15 1.02700 1.06065 1.09495 1.13094 1.16854 1.20674 1.24559 1.28599 1.32798 1.37148

BA+30 1.05500 1.08955 1.12469 1.16154 1.19999 1.23909 1.27974 1.32098 1.36378 1.40903 1.45483

BA+45 1.08300 1.11939 1.15744 1.19609 1.23639 1.27824 1.32168 1.36563 1.41213 1.45913 1.50852 1.55937 1.60862

BA+90 1.17299 1.21204 1.25164 1.29194 1.33473 1.37818 1.42313 1.46958 1.51752 1.56697 1.61782 1.67107 1.72571 1.78171 1.83801 1.88581

BA+135 1.23099 1.27079 1.31218 1.35513 1.39968 1.44573 1.49238 1.54147 1.59202 1.64402 1.69742 1.75226 1.80936 1.86786 1.92855 1.97870

MA 1.19894 1.23534 1.27339 1.31203 1.35233 1.39418 1.43763 1.48158 1.52807 1.57502 1.62447 1.67532 1.72821 1.78286 1.83921 1.88701

MA+45 1.28894 1.32798 1.36758 1.40788 1.45068 1.49413 1.53907 1.58552 1.63347 1.68292 1.73376 1.78701 1.84166 1.89766 1.95760 2.00850

MA+90 or Ph.D. 1.34693 1.38673 1.42808 1.47108 1.51562 1.56167 1.60832 1.65742 1.70796 1.75996 1.81336 1.86821 1.92530 1.98380 2.04450 2.09765

Chapter Section BUD PREP 6

Page 3

LEAP Document 12E

School District 01 109 Washtucna 01 122 Benge 01 147 Othello 01 158 Lind 01 160 Ritzville 02 250 Clarkston 02 420 Asotin-Anatone 03 017 Kennewick 03 050 Paterson 03 052 Kiona-Benton City 03 053 Finley 03 116 Prosser 03 400 Richland 04 019 Manson 04 069 Stehekin 04 127 Entiat 04 129 Lake Chelan 04 222 Cashmere 04 228 Cascade 04 246 Wenatchee 05 121 Port Angeles 05 313 Crescent 05 323 Sequim 05 401 Cape Flattery 05 402 Quillayute Valley 06 037 Vancouver 06 098 Hockinson 06 101 La Center 06 103 Green Mountain 06 112 Washougal 06 114 Evergreen (Clark) 06 117 Camas 06 119 Battle Ground 06 122 Ridgefield 07 002 Dayton 07 035 Starbuck 08 122 Longview

Effective Date 9/1/99

DATE: March 25, 1999 TIME: 18:53 hours Salary Allocations For Certificated Instructional Staff Derived Derived Learning Total Derived Learning Total Base Base Improvement Base Base Improvement Base Salaries Salaries Days Salaries Salaries Days Salaries 1998-99 1999-2000 1999-2000 1999-2000 2000-01 2000-01 2000-01 22,950 25,294 422 25,716 26,052 435 26,487 23,107 25,467 425 25,892 26,231 438 26,669 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,593 26,003 434 26,437 26,783 447 27,230 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,078 25,435 425 25,860 26,198 438 26,636 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,108 25,468 425 25,893 26,232 438 26,670 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487

Supersedes 9/1/97

Chapter BUD PREP

Salary Allocations For Certificated Administrative Staff 1998-99 1999-2000 2000-01 50,833 52,358 53,929 31,258 32,196 33,162 43,369 44,670 46,010 56,227 57,914 59,651 48,597 50,055 51,557 45,775 47,148 48,562 44,350 45,681 47,051 42,531 43,807 45,121 44,576 45,913 47,290 47,828 49,263 50,741 46,770 48,173 49,618 48,699 50,160 51,665 45,618 46,987 48,397 50,586 52,104 53,667 51,790 53,344 54,944 59,755 61,548 63,394 41,933 43,191 44,487 54,377 56,008 57,688 48,965 50,434 51,947 47,449 48,872 50,338 47,967 49,406 50,888 49,525 51,011 52,541 43,244 44,541 45,877 48,098 49,541 51,027 46,740 48,142 49,586 47,657 49,087 50,560 48,493 49,948 51,446 49,135 50,609 52,127 62,037 63,898 65,815 44,608 45,946 47,324 43,054 44,346 45,676 50,519 52,035 53,596 46,704 48,105 49,548 49,089 50,562 52,079 42,587 43,865 45,181 28,751 29,614 30,502 44,883 46,229 47,616

Salary Allocations For Classified Staff 1998-99 23,395 24,879 24,361 23,274 24,487 24,426 22,034 24,051 21,241 24,246 24,090 24,021 24,155 24,068 19,644 23,628 24,603 24,405 24,070 24,442 23,939 23,980 24,426 23,910 24,052 24,080 22,572 22,032 23,656 24,518 24,177 24,529 23,984 23,949 24,275 22,103 24,150

1999-2000 24,097 25,625 25,092 23,972 25,222 25,159 22,695 24,773 21,878 24,973 24,813 24,742 24,880 24,790 20,233 24,337 25,341 25,137 24,792 25,175 24,657 24,699 25,159 24,627 24,774 24,802 23,249 22,693 24,366 25,254 24,902 25,265 24,704 24,667 25,003 22,766 24,875

Section 6

2000-01 24,820 26,394 25,845 24,691 25,979 25,914 23,376 25,516 22,534 25,722 25,557 25,484 25,626 25,534 20,840 25,067 26,101 25,891 25,536 25,930 25,397 25,440 25,914 25,366 25,517 25,546 23,946 23,374 25,097 26,012 25,649 26,023 25,445 25,407 25,753 23,449 25,621

Page 4

LEAP Document 12E

School District 08 130 Toutle Lake 08 401 Castle Rock 08 402 Kalama 08 404 Woodland 08 458 Kelso 09 013 Orondo 09 075 Bridgeport 09 102 Palisades 09 206 Eastmont 09 207 Mansfield 09 209 Waterville 10 003 Keller 10 050 Curlew 10 065 Orient 10 070 Inchelium 10 309 Republic 11 001 Pasco 11 051 North Franklin 11 054 Star 11 056 Kahlotus 12 110 Pomeroy 13 073 Wahluke 13 144 Quincy 13 146 Warden 13 151 Coulee-Hartline 13 156 Soap Lake 13 160 Royal 13 161 Moses Lake 13 165 Ephrata 13 167 Wilson Creek 13 301 Grand Coulee Dam 14 005 Aberdeen 14 028 Hoquiam 14 064 North Beach 14 065 McCleary 14 066 Montesano 14 068 Elma

Effective Date 9/1/99

DATE: March 25, 1999 TIME: 18:53 hours Salary Allocations For Certificated Instructional Staff Derived Derived Learning Total Derived Learning Total Base Base Improvement Base Base Improvement Base Salaries Salaries Days Salaries Salaries Days Salaries 1998-99 1999-2000 1999-2000 1999-2000 2000-01 2000-01 2000-01 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,985 25,333 423 25,756 26,093 436 26,529 24,358 26,846 448 27,294 27,651 462 28,113 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,193 25,562 427 25,989 26,329 440 26,769 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,216 25,588 427 26,015 26,355 440 26,795 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487

Supersedes 9/1/97

Chapter BUD PREP

Salary Allocations For Certificated Administrative Staff 1998-99 1999-2000 2000-01 53,137 54,731 56,373 44,921 46,269 47,657 45,712 47,083 48,495 45,821 47,196 48,612 45,180 46,535 47,931 42,816 44,100 45,423 49,104 50,577 52,094 27,858 28,694 29,555 47,596 49,024 50,495 59,710 61,501 63,346 45,904 47,281 48,699 31,462 32,406 33,378 59,700 61,491 63,336 55,342 57,002 58,712 52,037 53,598 55,206 42,480 43,754 45,067 45,017 46,368 47,759 46,349 47,739 49,171 35,141 36,195 37,281 45,220 46,577 47,974 49,740 51,232 52,769 53,789 55,403 57,065 45,831 47,206 48,622 47,625 49,054 50,526 51,121 52,655 54,235 44,167 45,492 46,857 45,554 46,921 48,329 46,103 47,486 48,911 44,470 45,804 47,178 63,687 65,598 67,566 44,844 46,189 47,575 45,724 47,096 48,509 47,490 48,915 50,382 52,051 53,613 55,221 48,596 50,054 51,556 45,410 46,772 48,175 45,408 46,770 48,173

Salary Allocations For Classified Staff 1998-99 24,580 24,950 23,448 24,140 23,847 22,195 24,753 24,102 23,904 24,774 24,217 23,531 23,995 24,416 23,194 23,505 24,461 24,059 19,764 22,280 24,505 22,922 24,469 24,294 23,213 24,449 24,132 23,719 23,319 24,371 23,629 24,092 23,944 24,339 25,411 24,328 25,212

1999-2000 25,317 25,699 24,151 24,864 24,562 22,861 25,496 24,825 24,621 25,517 24,944 24,237 24,715 25,148 23,890 24,210 25,195 24,781 20,357 22,948 25,240 23,610 25,203 25,023 23,909 25,182 24,856 24,431 24,019 25,102 24,338 24,815 24,662 25,069 26,173 25,058 25,968

Section 6

2000-01 26,077 26,470 24,876 25,610 25,299 23,547 26,261 25,570 25,360 26,283 25,692 24,964 25,456 25,902 24,607 24,936 25,951 25,524 20,968 23,636 25,997 24,318 25,959 25,774 24,626 25,937 25,602 25,164 24,740 25,855 25,068 25,559 25,402 25,821 26,958 25,810 26,747

Page 5

LEAP Document 12E

School District 14 077 Taholah 14 097 Quinault 14 099 Cosmopolis 14 104 Satsop 14 117 Wishkah Valley 14 172 Ocosta 14 400 Oakville 15 201 Oak Harbor 15 204 Coupeville 15 206 South Whidbey 16 020 Queets-Clearwater 16 046 Brinnon 16 048 Quilcene 16 049 Chimacum 16 050 Port Townsend 17 001 Seattle 17 210 Federal Way 17 216 Enumclaw 17 400 Mercer Island 17 401 Highline 17 402 Vashon Island 17 403 Renton 17 404 Skykomish 17 405 Bellevue 17 406 Tukwila 17 407 Riverview 17 408 Auburn 17 409 Tahoma 17 410 Snoqualmie Valley 17 411 Issaquah 17 412 Shoreline 17 414 Lake Washington 17 415 Kent 17 417 Northshore 18 100 Bremerton 18 303 Bainbridge Island 18 400 North Kitsap

Effective Date 9/1/99

DATE: March 25, 1999 TIME: 18:53 hours Salary Allocations For Certificated Instructional Staff Derived Derived Learning Total Derived Learning Total Base Base Improvement Base Base Improvement Base Salaries Salaries Days Salaries Salaries Days Salaries 1998-99 1999-2000 1999-2000 1999-2000 2000-01 2000-01 2000-01 23,113 25,474 425 25,899 26,238 438 26,676 22,950 25,294 422 25,716 26,052 435 26,487 22,968 25,314 423 25,737 26,074 435 26,509 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,401 25,791 431 26,222 26,565 444 27,009 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,005 25,355 423 25,778 26,115 436 26,551 23,408 25,799 431 26,230 26,573 444 27,017 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,011 25,362 424 25,786 26,123 436 26,559 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,064 25,420 425 25,845 26,183 437 26,620 22,950 25,294 422 25,716 26,052 435 26,487 24,217 26,691 446 27,137 27,492 459 27,951 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487

Supersedes 9/1/97

Chapter BUD PREP

Salary Allocations For Certificated Administrative Staff 1998-99 1999-2000 2000-01 58,118 59,862 61,658 45,900 47,277 48,695 45,556 46,923 48,331 29,935 30,833 31,758 58,108 59,851 61,647 45,128 46,482 47,876 62,374 64,245 66,172 43,737 45,049 46,400 44,860 46,206 47,592 45,516 46,881 48,287 46,871 48,277 49,725 35,030 36,081 37,163 62,824 64,709 66,650 46,827 48,232 49,679 42,381 43,652 44,962 46,458 47,852 49,288 42,267 43,535 44,841 45,050 46,402 47,794 49,010 50,480 51,994 48,425 49,878 51,374 50,330 51,840 53,395 45,325 46,685 48,086 65,401 67,363 69,384 47,467 48,891 50,358 54,301 55,930 57,608 48,309 49,758 51,251 44,686 46,027 47,408 44,785 46,129 47,513 43,973 45,292 46,651 46,257 47,645 49,074 48,925 50,393 51,905 47,416 48,838 50,303 43,944 45,262 46,620 44,366 45,697 47,068 45,666 47,036 48,447 47,015 48,425 49,878 45,104 46,457 47,851

Salary Allocations For Classified Staff 1998-99 23,078 24,642 22,605 21,785 25,100 24,606 25,228 23,988 23,200 24,751 24,641 21,073 23,437 25,004 23,873 28,228 23,960 23,824 24,662 24,246 22,995 24,350 24,607 26,486 24,269 23,682 24,315 24,584 23,826 23,728 25,659 24,310 24,079 24,802 25,324 24,061 24,825

1999-2000 23,770 25,381 23,283 22,439 25,853 25,344 25,985 24,708 23,896 25,494 25,380 21,705 24,140 25,754 24,589 29,075 24,679 24,539 25,402 24,973 23,685 25,081 25,345 27,281 24,997 24,392 25,044 25,322 24,541 24,440 26,429 25,039 24,801 25,546 26,084 24,783 25,570

Section 6

2000-01 24,483 26,142 23,981 23,112 26,629 26,104 26,765 25,449 24,613 26,259 26,141 22,356 24,864 26,527 25,327 29,947 25,419 25,275 26,164 25,722 24,396 25,833 26,105 28,099 25,747 25,124 25,795 26,082 25,277 25,173 27,222 25,790 25,545 26,312 26,867 25,526 26,337

Page 6

LEAP Document 12E

School District 18 401 Central Kitsap 18 402 South Kitsap 19 007 Damman 19 028 Easton 19 400 Thorp 19 401 Ellensburg 19 403 Kittitas 19 404 Cle Elum-Roslyn 20 094 Wishram 20 203 Bickleton 20 215 Centerville 20 400 Trout Lake 20 401 Glenwood 20 402 Klickitat 20 403 Roosevelt 20 404 Goldendale 20 405 White Salmon 20 406 Lyle 21 014 Napavine 21 018 Vader 21 036 Evaline 21 206 Mossyrock 21 214 Morton 21 226 Adna 21 232 Winlock 21 234 Boistfort 21 237 Toledo 21 300 Onalaska 21 301 Pe Ell 21 302 Chehalis 21 303 White Pass 21 401 Centralia 22 008 Sprague 22 009 Reardan-Edwall 22 017 Almira 22 073 Creston 22 105 Odessa

Effective Date 9/1/99

DATE: March 25, 1999 TIME: 18:53 hours Salary Allocations For Certificated Instructional Staff Derived Derived Learning Total Derived Learning Total Base Base Improvement Base Base Improvement Base Salaries Salaries Days Salaries Salaries Days Salaries 1998-99 1999-2000 1999-2000 1999-2000 2000-01 2000-01 2000-01 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,082 25,440 425 25,865 26,203 438 26,641 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,006 25,356 423 25,779 26,116 436 26,552 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,710 26,132 436 26,568 26,916 449 27,365 23,101 25,461 425 25,886 26,225 438 26,663 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,159 25,525 426 25,951 26,290 439 26,729 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487

Supersedes 9/1/97

Chapter BUD PREP

Salary Allocations For Certificated Administrative Staff 1998-99 1999-2000 2000-01 44,512 45,847 47,222 46,064 47,446 48,869 27,697 28,528 29,384 43,990 45,310 46,669 45,041 46,392 47,784 45,967 47,346 48,766 46,036 47,417 48,840 48,380 49,831 51,326 56,044 57,725 59,457 56,011 57,691 59,422 29,873 30,769 31,692 49,528 51,014 52,544 49,888 51,385 52,927 54,202 55,828 57,503 31,378 32,319 33,289 44,130 45,454 46,818 50,706 52,227 53,794 50,917 52,445 54,018 52,081 53,643 55,252 38,902 40,069 41,271 26,833 27,638 28,467 49,986 51,486 53,031 48,277 49,725 51,217 52,637 54,216 55,842 47,271 48,689 50,150 46,574 47,971 49,410 46,940 48,348 49,798 46,063 47,445 48,868 51,696 53,247 54,844 44,775 46,118 47,502 45,380 46,741 48,143 48,894 50,361 51,872 51,220 52,757 54,340 45,982 47,361 48,782 58,326 60,076 61,878 57,855 59,591 61,379 48,423 49,876 51,372

Salary Allocations For Classified Staff 1998-99 23,667 24,543 18,658 24,011 25,089 23,916 23,958 24,460 23,124 24,212 23,739 21,211 24,104 20,973 20,656 23,841 23,703 23,674 24,500 23,084 23,107 23,516 24,635 22,678 23,667 20,586 23,670 23,937 24,923 24,274 23,272 23,700 24,560 23,743 22,963 23,275 23,658

1999-2000 24,377 25,279 19,218 24,731 25,842 24,633 24,677 25,194 23,818 24,938 24,451 21,847 24,827 21,602 21,276 24,556 24,414 24,384 25,235 23,777 23,800 24,221 25,374 23,358 24,377 21,204 24,380 24,655 25,671 25,002 23,970 24,411 25,297 24,455 23,652 23,973 24,368

Section 6

2000-01 25,108 26,037 19,795 25,473 26,617 25,372 25,417 25,950 24,533 25,686 25,185 22,502 25,572 22,250 21,914 25,293 25,146 25,116 25,992 24,490 24,514 24,948 26,135 24,059 25,108 21,840 25,111 25,395 26,441 25,752 24,689 25,143 26,056 25,189 24,362 24,692 25,099

Page 7

LEAP Document 12E

School District 22 200 Wilbur 22 204 Harrington 22 207 Davenport 23 042 Southside 23 054 Grapeview 23 309 Shelton 23 311 Mary M. Knight 23 402 Pioneer 23 403 North Mason 23 404 Hood Canal 24 014 Nespelem 24 019 Omak 24 105 Okanogan 24 111 Brewster 24 122 Pateros 24 350 Methow Valley 24 404 Tonasket 24 410 Oroville 25 101 Ocean Beach 25 116 Raymond 25 118 South Bend 25 155 Naselle Grays River 25 160 Willapa Valley 25 200 North River 26 056 Newport 26 059 Cusick 26 070 Selkirk 27 001 Steilacoom Historical 27 003 Puyallup 27 010 Tacoma 27 019 Carbonado 27 083 University Place 27 320 Sumner 27 343 Dieringer 27 344 Orting 27 400 Clover Park 27 401 Peninsula

Effective Date 9/1/99

DATE: March 25, 1999 TIME: 18:53 hours Salary Allocations For Certificated Instructional Staff Derived Derived Learning Total Derived Learning Total Base Base Improvement Base Base Improvement Base Salaries Salaries Days Salaries Salaries Days Salaries 1998-99 1999-2000 1999-2000 1999-2000 2000-01 2000-01 2000-01 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,603 26,014 434 26,448 26,794 447 27,241 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,718 26,141 437 26,578 26,926 450 27,376 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,993 25,342 423 25,765 26,102 436 26,538 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487

Supersedes 9/1/97

Chapter BUD PREP

Salary Allocations For Certificated Administrative Staff 1998-99 1999-2000 2000-01 55,630 57,299 59,018 65,401 67,363 69,384 49,252 50,730 52,252 31,471 32,415 33,387 48,675 50,135 51,639 46,989 48,399 49,851 57,581 59,308 61,087 38,788 39,952 41,151 42,524 43,800 45,114 46,938 48,346 49,796 52,778 54,361 55,992 48,855 50,321 51,831 46,250 47,638 49,067 45,719 47,091 48,504 45,926 47,304 48,723 55,429 57,092 58,805 47,288 48,707 50,168 45,318 46,678 48,078 50,683 52,203 53,769 46,810 48,214 49,660 43,955 45,274 46,632 53,667 55,277 56,935 42,966 44,255 45,583 51,199 52,735 54,317 45,004 46,354 47,745 56,791 58,495 60,250 43,638 44,947 46,295 46,497 47,892 49,329 43,663 44,973 46,322 43,624 44,933 46,281 54,894 56,541 58,237 42,465 43,739 45,051 45,888 47,265 48,683 49,169 50,644 52,163 46,280 47,668 49,098 46,036 47,417 48,840 47,194 48,610 50,068

Salary Allocations For Classified Staff 1998-99 23,481 23,421 24,177 22,743 21,992 24,539 24,873 22,636 24,475 25,391 22,242 23,678 24,749 24,512 23,992 24,609 23,588 24,961 23,836 23,925 23,791 23,590 23,764 22,234 23,725 24,277 23,220 24,594 24,237 26,828 23,382 23,626 24,021 24,190 23,870 23,859 24,470

1999-2000 24,185 24,124 24,902 23,425 22,652 25,275 25,619 23,315 25,209 26,153 22,909 24,388 25,491 25,247 24,712 25,347 24,296 25,710 24,551 24,643 24,505 24,298 24,477 22,901 24,437 25,005 23,917 25,332 24,964 27,633 24,083 24,335 24,742 24,916 24,586 24,575 25,204

Section 6

2000-01 24,911 24,848 25,649 24,128 23,332 26,033 26,388 24,014 25,965 26,938 23,596 25,120 26,256 26,004 25,453 26,107 25,025 26,481 25,288 25,382 25,240 25,027 25,211 23,588 25,170 25,755 24,635 26,092 25,713 28,462 24,805 25,065 25,484 25,663 25,324 25,312 25,960

Page 8

LEAP Document 12E

School District 27 402 Franklin Pierce 27 403 Bethel 27 404 Eatonville 27 416 White River 27 417 Fife 28 010 Shaw Island 28 137 Orcas Island 28 144 Lopez Island 28 149 San Juan Island 29 011 Concrete 29 100 Burlington-Edison 29 101 Sedro-Woolley 29 103 Anacortes 29 311 La Conner 29 317 Conway 29 320 Mount Vernon 30 002 Skamania 30 029 Mount Pleasant 30 031 Mill A 30 303 Stevenson-Carson 31 002 Everett 31 004 Lake Stevens 31 006 Mukilteo 31 015 Edmonds 31 016 Arlington 31 025 Marysville 31 063 Index 31 103 Monroe 31 201 Snohomish 31 306 Lakewood 31 311 Sultan 31 330 Darrington 31 332 Granite Falls 31 401 Stanwood 32 081 Spokane 32 123 Orchard Prairie 32 312 Great Northern

Effective Date 9/1/99

DATE: March 25, 1999 TIME: 18:53 hours Salary Allocations For Certificated Instructional Staff Derived Derived Learning Total Derived Learning Total Base Base Improvement Base Base Improvement Base Salaries Salaries Days Salaries Salaries Days Salaries 1998-99 1999-2000 1999-2000 1999-2000 2000-01 2000-01 2000-01 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,130 25,493 426 25,919 26,258 439 26,697 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,695 26,115 436 26,551 26,898 449 27,347 22,950 25,294 422 25,716 26,052 435 26,487 23,500 25,901 433 26,334 26,679 446 27,125 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 24,404 26,897 449 27,346 27,704 463 28,167 22,950 25,294 422 25,716 26,052 435 26,487 23,527 25,930 433 26,363 26,708 446 27,154 23,227 25,600 428 26,028 26,368 440 26,808 22,950 25,294 422 25,716 26,052 435 26,487 24,146 26,613 444 27,057 27,411 458 27,869 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 23,107 25,467 425 25,892 26,231 438 26,669 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487 22,950 25,294 422 25,716 26,052 435 26,487

Supersedes 9/1/97

Chapter BUD PREP

Salary Allocations For Certificated Administrative Staff 1998-99 1999-2000 2000-01 48,657 50,117 51,621 46,390 47,782 49,215 44,766 46,109 47,492 44,981 46,330 47,720 46,955 48,364 49,815 37,892 39,029 40,200 43,271 44,569 45,906 48,655 50,115 51,618 47,618 49,047 50,518 49,501 50,986 52,516 45,502 46,867 48,273 42,952 44,241 45,568 46,368 47,759 49,192 50,974 52,503 54,078 48,570 50,027 51,528 42,541 43,817 45,132 56,693 58,394 60,146 28,275 29,123 29,997 41,538 42,784 44,068 45,524 46,890 48,297 48,481 49,935 51,433 50,251 51,759 53,312 47,541 48,967 50,436 46,826 48,231 49,678 45,468 46,832 48,237 45,094 46,447 47,840 28,985 29,855 30,751 46,829 48,234 49,681 47,804 49,238 50,715 44,748 46,090 47,473 42,895 44,182 45,507 52,393 53,965 55,584 45,040 46,391 47,783 44,125 45,449 46,812 44,088 45,411 46,773 27,510 28,335 29,185 28,963 29,832 30,727

Salary Allocations For Classified Staff 1998-99 23,750 24,406 24,014 24,180 24,019 25,889 24,521 24,190 24,183 23,213 23,430 24,532 24,311 24,355 22,933 23,890 26,043 27,029 24,820 23,543 25,743 24,352 23,727 23,836 24,361 23,971 24,224 23,628 24,452 24,036 23,719 23,442 24,415 23,936 23,594 24,010 22,755

1999-2000 24,463 25,138 24,734 24,905 24,740 26,666 25,257 24,916 24,908 23,909 24,133 25,268 25,040 25,086 23,621 24,607 26,824 27,840 25,565 24,249 26,515 25,083 24,439 24,551 25,092 24,690 24,951 24,337 25,186 24,757 24,431 24,145 25,147 24,654 24,302 24,730 23,438

Section 6

2000-01 25,197 25,892 25,476 25,652 25,482 27,466 26,015 25,663 25,655 24,626 24,857 26,026 25,791 25,839 24,330 25,345 27,629 28,675 26,332 24,976 27,310 25,835 25,172 25,288 25,845 25,431 25,700 25,067 25,942 25,500 25,164 24,869 25,901 25,394 25,031 25,472 24,141

Page 9

LEAP Document 12E

DATE: March 25, 1999 TIME: 18:53 hours

Salary Allocations For Certificated Instructional Staff Derived Derived Learning Total Derived Learning Total Base Base Improvement Base Base Improvement Base Salaries Salaries Days Salaries Salaries Days Salaries School District 1998-99 1999-2000 1999-2000 1999-2000 2000-01 2000-01 2000-01 32 325 Nine Mile Falls 22,950 25,294 422 25,716 26,052 435 26,487 32 326 Medical Lake 22,950 25,294 422 25,716 26,052 435 26,487 32 354 Mead 22,950 25,294 422 25,716 26,052 435 26,487 32 356 Central Valley 22,950 25,294 422 25,716 26,052 435 26,487 32 358 Freeman 22,950 25,294 422 25,716 26,052 435 26,487 32 360 Cheney 22,950 25,294 422 25,716 26,052 435 26,487 32 361 East Valley (Spokane) 22,950 25,294 422 25,716 26,052 435 26,487 32 362 Liberty 22,950 25,294 422 25,716 26,052 435 26,487 32 363 West Valley (Spokane) 22,950 25,294 422 25,716 26,052 435 26,487 32 414 Deer Park 22,950 25,294 422 25,716 26,052 435 26,487 32 416 Riverside 22,950 25,294 422 25,716 26,052 435 26,487 33 030 Onion Creek 22,950 25,294 422 25,716 26,052 435 26,487 33 036 Chewelah 22,950 25,294 422 25,716 26,052 435 26,487 33 049 Wellpinit 22,950 25,294 422 25,716 26,052 435 26,487 33 070 Valley 22,950 25,294 422 25,716 26,052 435 26,487 33 115 Colville 22,950 25,294 422 25,716 26,052 435 26,487 33 183 Loon Lake 23,101 25,461 425 25,886 26,225 438 26,663 33 202 Summit Valley 22,950 25,294 422 25,716 26,052 435 26,487 33 205 Evergreen (Stevens) 22,950 25,294 422 25,716 26,052 435 26,487 33 206 Columbia (Stevens) 22,950 25,294 422 25,716 26,052 435 26,487 33 207 Mary Walker 22,950 25,294 422 25,716 26,052 435 26,487 33 211 Northport 22,950 25,294 422 25,716 26,052 435 26,487 33 212 Kettle Falls 22,950 25,294 422 25,716 26,052 435 26,487 34 002 Yelm 22,950 25,294 422 25,716 26,052 435 26,487 34 003 North Thurston 22,950 25,294 422 25,716 26,052 435 26,487 34 033 Tumwater 22,950 25,294 422 25,716 26,052 435 26,487 34 111 Olympia 22,950 25,294 422 25,716 26,052 435 26,487 34 307 Rainier 22,950 25,294 422 25,716 26,052 435 26,487 34 324 Griffin 22,950 25,294 422 25,716 26,052 435 26,487 34 401 Rochester 22,950 25,294 422 25,716 26,052 435 26,487 34 402 Tenino 22,950 25,294 422 25,716 26,052 435 26,487 35 200 Wahkiakum 22,950 25,294 422 25,716 26,052 435 26,487 36 101 Dixie 22,950 25,294 422 25,716 26,052 435 26,487 36 140 Walla Walla 22,950 25,294 422 25,716 26,052 435 26,487 36 250 College Place 22,950 25,294 422 25,716 26,052 435 26,487 36 300 Touchet 22,950 25,294 422 25,716 26,052 435 26,487 36 400 Columbia (Walla Walla) 22,950 25,294 422 25,716 26,052 435 26,487

Effective Date 9/1/99

Supersedes 9/1/97

Chapter BUD PREP

Salary Allocations For Certificated Administrative Staff 1998-99 1999-2000 2000-01 49,614 51,102 52,635 44,317 45,647 47,016 41,928 43,186 44,482 42,704 43,985 45,305 44,608 45,946 47,324 46,146 47,530 48,956 44,849 46,194 47,580 46,692 48,093 49,536 49,332 50,812 52,336 46,005 47,385 48,807 46,216 47,602 49,030 30,976 31,905 32,862 44,901 46,248 47,635 58,063 59,805 61,599 49,970 51,469 53,013 43,803 45,117 46,471 43,894 45,211 46,567 28,979 29,848 30,743 32,493 33,468 34,472 65,401 67,363 69,384 50,389 51,901 53,458 53,398 55,000 56,650 44,065 45,387 46,749 47,616 49,044 50,515 45,064 46,416 47,808 47,849 49,284 50,763 46,407 47,799 49,233 47,825 49,260 50,738 39,780 40,973 42,202 44,261 45,589 46,957 42,767 44,050 45,372 43,574 44,881 46,227 49,360 50,841 52,366 45,253 46,611 48,009 46,233 47,620 49,049 46,571 47,968 49,407 44,533 45,869 47,245

Salary Allocations For Classified Staff 1998-99 23,700 24,116 24,044 24,719 24,499 24,127 23,923 23,790 23,866 24,185 24,385 22,985 24,916 22,504 24,367 22,014 19,143 21,110 20,570 24,248 21,906 24,318 24,679 24,170 23,527 23,566 24,471 23,697 23,496 24,390 24,211 23,811 22,216 24,355 24,086 21,844 23,615

1999-2000 24,411 24,839 24,765 25,461 25,234 24,851 24,641 24,504 24,582 24,911 25,117 23,675 25,663 23,179 25,098 22,674 19,717 21,743 21,187 24,975 22,563 25,048 25,419 24,895 24,233 24,273 25,205 24,408 24,201 25,122 24,937 24,525 22,882 25,086 24,809 22,499 24,323

Section 6

2000-01 25,143 25,584 25,508 26,225 25,991 25,597 25,380 25,239 25,319 25,658 25,871 24,385 26,433 23,874 25,851 23,354 20,309 22,395 21,823 25,724 23,240 25,799 26,182 25,642 24,960 25,001 25,961 25,140 24,927 25,876 25,685 25,261 23,568 25,839 25,553 23,174 25,053

Page 10

LEAP Document 12E

DATE: March 25, 1999 TIME: 18:53 hours

Salary Allocations For Certificated Instructional Staff Derived Derived Learning Total Derived Learning Total Base Base Improvement Base Base Improvement Base Salaries Salaries Days Salaries Salaries Days Salaries School District 1998-99 1999-2000 1999-2000 1999-2000 2000-01 2000-01 2000-01 36 401 Waitsburg 22,950 25,294 422 25,716 26,052 435 26,487 36 402 Prescott 22,950 25,294 422 25,716 26,052 435 26,487 37 501 Bellingham 22,950 25,294 422 25,716 26,052 435 26,487 37 502 Ferndale 22,950 25,294 422 25,716 26,052 435 26,487 37 503 Blaine 22,950 25,294 422 25,716 26,052 435 26,487 37 504 Lynden 22,950 25,294 422 25,716 26,052 435 26,487 37 505 Meridian 22,950 25,294 422 25,716 26,052 435 26,487 37 506 Nooksack Valley 22,950 25,294 422 25,716 26,052 435 26,487 37 507 Mount Baker 22,950 25,294 422 25,716 26,052 435 26,487 38 126 Lacrosse 22,950 25,294 422 25,716 26,052 435 26,487 38 264 Lamont 22,950 25,294 422 25,716 26,052 435 26,487 38 265 Tekoa 22,950 25,294 422 25,716 26,052 435 26,487 38 267 Pullman 22,950 25,294 422 25,716 26,052 435 26,487 38 300 Colfax 22,950 25,294 422 25,716 26,052 435 26,487 38 301 Palouse 22,950 25,294 422 25,716 26,052 435 26,487 38 302 Garfield 22,950 25,294 422 25,716 26,052 435 26,487 38 304 Steptoe 22,950 25,294 422 25,716 26,052 435 26,487 38 306 Colton 22,950 25,294 422 25,716 26,052 435 26,487 38 308 Endicott 22,950 25,294 422 25,716 26,052 435 26,487 38 320 Rosalia 22,950 25,294 422 25,716 26,052 435 26,487 38 322 St. John 22,950 25,294 422 25,716 26,052 435 26,487 38 324 Oakesdale 22,950 25,294 422 25,716 26,052 435 26,487 39 002 Union Gap 22,950 25,294 422 25,716 26,052 435 26,487 39 003 Naches Valley 22,950 25,294 422 25,716 26,052 435 26,487 39 007 Yakima 22,950 25,294 422 25,716 26,052 435 26,487 39 090 East Valley (Yakima) 22,950 25,294 422 25,716 26,052 435 26,487 39 119 Selah 22,950 25,294 422 25,716 26,052 435 26,487 39 120 Mabton 22,950 25,294 422 25,716 26,052 435 26,487 39 200 Grandview 22,950 25,294 422 25,716 26,052 435 26,487 39 201 Sunnyside 22,950 25,294 422 25,716 26,052 435 26,487 39 202 Toppenish 22,969 25,315 423 25,738 26,075 435 26,510 39 203 Highland 22,950 25,294 422 25,716 26,052 435 26,487 39 204 Granger 22,950 25,294 422 25,716 26,052 435 26,487 39 205 Zillah 22,950 25,294 422 25,716 26,052 435 26,487 39 207 Wapato 22,950 25,294 422 25,716 26,052 435 26,487 39 208 West Valley (Yakima) 22,950 25,294 422 25,716 26,052 435 26,487 39 209 Mount Adams 22,950 25,294 422 25,716 26,052 435 26,487

Effective Date 9/1/99

Supersedes 9/1/97

Chapter BUD PREP

Salary Allocations For Certificated Administrative Staff 1998-99 1999-2000 2000-01 54,841 56,486 58,181 53,346 54,946 56,594 45,426 46,789 48,193 47,275 48,693 50,154 47,411 48,833 50,298 41,831 43,086 44,379 43,288 44,587 45,925 43,837 45,152 46,507 43,133 44,427 45,760 54,095 55,718 57,390 50,498 52,013 53,573 60,310 62,119 63,983 44,860 46,206 47,592 45,224 46,581 47,978 53,642 55,251 56,909 52,504 54,079 55,701 32,974 33,963 34,982 54,365 55,996 57,676 60,333 62,143 64,007 56,901 58,608 60,366 65,401 67,363 69,384 58,852 60,618 62,437 49,714 51,205 52,741 48,395 49,847 51,342 49,335 50,815 52,339 45,642 47,011 48,421 48,547 50,003 51,503 51,430 52,973 54,562 46,542 47,938 49,376 41,891 43,148 44,442 48,631 50,090 51,593 49,195 50,671 52,191 48,026 49,467 50,951 47,572 48,999 50,469 46,843 48,248 49,695 44,264 45,592 46,960 48,856 50,322 51,832

Salary Allocations For Classified Staff 1998-99 23,543 25,364 23,646 23,987 24,761 24,096 23,934 24,473 23,647 24,733 24,159 24,346 24,585 24,321 24,735 23,235 24,793 23,255 22,232 24,499 23,721 22,415 23,894 24,007 24,514 24,690 24,435 25,229 23,275 23,571 23,742 24,099 23,667 23,905 23,351 23,881 23,273

1999-2000 24,249 26,125 24,355 24,707 25,504 24,819 24,652 25,207 24,356 25,475 24,884 25,076 25,323 25,051 25,477 23,932 25,537 23,953 22,899 25,234 24,433 23,087 24,611 24,727 25,249 25,431 25,168 25,986 23,973 24,278 24,454 24,822 24,377 24,622 24,052 24,597 23,971

Section 6

2000-01 24,976 26,909 25,086 25,448 26,269 25,564 25,392 25,963 25,087 26,239 25,631 25,828 26,083 25,803 26,241 24,650 26,303 24,672 23,586 25,991 25,166 23,780 25,349 25,469 26,006 26,194 25,923 26,766 24,692 25,006 25,188 25,567 25,108 25,361 24,774 25,335 24,690

Page 11

EMPLOYEE HEALTH AND BENEFIT RATES RETIREMENT—TEACHERS RETIREMENT SYSTEM The employers’ share of teachers’ retirement contributions are paid by school districts and ESDs. Budgets are to include revenues and expenditures associated with such payments. State allocations include amounts for state-funded staffing units. Effective September 1, 1999, the rates are: Plan 1 Percent 6.00 8.68

Employee Contribution Employer Contribution

Plan 2 Percent 2.94 8.68

The employer rates include 0.19 percent for the Department of Retirement Systems. Effective May 1, 2000, the rates are: Plan 1 Percent 6.00 6.26

Employee Contribution Employer Contribution

Plan 2 Percent 1.85 6.26

The employer rates include 0.23 percent for the Department of Retirement Systems. Estimated September 1, 2000, rates are: Plan 1 Percent 6.00 7.33

Employee Contribution Employer Contribution

Plan 2 Percent 3.01 7.33

The employer rates include 0.23 percent for the Department of Retirement Systems. Plan 1 employees entered the retirement system prior to October 1, 1977, while Plan 2 employees entered the retirement system October 1, 1977, or later. Information, questions, or comments regarding Teachers Retirement Plan 3 and School Employees’ Retirement System (SERS), which is scheduled to become effective September 2000, should be directed to the Employer Services Section at (800) 547-6657 or (360) 664-7288.

RETIREMENT—PUBLIC EMPLOYEES RETIREMENT SYSTEM Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter BUD PREP

Section 7

Page 1

EMPLOYEE HEALTH AND BENEFIT RATES

The employers’ share of Public Employees’ Retirement System contributions are paid by school districts and ESDs. Budgets are to include revenues and expenditures associated with such payments. State allocations include amounts for state-funded staffing units. Effective September 1, 1999, the rates are: Plan 1 Percent 6.00 4.60

Employee Contribution Employer Contribution

Plan 2 Percent 1.85 4.60

The employer rates include 0.19 percent for the Department of Retirement Systems. Effective May 1, 2000, the rates are: Plan 1 Percent 6.00 3.81

Employee Contribution Employer Contribution

Plan 2 Percent 1.54 3.81

The employer rates include 0.23 percent for the Department of Retirement Systems. Estimated September 1, 2000, rates are: Plan 1 Percent 6.00 4.67

Employee Contribution Employer Contribution

Plan 2 Percent 2.43 4.67

The employer rates include 0.23 percent for the Department of Retirement Systems. Plan 1 employees entered the retirement system prior to October 1, 1977, while Plan 2 employees entered the retirement system October 1, 1977, or later. INDUSTRIAL INSURANCE, MEDICAL AID, AND SUPPLEMENTAL PENSION CONTRIBUTION Most districts participate in self-insurance groups formed by ESDs. Information can be obtained from the appropriate ESD. Districts that participate in the State Retrospective Rating Program can obtain information by calling the Employer Services Section at (800) 5476657 or (360) 664-7200. RETIREMENT CONTRIBUTIONS—EXCESS COMPENSATION Chapter 41.50 RCW requires employers to make payments, upon receipt of a statement from the Department of Retirement Systems, equal to the present value of additional retirement benefits earned by the employee due to payment of “excess compensation” as defined in this chapter.

OASDI (SOCIAL SECURITY) AND MEDICARE Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter BUD PREP

Section 7

Page 2

EMPLOYEE HEALTH AND BENEFIT RATES The current wage base for the Old Age, Survivors and Disability Insurance (OASDI) Program is $72,600 with a rate of 6.20 percent. The Medicare percentage is 1.45 percent. SICK LEAVE BUY BACK RCW 28A.400.210 makes the buy back of sick leave optional with each school district. Implementing rules and regulations have been adopted and are contained in chapter 392-136 WAC. (Refer to SPI Bulletin No. 77-83 Financial Services, dated December 23, 1983.) School districts are reminded to budget sick leave buy back if the school district board of directors has established an attendance incentive program. Sick leave buy back should be budgeted in Object of Expenditure 2 and/or 3, Salaries Certificated and/or Salaries Classified. UNEMPLOYMENT INSURANCE Districts having questions on unemployment insurance should contact their ESD and/or the Employment Security Department. K–12 RETIREE ALLOCATION For the 1999–2000 school year, the amount of the remittance for retiree allocation is $22.03 per full-time employee. The remittance will be $25.06 for the 2000–01 school year. The Health Care Authority (HCA) has provided information on the payment methods and payment worksheets to each district. If you need further information, please contact HCA Accounting at (360) 923-2863. INSURANCE BENEFITS THROUGH HEALTH CARE AUTHORITY Active Employees: K–12 employees are eligible to enroll in health plans sponsored by the Public Employees Benefits Board (PEBB) at any time during the year by bargaining groups or full districts. The PEBB offers 12 medical/vision plans and three dental plans, providing access to over 90 percent of the state’s providers. Retirees: Eligible retirees may also enroll in the PEBB plans within 60 days of the date of retirement. In general, retirees must immediately begin receiving a retirement allowance to be eligible for the coverage, except for the TRS 3 retirees. The PEBB Medicare retiree rates are offset by a monthly subsidy provided by the state. Group presentations for active employees or potential retirees are available to discuss eligibility, benefits, and rates through the Health Care Authority, Outreach and Training, at (360) 412-4227.

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter BUD PREP

Section 7

Page 3

SCHOOL FINANCE RESOURCE PEOPLE BY SUBJECT Phone (360)

Subject

Contact

Title

Accounting Manual Apportionment Payments Apportionment Advances Apportionment Transfers Audit Resolution Basic Education Funding Basic Education Program Bilingual Funding Bilingual Program Building/Capital Project Grants Budget Rules Child Nutrition Program Child Nutrition Accounting Child Nutrition School Lunch Employment Security OASI Federal Categorical Grants Form F-195 SD Budget Form F-196 Year-End Report Form F-197 County Treasurer's Report Form F-198 Budget Status Report Form F-200 Budget Extension Form F-203 Estimate of Revenues Form P-223 Enrollment Form S-275 Personnel Reporting Form 1158 Net Supp Basic Ed Instr Staff Form 1160 Staffing Ratio Enrollment Health Benefits Highly Capable Funding Highly Capable Program Industrial Insurance Institution Funding Institution Grants Program LEAP Data Levy Authority and Assistance Learning Assistance Funding Learning Assistance Program

Petrea Stoddard Steve Shish Mike Dooley Mike Dooley Marcie Senger Steve Shish Larry Davis Steve Shish Helen Malagon Mike Currie Mike Dooley Betty Marcelynas Rob Cotton Mary Leach Mary Carson Staci Brooks Mike Dooley Lori Varela Mike Dooley Mike Dooley Mike Dooley Steve Shish Calvin Brodie Ross Bunda Ross Bunda Ross Bunda

Supervisor, School District and ESD Accounting Supervisor, School Apportionment Supervisor, School District and ESD Budgeting Supervisor, School District and ESD Budgeting Director, Audit Management and Resolution Supervisor, School Apportionment State Board of Education Administration Supervisor, School Apportionment Supervisor, Bilingual Education Director, School Facilities and Organization Supervisor, School District and ESD Budgeting Director, Child Nutrition Services Supervisor, Financial Analyst/Accounting Supervisor, School Lunch and Breakfast Administrator, Department of Employment Security Director, Grants Management Supervisor, School District and ESD Budgeting Supervisor, School District and ESD Financial Rpt Supervisor, School District and ESD Budgeting Supervisor, School District and ESD Budgeting Supervisor, School District and ESD Budgeting Supervisor, School Apportionment Supervisor, School Apportionment Supervisor, School Apportionment Supervisor, School Apportionment Supervisor, School Apportionment Health Care Authority Supervisor, School Apportionment Director, Title VI and Innovative Programs L & I, Insurance Services Division Supervisor, School Apportionment Program Supervisor, Institutional Education Supervisor, School Apportionment Supervisor, School Apportionment Supervisor, School Apportionment Program Supervisor, Title I/LAP

Effective Date 9/1/00

Steve Shish Gayle Pauley Calvin Brodie Bill Mason Ross Bunda Steve Shish Steve Shish

Supersedes 9/1/99

Form

Chapter BUD PREP

753-3587 753-6709 664-2118 664-2118 664-0721 753-6709 753-7615 753-6709 753-2573 753-6702 664-2118 753-3580 664-3463 753-3580 902-9222 664-2113 664-2118 664-0694 664-2118 664-2118 664-2118 753-6709 664-2117 753-3585 753-3585 753-3585 923-2600 753-6709 753-2858 902-4209 664-2117 586-4004 753-3585 753-6709 753-6709 586-0648 Section 8

e-mail address [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

Page 1

SCHOOL FINANCE RESOURCE PEOPLE BY SUBJECT

Pupil Transportation Funding Pupil Transportation Program Retirement—Certificated Retirement—Classified Safety Net Special Education Funding Special Education Program Special Education MOE Traffic Safety Education Funding Traffic Safety Education Program Unemployment Compensation Voc-Technical Education Funding Voc-Technical Office for Civil Rights WebApps Web and Information Systems, SAFS

Effective Date 9/1/00

Allan Jones Allan Jones

Calvin Brodie Calvin Brodie Doug Gill Lori Varela Steve Shish David Kinnunen Steve Shish C.J.H. Dorsey Pete Bratt Doug McGregor

Supersedes 9/1/99

Program Supervisor, Operation/Depreciation Alloc Program Supervisor, Operation/Depreciation Alloc Department of Retirement Systems Department of Retirement Systems Supervisor, School Apportionment Supervisor, School Apportionment Director, Special Education Supervisor, School District and ESD Financial Rpt Supervisor, School Apportionment Program Supervisor, Traffic Safety Education Department of Employment Security Supervisor, School Apportionment Supervisor, Special Needs/Office for Civil Rights Project Manager, WebApps Development Computer Information Systems Specialist

Form

Chapter BUD PREP

753-0235 753-0235 664-7000 664-7000 664-2117 664-2117 753-6733 664-0694 753-6709 753-6736 902-9500 753-6709 753-0555 664-9396 753-3586

Section 8

[email protected] [email protected]

[email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected] [email protected]

Page 2

EXCESS COST ACCOUNTING FOR SPECIAL EDUCATION All districts must use an excess cost accounting methodology for budgeting and reporting state-funded special education program expenditures. The district’s methodology must meet the following standards: A. General Standards—apply to all school districts. School districts that are not applying for special education safety net funding may choose any methodology that meets the general standard below. B. Safety Net Standard—school districts that will be applying for special education safety net funding must use the Form 1077 Excess Cost Methodology described on the following pages. A.

GENERAL STANDARDS FOR SPECIAL EDUCATION EXCESS COST ACCOUNTING

The Accounting Manual for Public School Districts in the State of Washington defines special education excess costs as follows: “Excess costs” are those expenditures for special education and related services for special education students that exceed the amount needed to provide a basic education to those students. In order to apply this definition, school districts need a method to determine what portion of special education services are attributable to basic education. A District’s Excess Cost Methodology Must: • • • •

Reasonably reflect excess costs of special education services as defined above. Reflect the fact that special education students generate basic education funding and are entitled to services supported by that funding. Ensure, to the greatest extent possible, that special education students receive their appropriate share of the basic education funding. Be based on reasonable estimates that are documented and reviewed at least annually. This estimate may be based upon a typical week.

Special education teachers funded by state and local funds are presumed to be part basic education except for prekindergarten teachers. Federally funded teachers are to be charged to the federal special education program consistent with federal guidance. (See OMB Circular A-87 and SPI Bulletin No. 10-99.) Consistent Application: The district’s excess cost methodology should be used consistently for: • S-275 personnel reporting. • Budgeting salaries and benefits (Report F-195). • Annual financial reporting of salaries and benefits (Report F-196). • Assignment of newly hired and reassigned staff. • Safety net applications.

Effective Date 9/1/00

Supersedes NEW

Form

Chapter BUD PREP

Section 9

Page 1

EXCESS COST ACCOUNTING FOR SPECIAL EDUCATION

B.

SAFETY NET STANDARD—FORM 1077 EXCESS COST METHODOLOGY

Beginning with the 2000–01 school year, safety net applicants are required to use the following method to determine the special education service costs allocated to basic education. Key elements of this methodology are: • All special education staff are identified as either “pure excess cost” or “part basic education.” • The “part basic education staff” are divided between basic and special education by a uniform percentage derived from the prior school year’s staffing information and federal child count data (Report 1077—Implementation of Least Restrictive Environment Requirement). The percentage is based on the average percentage of time special education students spend outside the regular classroom. • The percentage determines the part of each special education teacher charged to basic education. • Salary and benefit costs are allocated accordingly throughout the school year. • Nonemployee related costs are divided between basic and special education. 1.

Identify all employees serving the special needs of special education students for the prior and current school years. These services include: • Services required by student individualized education programs (IEPs). • Evaluation of students for special education services. • Direct administrative and clerical support for special education staff and students.

2.

Determine the special education full-time equivalent (FTE) of each employee’s services as follows: • Select a typical week of service. • Determine the amount of time the employee provides special education services. • Divide by the employee’s total hours of employment. • For federally funded employees use time and effort distribution or other approved methods. (See OMB Circular A-87 and SPI Bulletin No. 10-99.) A 1.0 FTE indicates that the employee serves only special education students.

3.

Identify special education FTEs that are “pure excess cost.” “Pure Excess Cost” FTEs Special education administrators Duty roots 11–25 Certain certificated teachers: ♦ Prekindergarten teachers ♦ Teachers charged fully to federal special education programs using approved federal methodology Duty roots 31, 32, 33, 52, and 63 Educational staff associates (ESAs) Duty roots 40–49 Classified staff Duty roots 90–99

Effective Date 9/1/00

Supersedes NEW

Form

Chapter BUD PREP

Section 9

Page 2

EXCESS COST ACCOUNTING FOR SPECIAL EDUCATION

4.

Code the “pure excess cost” FTEs to the following special education programs: • Program 21 Special Education—Supplemental—State. • Program 24 Special Education—Supplemental—Federal. • Program 29 Special Education—Other Federal.

5.

Identify all other teachers as “part basic education” funded. “Part Basic Education” FTEs All certificated teachers* except: ♦ Prekindergarten teachers ♦ Pure excess cost federally funded teachers * Duty roots 31, 32, 33, 52, and 63

6.

Divide the FTE of the staff for the current year between special education and basic education (Programs 01, 31, and 45) using the prior school year’s December 1 federal child count data reported on Form 1077 and the prior year’s “part basic education” staff as described below: A.

Obtain the prior year’s Federal Child Count Form SPI 1077 Implementation of Least Restrictive Environment Requirement (use December 1999 for the 2000–2001 calculations).

B.

Calculate an approximate full-time equivalent (FTE) of students served in the regular classroom by the summing of the following: • The number of 6–11 year old students in Table 1 times 100 percent. • The number of 12–21 year old students in Table 1 times 90 percent. • The number of students in Table 2 times 59.5 percent. • The number of students in Table 3 times 19.5 percent.

C.

Subtract the number of students from step B from the total number of students in tables 1, 2, and 3. This gives the approximate FTE of students served outside the regular classroom.

D.

Divide the number of students from step C by the average basic education student/teacher ratio for the prior year for the district. (The state average of 22:1 may be used in lieu of the district’s actual average.) This is the number of basic education teachers needed for students served outside the regular classroom.

E.

Determine the total FTE special education teachers for the prior school year (duty roots 31, 32, 33, 52, and 63) identified as “part basic education” in step 5.

F.

Divide the result of step D by the result of step E to get the percent of each special education teacher charged to basic education in the current year.

G.

For each current year special education FTE identified in step 5 code the percentage derived in step F to basic education.

Effective Date 9/1/00

Supersedes NEW

Form

Chapter BUD PREP

Section 9

Page 3

EXCESS COST ACCOUNTING FOR SPECIAL EDUCATION

Illustration for 2000–2001 School Year A.

This illustration uses a Form 1077 reflecting the following totals by table/age grouping:

Table 1 Table 2 Table 3 Grand Total

Percent of day in regular class 80%–100% 40%–79% 0%–39%

Ages 6–11

Ages 12–17

Ages 18–21

137 75 25

61 91 58

— 16 13

Total

198 182 96 476

B. • • • • •

Calculate approximate FTE students in the regular classroom: Table 1 ages 6–11 = 137 students *100% = 137.00 Table 1 ages 12–21 = 61 students * 90% = 54.90 Table 2 all ages = 182 students * 59.5% = 108.29 Table 3 all ages = 96 students * 19.5% = 18.72 Total of above calculations = 318.91

C.

476 – 318.91 = 157.09 (approximate FTE of students outside the regular classroom)

D.

157.09 / 22 = 7.14 (basic education teachers needed for 157.09 students)

E.

The district identified 30 FTE special education teachers for the prior year (1999–2000) in steps 2 and 3 of the step-by-step methodology.

F.

7.14 / 30 = 24% (the basic education percentage of special education teachers)

G.

Charge 24% of all 2000–2001 school year special education FTE teachers to basic education.

1

1

Districts may use the state average basic education student teacher ratio of 22:1 in lieu of the district’s actual average. 7. Contractual payments for special education services are to be divided between basic and special education programs if: • The services are provided by employees defined as “part basic education” in step 5. • The district is receiving basic education funding for the student for the time of services. 8. Charge other nonemployee related costs (NERC) to special education programs if: • Costs are directly traceable to enhanced services for special education students. • Costs are required by the IEP. • For other costs, determine what portion is in excess of the costs required for basic education students and staff. (Costs that are “part basic education” may be allocated based upon a reasonable methodology.)

Effective Date 9/1/00

Supersedes NEW

Form

Chapter BUD PREP

Section 9

Page 4

CHAPTER III: BUDGET EXTENSION DOCUMENT CONTENTS

SECTION

PAGE(S)

Budget Extension Document

Intro

1

Budget Extension Calendar

1

1

Resolution of Budget Extension

2

1

Frequently Asked Questions with Answers

3

1–2

Form F-200 with Item Numbers

4

Budget Extension Edits

5

Effective Date 9/1/99

Supersedes NEW

Form

Chapter F-200

Refer to TOC 1

Section INDEX

Page 1

BUDGET EXTENSION DOCUMENT

STATUTORY CITATION: RCW 28A.505.090, 28A.505.170, 28A.505.180; WAC 392-138-040; 392-123-071 through 392-123-074; WAC 392-123-078 and 392-123-079 PURPOSE: Form F-200 is the official document used to modify, increase, or reduce the school district's annual budget. This form must be submitted to OSPI. All school districts must prepare, adopt, and file their budget extensions in the following format as included in this section of the handbook. Budget extensions not in compliance with Form F-200 must be resubmitted in whole or in part. The procedure for submitting school district budget extensions to OSPI for review, approval, or filing is similar to the budget submittal process. ESDs are able to print this document from the F-200 OSPI Budget computer menu suboption entitled "F-200 PRINT/LOCK OPTION BY FUND." This option will print and lock the extension by each fund as requested. Upon passage of a school district board resolution to extend the budget of any fund, school districts are to submit the following for ESD review: 1) 2) 3) 4)

Form F-200, Request for Budget Extension. Form F-200 detail page(s) for the appropriate fund. The latest budget status report for the appropriate fund. The school board's resolution extending the budget.

The ESD shall notify the district of problems and the due date when corrective action is to be completed. Should the district fail to meet the corrective action due date, the ESD shall notify OSPI. When the budget extension passes the ESD's review process, the ESD will forward the following documents to OSPI School Financial Services: 1) 2) 3)

Three copies of Form F-200, Request for Budget Extension (certification page only). One copy of the latest budget status report. One copy of the school board's resolution.

OSPI will perform a final review of the school district budget extension(s) before filing and/or approval. Form F-200 (certification page) will be signed by OSPI and two copies will be returned to the ESD as official notification of filing and/or approval. The ESD will then forward a signed Form F-200 to the school district. The budgeted beginning fund balance must be adjusted to reflect the actual September 1 fund balance. Revenues must be updated to reflect the most recent estimates. This includes, but is not limited to enrollment changes, annual salary allocation changes, state and federal grants, and other revenue increases or decreases. WAC 392-138-040 requires associated student body fund budget revisions first be reviewed by the associated student body. Therefore, an extension of the associated student body fund budget should occur prior to school closing to secure the necessary student involvement.

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter F-200

Section Intro

Page 1

BUDGET EXTENSION CALENDAR F-200 SCHOOL DISTRICT BUDGET EXTENSION STATUTORY CITATION: RCW 28A.505.170 and 28A.505.180, WAC 392-123-071 and 392-123-072 PURPOSE: This section provides the schedule for preparation, adoption, and filing of the F-200 budget extension for school districts. Pursuant to WAC 392-123-074 first class school district budget extensions become effective when adopted in accordance with WAC 392-123-071; second class school district budget extensions become effective when approved by OSPI. (NOTE: If a due date falls on a weekend or holiday, the due date becomes the next working day.) A summary of the time schedule is listed below: Final Action Date August 1

August 5

First Class Districts

Second Class Districts

On or before this date school districts may prepare a resolution and a budget extension and shall publish a notice stating that the district has completed the budget extension and placed on file in the school district administration office, that a copy will be furnished to any person. The board of directors will meet to fix and adopt the extension.

On or before this date school districts may prepare a resolution and budget extension and shall publish a notice stating that the district has completed the budget extension and placed on file in the school district administration office, that a copy will be furnished to any person. The board of directors will meet to fix and adopt the budget extension.

August 10

Final date to have sufficient copies of the budget extension to meet demands of the public and to submit one copy of extension to ESDs. Final date for ESDs to notify districts of problems in review of budget extensions.

August 15

Final date to have sufficient copies of extension to meet demands of the public and submit one copy of extension to ESDs.

August 20

Final date for ESD to notify districts of Last date to forward adopted extension problems in review of budget extension. to ESD for review, alteration, and approval.

August 25

Final date for ESD to file adopted and reviewed extension with OSPI for final approval.

August 31, or Final date for the board of directors to the last meet in public hearing and fix and business adopt said extension and district to day prior to file said adopted budget with its ESD. August 31 if August 31 occurs on a nonbusiness day. September 8

Final date for board of directors to meet in public hearing and fix and adopt extension.

Last date for the budget review committee to fix and approve the amount of the appropriation of extension. Final date for OSPI to receive budget extension requests.

Last date for ESD to file said adopted extension with OSPI.

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter F-200

Section 1

Page 1

RESOLUTION OF BUDGET EXTENSION (SAMPLE BOARD RESOLUTION) SCHOOL DISTRICT NAME AND NUMBER RESOLUTION NUMBER WHEREAS,

WAC 392-123-071 through 392-123-074 and WAC 392-123-078 and 392-123-079 permits a second class district board of directors to petition OSPI to increase the amount of appropriation from any fund, and allows a first class district to file an increase of the amount of appropriation from any fund, and

WHEREAS,

the ___________________ Fund of ____________________ School District Number________ has unexpected expenditures in the 19 ____ - ____ school year as a result of __________________________ which will require an increase in appropriation of _________________ dollars ($ ________.00), and

WHEREAS,

the __________________ Fund beginning cash/fund balance plus anticipated revenues is sufficient to provide for the additional expenditures,

THEREFORE, BE IT RESOLVED the Board of Directors of _________ School District, _________ County, Washington, hereby petition OSPI to increase the 19 ___ - ____ __________________ Fund appropriation amount from $ ____________ to $ ____________

DATED

this _________________ day of _________________, 19 __________.

ATTEST: ___________________________________

Secretary to the Board

_________________________________ Chairperson

________________________________ Director

_________________________________ Director

________________________________ Director

_________________________________ Director

________________________________ Director

Effective Date 9/1/97

Supersedes New

Form

Chapter F-200

Section 2

Page 1

FREQUENTLY ASKED QUESTIONS WITH ANSWERS

Q. A.

What do I do when I run my reports and the totals do not appear to be correct? Request edit option (usually option 2 of each system..

Q. A.

What do I do when I request the report, I get last year’s data? The district must create its files for the year at the 1SPI level.

Q. A.

My printer does not paginate correctly. Contact your WSIPC fiscal coordinator.

Q.

I have entered the correct levy and/or bond information for the levy revenue worksheet pages, but I still get an edit saying the amount does not equal OSPI data. Why? The ESD fiscal officer or ESD staff should enter all levy data in the school district's file at the ESD level. The district then needs to request the update with state data option at the 1SPI level (usually option 2. and request index 7.

A.

Q. A. Q.

A. Q.

A.

I run my edits and receive an invalid record or zero record in header message. What should I do? Call School Financial Services. This is the second budget extension for the same fund. The file does not reflect the first extension and it has been approved by the ESD and OSPI. Why? Contact School Financial Services to update the budget column index. I requested the final lock and print option and discovered a problem. When I go into the Input Option it says that the file is locked for further input. How do I make changes to the file? Call School Financial Services and we will unlock the file.

Q. A.

Do I need to submit all the pages of the budget extension to OSPI? No, OSPI requires only three copies of the request for budget extension, one copy of the budget status report, and one copy of the school board’s resolution. OSPI staff will review the other information online.

Q. A.

When will the F-203 X option be available? The F-203 X option is normally released at the end of October.

Effective Date 9/1/97

Supersedes New

Form

Chapter F-200

Section 3

Page 1

FREQUENTLY ASKED QUESTIONS WITH ANSWERS (continued)

Q. A.

I only received one copy of the handbook and have different staff working on different processes. How do I obtain more copies? You may make photocopies from the handbook. The handbook is also posted at the School Financial Services web site. You may e-mail or call School Financial Services to receive additional hard copies or a copy on disk.

Q. A.

What are the F-200 system timelines? OSPI School Financial Services provides WSIPC documentation in May, and the system is programmed and tested in the summer. School Financial Services generally releases the system in November after the F-196 system is verified and closed.

Q.

I need to complete a budget extension and the system is not available yet. What should I do? Each district may submit a budget extension on blank F-200 forms available on the web site or from your ESD office. When the system has been released the district/ESD will be required to enter the data into the system.

A.

Q. A.

My district needs to prepare another extension for the same fund in the same year. Can we prepare multiple extensions for the same fund? Yes, but please contact School Financial Services so we can prepare the files.

Q. A.

Will my budget extension reflect on the next year’s budget report? It will if the extension is approved/filed before the budget is locked and printed.

Q.

I received the S-275 instructions and wish to prepare a general fund budget extension using some of the new duty codes, but some of the codes are not valid. What am I doing wrong? You are doing everything correctly. The budgeting duty codes are established nine months before the S-275 duty codes. Though OSPI tries to anticipate and coordinate the two systems, staff and legislators will come up with additional duty codes at the end of the session. Please contact School Financial Services and we will update the file.

A.

Effective Date 9/1/97

Supersedes New

Form

Chapter F-200

Section 3

Page 2

TABLE OF CONTENTS Fiscal Year 199X-200X

DESCRIPTION

PAGE NUMBER

Certification of Budget Extension

Certification

Certification of Excess Levies

Levy

General Fund Budget Enrollment and Staff Counts GF1 Summary GF2-3 Revenues and Other Financing Sources GF4-7 Expenditures Program Summaries GF8a-8c Program Summary by Object of Expenditure GF9a-9b Program Matrices GF9 Series Salary Exhibits Follow Program Matrices Object Summary GF10 Activity Summary GF11-12 Excess Levy Work Sheet GF13 Long-Term Financing - Conditional Sales Contracts GF14 Transportation Vehicle Fund Budget Summary Excess Levy Work Sheet Long-Term Financing - Conditional Sales Contracts

Effective Date 9/1/99

Supersedes Form 9/1/97 SPI F-200

DESCRIPTION

PAGE NUMBER

Capital Projects Fund Budget Summary Revenues and Other Financing Sources Excess Levy Work Sheet Project Description Salary Exhibit - Certificated Employees Salary Exhibit - Classified Employees Long-Term Financing - Conditional Sales Contracts

CP1-2 CP3-4 CP5 CP6 CP7 CP8 CP9

Debt Service Fund Budget Summary Revenues and Other Financing Sources Excess Levy Work Sheet

DS1 DS2 DS3

Associated Student Body Fund Budget Summary

ASB1

TVF1-2 TVF3 TVF4

Chapter F-200

Section 4

Page Table of Contents

STATE OF WASHINGTON SUPERINTENDENT OF PUBLIC INSTRUCTION

REQUEST FOR BUDGET EXTENSION - FY 200X–200X TO:

Office of Superintendent of Public Instruction School Financial Services

On _______________________, 20 ___, the Board of Directors of the ___________________________________ School District No. _______, ________________ County, State of Washington, met and approved by a majority vote at a public meeting, notice of which was given in the manner provided by WAC 392-123-054, a resolution increasing the amount of the appropriation for FY 200X–200X. ( ( ( ( (

) ) ) ) )

General Fund (1) Transportation Vehicle Fund Capital Projects Fund (2) Debt Service Fund (3) ASB Fund (4)

(9)

From

$

C/S 532 (Fund #)

To

$

C/S 532 (Fund #)

The district hereby petitions the Office of Superintendent of Public Instruction to approve or file this budget extension as required by WAC 392-123-071 or WAC 392-123-072. ATTEST: (Secretary to the Board of Directors)

(Date)

Accompanying this request are the following documents: Copy of Form F-200 pages (budget summary, revenues sources, expenditure matrices, etc.) for the appropriate fund. Copy of the official board resolution. Budget Status Report (Form F-198 or equivalent), including the actual September 1 beginning fund balance. ESD Use Only

OSPI Use Only

The school district budget extension has been reviewed and the expenditure appropriation is hereby fixed and approved or filed in the amount of:

The school district budget extension has been reviewed and the expenditure appropriation is hereby fixed and approved or filed in the amount of:

$

$

on (Date)

By

(Date) By

(Title of Person Signing) Effective Date 9/1/00

on

Supersedes 9/1/99

Form SPI F-200

School Financial Services Office of Superintendent of Public Instruction Chapter F-200

Section 4

Page Cert.

SUMMARY OF CERTIFIED EXCESS LEVIES FOR 200X COLLECTION

General Fund A. B. C.

Excess levy amount approved by voters for 200X collection

$

Rollback mandated by school district board of directors 1/ Excess levy amount for 200X collection after rollback

Transportation Vehicle Fund

Capital Projects Fund

Debt Service Fund

6001 6021

$

C/S 6031

$

6009

$

6002

$

6033

ATTEST:

Secretary to the Board of Directors

School District

1/ Rollbacks of levies should be done by board resolution. Please do not include such resolutions as a part of this document.

Effective Date 9/1/99

Supersedes 9/1/97

Form SPI F-200

Chapter F-200

Section 4

Page Levy

________________________________________________________________________School District

ENROLLMENT AND STAFF COUNTS

A.

FTE ENROLLMENT COUNTS 1/ (calculate to two decimal places)

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13.

(1) Current Budget

(2) Current Year Change

Kindergarten Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Grade 8 Grade 9 Grade 10 Grade 11 (excluding Running Start) Grade 12 (excluding Running Start)

(3) Revised Budget 3011 3021 3031 3041 3051 3061 3071 3081 3091 3101 3111 3121 3131

14. SUBTOTAL

C/S 3271

15. Running Start

3001

16. TOTAL K–12

C/S 3141

B.

STAFF COUNTS (calculate to three decimal places) 1. General Fund FTE Certificated Employees 2. General Fund FTE Classified Employees

C/S 3171 C/S 3181

1/ Enrollment should include special education, part-time private, home-based, and summer students eligible for BEA funding.

Effective Date 9/1/00

Supersedes Form 9/1/99 SPI F-200

Chapter F-200

Section 4

Page GF1

________________________________________________________________________School District

SUMMARY OF GENERAL FUND BUDGET (1) Current Budget

(2) Current Year Change

REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 4000 State, Special Purpose 5000 Federal, General Purpose 6000 Federal, Special Purpose 7000 Revenues from Other School Districts 8000 Revenues from Other Entities 9000 Other Financing Sources A.

MASK MASK MASK MASK MASK MASK MASK MASK MASK

TOTAL REVENUES AND OTHER FINANCING SOURCES

TOTAL EXPENDITURES

C.

G.L. 905 OTHER FINANCING USES—OPERATING TRANSFERS OUT (to Transportation Vehicle Fund, Capital Projects Fund, and Debt Service Fund)

D.

EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C)

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

GF4 GF4 GF5 GF5 GF5 GF6 GF7 GF7 GF7

C/S 9621

EXPENDITURES 00 Regular Instruction 20 Special Education Instruction 30 Vocational Instruction 40 Skills Center Instruction 50 and 60 Compensatory Education 70 Other Instructional Programs 80 Community Services 90 Support Services B.

(3) Revised Budget

MASK MASK MASK MASK MASK MASK MASK MASK

GF8a GF8a GF8a GF8a GF8b GF8b GF8c GF8c

C/S 5321

5331

C/S 5351

Chapter F-200

Section 4

Page GF2

________________________________________________________________________School District

SUMMARY OF GENERAL FUND BUDGET (Continued) (1) Current Budget

(2) Current Year Change

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.840 Reserved for Inventory G.L.850 Reserved for Uninsured Risks G.L.870 Unreserved, Designated for Other Items G.L.875 Unreserved, Designated for Contingencies G.L.890 Unreserved, Undesignated Fund Balance E.

TOTAL BEGINNING FUND BALANCE

F.

G.L.898 PRIOR YEAR ADJUSTMENTS (+ or -)

G.

G.L.899 RESIDUAL EQUITY TRANSFERS IN (from Capital Projects or Debt Service Funds)

H.

(3) Revised Budget

3211 2651 3161 2661 2671 2681 2641 2691 C/S 2751 XXXXX

XXXXX

XXXXX

9631

ENDING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.840 Reserved for Inventory G.L.850 Reserved for Uninsured Risks G.L.870 Unreserved, Designated for Other Items G.L.875 Unreserved, Designated for Contingencies G.L.890 Unreserved, Undesignated Fund Balance

3941 4351 4201 4281 4361 4341 4371 C/S 4311

TOTAL ENDING FUND BALANCE (D+E, + or - F, + G)

C/S 4391

Effective Date 9/1/99

Supersedes 9/1/97

Form SPI F-200

Chapter F-200

Section 4

Page GF3

________________________________________________________________________School District

GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1) Current Budget

(2) Current Year Change

LOCAL TAXES 1100 Local Property Tax 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1600 County-Administered Forests 1900 Other Local Taxes 1000

C/S 11001 13001 14001 C/S 15001 16001 19001

TOTAL LOCAL TAXES

MASK

LOCAL NONTAX 2100 Tuitions and Fees, Unassigned 2131 Secondary Vocational Education—Tuition 2145 Skills Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2183 Adult Education Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 2200 Sales of Goods, Supplies, and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies and Services 2245 Skills Center, Sales of Goods, Supplies and Services 2288 Day Care 2289 Other Community Services 2298 Food Services 2299 School Bus Revenue 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals 2800 Insurance Recoveries 2900 Local Nontax, Unassigned 2000

Effective Date 9/1/00

21001 21311 21451 21711 21731 21831 21861 21881 22001 22311 22451 22881 22891 22981 22991 23001 24001 25001 26001 27001 28001 29001

TOTAL LOCAL NONTAX

Supersedes 9/1/99

Form SPI F-200

(3) Revised Budget

MASK

Chapter F-200

Section 4

Page GF4

________________________________________________________________________School District

GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) Current Budget

(2) Current Year Change

STATE, GENERAL PURPOSE 3100 Apportionment 3300 Local Effort Assistance 3600 State Forests 3900 Other State General Purpose, Unassigned 3000

4000

31001 33001 36001 39001

TOTAL STATE, GENERAL PURPOSE

STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Special Education 4126 State Institutions, Special Education 4155 Learning Assistance 4156 State Institutions, Centers, and Homes, Delinquent 4158 Special and Pilot Programs 4162 Better Schools—Staff 4163 Better Schools—Professional Development 4165 Transitional Bilingual 4171 Traffic Safety Education 4174 Highly Capable 4175 Local Education Program Enhancement 4188 Day Care 4198 School Food Service 4199 Transportation—Operations 4300 Other State Agencies, Unassigned 4388 Day Care—Other State Agencies

MASK

XXXXX XXXXX

XXXXX XXXXX

TOTAL STATE, SPECIAL PURPOSE

Effective Date 9/1/00

52001 53001 54001 55001

TOTAL FEDERAL, GENERAL PURPOSE

Supersedes 9/1/99

Form SPI F-200

41001 41211 41261 41551 41561 41581 41621 41631 41651 41711 41741 41751 41881 41981 41991 43001 43881 MASK

FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned 5300 Impact Aid, Maintenance and Operation 5400 Local in Lieu of Taxes 5500 Federal Forests 5000

(3) Revised Budget

MASK

Chapter F-200

Section 4

Page GF5

________________________________________________________________________School District

GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) Current Budget

(2) Current Year Change

FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6121 Special Education, Medicaid Reimbursements 6124 Special Education, Supplemental 6138 Secondary Vocational Education 6146 Skills Center 6151 Remediation 6153 Migrant 6157 Institutions, Neglected and Delinquent 6176 Targeted Assistance 6177 Eisenhower Professional Development 1/ 6188 Day Care 6189 Other Community Services 6198 School Food Services 6200 Direct Special Purpose Grants 6261 Head Start 6264 Bilingual 6267 Indian Education, JOM 2/ 6268 Indian Education, ED 6278 Youth Training, Direct Grants 6300 Federal Grants Through Other Agencies, Unassigned 6361 Head Start 6367 Indian Education, JOM 2/ 6377 Eisenhower Professional Development 1/ 6378 Youth Training 6998 USDA Commodities 6000

(3) Revised Budget

61001 61211 61241 61381 61461 61511 61531 61571 61761 61771 61881 61891 61981 62001 62611 62641 62671 62681 62781 63001 63611 63671 63771 63781 69981

TOTAL FEDERAL, SPECIAL PURPOSE

MASK

1/ Revenue received through OSPI should be coded to Revenue Account 6177. Revenue received through agencies other than OSPI should be coded to Revenue Account 6377. 2/ Revenue received directly from the Bureau of Indian Affairs should be coded to Revenue Account 6267. Revenue received through the tribes should be coded to Revenue Account 6367.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

Chapter F-200

Section 4

Page GF6

________________________________________________________________________School District

GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) Current Budget

(2) Current Year Change

REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7121 Special Education 7131 Vocational Education 7145 Skills Center 7194 Support Services 7197 Printing 7198 Food Services 7199 Transportation 7301 Nonhigh Participation 7000

71001 71211 71311 71451 71941 71971 71981 71991 73011

TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS

MASK

REVENUES FROM OTHER ENTITIES 8100 Governmental Entities 8000

81001

TOTAL REVENUES FROM OTHER ENTITIES

MASK

OTHER FINANCING SOURCES 9100 Sale of Bonds 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing 9000

91001 93001 94001 95001

TOTAL OTHER FINANCING SOURCES

MASK

TOTAL REVENUES AND OTHER FINANCING SOURCES

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

(3) Revised Budget

C/S 9621

Chapter F-200

Section 4

Page GF7

________________________________________________________________________School District

EXPENDITURE BY PROGRAM

(1) Current Budget

(2) Current Year Change

REGULAR INSTRUCTION 01 Basic Education 00

MASK

TOTAL REGULAR INSTRUCTION

MASK

SPECIAL EDUCATION INSTRUCTION 21 Special Education, Supplemental, State 24 Special Education, Supplemental, Federal 26 Special Education, Institutions, State 29 Special Education, Other Categorical 20 VOCATIONAL 31 38 39 30

MASK MASK MASK MASK

TOTAL SPECIAL EDUCATION INSTRUCTION

MASK

EDUCATION INSTRUCTION Vocational, Basic, State Vocational, Federal Vocational, Other Categorical

MASK MASK MASK

TOTAL VOCATIONAL EDUCATION INSTRUCTION

MASK

SKILLS CENTER INSTRUCTION 45 Skills Center, Basic, State 46 Skills Center, Federal 49 Skills Center, Other Categorical 40

Effective Date 9/1/00

MASK MASK MASK

TOTAL SKILLS CENTER INSTRUCTION

Supersedes 9/1/99

Form SPI F-200

(3) Revised Budget

MASK

Chapter F-200

Section 4

Page GF8a

________________________________________________________________________School District

EXPENDITURE BY PROGRAM (continued) (1) Current Budget COMPENSATORY EDUCATION INSTRUCTION 51 Remediation, Federal 53 Migrant, Federal 55 Learning Assistance, State 56 State Institutions, Centers and Homes for Delinquents 57 Institutions, Neglected and Delinquent 58 Special and Pilot Programs, State 61 Head Start, Federal 62 Better Schools—Staff 63 Better Schools—Professional Development 64 Bilingual, Federal 65 Transitional Bilingual, State 67 Indian Education, Federal, JOM 68 Indian Education, Federal, ED 69 Compensatory, Other 50 and 60

XXXXX XXXXX

(2) Current Year Change

XXXXX XXXXX

TOTAL COMPENSATORY EDUCATION INSTRUCTION

Effective Date 9/1/00

MASK MASK MASK MASK MASK MASK MASK MASK

TOTAL OTHER INSTRUCTIONAL PROGRAMS

Supersedes 9/1/99

Form SPI F-200

MASK MASK MASK MASK MASK MASK MASK MASK MASK MASK MASK MASK MASK MASK MASK

OTHER INSTRUCTIONAL PROGRAMS 71 Traffic Safety Education 73 Summer School 74 Highly Capable 75 Local Education Program Enhancement 76 Targeted Assistance, Federal 77 Eisenhower Professional Development 78 Youth Training Programs, Federal 79 Instructional Programs, Other 70

(3) Revised Budget

MASK

Chapter F-200

Section 4

Page GF8b

________________________________________________________________________School District

EXPENDITURE BY PROGRAM (continued)

(1) Current Budget

(2) Current Year Change

COMMUNITY SERVICES 81 Public Radio/Television 86 Community Schools 88 Day Care 89 Other Community Services 80

MASK MASK MASK MASK

TOTAL COMMUNITY SERVICES

MASK

SUPPORT SERVICES 97 Districtwide Support 98 Food Services 99 Pupil Transportation 90

MASK MASK MASK

TOTAL SUPPORT SERVICES

MASK

TOTAL PROGRAM EXPENDITURES

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

(3) Revised Budget

C/S 5321

Chapter F-200

Section 4

Page GF8c

________________________________________________________________________School District

PROGRAM SUMMARY BY OBJECT OF EXPENDITURE Fiscal Year 200X–200X

PROGRAM

Total

Debit Transfer (0)

01 Basic Education 21 24 26 29

OBJECTS OF EXPENDITURE Credit Certificated Classified Transfer Salaries Salaries (1) XXXXX

Special Education, Supplemental, State Special Education, Supplemental, Federal Special Education, Institutions, State Special Education, Other Categorical Total Special Education Instruction

XXXXX XXXXX XXXXX XXXXX XXXXX

31 Vocational, Basic, State 38 Vocational, Federal 39 Vocational, Other Categorical Total Vocational Education Instruction

XXXXX XXXXX XXXXX XXXXX

45 Skills Center, Basic, State 46 Skills Center, Federal 49 Skills Center, Other Categorical Total Skills Center Instruction

XXXXX XXXXX XXXXX XXXXX

51 53 55 56 57 58 61 62 63 64 65 67 68 69

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

Remediation, Federal Migrant, Federal Learning Assistance, State State Institutions/Centers/Homes, Delinquent Institutions, Neglected and Delinquent Special and Pilot Programs, State Head Start, Federal Better Schools—Staff Better Schools—Professional Development Bilingual, Federal Transitional Bilingual, State Indian Education, Federal, JOM Indian Education, Federal, ED Compensatory, Other Total Compensatory Education Instruction

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

(2)

(3)

Employee Bene., Supplies, Instr. Payroll Taxes Resources, NonCapitalized Items (4) (5)

Purchased Services

Travel

Capital Outlay

(7)

(8)

(9)

Chapter F-200

Section 4

Page GF9a

________________________________________________________________________School District

PROGRAM SUMMARY BY OBJECT OF EXPENDITURE (continued) Fiscal Year 200X–200X

PROGRAM

Total

Debit Transfer (0)

OBJECTS OF EXPENDITURE Credit Certificated Classified Transfer Salaries Salaries (1)

71 73 74 75 76 77 78 79

Traffic Safety Education Summer School Highly Capable Local Educational Program Enhancement Targeted Assistance, Federal Eisenhower Professional Development Youth Training Programs, Federal Instructional Programs, Other Total Other Instructional Programs

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

81 86 88 89

Public Radio/Television Community Schools Day Care Other Community Services Total Community Services

XXXXX XXXXX XXXXX XXXXX XXXXX

(2)

(3)

Employee Bene., Supplies, Instr. Payroll Taxes Resources, NonCapitalized Items (4) (5)

97 Districtwide Support

XXXXX

98 Food Services

XXXXX

99 Pupil Transportation Total Support Services

XXXXX

OBJECT TOTALS

Effective Date 9/1/00

Supersedes 9/1/99

C/S 5321

Form SPI F-200

C/S 5001

C/S 5011

C/S 5021

C/S 5031

C/S 5041

C/S 5051

Purchased Services

Travel

Capital Outlay

(7)

(8)

(9)

C/S 5071

C/S 5081

C/S 5091

Chapter F-200

Section 4

Page GF9b

________________________________________________________________________School District

SALARY EXHIBIT - CERTIFICATED EMPLOYEES Fiscal Year 200X–200X Program Name

Activity Code

Title of Position

No.

FTE

1/

High

* * * * Annual Salary Rates * * * * Low Average

Total Annual Salary

2/

$

TOTAL

3/

$

1/ The number of full-time days per contract year is determined by the district, with a minimum of 180 days. The length of a full work day is determined by the district. To determine partial FTE, divide the part of the day worked by the full day as determined by the district and then multiply the result by the ratio of work days contracted for to 180. No employee can be more than 1.000 FTE. Include state institutions staff. 2/ Except for subtotals and totals, total annual salary must equal FTE times annual average salary rate. 3/ Use three decimal places.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

Chapter F-200

Section 4

Page GF9-201

________________________________________________________________________School District

SALARY EXHIBIT - CLASSIFIED EMPLOYEES Fiscal Year 200X–200X Program Name

Activity Code

Title of Position

No.

FTE

1/

No. of Hours

High

* * * * Hourly Rates of Pay * * * * Low Average

Total Annual Salary

2/

$

TOTAL

3/

$

1/ A full-time equivalent is considered to be 2080 hours. When less than 2080 hours, divide the number of hours by 2080 to determine FTE. No employee can be more than 1.000 FTE. Include state institutions staff. 2/ Except for subtotals and totals, annual salary must equal number of hours times the average hourly rate of pay. 3/ Use three decimal places.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

Chapter F-200

Section 4

Page GF9-301

________________________________________________________________________School District SUMMARY OF GENERAL FUND EXPENDITURES BY OBJECT OF EXPENDITURE

(1) Current Budget

OBJECT OF EXPENDITURE

(2) % to Total

(3) Current Year Change

Debit Transfers

-0-

$

Credit Transfers

-1-

(

Certificated Salaries

-2-

C/S 5021

Classified Salaries

-3-

C/S 5031

Employee Benefits and Payroll Taxes

-4-

C/S 5041

-5-

C/S 5051

Purchased Services

-7-

C/S 5071

Travel

-8-

C/S 5081

Capital Outlay

-9-

C/S 5091

Supplies, Instr. Resources and Noncapitalized Items

TOTAL EXPENDITURES

1/

$ C/S 5321

)

XXXXX

$

XXXXX

(

(4) Revised Budget

100.0

$

$ C/S 5001 ) (

C/S 5011 )

$ C/S 5321

(5) % to Total XXXXX XXXXX

100.0

1/ Beginning with FY 1997–98, Objects 5 and 6 have been combined. Effective Date 9/1/99

Supersedes 9/1/97

Form SPI F-200

Chapter F-200

Section 4

Page GF10

________________________________________________________________________School District SUMMARY OF GENERAL FUND EXPENDITURES BY ACTIVITY (1) Current Budget

ACTIVITY Teaching Activities 27 Teaching 28 Extracurricular 29 Payments to School Districts Total Teaching Activities Teaching Support 22 Learning Resources 24 Guidance and Counseling 25 Pupil Management and Safety 26 Health/Related Services Total Teaching Support Other Supportive Activities 42 Food 43 Commodities 44 Operations 49 Transfers 52 Operations 53 Maintenance 56 Insurance 59 Transfers 62 Grounds Maintenance 63 Operation of Buildings 64 Maintenance 65 Utilities 67 Building Security 68 Insurance

Effective Date 9/1/99

Supersedes 9/1/97

Form SPI F-200

(2) % to Total

(3) Current Year Change

$

$

$

$

$

$

$

$

$

$

(4) % to Total

(5) Revised Budget

(6) % to Total

$ C/S 7201 C/S 7211 C/S 7221 CALCULATED

$ C/S 7151 C/S 7171 C/S 7181 C/S 7191 CALCULATED

(

) (

) (

) (

(

) (

) (

) (

$ C/S C/S C/S ) ( C/S C/S C/S C/S ) ( C/S C/S C/S C/S C/S C/S C/S

7241 7331 7251 7261 ) 7281 7291 7321 7041 ) 7361 7371 7381 7391 7411 7421

Chapter F-200

(

)

(

)

Section 4

Page GF11

________________________________________________________________________School District SUMMARY OF GENERAL FUND EXPENDITURES BY ACTIVITY (continued)

(1) Current Budget

ACTIVITY Other Supportive Activities (cont.) 72 Information Systems 73 Printing 74 Warehousing and Distribution 75 Motor Pool 83 Interest 84 Principal 85 Debt-Related Expenditures 91 Public Activities Total Other Supportive Activities Unit Administration 23 Principal's Office Total Unit Administration Central Administration 11 Board of Directors 12 Superintendent's Office 13 Business Office 14 Human Resources 21 Supervision—Instruction 41 Supervision—Nutrition Services 51 Supervision—Transportation 61 Supervision—Building Total Central Administration

TOTAL EXPENDITURES

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

(2) % to Total

(3) Current Year Change

(4) % to Total

(5) Revised Budget

$

$

C/S 7431 C/S 7441 C/S 7451 C/S 7461 C/S 7481 C/S 7491 C/S 7501 C/S 7511 CALCULATED

$

$

$ C/S 7161

$

$

$

$

$ C/S 7111 C/S 7121 C/S 7131 C/S 7101 C/S 7141 C/S 7231 C/S 7271 C/S 7351 CALCULATED

$ C/S 5321

100.0

$ C/S 5321

100.0

$ C/S 5321

Chapter F-200

(6) % to Total

100.0

Section 4

Page GF12

________________________________________________________________________School District

GENERAL FUND - REVENUE WORKSHEET - LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation of the timber excise tax collection (Revenue Account 1500) is necessary to estimate the net excess levy collection. The net excess levy equals the excess levy amount minus the sum of the timber levy. PART I - LOCAL PROPERTY TAX COLLECTIONS (1) Excess Levy Amount

(2) Est. Timber Levy

(3) Net Levy Amount (Col. 1 - Col. 2)

(4) Collection %

(5) Amount Budgeted (Col. 3 x Col. 4)

1/

Fall 200X $ 3191

$

C/S 3241

$

CALCULATED

4181

$

CALCULATED

Spring 200X $ C/S 6031

$

C/S 3251

$

CALCULATED

4191

$

C/S 2951

$

C/S 11001

1100 TOTAL LOCAL TAXES PART II - TIMBER EXCISE TAX (1) Timber Assessed Valuation 3/

(2) 2/

(3)

(4)

(5)

Est. Timber Levy (Col. 1 x Col. 2)

Collection %

Amount Budgeted (Col. 3 x Col. 4)

$

Per Thousand

Fall 200X $ 4151

$

3201

$

C/S 3241

0%

$

Spring 200X $ 3221

$

3231

$

C/S 3251

100%

$

CALCULATED

$

C/S 15001

1500 TIMBER EXCISE TAX

XXXXX

1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is same as dollars per thousand used for excess levy (use a three-decimal rate). 3/ Use 50 percent timber assessed valuation or 80 percent assessed valuation of timber roll.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

Chapter F-200

Section 4

Page GF13

________________________________________________________________________School District

GENERAL FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES A.

(1) Assets Purchased by CONDITIONAL SALES CONTRACTS (RCW 28A.335.200) in prior years:

(2) Length of Contract (months)

TOTAL B.

Assets to be purchased by CONDITIONAL SALES CONTRACTS AND NOTES in new FY:

TOTAL

(3) Outstanding Balance at Sept. 1, 200X

(4) Principal Payments in FY 200X–200X $

$

$

$

$ 3/

$

Length of Contract (months)

Total Amount of Contract Purchase 2/

Down Pmts. and Prin. Pmts. in FY 200X–200X

$

TOTAL for both sections (A+B)

1/ 2/ 3/ 4/

Please refer to SPI Bulletin No. 7-87 Financial Services (2/27/87). Budget expenditure(s) on appropriate program matrix pages. Budget as part of Program 97 Districtwide Support, Activity 83 Other Interest, or Activity 84 Debt Principal, as appropriate. Budget as Other Financing Source in Revenue Account 9500 on page GF7.

Form SPI F-200

(6) Outstanding Balance at Aug. 31, 200X (Col. 3 - Col. 4)

$

$

Supersedes 9/1/99

(5) Interest Payments in FY 200X–200X

$

C.

Effective Date 9/1/00

1/

Interest Payments in FY 200X–200X

Long-Term Financing Rev. Acct. 9500 (Col. 3 - Col. 4)

$ $

4/ 3/

Chapter F-200

$

Section 4

Page GF14

________________________________________________________________________School District

TRANSPORTATION VEHICLE FUND BUDGET (1) Current Budget

(2) Current Year Change

REVENUES AND OTHER FINANCING SOURCES 1100 Local Property Tax 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1600 County-Administered Forests 1900 Other Local Taxes 2200 Sales of Goods, Supplies, and Services, Unassigned 2299 School Bus Revenue 2300 Investment Earnings 2500 Gifts and Donations 2600 Fines and Damages 2800 Insurance Recoveries 2900 Local Nontax, Unassigned 3600 State Forests 4499 Transportation Reimbursement—Depreciation 5400 Federal in Lieu of Taxes 8100 Agencies and Associations Grants 9100 Sale of Bonds 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing

(3) Revised Budget C/S 11009 13009 14009 C/S 15009 16009 19009 22009 22999 23009 25009 26009 28009 29009 36009 44999 54009 81009 91009 93009 94009 95009

A.

TOTAL REVENUES, OTHER FINANCING SOURCES (less transfers)

B.

9900 OPERATING TRANSFERS IN (from the General Fund)

99009

C.

TOTAL REVENUES AND OTHER FINANCING SOURCES

C/S 9629

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

CALCULATED

Chapter F-200

Section 4

Page TVF1

________________________________________________________________________School District

TRANSPORTATION VEHICLE FUND BUDGET (continued)

D.

EXPENDITURES Program 97 Districtwide Support Act. 83 Interest 1/ Act. 84 Principal Act. 85 Debt-Related Expenditures Act. 86 Bond Issuance Program 99 Pupil Transportation Act. 57 Cash Purchases/Rebuilding of Transportation Equipment Act. 58 Contract Purchases/Rebuilding of Transportation Equipment TOTAL EXPENDITURES

E.

G.L. 905 OTHER FINANCING USES—OPERATING TRANSFERS OUT (to the Debt Service Fund)

F.

EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (C-D-E)

(1) Current Budget

(2) Current Year Change

5479 5489 5499 5509 5449 5459 C/S 5329 5339

C/S 5359

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.850 Reserved for Uninsured Risks G.L.890 Unreserved, Undesignated Fund Balance G. TOTAL BEGINNING FUND BALANCE H.

G.L. 898 PRIOR YEAR ADJUSTMENTS (+ or -)

I.

ENDING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.850 Reserved for Uninsured Risks G.L.890 Unreserved, Undesignated Fund Balance TOTAL ENDING FUND BALANCE (F+G, + or - H)

1/ 2/

Includes interest portion of purchase contracts. Amount on Line I must be equal to or greater than all reserved fund balances.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

(3) Revised Budget

3219 2659 3169 2679 2699 C/S 2759 XXXXX

XXXXX

XXXXX 3949 4359 4209 4369 C/S 4319 C/S 4399 2/

Chapter F-200

Section 4

Page TVF2

________________________________________________________________________School District

TRANSPORTATION VEHICLE FUND - REVENUE WORKSHEET - LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX

Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation of the timber excise tax collection (Revenue Account 1500) is necessary to estimate the net excess levy collection. The net excess levy equals the excess levy amount minus the sum of the timber levy. PART I - LOCAL PROPERTY TAX COLLECTIONS (1) Excess Levy Amount

(2) Est. Timber Levy

(3) Net Levy Amount (Col. 1 - Col. 2)

(4) Collection %

(5) Amount Budgeted (Col. 3 x Col. 4)

1/

Fall 200X $ 3199

$

C/S 3249

$

CALCULATED

4189

$

CALCULATED

Spring 200X $ C/S 6009

$

C/S 3259

$

CALCULATED

4199

$

C/S 2959

$

C/S 11009

1100 TOTAL LOCAL TAXES PART II - TIMBER EXCISE TAX (1) 100% Timber Assessed Valuation

(2) $

Per Thousand

2/

(3)

(4)

(5)

Est. Timber Levy (Col. 1 x Col. 2)

Collection %

Amount Budgeted (Col. 3 x Col. 4)

Fall 200X $ 4159

$

3209

$

C/S 3249

0%

$

Spring 200X $ 3229

$

3239

$

C/S 3259

100%

$

CALCULATED

1500 TIMBER EXCISE TAX

$

C/S 15009

XXXXX

1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is the same as dollars per thousand used for excess levy (use a three-decimal rate).

Effective Date 9/1/00

Supersedes Form 9/1/99 SPI F-200

Chapter F-200

Section 4

Page TVF3

________________________________________________________________________School District

TRANSPORTATION VEHICLE FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/ A.

(1) Assets Purchased by CONDITIONAL SALES CONTRACTS (RCW 28A.335.200) in prior years:

(2) Length of Contract (months)

TOTAL B.

Assets to be purchased by CONDITIONAL SALES CONTRACTS AND NOTES in new FY:

TOTAL

(3) Outstanding Balance at Sept. 1, 200X

(4) Principal Payments in FY 200X–200X

$

$

$

$

Length of Contract (months)

Total Amount of Contract Purchase 2/

$

3/

(5) Interest Payments in FY 200X–200X $

$

$

$

Down Pmts. & Prin. Pmts. in FY 200X–200X

$

Interest Payments in FY 200X–200X

$

C.

TOTAL for both sections (A+B)

1/ 2/ 3/ 4/

Please refer to SPI Bulletin No. 7-87 Financial Services (2/27/87). Budget expenditure(s) on page TVF2, under Activity 58 Contract Purchases/Rebuilding of Transportation Equipment. Budget as part of Program 97 Districtwide Support, Activity 83 Other Interest, or Activity 84 Debt Principal, as appropriate. Budget as Other Financing Source in Revenue Account 9500 on page TVF1.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

(6) Outstanding Balance at Aug. 31, 200X (Col. 3 - Col. 4)

$

Long-Term Financing Rev. Acct. 9500 (Col. 3 - Col. 4)

$ 3/

Chapter F-200

4/

$

Section 4

Page TVF4

________________________________________________________________________School District

SUMMARY OF CAPITAL PROJECTS FUND BUDGET (1) Current Budget

(2) Current Year Change

REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 4000 State, Special Purpose 5000 Federal, General Purpose 6000 Federal, Special Purpose 7000 Revenues from Other School Districts 8000 Revenues from Other Entities 9000 Other Financing Sources A.

(3) Revised Budget

MASK MASK MASK MASK MASK MASK MASK MASK MASK

CP3 CP3 CP3 CP3 CP4 CP4 CP4 CP4 CP4

TOTAL REVENUES AND OTHER FINANCING SOURCES

C/S 9622

EXPENDITURES 10 Sites 20 Buildings 30 Equipment 40 Energy 50 Sales and Lease Expenditures 60 Bond Issuance Expenditures 90 Debt Expenditures

C/S C/S C/S C/S C/S C/S C/S

B.

TOTAL EXPENDITURES

C/S 5322

C.

G.L. 905 OTHER FINANCING USES—OPERATING TRANSFERS OUT (to the Debt Service Fund)

D.

EXCESS of REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C)

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

0112 0212 0312 0412 0512 0792 0912

5332

C/S 5352

Chapter F-200

Section 4

Page CP1

________________________________________________________________________School District

SUMMARY OF CAPITAL PROJECTS FUND BUDGET (continued)

E.

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.850 Reserved for Uninsured Risks G.L.861 Reserve of Bond Proceeds G.L.862 Reserve of Levy Proceeds G.L.863 Reserve of State Proceeds G.L.864 Reserve of Federal Proceeds G.L.865 Reserve of Other Proceeds G.L.870 Unreserved, Designated for Other Items G.L.890 Unreserved, Undesignated Fund Balance TOTAL BEGINNING FUND BALANCE

F.

G.L.898 PRIOR YEAR ADJUSTMENTS (+ or -)

(1) Current Budget

(2) Current Year Change

(3) Revised Budget 3212 2652 3162 2672 2762 2772 2782 2792 5162 2682 2692 C/S 2752

XXXXX

XXXXX

XXXXX

G. G.L.899 RESIDUAL EQUITY TRANSFERS OUT (to the Debt Service Fund)

5862

H.

G.L.899 RESIDUAL EQUITY TRANSFERS OUT (to the General Fund)

5872

I.

ENDING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.850 Reserved for Uninsured Risks G.L.861 Reserve of Bond Proceeds G.L.862 Reserve of Levy Proceeds G.L.863 Reserve of State Proceeds G.L.864 Reserve of Federal Proceeds G.L.865 Reserve of Other Proceeds G.L.870 Unreserved, Designated for Other Items G.L.890 Unreserved, Undesignated Fund Balance TOTAL ENDING FUND BALANCE (D+E, + or - F, - G - H)

3942 4352 4202 4362 4582 4592 4602 4612 5172 4342 C/S 4312 C/S 4392

1/

1/ Line I must be equal to or greater than all reserved fund balances.

Effective Date 9/1/99

Supersedes 9/1/97

Form SPI F-200

Chapter F-200

Section 4

Page CP2

________________________________________________________________________School District

CAPITAL PROJECTS FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1)

(2)

(3)

Current Budget

Current Year Change

Revised Budget

LOCAL TAXES 1100 Local Property Tax 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1600 County-Administered Forests 1900 Other Local Taxes 1000

C/S 11002 13002 14002 C/S 15002 16002 19002 MASK

TOTAL LOCAL TAXES

LOCAL NONTAX 2200 Sales of Goods, Supplies, and Services, Unassigned 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals 2800 Insurance Recoveries 2900 Local Nontax, Unassigned 2000

22002 23002 24002 25002 26002 27002 28002 29002 MASK

TOTAL LOCAL NONTAX

STATE, GENERAL PURPOSE 3600 State Forests 3900 Other State General Purpose, Unassigned 3000

36002 39002 MASK

TOTAL STATE, GENERAL PURPOSE

STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4130 State Matching, Paid Direct to Districts 4230 State Matching, Paid Direct to Contractors 4300 Other State Agencies, Unassigned 4000

Effective Date 9/1/00

41002 41302 42302 43002

TOTAL STATE, SPECIAL PURPOSE

Supersedes Form 9/1/99 SPI F-200

MASK

Chapter F-200

Section 4

Page CP3

________________________________________________________________________School District

CAPITAL PROJECTS FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) Current Budget

(2) Current Year Change

FEDERAL, GENERAL PURPOSE 5400 Federal in Lieu of Taxes 5500 Federal Forests 5000

54002 55002

TOTAL FEDERAL, GENERAL PURPOSE

MASK

FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6200 Direct Special Purpose Grants 6240 Impact Aid 6300 Federal Grants Through Other Agencies, Unassigned 6000

61002 62002 62402 63002

TOTAL FEDERAL, SPECIAL PURPOSE

MASK

REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7000

71002

TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS

MASK

REVENUES FROM OTHER ENTITIES 8100 Governmental Entities 8000

81002

TOTAL REVENUES FROM OTHER ENTITIES

MASK

OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing 9900 Operating Transfers 9000

91002 92002 93002 94002 95002 99002

TOTAL OTHER FINANCING SOURCES

MASK

TOTAL REVENUES AND OTHER FINANCING SOURCES

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

(3) Revised Budget

C/S 9622

Chapter F-200

Section 4

Page CP4

________________________________________________________________________School District

CAPITAL PROJECTS FUND - REVENUE WORKSHEET - LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX

Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation of the timber excise tax collection (Revenue Account 1500) is necessary to estimate the net excess levy collection. The net excess levy equals the excess levy amount minus the sum of the timber levy. PART I - LOCAL PROPERTY TAX COLLECTIONS (1) Excess Levy Amount

(2) Est. Timber Levy

(3) Net Levy Amount (Col. 1 - Col. 2)

(4) Collection %

(5) Amount Budgeted (Col. 3 x Col. 4)

1/

Fall 200X $ 3192

$

C/S 3242

$

CALCULATED

4182

$

CALCULATED

Spring 200X $ C/S 6002

$

C/S 3252

$

CALCULATED

4192

$

C/S 2952

$

C/S 11001

1100 TOTAL LOCAL TAXES PART II - TIMBER EXCISE TAX (1) 100% Timber Assessed Valuation

(2) $ Per Thousand

2/

(3)

(4)

(5)

Est. Timber Levy (Col. 1 x Col. 2)

Collection %

Amount Budgeted (Col. 3 x Col. 4)

Fall 200X $ 4152

$

3202

$

C/S 3242

0%

$

XXXXX

Spring 200X $ 3222

$

3232

$

C/S 3252

100%

$

CALCULATED

$

C/S 15002

1500 TIMBER EXCISE TAX

1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is the same as dollars per thousand used for excess levy (use a three-decimal rate).

Effective Date 9/1/00

Supersedes Form 9/1/99 SPI F-200

Chapter F-200

Section 4

Page CP5

________________________________________________________________________School District

CAPITAL PROJECTS FUND - PROJECT DESCRIPTION FOR FISCAL YEAR 200X–200X

PROJECT

DESCRIPTION

TOTAL EXPENDITURES

Effective Date 9/1/00

Total

Sites (10)

Buildings (20)

Equipment (30)

Energy (40)

C/S 5322

C/S 0112

C/S 0212

C/S 0312

C/S 0412

Supersedes Form 9/1/99 SPI F-200

Sales and Lease Bond Issuance Expenditure Expenditure (50) (60)

C/S 0512

C/S 0792

Debt Principal (91)

Debt Interest (92)

Arbitrage Rebate (93)

C/S 0712

C/S 0722

C/S 0732

Chapter F-200

Section 4

Page CP6

________________________________________________________________________School District

SALARY EXHIBIT - CERTIFICATED EMPLOYEES FOR FISCAL YEAR 200X–200X 1/

Title of Position

FTE

High

* * * * Annual Salary Rates * * * * Low Average

Total Annual Salary

2/

$

TOTAL

$

1/ Salaries budgeted in the Capital Projects Fund must be in accordance with the Accounting Manual for Public School Districts in the State of Washington. 2/ Except for subtotals and totals, annual salary must equal FTE times the average annual salary rate.

Effective Date 9/1/99

Supersedes 9/1/97

Form SPI F-200

Chapter F-200

Section 4

Page CP7

________________________________________________________________________School District

SALARY EXHIBIT - CLASSIFIED EMPLOYEES FOR FISCAL YEAR 200X–200X 1/

Title of Position

FTE

No. of Hours

High

* * * * Hourly Rates of Pay * * * * Low Average

Total Annual Salary

2/

$

TOTAL

$

1/ Salaries budgeted in the Capital Projects Fund must be in accordance with the Accounting Manual for Public School Districts in the State of Washington. 2/ Except for subtotals and totals, annual salary must equal number of hours times the average hourly rate of pay.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

Chapter F-200

Section 4

Page CP8

________________________________________________________________________School District CAPITAL PROJECTS FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/

A.

(1) Assets Purchased by CONDITIONAL SALES CONTRACTS (RCW 28A.335.200) in prior years:

(2) Length of Contract (months)

TOTAL B.

Assets to be purchased by CONDITIONAL SALES CONTRACTS AND NOTES in new FY:

TOTAL

(3) Outstanding Balance at Sept. 1, 200X $

$

$

$

Length of Contract (months)

Total Amount of Contract Purchase 2/

$

C.

TOTAL for both sections (A+B)

1/ 2/ 3/ 4/

Please refer to SPI Bulletin No. 7-87 Financial Services (2/27/87). Budget expenditure(s) in appropriate expenditure type on page CP6. Budget as part of Expenditure (90)—Debt on page CP6. Budget as Other Financing Source in Revenue Account 9500 on page CP4.

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

(4) Principal Payments in FY 200X–200X

3/

(5) Interest Payments in FY 200X–200X $

$

$

$

Down Pmts. and Prin. Pmts. in FY 200X–200X

$

(6) Outstanding Balance at Aug. 31, 200X (Col. 3 - Col. 4)

Interest Payments in FY 200X–200X

$ $

Long-Term Financing Rev. Acct. 9500 (Col. 3 - Col. 4)

$ 3/

Chapter F-200

4/

$

Section 4

Page CP9

________________________________________________________________________School District

SUMMARY OF DEBT SERVICE FUND BUDGET (1) Current Budget

A.

REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 5000 Federal, General Purpose 6000 Federal, Special Purpose 9000 Other Financing Sources TOTAL REVENUES AND OTHER FINANCING SOURCES

B.

EXPENDITURES Matured Bond Expenditures Interest on Bonds Interfund Loan Interest Bond Transfer Fees Arbitrage Rebate Underwriter's Fees TOTAL EXPENDITURES

C. D. E. F.

(2) Current Year Change

MASK DS2 MASK DS2 MASK DS2 MASK DS2 MASK DS2 MASK DS2 C/S 9623 5373 5523 5403 5533 5543 5553 C/S 5323

G.L. OTHER FINANCING USES PAYMENT TO REFUNDED BOND ESCROW AGENT CROSSOVER DEFEASANCE EXCESS OF REVENUES/OTHER FINANCING USES SOURCES OVER (UNDER) EXPENDITURES (A - B - C - D - E)

5333 5603 5613 C/S 5353

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.890 Unreserved, Undesignated Fund Balance G. TOTAL BEGINNING FUND BALANCE H. I. J

G.L.898 PRIOR YEAR ADJUSTMENTS ( + or - ) G.L.899 RESIDUAL EQUITY TRANSFERS IN (from the Capital Projects Fund) G.L.899 RESIDUAL EQUITY TRANSFERS OUT (to the General Fund)

K.

ENDING FUND BALANCE G.L.810 Reserved for Other Items G.L.830 Reserved for Debt Service G.L.835 Reserved for Arbitrage Rebate G.L.890 Unreserved, Undesignated Fund Balance TOTAL ENDING FUND BALANCE (F+G, + or - H, + I-J)

Effective Date 9/1/99

Supersedes 9/1/97

Form SPI F-200

(3) Revised Budget

3213 2653 3163 2693 C/S 2753 XXXXX

XXXXX

XXXXX 9643 5343 3943 4353 4203 C/S 4313 C/S 4393

Chapter F-200

Section 4

Page DS1

________________________________________________________________________School District

DEBT SERVICE FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1) Current Budget

(2) Current Year Change

LOCAL TAXES 1100 Local Property Taxes 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1600 County-Administered Forests 1900 Other Local Taxes 1000 TOTAL LOCAL TAXES

(3) Revised Budget C/S 11003 13003 14003 C/S 15003 16003 19003 MASK

LOCAL NONTAX 2300 Investment Earnings 2900 Local Nontax, Unassigned 2000 TOTAL LOCAL NONTAX

23003 29003 MASK

STATE, GENERAL PURPOSE 3600 State Forests 3900 Other State General Purpose, Unassigned 3000 TOTAL STATE, GENERAL PURPOSE

36003 39003 MASK

FEDERAL, GENERAL PURPOSE 5400 Federal in Lieu of Taxes 5500 Federal Forests 5000 TOTAL FEDERAL, GENERAL PURPOSE

54003 55003 MASK

FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6000 TOTAL FEDERAL, SPECIAL PURPOSE

61003 MASK

OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9600 Sale of Refunding Bonds 9900 Operating Transfers 9000 TOTAL OTHER FINANCING SOURCES

91003 92003 96003 99003 MASK

TOTAL REVENUES AND OTHER FINANCING SOURCES

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

C/S 9623

Chapter F-200

Section 4

Page DS2

________________________________________________________________________School District

DEBT SERVICE FUND - REVENUE WORKSHEET - LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX Local property tax collections (Account 1100) should include revenue anticipated to be received in cash during the fiscal year. Estimation of the timber excise tax collection (Revenue Account 1500) is necessary to estimate the net excess levy collection. The net excess levy equals the excess levy amount minus the sum of the timber levy.

PART I - LOCAL PROPERTY TAX COLLECTIONS (1) Excess Levy Amount

(2) Est. Timber Levy

(3) Net Levy Amount (Col. 1 - Col. 2)

(4) Collection %

(5) Amount Budgeted (Col. 3 x Col. 4)

1/

Fall 200X $ 3193

$

C/S 3243

$

CALCULATED

4183

$

Spring 200X $ C/S 6033

$

C/S 3253

$

CALCULATED

4193

$

C/S 2953

$

C/S 11003

1100 TOTAL LOCAL TAXES

CALCULATED

PART II - TIMBER EXCISE TAX (1) 100% Timber Assessed Valuation

(2) 2/

(3)

(4)

(5)

Est. Timber Levy (Col. 1 x Col. 2)

Collection %

Amount Budgeted (Col. 3 x Col. 4)

$

Per Thousand

Fall 200X $ 4153

$

3203

$

C/S 3243

0%

$

XXXXX

Spring 200X $ 3223

$

3233

$

C/S 3253

100%

$

CALCULATED

$

C/S 15003

1500 TIMBER EXCISE TAX

1/ The fall and spring collection percentages should be based on the most recent three-year history of tax collection percentages. 2/ Dollars per thousand is the same as dollars per thousand used for excess levy (use a three-decimal rate).

Effective Date 9/1/00

Supersedes 9/1/99

Form SPI F-200

Chapter F-200

Section 4

Page DS3

________________________________________________________________________School District

SUMMARY OF ASSOCIATED STUDENT BODY FUND (1) Current Budget

(2) Current Year Change

(3) Revised Budget 4804 4814 4824 4834 4934 C/S 9624

A.

REVENUES 100 General Student Body 200 Athletics 300 Classes 400 Clubs 600 Private Moneys TOTAL REVENUES

B.

EXPENDITURES 100 General Student Body 200 Athletics 300 Classes 400 Clubs 600 Private Moneys TOTAL EXPENDITURES

4854 4864 4874 4884 4944 C/S 5324

C.

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (A-B)

C/S 5354

D.

BEGINNING FUND BALANCE G.L.810 Reserved for Other Items G.L.840 Reserved for Inventory G.L.850 Reserved for Uninsured Risks G.L.870 Unreserved, Designated for Other Items G.L.890 Unreserved, Undesignated Fund Balance TOTAL BEGINNING FUND BALANCE

3214 2664 2674 2684 2694 CS 2754

E.

G.L.898 PRIOR YEAR ADJUSTMENTS (+ or -)

F.

ENDING FUND BALANCE G.L.810 Reserved for Other Items G.L.840 Reserved for Inventory G.L.850 Reserved for Uninsured Risks G.L.870 Unreserved, Designated for Other Items G.L.890 Unreserved, Undesignated Fund Balance TOTAL ENDING FUND BALANCE (C+D, + or - E)

1/

Amount on Line F should be equal to or greater than all reserved fund balances.

Effective Date 9/1/99

Supersedes 9/1/97

Form SPI F-200

XXXXX

XXXXX

XXXXX 3944 4284 4364 4344 C/S 4314 C/S 4394

Chapter F-200

Section 4

1/

Page ASB1

BUDGET EXTENSION EDITS

STATUTORY CITATION: Chapter 28A.505 RCW, WAC 392-123-078 and 392-123-079 PURPOSE: To aid in the budget extension review process, OSPI has established edits for Form F-200. This section provides the school districts and educational service districts explanations of the edits. School district budgets extensions are reviewed and edited by ESDs and OSPI to ensure estimates are reasonable. Districts are encouraged to use the F-203 X option in planning and preparation of a general fund budget extension. All school district budget extensions will have a preliminary review and edit performed by their respective ESD prior to adoption. Review, alteration, and approval of second class school district budget extensions are required by a committee consisting of the ESD superintendent or a representative thereof, a member of the local school district board of directors or a representative thereof, and a representative of OSPI. Upon receipt of F-200 data, the ESD will perform budget extension edit checks. If data provided varies by specified amounts, edit messages will be printed. These edits are created to ensure estimates are reasonable and have been entered properly. The purpose for this review is to assist school districts in their budget extension process by drawing attention to areas and/or relationships requiring further evaluation. This does not relieve the school district from its responsibility for establishing the estimates as set forth in its budget extension document. Edits have been assigned to two classifications. Error edits check for erroneous data which have been entered into each system and initiates items needing correction. Error edits also check for the presence of certain accounts, programs, and activities which must be present in each district. Informational edits indicate items that may need correction if so determined upon further investigation. Please refer to the F-195 edit section of this handbook for detailed explanation of each edit. The following edits are valid for the F-200 process: 1.001 1.053 1.137 1.189 1.514 1.710 1.718 1.731 1.740 1.904 2.004 2.904 3.903 9.006 9.027

1.028 1.114 1.141 1.190 1.578 1.711 1.721 1.732 1.742 1.905 2.005 2.905 3.904 9.016 9.028

Effective Date 9/1/00

1.029 1.120 1.142 1.191 1.701 1.712 1.724 1.734 1.743 1.910 2.006 2.906 3.905 9.019 9.901

Supersedes 9/1/99

1.030 1.121 1.143 1.193 1.704 1.715 1.726 1.737 1.800 1.912 2.007 3.001 4.001 9.021 9.902

Form

1.048 1.122 1.144 1.503 1.705 1.716 1.728 1.738 1.801 2.001 2.031 3.024 4.009 9.023 9.904

Chapter F-200

1.049 1.136 1.188 1.504 1.706 1.717 1.730 1.739 1.901 2.002 2.901 3.902 9.001 9.026

Section 5

Page 1

CHAPTER IV: BUDGET STATUS REPORT CONTENTS

SECTION Budget Status Report

Intro

Form F-198 Budget Status Report

Effective Date 9/1/99

Supersedes NEW

Form

1

Chapter F-198

PAGE(S) 1 1–5

Section INDEX

Page 1

BUDGET STATUS REPORT

STATUTORY CITATION: RCW 28A.505.150, WAC 392-123-115 PURPOSE: Included is this section of the handbook is a copy of Form F-198 budget status r eports for each fund. School districts must submit their latest budget status reports for the appropriate fund(s) and in the proper format with their budget extension requests. WAC 392-123-115 requires school districts to prepare monthly budget status reports for each fund and provide this report to each member of the school district board of directors at the board's regular monthly meeting. Budget status reports should be analyzed on a monthly basis. School Financial Services encourages each district to run the budget status report to simulate closing each month. The district is encouraged to use this report and other reports in monthly reconciliation. If it appears total expenditures of any fund will exceed the adopted and approved appropriation level, the district must complete action on a budget extension prior to incurring expenditures in excess of the grand total of such appropriations to avoid possible liabilities as set forth in RCW 28A.505.150. For first class school districts, a budget extension must be adopted by the district prior to incurring expenditures which exceed the fund's appropriation. For second class school districts, a budget extension must be adopted and approved by both the ESD and OSPI prior to incurring expenditures that exceed the fund's appropriation. Budget extensions failing to meet this requirement are subject to nonapproval by this agency. The annual budget column on Form F-198 must agree with the F-195 current budget column.

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter F-198

Section Intro

Page 1

For the A. REVENUES /OTHER FIN. SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 4000 State, Special Purpose 5000 Federal, General Purpose 6000 Federal, Special Purpose 7000 Revenue from Other Districts 8000 Other Agencies and Assoc. 9000 Other Financing Sources Total REVENUES/OTHER FIN. SOURCES B. EXPENDITURES 00 Regular Instruction 20 Special Education 30 Vocational Instruction 40 Skills Center Instruction 50+60 Compensatory Education 70 Other Instructional Programs 80 Community Services 90 Support Services Total EXPENDITURES C. OPERATING TRANS. TO TVF, DSF, AND CPF D. EXCESS OF REVENUES/OTHER FIN. SOURCES OVER (UNDER) EXP. /OTHER FIN. USES (A-B-C) E. TOTAL BEGINNING FUND BALANCE F. G/L 898 PRIOR YEAR ADJUSTMENTS (+ OR -) G. G/L 899 RESIDUAL EQUITY TRANSFERS IN FROM CPF AND DSF (+) H. TOTAL ENDING FUND BALANCE (D+E + OR - F+G) I. ENDING FUND BALANCE ACCOUNTS: G/L 810 RESERVED FOR OTHER ITEMS G/L 830 RESERVED FOR DEBT SERVICE G/L 835 RESERVED FOR ARBITRAGE G/L 840 RESERVED FOR INVENTORY G/L 850 RESERVED FOR UNINS. RISKS G/L 870 UNRES. DESIG. OTHER ITEMS G/L 875 UNRES. DESIG. CONTINGENCIES G/L 890 UNRESERVED, UN. FUND BAL. TOTAL

Effective Date 9/1/97

Supersedes 9/1/95

GENERAL FUND -- BUDGET STATUS REPORT School District for the Month of ANNUAL ACTUAL ACTUAL BUDGET FOR MONTH FOR YEAR ENCUMBRANCES

, 19 BALANCE

PERCENT

XXXXXX

Form F-198

Chapter F-198

Section 1

Page 1

TRANSPORTATION VEHICLE FUND -- BUDGET STATUS REPORT School District for the Month of

For the

ANNUAL BUDGET

ACTUAL FOR MONTH

ACTUAL FOR YEAR

ENCUMBRANCES

, 19

BALANCE

PERCENT

A. REVENUES AND OTHER FIN. SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 4000 State, Special Purpose 5000 Federal, General Purpose 8000 Other Agencies and Assoc. 9000 Other Financing Sources Total REV../OTHER FIN . SRCES. (LESS TRANS.) B. 9900 OPERATING TRANSFERS IN FROM GF C. Total REV./OTHER FIN. SOURCES D. EXPENDITURES Program 92 Debt Service Activity 83 Interest Activity 84 Principal Activity 85 Debt-Related Expenditures Program 99 Pupil Transportation Activity 57 Cash Purchase/Rebuild Transportation Equip. Activity 58 Contract Purchase/ Rebuild Trans. Equip. Total EXPENDITURES E. OPERATING TRANSFERS OUT TO DSF F. EXCESS OF REVENUES/OTHER FIN. SOURCES OVER (UNDER) EXPENDITURES AND OTHER FIN. USES (C-D-E) G. TOTAL BEGINNING FUND BALANCE H. G/L 898 PRIOR YEAR ADJ. (+ OR -) I. TOTAL ENDING FUND BALANCE (F+G + OR - H) J. ENDING FUND BALANCE ACCOUNTS: G/L 810 RESERVED FOR OTHER ITEMS G/L 830 RESERVED FOR DEBT SERVICE G/L 835 RESERVED FOR ARBITRAGE G/L 850 RESERVED FOR UNINS. RISKS G/L 890 UNRESERVED, UN. FUND BAL. TOTAL

Effective Date 9/1/97

Supersedes 9/1/95

XXXXXX

Form F-198

Chapter F-198

Section 1

Page 2

CAPITAL PROJECTS FUND -- BUDGET STATUS REPORT School District for the Month of ANNUAL ACTUAL ACTUAL BUDGET FOR MONTH FOR YEAR ENCUMBRANCES

For the A. REVENUES /OTHER FIN. SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 4000 State, Special Purpose 5000 Federal, General Purpose 6000 Federal, Special Purpose 7000 Revenue from Other Districts 8000 Other Agencies and Assoc 9000 Other Financing Sources Total REVENUES/OTHER FIN. SOURCES B. EXPENDITURES 10 Sites 20 Buildings 30 Equipment 40 Energy 50 Sales and Lease Expenditures 60 Bond Issuance Expenditures 90 Debt B. TOTAL EXPENDITURES C. OPERATING TRANSFERS OUT TO DSF D. EXCESS OF REVENUES/OTHER FIN. SRCS. OVER (UNDER) EXPENDITURES AND OTHER FIN. USES (A-B-C) E. TOTAL BEGINNING FUND BALANCE F. G/L 898 PRIOR YEAR ADJUSTMENTS (+ OR -) G. G/L 899 RESIDUAL EQUITY TRANSFERS OUT TO THE DSF AND GF (-) H. TOTAL ENDING FUND BALANCE (D+E + OR - F -G) I. ENDING FUND BALANCE ACCOUNTS: G/L 810 RESERVED FOR OTHER ITEMS G/L 830 RESERVED FOR DEBT SERVICE G/L 835 RESERVED FOR ARBITRAGE G/L 850 RESERVED FOR UNINS. RISKS G/L 861 RESERVE OF BOND PROCEEDS G/L 862 RESERVE OF LEVY PROCEEDS G/L 863 RESERVE OF STATE PROCEEDS G/L 864 RESERVE OF FED. PROCEEDS G/L 865 RESERVE OF OTHER PROCEEDS G/L 870 UNRES. DESIG. OTHER ITEMS G/L 890 UNRESERVED, UN. FUND BAL. TOTAL

Effective Date 9/1/97

Supersedes 9/1/95

, 19 BALANCE

PERCENT

XXXXXX (

)

Form F-198

(

)

Chapter F-198

Section 1

Page 3

DEBT SERVICE FUND -- BUDGET STATUS REPORT For the

School District for the Month of ANNUAL BUDGET

ACTUAL FOR MONTH

, 19

ACTUAL FOR YEAR

ENCUMBRANCES

BALANCE

PERCENT

A. REVENUES AND OTHER FIN. SOURCES 1000 Local Taxes 2000 Local Nontax 3000 State, General Purpose 5000 Federal, General Purpose 6000 Federal, Special Purpose 9000 Other Financing Sources Total REVENUES/OTHER FIN. SOURCES B. EXPENDITURES Matured Bond Expenditures Interest on Bonds Interfund Loan Interest Bond Transfer Fees Arbitrage Rebate Total EXPENDITURES C. OTHER FINANCING USES D. EXCESS of REVENUES/OTHER FIN. SOURCES OVER (UNDER) EXPENDITURES (A-B-C) E. TOTAL BEGINNING FUND BALANCE F. G/L 898 PRIOR YEAR ADJUSTMENTS (+ OR -) G. G/L 899 RESIDUAL EQUITY TRANSFERS IN FROM CPF AND OUT TO GF (+ OR -)

XXXXXX

H. TOTAL ENDING FUND BALANCE (D+E + OR - F + OR - G) I. ENDING FUND BALANCE ACCOUNTS: G/L 810 RESERVED FOR OTHER ITEMS G/L 830 RESERVED FOR DEBT SERVICE G/L 835 RESERVED FOR ARBITRAGE G/L 890 UNRESERVED, UN. FUND BAL. TOTAL

Effective Date 9/1/97

Supersedes 9/1/95

Form F-198

Chapter F-198

Section 1

Page 4

ASSOCIATED STUDENT BODY FUND -- BUDGET STATUS REPORT For the

, 19

School District for the Month of

ANNUAL BUDGET

ACTUAL FOR MONTH

ACTUAL FOR YEAR

ENCUMBRANCES

BALANCE

PERCENT

A. REVENUES 100 General Student Body 200 Athletics 300 Classes 400 Clubs 600 Private Moneys Total REVENUES B. EXPENDITURES 100 General Student Body 200 Athletics 300 Classes 400 Clubs 600 Private Monies Total EXPENDITURES C. EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (A-B)

D. TOTAL BEGINNING FUND BALANCE

E. G/L 898 PRIOR YEAR ADJUSTMENTS (+ OR -)

XXXXXX

F. TOTAL ENDING FUND BALANCE (C+D + OR - E) G. ENDING FUND BALANCE ACCOUNTS: G/L 810 RESERVED FOR OTHER ITEMS G/L 840 RESERVED FOR INVENTORY G/L 850 RESERVED FOR UNIN. RISKS G/L 870 UNRES.DESIG. OTHER ITEMS G/L 890 UNRESERVED, UN. FUND BAL. TOTAL

Effective Date 9/1/97

Supersedes 9/1/95

Form F-198

Chapter F-198

Section 1

Page 5

CHAPTER V: COUNTY TREASURER’S REPORT CONTENTS

SECTION County Treasurer’s Report

Intro

PAGE(S) 1

Form F-197 (Includes Item Numbers)

1

1–6

F-197 Item Number Dictionary

2

1–2

F-197 File Account Logic

3

1–12

Effective Date 9/1/99

Supersedes NEW

Form

Chapter F-197

Section INDEX

Page 1

COUNTY TREASURER'S REPORT

STATUTORY CITATION: RCW 28A.510.270; WAC 392-123-132 PURPOSE: Provide school districts and educational service districts documentation relating to the F-197 county treasurer's monthly report to school districts. Included in this section are: 1. Form F-197 with item numbers. 2. Item Number Dictionary. 3. File Account Logic for the F-197 reports. The county treasurer for each county in Washington State is designated as ex officio treasurer of the school districts located in his/her county. As ex officio treasurer, the county is required to submit to each school district a monthly report of the state of the finances. This report is to be submitted not later than the seventh business day of the following month. Each school district shall reconcile its (a) ending net cash and investments, (b) revenues, and (c) expenditures reported by its county treasurer with the district records for all funds. OSPI encourages monthly reconciliation of the district accounts with a simulation of closing using the fund balance budget status report (Form F-198). The educational service districts must enter the monthly data into the F-197 CASH program.

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter F-197

Section Intro

Page 1

__________________________________COUNTY TREASURER'S MONTHLY REPORT TO ____________________________________SCHOOL DISTRICT NO. ______________ESD NO. ____________

FOR Month

I

Year

CASH: Beginning Cash Balance ADD: School District Deposits Receipted In

ITEM No.

General Fund 1

ASB Fund 4

01

Investment Earnings 02 Investments Sold (Exclude Interest) 03 Interfund Loan Proceeds from Fund 2 52 Repayment of Interfund Loan Principal from Funds 2, 3, or 9 (Exclude Interest) 49 Proceeds from Revenue Anticipation Notes Issued15 Total Schedule A Cash Increases (see page 8) 04 Other Cash Increases - Identify 19

DEDUCT:Warrants Redeemed Warrant Interest Paid Investments Purchased Interfund Loans to Funds 2, 3, or 9 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) Interfund Loan Interest Paid Revenue Anticipation Notes Redeemed Revenue Anticipation Note Interest Paid Operating Transfer to Funds 2, 3, or 9. Other Cash Decreases - Identify

05 06 07 13 08 09 16 17 10 11

Ending Cash Balance II INVESTMENTS: Beginning Investments Balance ADD: Investments Purchased DEDUCT:Investments Sold Ending Investments Balance III WARRANTS OUTSTANDING: Beginning Warrants Outstanding Balance ADD: Warrants Issued DEDUCT:Warrants Redeemed Warrants Cancelled

07 03

12 05 14

Ending Warrants Outstanding Balance IV REVENUE ANTICIPATION NOTES OUTSTANDING: Beginning Revenue Anticipation Notes Outstanding Balance ADD: Revenue Anticipation Notes Issued 15 DEDUCT:Revenue Anticipation Notes Redeemed 16 Ending Revenue Anticipation Notes Outstanding

ENDING CASH PLUS INVESTMENTS LESS WARRANTS OUTSTANDING LESS REVENUE ANTICIPATION NOTES OUTSTANDING

Effective Date 9/1/96

Supersedes 9/1/95

Form F-197

Chapter Section Page F-197 1 1

__________________________________COUNTY TREASURER'S MONTHLY REPORT TO ____________________________________SCHOOL DISTRICT NO. ______________ESD NO. ____________

FOR Month

Year

ITEM Capital Projects Transportation No. Fund 2 Vehicle Fund 9 I

CASH: Beginning Cash Balance ADD: School District Deposits Receipted In

01

Investments Sold (Exclude Interest) 03 Interfund Loan Proceeds from Fund 1 and 2 52 Repayment of Interfund Loan Principal from Funds 1, 3, or 9 (Exclude Interest) 49 Proceeds from Revenue Anticipation Notes Issued15 Total Schedule A Cash Increases (see page 8) 04 Other Cash Increases - Identify 19

DEDUCT:Warrants Redeemed Warrant Interest Paid Investments Purchased Interfund Loans to Funds 1, 3, or 9 Repayment of Interfund Loan Principal to Funds 1 or 2 (Exclude Interest) Interfund Loan Interest Paid Revenue Anticipation Notes Redeemed Revenue Anticipation Note Interest Paid Residual Equity Transfer to Fund 1 and 3 or Operating Transfer to Fund 3. Bond Issuance Expenditures Other Cash Decreases - Identify

05 06 07 13 08 09 16 17 10 18 11

Ending Cash Balance II INVESTMENTS: Beginning Investments Balance ADD: Investments Purchased DEDUCT:Investments Sold Ending Investments Balance III WARRANTS OUTSTANDING: Beginning Warrants Outstanding Balance ADD: Warrants Issued DEDUCT:Warrants Redeemed Warrants Cancelled

07 03

12 05 14

Ending Warrants Outstanding Balance IV REVENUE ANTICIPATION NOTES OUTSTANDING: Beginning Revenue Anticipation Notes Outstanding Balance ADD: Revenue Anticipation Notes Issued 15 DEDUCT:Revenue Anticipation Notes Redeemed 16 Ending Revenue Anticipation Notes Outstanding ENDING CASH PLUS INVESTMENTS LESS WARRANTS OUTSTANDING LESS REVENUE ANTICIPATION NOTES OUTSTANDING

Effective Date 9/1/96

Supersedes 9/1/95

Form F-197

Chapter Section Page F-197 1 2

__________________________________COUNTY TREASURER'S MONTHLY REPORT TO ____________________________________SCHOOL DISTRICT NO. ______________ESD NO. ____________

FOR Month

Year

ITEM No. I

COUNTY TREASURER'S CASH: Beginning County Treasurer's Cash Balance ADD: School District Deposits Receipted In

Debt Service Fund 3

01

Investments Sold (Exclude Interest) 03 Interfund Loan Proceeds from Fund 1 and 2 52 Accrued Interest and Premium on Bond Sales 50 Monies Remitted to County Treas. by Fiscal Agent77 Proceeds from Revenue Anticipation Notes Issued15 Other Cash Increases -- Identify 19 Total Schedule A Cash Increases (see page 8) 04

DEDUCT:Warrants Redeemed

05

Warrant Interest Paid 06 Voted Bonds Redeemed by County Treasurer 71 Nonvoted Bonds Redeemed by County Treasurer 58 Voted Coupon Interest Paid by County Treasurer 72 Nonvoted Coupon Interest Paid by County Treasurer 65 Bond Transfer Fees 98 Investments Purchased 07 Monies Remitted to Fiscal Agent by County Treas.73 Repayment of Interfund Loan to Funds 1 or 2 08 Interfund Loan Interest Paid 09 Revenue Anticipation Notes Redeemed 16 Revenue Anticipation Note Interest Paid 17 Residual Equity Transfer to Fund 1 10 to Close Out Debt Service Fund Other Cash Decreases - Identify 11

Ending County Treasurer's Cash Balance II COUNTY TREASURER'S INVESTMENTS: Beginning County Treasurer's Investments Balance ADD: Investments Purchased 07 DEDUCT:Investments Sold 03 Ending County Treasurer's Investments Balance III FISCAL AGENT CASH: Beginning Fiscal Agent Cash Balance ADD: Monies Remitted to the Fiscal Agent by County Treas. 73 DEDUCT:Voted Bonds Redeemed by the Fiscal Agent 75 Nonvoted Bonds Redeemed by the Fiscal Agent 57 Voted Coupon Interest Paid by the Fiscal Agent 76 Nonvoted Coupon Interest Paid by the Fiscal Agent 64 Monies Remitted to County Treas. by Fiscal Agent77 Ending Fiscal Agent Cash Balance IV REVENUE ANTICIPATION NOTES OUTSTANDING: Beginning Revenue Anticipation Notes Outstanding Balance ADD: Revenue Anticipation Notes Issued 15 DEDUCT:Revenue Anticipation Notes Redeemed 16 Ending Revenue Anticipation Notes Outstanding

Effective Date 9/1/96

Supersedes 9/1/95

Form F-197

Chapter Section Page F-197 1 3

__________________________________COUNTY TREASURER'S MONTHLY REPORT TO ____________________________________SCHOOL DISTRICT NO. ______________ESD NO. ____________ FOR Month

Year

ITEM No. V WARRANTS OUTSTANDING: Beginning Warrants Outstanding Balance ADD: Warrants Issued DEDUCT:Warrants Redeemed Warrants Cancelled

Debt Service Fund 3 (continued)

12 05 14

Ending Warrants Outstanding Balance VI MATURED VOTED BONDS OUTSTANDING Beginning Matured Voted Bonds Outstanding Balance ADD: Bonds Maturing this Month 90 DEDUCT:Bonds Redeemed by Fiscal Agent 75 Bonds Redeemed by County Treasurer 71 Ending Matured Voted Bonds Outstanding Balance VII MATURED NONVOTED BONDS OUTSTANDING Beginning Matured Nonvoted Bonds Outstanding Balance ADD: Bonds Maturing this Month 56 DEDUCT:Bonds Redeemed by Fiscal Agent 57 Bonds Redeemed by County Treasurer 58 Ending Matured Nonvoted Bonds Outstanding Balance VIII UNMATURED VOTED BONDS OUTSTANDING Beginning Unmatured Voted Bonds Outstanding Balance ADD: Bonds Issued 78 Refunding Bonds Transferred from Fund 6 87 DEDUCT:Bonds Maturing this Month 90 Bonds Refunded Transferred to Funds 5 or 6 97 Ending Unmatured Voted Bonds Outstanding Balance IX UNMATURED NONVOTED BONDS OUTSTANDING Beginning Unmatured Nonvoted Bonds Outstanding Balance ADD: Bonds Issued 59 Refunding Bonds Transferred from Fund 6 60 DEDUCT:Bonds Maturing this Month 56 Bonds Refunded Transferred to Funds 5 or 6 62 Ending Unmatured Nonvoted Bonds Outstanding Balance X VOTED MATURED COUPONS OUTSTANDING Beginning Voted Matured Coupons Outstanding Balance ADD: Coupons Maturing this Month 79 DEDUCT:Coupon Interest Paid by the Fiscal Agent 76 Coupon Interest Paid by the County Treasurer 72 Ending Voted Matured Coupons Outstanding Balance XI NONVOTED MATURED COUPONS OUTSTANDING Beginning Nonvoted Matured Coupons Outstanding Balance ADD: Coupons Maturing this Month 63 DEDUCT:Coupon Interest Paid by the Fiscal Agent 64 Coupon Interest Paid by the County Treasurer 65 Ending Nonvoted Matured Coupons Outstanding Balance

Effective Date 9/1/96

Supersedes 9/1/95

Form F-197

Chapter Section Page F-197 1 4

__________________________________COUNTY TREASURER'S MONTHLY REPORT TO ____________________________________SCHOOL DISTRICT NO. ______________ESD NO. ____________

FOR Month

Year

ITEM No. I

CASH: Beginning Cash Balance ADD: School District Deposits Receipted In Investment Earnings Investments Sold (Exclude Interest) Other Cash Increases - Identify

DEDUCT:Warrants Redeemed Investments Purchased Other Cash Decreases - Identify

Expendable

Non-Expendable

Trust Fund 7

Trust Fund 8

01 02 03 19 05 07 11

Ending Cash Balance

II INVESTMENTS: Beginning Investments Balance ADD: Investments Purchased DEDUCT:Investments Sold Ending Investments Balance

III WARRANTS OUTSTANDING: Beginning Warrants Outstanding Balance ADD: Warrants Issued DEDUCT:Warrants Redeemed Warrants Cancelled

07 03

12 05 14

Ending Warrants Outstanding Balance

ENDING CASH PLUS INVESTMENTS LESS WARRANTS OUTSTANDING

Effective Date 9/1/99

Supersedes 9/1/96

Form F-197

Chapter F-197

Section Page 1 5

_____________________________COUNTY

TREASURER'S

To____________________________________________________School

MONTHLY

REPORT

District No.________________________________ESD No.______________

FOR Month

Year

SCHEDULE

A

Detail of all Cash Increases (Other Than School District Direct Deposits with the County Treasurer, Investment Transactions, Interfund Loans, and Accrued Interest and Premium on Bonds Sold).

School Revenue No. 1100 1300 1400 1500 1600 1900 XXXX 2900 5500 3600 3900 4100 5400 XXXX 2300 2400 9100 9600 7100 7301 ** 9900 XXXX

ITEM No.

General Fund 1

Capital Projects Fund 2

Debt Service Fund 3

Transportation Vehicle Fund 9

Source Description

Local Property Tax 20 Sale of Tax Title Property 28 In Lieu of Taxes 29 Timber Excise Tax 35 County-Administered Forests—DNR 30 Other Local Taxes 31 State Apportionment (Total Only) Report 119732 Other Nontax (i.e., Impact Fees) 38 Federal Forests 27 State Forests—DNR 34 Other State—General 36 Other State—Special Purpose 37 Federal in Lieu of Taxes 55 Other Federal (Includes Accounts 5200 and 6100) 40 Investment Earnings 02 Interfund Loan Interest Earnings 41 Sale of Bonds 42 Sale of Refunding Bonds 43 Participation Payments from Other Districts 46 Nonhigh Participation 47 Operating Transfers 48 Residual Equity Transfers to Fund 1 and in certain cases Fund 3 33

TOTAL SCHEDULE A CASH INCREASES (These totals must equal the amounts shown in Item 04 on pages 1, 2 and 3 in Funds 1, 2, 3, and 9)

**Please refer to the Accounting Manual for Public School Districts in the State of Washington for definition of Revenue 9900 Operating Transfers.

This report is due on or before the 7th business day of the following month according to RCW 28A.510.270(2). I hereby certify that the county treasurer's monthly report to the above-named school district is true and correct.

County Treasurer ___________________________________________________________________________ _____________________________ DEPUTY

Effective Date 9/1/00

Supersedes 9/1/99

Form F-197

DATE

Chapter Section Page F-197 1 6

F-197 ITEM NUMBER DICTIONARY ITEM NO. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79

Description

Fund(s)

School District Deposits Receipted In Investment Earnings Investments Sold (Exclude Interest) Total Schedule A Cash Increases (pg 6) Warrants Redeemed Warrant Interest Paid Investments Purchased Repayment of Interfund Loan Principal to Fund 2 (Exclude Int) Interfund Loan Interest Paid Operating Transfers to TVF 9, CPF 2, and DSF 3 Other Cash Decreases—Identify Warrants Issued Interfund Loans to Funds CP 2, DSF 3, TVF 9 Warrants Canceled Revenue Anticipation Notes Issued Revenue Anticipation Notes Redeemed Revenue Anticipation Note Interest Paid Bond Issuance Expenditures Other Cash Increases—Identify 1100 Local Property Tax

GF,CPF,TVF,DSF,TRUST GF,CPF,TVF,DSF,TRUST GF,CPF,TVF,DSF,TRUST GF,CPF,TVF,DSF GF,CPF,TVF,DSF,TRUST GF,CPF,TVF,DSF GF,CPF,TVF,DSF,TRUST GF,CPF,TVF,DSF GF,CPF,TVF,DSF GF,CPF,TVF,DSF GF,CPF,TVF,DSF,TRUST GF,CPF,TVF,DSF,TRUST GF,CPF GF,CPF,TVF,DSF,TRUST GF,CPF,TVF,DSF GF,CPF,TVF,DSF GF,CPF,TVF,DSF CPF GF,CPF,TVF,DSF,TRUST GF,CPF,TVF,DSF

5500 Federal Forests 1300 Sale of Tax Title Property 1400 In Lieu of Taxes 1600 County-Administered Forests 1900 Other Local Taxes State Apportionment (Total Only) Report 1197 Residual Equity Transfers 3600 State Forests 1500 Timber Excise Tax 3900 Other State-General 4100 Other State-Special Purpose 2900 Other Nontax (i.e., Impact Fees)

GF,CPF,DSF GF,CPF,TVF,DSF GF,CPF,TVF,DSF GF,CPF,TVF,DSF GF,CPF,TVF,DSF GF,TVF GF,DSF GF,CPF,TVF,DSF GF,CPF,TVF,DSF GF,CPF,DSF GF,CPF,TVF GF,CPF,TVF,DSF

Other Federal (Includes 5200 and 6100) 2400 Interfund Loan Int. Earnings 9100 Sale of Bonds 9600 Sale of Refunding Bonds

GF,CPF GF,CPF GF,CPF,TVF DSF

7100 Participation Payments from Other Districts 7301 Nonhigh Participation 9900 Operating Transfers Repayment of Interfund Loan Principal from CPF, DSF, TVF (Exclude Interest) Accrued Interest and Premium on Bond Sales

GF,CPF GF CPF,DSF,TVF GF,CPF DSF

Interfund Loan Proceeds from Fund 2

GF,CPF,TVF,DSF

5400 Federal in Lieu of Taxes Nonvoted Bonds Maturing This Month Nonvoted Bonds Redeemed by Fiscal Agent Nonvoted Bonds Redeemed by County Treasurer Unmatured Nonvoted Bonds Issued Unmatured Nonvoted Refunded Bonds

GF,CPF,TVF,DSF DSF DSF DSF DSF DSF

Unmatured Nonvoted Bonds Refunded Nonvoted Coupons Maturing this Month Nonvoted Coupons Interest Paid by Fiscal Agent Nonvoted Coupons Interest Paid by County Treasurer

DSF DSF DSF DSF

Voted Bonds Redeemed by County Treasurer Voted Coupon Interest Paid by County Treasurer Monies Remitted to Fiscal Agent by County Treasurer

DSF DSF DSF

Voted Bonds Redeemed by the Fiscal Agent Voted Coupon Interest Paid by the Fiscal Agent Monies Remitted to County Treas. by Fiscal Agent Voted Bonds Issued Voted Coupons Maturing this Month

DSF DSF DSF DSF DSF

Effective Date 9/1/99

Supersedes 9/1/96

Form

7/ 8,ASB 7/ 8,ASB 7/ 8,ASB 7/ 8,ASB 7/ 8,ASB

7/ 8,ASB 7/ 8,ASB 7/ 8,ASB

7/ 8,ASB

Chapter Section Page F-197 2 1

F-197 ITEM NUMBER DICTIONARY ITEM NO. 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100

Description

Fund(s)

Voted Refunding Bonds

DSF

Voted Bonds Maturing this Month

DSF

Voted Bonds Refunded Bond Transfer Fees

DSF DSF

Ending Treasurer's Balance

130 160 240

Ending Balance Cash Decreases Ending Cash Increases Ending Cash Balance (G.L. 240)

241 250 450 451 604 670 671 675 676 685 686 690 691

Ending Warrants Outstanding Balance (G.L. 241) Fiscal Agent Cash Ending Investment Balance (G.L. 450)

C/S GF,CPF,DSF,ASB Trust 7 and 8,TVF C/S GF,CPF,DSF,ASB,Trust C/S GF,CPF,DSF,ASB,Trust C/S GF,CPF,DSF,ASB Trust 7 and 8,TVF C/S GF,CPF,DSF,ASB,Trust C/S DSF C/S GF,CPF,DSF,ASB,Trust

Ending Revenue Anticipation Notes Outstanding

C/S GF,CPF,DSF,TVF

Matured Voted Bonds Outstanding Matured Nonvoted Bonds Outstanding Voted Coupons Outstanding Nonvoted Coupons Outstanding Unmatured Voted Bonds Outstanding Unmatured Nonvoted Bonds Outstanding

C/S DSF C/S DSF C/S DSF C/S DSF C/S DSF C/S DSF

Effective Date 9/1/99

Supersedes 9/1/96

Form

7 and 8,TVF 7 and 8,TVF 7 and 8,TVF 7 and 8,TVF

Chapter Section Page F-197 2 2

F-197 FILE ACCOUNT LOGIC GENERAL FUND 1 240

= 450

= 241

= 604

=

Cash on Deposit with County Treasurer Beginning Cash Balance + line item 01 School District Deposit Receipted In + line item 03 Investments Sold (Exclude Interest) + line item 04 Total Schedule A Cash Increases + line item 15 Revenue Anticipation Notes Issued + line item 19 Other Cash Increases—Identify + line item 49 Repayment of Interfund Loan Principal from Fund CPF, DSF, or TVF (Exclude Interest) + line item 52 Interfund Loan Proceeds from Fund 2 - line item 05 Warrants Redeemed - line item 06 Warrant Interest Paid - line item 07 Investments Purchased - line item 08 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) - line item 09 Interfund Loan Interest Paid - line item 10 Operating Transfer to the Transportation Vehicle Fund 9, Capital Projects Fund 2, and Debt Service Fund 3 - line item 11 Other Cash Decreases—Identify - line item 13 Interfund Loans to Funds 2, 3, or 9 - line item 16 Revenue Anticipation Notes Redeemed - line item 17 Revenue Anticipation Note Interest Paid Ending Cash Balance (General Ledger Item Number 240) Investments Beginning Investment Balance + line item 07 Investments Purchased - line item 03 Investments Sold (Exclude Interest) Ending Investment Balance (General Ledger Item Number 450) Warrants Outstanding Beginning Warrants Outstanding Balance + line item 12 Warrants Issued - line item 05 Warrants Redeemed - line item 14 Warrants Canceled Ending Warrants Outstanding Balance (General Ledger Item Number 241) Revenue Anticipation Notes Outstanding Beginning Revenue Anticipation Notes Outstanding Balance + line item 15 Revenue Anticipation Notes Issued - line item 16 Revenue Anticipation Notes Redeemed Ending Revenue Anticipation Notes Outstanding

Effective Date 9/1/00

Supersedes 9/1/96

Form

Chapter F-197

Section 3

Page 1

GENERAL FUND 1 (continued) 100

= 160

= 130

=

Treasurer's Balance Beginning Treasurer's Balance + line item 01 School District Deposits Receipted In + line item 04 Total Schedule A Cash Increases + line item 14 Warrants Canceled + line item 19 Other Cash Increases—Identify + line item 49 Repayment of Interfund Loan Principal from Fund CPF, DSF, or TVF (Exclude Interest) + line item 52 Interfund Loan Proceeds from Fund 2 + line item 15 Revenue Anticipation Notes Issued - line item 05 Warrants Redeemed - line item 06 Warrant Interest Paid - line item 08 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) - line item 09 Interfund Loan Interest Paid - line item 10 Operating Transfer to the Transportation Vehicle Fund 9, Capital Projects Fund 2, and Debt Service Fund 3 - line item 11 Other Cash Decreases—Identify - line item 12 Warrants Issued - line item 13 Interfund Loans to Funds 2, 3, or 9 - line item 16 Revenue Anticipation Notes Redeemed - line item 17 Revenue Anticipation Note Interest Paid Ending Treasurer's Balance Cash Increases Beginning Balance (-0- Beginning of Fiscal Year) + line item 01 School District Deposits Receipted In + line item 04 Total Schedule A Cash Increases + line item 19 Other Cash Increases—Identify + line item 49 Repayment of Interfund Loan Principal from Fund CPF, DSF, or TVF + line item 52 Interfund Loan Proceeds from Fund 2 Ending Balance Cash Increases Cash Decreases Beginning Balance (-0- Beginning of Fiscal Year) + line item 06 Warrant Interest Paid + line item 08 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) + line item 09 Interfund Loan Interest Paid + line item 10 Operating Transfer to the Transportation Vehicle Fund 9, Capital Project Fund 2, and Debt Service Fund 3 + line item 11 Other Cash Decreases—Identify + line item 12 Warrants Issued + line item 13 Interfund Loans to Funds 2, 3, or 9 - line item 14 Warrants Canceled + line item 17 Revenue Anticipation Note Interest Paid Ending Balance Cash Decreases

Effective Date 9/1/00

Supersedes 9/1/96

Form

Chapter F-197

Section 3

Page 2

CAPITAL PROJECTS FUND 2 240

= 450

= 241

= 604

=

Cash on Deposit with County Treasurer Beginning Cash Balance + line item 01 School District Deposit Receipted In + line item 03 Investments Sold (Exclude Interest) + line item 04 Total Schedule A Cash Increases + line item 15 Revenue Anticipation Notes Issued + line item 19 Other Cash Increases—Identify + line item 49 Repayment of Interfund Loan Principal from Fund CPF, DSF, or TVF (Exclude Interest) + line item 52 Interfund Loan Proceeds from Fund 2 - line item 05 Warrants Redeemed - line item 06 Warrant Interest Paid - line item 07 Investments Purchased - line item 08 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) - line item 09 Interfund Loan Interest Paid - line item 10 Operating Transfer to the Transportation Vehicle Fund 9, Capital Projects Fund 2, and Debt Service Fund 3 - line item 11 Other Cash Decreases—Identify - line item 13 Interfund Loans to Funds 2, 3, or 9 - line item 16 Revenue Anticipation Notes Redeemed - line item 17 Revenue Anticipation Note Interest Paid - line item 18 Bond Issuance Expenditures Ending Cash Balance (General Ledger Item Number 240) Investments Beginning Investment Balance + line item 07 Investments Purchased - line item 03 Investments Sold (Exclude Interest) Ending Investment Balance (General Ledger Item Number 450) Warrants Outstanding Beginning Warrants Outstanding Balance + line item 12 Warrants Issued - line item 05 Warrants Redeemed - line item 14 Warrants Canceled Ending Warrants Outstanding Balance (General Ledger Item Number 241) Revenue Anticipation Notes Outstanding Beginning Revenue Anticipation Notes Outstanding Balance + line item 15 Revenue Anticipation Notes Issued - line item 16 Revenue Anticipation Notes Redeemed Ending Revenue Anticipation Notes Outstanding

Effective Date 9/1/00

Supersedes 9/1/96

Form

Chapter F-197

Section 3

Page 3

CAPITAL PROJECTS FUND 2 (continued) 100

= 160

= 130

=

Treasurer's Balance Beginning Treasurer's Balance + line item 01 School District Deposits Receipted In + line item 04 Total Schedule A Cash Increases + line item 14 Warrants Canceled + line item 15 Revenue Anticipation Notes Issued + line item 19 Other Cash Increases Identify + line item 49 Repayment of Interfund Loan Principal from Fund CPF, DSF, or TVF (Exclude Interest) + line item 52 Interfund Loan Proceeds from Fund 2 - line item 05 Warrants Redemeed - line item 06 Warrant Interest Paid - line item 08 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) - line item 09 Interfund Loan Interest Paid - line item 10 Operating Transfer to the Transportation Vehicle Fund 9, Capital Projects Fund 2, and Debt Service Fund 3 - line item 11 Other Cash Decreases—Identify - line item 12 Warrants Issued - line item 13 Interfund Loans to Funds 2, 3, or 9 - line item 16 Revenue Anticipation Notes Redeemed - line item 17 Revenue Anticipation Note Interest Paid - line item 18 Bond Issuance Expenditures Ending Treasurer's Balance Cash Increases Beginning Balance (-0- Beginning of Fiscal Year) + line item 01 School District Deposits Receipted In + line item 04 Total Schedule A Cash Increases + line item 19 Other Cash Increases—Identify + line item 49 Repayment of Interfund Loan Principal from Fund CPF, DSF, or TVF + line item 52 Interfund Loan Proceeds Ending Balance Cash Increases Cash Decreases Beginning Balance (-0- Beginning of Fiscal Year) + line item 06 Warrant Interest Paid + line item 08 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) + line item 09 Interfund Loan Interest Paid + line item 10 Operating Transfer to the Transportation Vehicle Fund 9, Capital Project Fund 2, and Debt Service Fund 3 + line item 11 Other Cash Decreases—Identify + line item 12 Warrants Issued + line item 13 Interfund Loans to Funds 2, 3, or 9 - line item 14 Warrants Canceled + line item 17 Revenue Anticipation Note Interest Paid + line item 18 Bond Issuance Expenditures Ending Balance Cash Decreases

Effective Date 9/1/00

Supersedes 9/1/96

Form

Chapter F-197

Section 3

Page 4

DEBT SERVICE FUND 3 240

= 450

= 241

= 250

=

Cash on Deposit with County Treasurer Beginning Cash Balance + line item 01 School District Deposit Receipted In + line item 03 Investments Sold (Exclude Interest) + line item 04 Total Schedule A Cash Increases + line item 19 Other Cash Increases—Identify + line item 15 Revenue Anticipation Notes Issued + line item 52 Interfund Loan Proceeds from Fund 2 + line item 50 Accrued Interest on Premium on Bond Sales + line item 77 Monies Transferred to County Treasurer by Fiscal Agent - line item 05 Warrants Redeemed - line item 06 Warrants Interest Paid - line item 07 Investments Purchased - line item 08 Repayment of Interfund Loan Principal to Fund 1 or 2 (Exclude Interest) - line item 09 Interfund Loan Interest Paid - line item 10 Operating Transfer to the General Fund to close out DSF 3 - line item 11 Other Cash Decreases—Identify - line item 16 Revenue Anticipation Notes Redeemed - line item 17 Revenue Anticipation Note Interest Paid - line item 71 Voted Bonds Redeemed by County Treasurer - line item 72 Voted Coupon Interest Paid by County Treasurer - line item 73 Monies Remitted to the Fiscal Agent by County Treasurer - line item 98 Bond Transfer Fees - line item 65 Nonvoted Coupon Interest Paid by County Treasurer - line item 58 Nonvoted Bonds Redeemed by Country Treasurer Ending Cash Balance (General Ledger Item Number 240) Investments Beginning Investment Balance + line item 07 Investments Purchased - line item 03 Investments Sold (Exclude Interest) Ending Investment Balance (General Ledger Item Number 450) Warrants Outstanding Beginning Warrants Outstanding Balance + line item 12 Warrants Issued - line item 05 Warrants Redeemed - line item 14 Warrants Canceled Ending Warrants Outstanding Balance (General Ledger Item Number 241) Fiscal Agent Cash Beginning Balance + line item 73 Monies Remitted to the Fiscal Agent by County Treasurer - line item 75 Voted Bonds Redeemed by the Fiscal Agent - line item 76 Voted Coupon Interest Paid by the Fiscal Agent - line item 77 Monies Remitted to County Treasurer by Fiscal Agent - line item 57 Nonvoted Bonds Redeemed by Fiscal Agent - line item 64 Nonvoted Coupons Interest Paid by County Treasurer Ending Fiscal Agent Cash Balance (General Ledger Item Number 250)

Effective Date 9/1/00

Supersedes 9/1/96

Form

Chapter F-197

Section 3

Page 5

DEBT SERVICE FUND 3 (continued) 604

= 100

= 675

= 676

=

Revenue Anticipation Notes Outstanding Beginning Revenue Anticipation Notes Outstanding Balance + line item 15 Revenue Anticipation Notes Issued - line item 16 Revenue Anticipation Notes Redeemed Ending Revenue Anticipation Notes Outstanding Treasurer's Balance Beginning Treasurer's Balance + line item 01 School District Deposits Receipted In + line item 04 Total Schedule A Cash Increases + line item 19 Other Cash Increases—Identify + line item 15 Revenue Anticipation Notes Issued + line item 50 Accrued Interest and Premium on Bond Sales + line item 52 Interfund Loan Proceeds from Funds 1 or 2 + line item 14 Warrants Canceled - line item 05 Warrants Redeemed - line item 06 Warrant Interest Paid - line item 08 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) - line item 09 Interfund Loan Interest Paid - line item 10 Operating Transfer to the General Fund to close out DSF 3 - line item 11 Other Cash Decreases—Identify - line item 12 Warrants Issued - line item 16 Revenue Anticipation Notes Redeemed - line item 17 Revenue Anticipation Note Interest Paid - line item 64 Nonvoted Coupons Paid by Fiscal Agent - line item 71 Voted Bonds Redeemed by County Treasurer - line item 72 Voted Coupon Interest Paid by County Treasurer - line item 75 Voted Bonds Redeemed by the Fiscal Agent - line item 76 Voted Coupon Interest Paid by the Fiscal Agent - line item 98 Bond Transfer Fees - line item 58 Nonvoted Bonds Redeemed by County Treasurer - line item 65 Nonvoted Coupons Interest Paid by County Treasurer - line item 57 Nonvoted Bonds Redeemed by Fiscal Agent Ending Treasurer's Balance Matured Voted Bonds Outstanding Beginning Matured Voted Bonds Outstanding Balance + line item 90 Voted Bonds Maturing This Month - line item 75 Voted Bonds Redeemed by Fiscal Agent - line item 71 Voted Bonds Redeemed by County Treasurer Ending Matured Voted Bonds Outstanding Balance Matured Nonvoted Bonds Outstanding Beginning Nonvoted Matured Bonds Outstanding Balance + line item 56 Nonvoted Bonds Maturing This Month - line item 57 Nonvoted Bonds Redeemed by Fiscal Agent - line item 58 Nonvoted Bonds Redeemed by County Treasurer Ending Matured Nonvoted Bonds Outstanding Balance

Effective Date 9/1/00

Supersedes 9/1/96

Form

Chapter F-197

Section 3

Page 6

DEBT SERVICE FUND 3 (continued) 690

= 691

= 685

= 686

= 160

= 130

=

Unmatured Voted Bonds Outstanding Beginning Unmatured Voted Bonds Outstanding Balance + line item 78 Voted Bonds Issued + line item 87 Voted Refunding Bonds Transferred from Fund 6 - line item 90 Voted Bonds Maturing this Month - line item 97 Voted Bonds Refunded Transferred to Fund 5 or 6 Ending Unmatured Voted Bonds Outstanding Balance Unmatured Nonvoted Bonds Outstanding Beginning Unmatured Nonvoted Bonds Outstanding Balance + line item 59 Unmatured Nonvoted Bonds Issued + line item 60 Unmatured Nonvoted Refunding Bonds Transferred from Fund 6 - line item 56 Nonvoted Bonds Maturing this Month - line item 62 Nonvoted Bonds Refunded Transferred to Fund 5 or 6 Ending Unmatured Nonvoted Bonds Outstanding Balance Voted Coupons Outstanding Beginning Balance Matured Voted Coupons Outstanding + line item 79 Voted Coupons Maturing this Month - line item 72 Voted Coupon Interest Paid by County Treasurer - line item 76 Voted Coupon Interest Paid by the Fiscal Agent Ending Balance Matured Voted Coupons Outstanding Nonvoted Coupons Outstanding Beginning Balance Matured Nonvoted Coupons Outstanding + line item 63 Nonvoted Coupons Maturing this Month - line item 64 Nonvoted Coupon Interest Paid by Fiscal Agent - line item 65 Nonvoted Coupon Interest Paid by the County Treasurer Ending Balance Matured Nonvoted Coupons Outstanding Cash Increases Beginning Balance (-0- Beginning of Fiscal Year) + line item 04 Total Schedule A Cash Increases + line item 19 Other Cash Increases—Identify + line item 50 Accrued Interest and Premium on Bond Sales + line item 52 Interfund Loan Proceeds from Fund 2 Ending Balance Cash Increases Cash Decreases Beginning Balance (-0- Beginning of Fiscal Year) + line item 08 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) + line item 09 Interfund Loan Interest Paid + line item 10 Operating Transfer to the General Fund to close out DSF 3 + line item 11 Other Cash Decreases—Identify + line item 71 Voted Bonds Redeemed by County Treasurer + line item 72 Voted Coupon Interest Paid by County Treasurer + line item 75 Voted Bonds Redeemed by the Fiscal Agent + line item 76 Voted Coupon Interest Paid by Fiscal Agent + line item 98 Bond Transfer Fees + line item 58 Nonvoted Bonds Redeemed by County Treasurer + line item 65 Nonvoted Coupons Interest Paid by County Treasurer + line item 57 Nonvoted Bond Redeemed by Fiscal Agent + line item 64 Nonvoted Coupon Interest Paid by Fiscal Agent Ending Balance Cash Decreases

Effective Date 9/1/00

Supersedes 9/1/96

Form

Chapter F-197

Section 3

Page 7

ASSOCIATED STUDENT BODY FUND 4 240

= 450

= 241

= 100

= 160

= 130

=

Cash on Deposit with County Treasurer Beginning Cash Balance + line item 01 School District Deposit Receipted In + line item 02 Investment Earnings + line item 03 Investments Sold (Exclude Interest) + line item 19 Other Cash Increases—Identify line item 05 Warrants Redeemed line item 07 Investments Purchased line item 11 Other Cash Decreases—Identify Ending Cash Balance (General Ledger Item Number 240) Investments Beginning Investment Balance + line item 07 Investments Purchased line item 03 Investments Sold (Exclude Interest) Ending Investment Balance (General Ledger Item Number 450) Warrants Outstanding Beginning Warrants Outstanding Balance + line item 12 Warrants Issued line item 05 Warrants Redeemed line item 14 Warrants Canceled Ending Warrants Outstanding Balance (General Ledger Item Number 241) Treasurer's Balance Beginning Treasurer's Balance + line item 01 School District Deposits Receipted In + line item 02 Investment Earnings + line item 14 Warrants Canceled + line item 19 Other Cash Increases—Identify line item 05 Warrants Redeemed line item 11 Other Cash Decreases—Identify line item 12 Warrants Issued Ending Treasurer's Balance Cash Increases Beginning Balance (-0- Beginning of Fiscal Year) + line item 01 School District Deposits Receipted In + line item 02 Investment Earnings + line item 19 Other Cash Increases—Identify Ending Balance Cash Increases Cash Decreases Beginning Balance (-0- Beginning of Fiscal Year) + line item 11 Other Cash Decreases—Identify + line item 12 Warrants Issued line item 14 Warrants Canceled Ending Balance Cash Decreases

Effective Date 9/1/00

Supersedes 9/1/96

Form

Chapter F-197

Section 3

Page 8

EXPENDABLE TRUST FUND 7 240

= 450

= 241

= 100

= 160

= 130

=

Cash on Deposit with County Treasurer Beginning Cash Balance + line item 01 School District Deposit Receipted In + line item 02 Investments Earnings + line item 03 Investments Sold (Exclude Interest) + line item 19 Other Cash Increases—Identify line item 05 Warrants Redeemed line item 07 Investments Purchased line item 11 Other Cash Decreases—Identify Ending Cash Balance (General Ledger Item Number 240) Investments Beginning Investment Balance + line item 07 Investments Purchased line item 03 Investments Sold (Exclude Interest) Ending Investment Balance (General Ledger Item Number 450) Warrants Outstanding Beginning Warrants Outstanding Balance + line item 12 Warrants Issued line item 05 Warrants Redeemed line item 14 Warrants Canceled Ending Warrants Outstanding Balance (General Ledger Item Number 241) Treasurer's Balance Beginning Treasurer's Balance + line item 01 School District Deposits Receipted In + line item 02 Investment Earnings + line item 19 Other Cash Increases—Identify + line item 14 Warrants Canceled line item 11 Other Cash Decreases—Identify line item 12 Warrants Issued Ending Treasurer's Balance Cash Increases Beginning Balance (-0- Beginning of Fiscal Year) + line item 01 School District Deposits Receipted In + line item 02 Investment Earnings + line item 19 Other Cash Increases—Identify Ending Balance Cash Increases Cash Decreases Beginning Balance (-0- Beginning of Fiscal Year) + line item 11 Other Cash Decreases—Identify + line item 12 Warrants Issued line item 14 Warrants Canceled Ending Balance Cash Decreases

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter F-197

Section 3

Page 9

NONEXPENDABLE TRUST FUND 8 240

= 450

= 241

= 100

= 160

= 130

=

Cash on Deposit with County Treasurer Beginning Cash Balance + line item 01 School District Deposit Receipted In + line item 02 Investments Earnings + line item 03 Investments Sold (Exclude Interest) + line item 19 Other Cash Increases—Identify line item 05 Warrants Redeemed line item 07 Investments Purchased line item 11 Other Cash Decreases—Identify Ending Cash Balance (General Ledger Item Number 240) Investments Beginning Investment Balance + line item 07 Investments Purchased line item 03 Investments Sold (Exclude Interest) Ending Investment Balance (General Ledger Item Number 450) Warrants Outstanding Beginning Warrants Outstanding Balance + line item 12 Warrants Issued line item 05 Warrants Redeemed line item 14 Warrants Canceled Ending Warrants Outstanding Balance (General Ledger Item Number 241) Treasurer's Balance Beginning Treasurer's Balance + line item 01 School District Deposits Receipted In + line item 02 Investment Earnings + line item 14 Warrants Canceled + line item 19 Other Cash Increases—Identify line item 11 Other Cash Decreases—Identify - line item 12 Warrants Issued Ending Treasurer's Balance Cash Increases Beginning Balance (-0- Beginning of Fiscal Year) + line item 01 School District Deposits Receipted In + line item 02 Investment Earnings + line item 19 Other Cash Increases—Identify Ending Balance Cash Increases Cash Decreases Beginning Balance (-0- Beginning of Fiscal Year) + line item 11 Other Cash Decreases—Identify + line item 12 Warrants Issued line item 14 Warrants Canceled Ending Balance Cash Decreases

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter F-197

Section 3

Page 10

TRANSPORTATION VEHICLE FUND 9 240

= 450

= 241

= 604

=

Cash on Deposit with County Treasurer Beginning Cash Balance + line item 01 School District Deposit Receipted In + line item 03 Investments Sold (Exclude Interest) + line item 04 Total Schedule A Cash Increases + line item 15 Revenue Anticipation Notes Issued + line item 19 Other Cash Increases—Identify + line item 52 Interfund Loan Proceeds from Fund 2 - line item 05 Warrants Redeemed - line item 06 Warrant Interest Paid - line item 07 Investments Purchased - line item 08 Repayment of Interfund Loan Principal to Fund 2 (Exclude Interest) - line item 09 Interfund Loan Interest Paid - line item 10 Operating Transfer to the Transportation Vehicle Fund 9, Capital Project Fund 2, and Debt Service Fund 3 - line item 11 Other Cash Decreases—Identify - line item 16 Revenue Anticipation Notes Redeemed - line item 17 Revenue Anticipation Note Interest Paid Ending Cash Balance (General Ledger Item Number 240) Investments Beginning Investment Balance + line item 07 Investments Purchased - line item 03 Investments Sold Ending Investment Balance (General Ledger Item Number 450) Warrants Outstanding Beginning Warrants Outstanding Balance + line item 12 Warrants Issued - line item 05 Warrants Redeemed - line item 14 Warrants Canceled Ending Warrants Outstanding Balance (General Ledger Item Number 241) Revenue Anticipation Notes Outstanding Beginning Revenue Anticipation Notes Outstanding Balance + line item 15 Revenue Anticipation Notes Issued - line item 16 Revenue Anticipation Notes Redeemed Ending Revenue Anticipation Notes Outstanding

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter F-197

Section 3

Page 11

CHAPTER VI: ANNUAL FINANCIAL REPORT CONTENTS

SECTION F-196 Introduction

PAGE(S)

Intro

1

Calendar

1

1

Frequently Asked Questions with Answers

2

1–2

Report Contents

3

1

Form F-196 with Item Numbers

4

Certification–30

Edits for F-196

5

Refer to Index

(Not used at this time)

6

(Not used at this time)

7

Part III Document Schedules A–L

8

Effective Date 9/1/99

Supersedes NEW

Form

Chapter F-196

1–15

Section INDEX

Page 1

F-196 Introduction PURPOSE: The purpose of this chapter is to provide information on submitting the Annual Financial Statements (F-196 Report) for Washington public school districts. The educational service district (ESD) should run the final F-196 Report and print out the F-196 Report certification page after all error messages are corrected. The procedure for submitting school districts’ annual financial statements is similar to the budget and budget extension process. The ESDs are able to print this document from the F-196 Annual Financial Statement option entitled "Final Lock and Print.” School districts are encouraged to use the Washington School Information Processing Cooperative (WSIPC) to run preliminaries of the F-196 Report and receive edit reports before transmitting data to their ESD. Details of edits are in Section 5 of this chapter. There are error edits that must be corrected, informational edits that are provided to alert districts of potential problems, and warning messages that require district response. Most school districts will be able to electronically transmit financial data to their ESD. School districts that are not able to electronically transmit must manually complete a Form F-196. Blank copies of Form F-196 may be obtained from your ESD or downloaded from the Web: http://ospiwsrv.ospi.wednet.edu/finance/appsfs.htm. School districts should refer to the Accounting Manual for School Districts in the State of Washington for further information relating to expenditure and revenue coding. When the F-196 data submitted to the ESDs have been reviewed, the ESD will forward one copy of the signed certification page to OSPI School Financial Services unit. This copy will be retained by School Financial Services for their files. It is recommended that ESDs retain a copy for their files as well as send one to the school district. The supervisor of School District/ESD Financial Reporting will review the data online and then contact the ESD fiscal officer or assistant fiscal officer if there are problems associated with the submission. The school district must also submit the following when appropriate: 1.

2. 3.

If total actual expenditures exceed total appropriated expenditures in any fund, an explanation must be sent with the certification page. The explanation should contain a confirmation that the overexpenditure exists and the action taken to circumvent its reoccurrence. Any comments on computerized error messages. A statement covering the reason for a district operating less than 180 days.

Notice is hereby given to school districts and ESDs, in accordance with WAC 392117-035, that failure to adhere to due dates will result in a delay of apportionment payments.

Effective Date 9/1/99

Supersedes 9/1/97

Form

Chapter F-196

Section Intro

Page 1

ANNUAL FINANCIAL STATEMENT (F-196) AND DATA COLLECTION CALENDAR STATUTORY CITATION: WAC 392-117-035 PURPOSE: This section provides the calendar for preparation and submission of the school district's F-196 annual financial statement and data collection process. Notice is hereby given to school districts and ESDs, in accordance with WAC 392-117-035, that failure to adhere to the due dates below could result in a delay of apportionment payments. The final date for filing or forwarding will be considered as having been met if the postmark or other evidence indicates shipment prior to the due date or the next workday if the due date falls on a weekend. Final Action Date

Action

October 25

Final date for submission of completed F-196 data from the school district to the local ESD. The data will be submitted on F-196 manual form and/or will be electronically transmitted. For districts not submitting by the October 25 due date, the supervisor of School District/ESD Financial Reporting will begin preparing paperwork to withhold apportionment. The ESD may request a wavier by e-mail or written note to the supervisor of School District/ESD Financial Reporting.

November 1

Final date for ESD to review and forward the certification page back to the school district for signature.

November 8

The signed certification page is due from the school district to the ESD.

November 15

Final date the signed certification page by the ESD is due at OSPI School Financial Services.

Effective Date 9/1/99

Supersedes 9/1/98

Form

Chapter F-196

Section 1

Page 1

FREQUENTLY ASKED QUESTIONS WITH ANSWERS Q) I have run my reports and the calculated totals and/or subtotals do not appear to be correct. A) Request option 2 - F-196 Edit and Calculate, then run your edit report to see if there are any miscalculations. If there are none, rerun your F-196 financial statements or supplemental reports. Running option 2 will cause the corrected amounts to be entered in all report options. Q) I have changed an amount in the F-196 input program and the report does not reflect the change. A) Request Option 2 - F-196 Edit and Calculate. This will cause the corrected amounts to be entered throughout your F-196 finanical statements and supplemental reports. Q) I cannot enter the ending fund balance. A) The ending fund balance is a calculated amount. Q) The ending fund balance is not correct or the beginning fund balance is not printing. A) The beginning fund balance amount must be entered in option 1 - Input. Q) My printer does not paginate correctly. A) Contact your WSIPC fiscal coordinator. Q) The cash (CASHxx-F-197) data are not printing correctly on the edits. A) The ESD should release the month of August. If this is happening at the 1SPI level the district should update its cash file data (usually option 3). Q) My supplemental reports are not calculating correctly. A) Supplemental report data input should be completed and edits rerun (refer to Section 4, pages 17– 19). Q) I submitted a budget extension that has been approved by the ESD and OSPI. It prints at the ESD level, but not at my level (1SPI). A) The district should update with state data (usually option 2) requesting the current budget year. Or the supervisor of School District/ESD Budgeting should be contacted and the data will be moved to the correct index. Q) What are the F-196 program timelines? A) School Financial Services plans on releasing the F-196 financial statements and supplemental reports system in September. Q) Does a hard copy of the F-196 Report have to be printed? A) No, a school district may be able to prepare the F-196 financial statements and supplemental reports without ever having to print a hard copy. OSPI needs only the hard copy of the signed certification page and other information as appropriate. Refer to the introduction to this chapter. Q) The resources in my school district are greater than expenditures. How is this difference to be reported on the Part IV Report given that total resources must equal total expenditures? A) You can either leave the amount of resources that exceeds expenditures off the Part IV Report or report a negative amount on the Use of Fund Balance line.

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter F-196

Section 2

Page 1

FREQUENTLY ASKED QUESTIONS WITH ANSWERS (continued) Q) Does the sum of federal, state, and local resources have to equal the total program expenditures for each program? A) No, the only requirement is that the grand total of federal, state, and local resources assigned to all programs must equal the grand total of expenditures in all programs. Q) How are the first three columns of the Part IV entered? A) These are calculated using the detail expenditure data from matrix pages and supplemental data input. They can only be changed by updating amounts entered in the detail. Q) What do Columns 4–6 of the Part IV represent? A) Column 4 represents the federal resources; Column 5 represents the state resources; and Column 6 the local resources devoted to each program. Q) Why is there an amount for fund balance on the Part IV? A) If the district has expenditures greater than revenues the assumption is that the district will need to use part of their fund balance. Q) What is edited on the Part IV? A) Total resources must equal total expenditures (see edit 1.075), and the local amount entered for Program 21 (see edit 1.585) is used for local portion of the maintenance of effort for special education (see Section 4, page 28). Q) Do I enter an amount for Programs 92, 94, and 97 on the Part IV? A) Only for the amounts shown in the third column. The balance of these expenditures have been adjusted through the Part III, Schedules 1–3 process. Q) I have discovered an error in my F-196 financial statements or supplemental reports after the final lock has been run. How can a correction be made? A) If OSPI has not closed the data file (probably in late November), you can make the corrections as follows: (1) Contact your ESD and tell them you wish to make a correction. Your ESD will coordinate with OSPI to unlock the file. (2) Enter the corrections in your school district's data. (3) After your ESD has told you that the file has been unlocked, electronically transmit the corrected the data to your ESD. If you cannot electronically transmit data to your ESD, manually send your corrections to your ESD on a copy of your F-196 Report. (4) Your ESD will electronically pick up or manually enter the corrections, rerun, and distribute a new F-196 Report. If OSPI has closed the data file (probably in late November), you can make the corrections as follows: (1) Enter the corrections in your school district's F-196 data and print out a new F-196 Report from the 1SPI account. (2) Send the corrected F-196 Report with an explanation to your ESD. (See Chapter VIII, page 7 of the Accounting Manual for Public School Districts in the State of Washington.)

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter F-196

Section 2

Page 2

REPORT CONTENTS Completed F-196 financial statements and supplement reports will contain the following: Certification Page Annual Financial Statements 1. A combined balance sheet for all fund types and account groups. 2. A combined statement of revenues, expenditures, and changes in fund balance for all governmental fund types and Expendable Trust Funds. 3. A combined statement of revenues, expenditures, and changes in fund balance, budget and actual, for all governmental fund types. 4. A combined statement of revenues, expenses and changes in fund balance for all Nonexpendable Trust Funds. 5. A combined statement of cash flows for all Nonexpendable Trust Funds. 6. A combined reconciliation of operating income to net cash provided by operating activities for all Nonexpendable Trust Funds. Revenue and Expenditure Detail Reports 1. Report of revenues and other financing sources. 2. General Fund program/activity/object summary expenditure report. 3. General Fund Expenditure matrices for each program. Supplemental Reports and Schedules 1. Required Data for the Supplemental Reports. 2. Required Data for the Calculation of Federal Indirect Cost Rates. 3. Optional Direct Abatement Report. 4. Full Costing Report. 5. Resource to Program Expenditure Report. Edits, Recoveries, and Maintenance of Effort Reports 1. Edit Report for all Funds. 2. Recovery of State Revenue Report. 3. Special Education Maintenance of Effort Report. 4. Federal Cross-Cutting Maintenance of Effort Report. 5. Vocational Education Maintenance of Effort Report.

Effective Date 9/1/99

Supersedes 9/1/95

Form

Chapter F-196

Section 3

Page 1

Final Print & Lock

Certification of the FY XXXX–XXXX Annual Financial Statements (F-196 Report)

"Date" "Check Figure"

FINAL PRINT AND LOCK

The Annual Financial Statements (Report F-196) for xxxxxxx School District No. xx of xxxxxxx County for the fiscal year ended August 31, xxxx, were prepared on the Item 1021 basis of accounting in accordance with the appropriate accounting principles as stated in the Accounting Manual for Public School Districts in the State of Washington . School was conducted for Item 1031 days. (If school was operated fewer than 180 days, please include a statement covering the reasons and efforts to make up days lost.) The indirect cost rate proposal has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB Circular A-87 and all costs are properly allocable to federal awards. Approved: School District Superintendent or Authorized Official

Date

ESD Superintendent or Authorized Official

Date

Approved:

Report F-196 Summary GENERAL FUND

ASB FUND

CAPITAL PROJECTS FUND

TRANSPORTATION VEHICLE FUND

DEBT SERVICE FUND

EXPENDABLE TRUST FUND

c/s 9621-9xxx1

c/s 9624

c/s 9622-9xxx2

c/s 9629-9xxx9

c/s 9623-9xxx3

c/s 9627

c/s 5321

c/s 5324

c/s 5322

c/s 5329

c/s 5323

c/s 5327

REVENUES OVER (UNDER) EXPEND:

c/s 9631-9xxx1-5321

9624-5324

TOTAL OTHER FINANCING SOURCES

c/s 9xxx1

xxxxxx

c/s 9xxx2

c/s 9xxx9

c/s 9xxx3

xxxxxx

c/s 5354

c/s 5352

c/s 5359

c/s 5353

c/s 5357

2751

2754

2752

2759

2753

2757

5991 9631-5331 xxxxxx c/s 4391

xxxxxx xxxxxx xxxxxx c/s 4394

5992 (5332+5862+5872) xxxxxx c/s 4394

5999 (5339) xxxxxx c/s 4399

5993 9643-5343 xxxxxx c/s 4393

5997 xxxxxx 4387 c/s 4397

Chapter F-196

Section 4

Page Certification

TOTAL REVENUES TOTAL EXPENDITURES

REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES c/s 5351 FUND BAL BEGINNING OF YEAR CORRECTION OF PRIOR YRS ERRORS AND OTHER RESTATEMENTS TRANSFERS IN/OUT CONTRBTN. FROM BENEFACTOR FUND BAL END OF YEAR Effective Date 9/1/99

Supersedes New

Form SPI F-196

c/s 9622-9xxx2-5322 c/s 9629-9xxx9-5329 c/s 9623-9xxx3-5323

9627-5327

FY XXXX–XXXX F-196 ANNUAL FINANCIAL STATEMENTS

*BALANCE SHEET FOR ALL FUND TYPES AND ACCOUNT GROUPS. * STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE FOR EACH GOVERNMENTAL FUND TYPE AND EXPENDABLE TRUST FUND (IF APPROPRIATE). *STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE, BUDGET AND ACTUAL FOR THE GENERAL, ASSOCIATED STUDENT BODY, CAPITAL PROJECTS/TRANSPORTATION VEHICLE, AND DEBT SERVICE FUNDS. COMBINED STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND BALANCE FOR ALL NONEXPENDABLE TRUST FUNDS (IF APPROPRIATE). COMBINED STATEMENT OF CASH FLOWS FOR ALL NONEXPENDABLE TRUST FUNDS (IF APPROPRIATE). COMBINED RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES FOR ALL NONEXPENDABLE TRUST FUNDS (IF APPROPRIATE).

(*) Combining statements will be provided on OSPI/SAFS website.

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page Part 1-Index

XXXXX School District No. XXX BALANCE SHEET AS OF AUGUST 31, XXXX All Funds Types and Account Groups

Acct. No. ASSETS Account Title 200 Imprest Cash 230 Cash on Hand 240 Cash on Deposit with County Treasurer 241 Warrants Outstanding 250 Cash with Fiscal Agent 310 Taxes Receivable 320 Due from Other Funds 330 Due from Other Governmental Units 340 Accounts Receivable 350 Interfund Loans Receivable 360 Accrued Interest Receivable 410 Inventory—Supplies and Materials 420 Inventory—Lunchrooms 425 Inventory—USDA Commodities 430 Prepaid Items 450 Investments 451 Investments/Cash with Trustees 455 Investments—Deferred Compensation 459 Self-Insurance Security Deposit 460 Other Assets 470 Amt. Avail. in Debt Service Fund 475 Amount Available in Other Funds 480 Amount to be Provided for Debt Retirement 490 Fixed Assets, Land 491 Fixed Assets, Buildings 492 Fixed Assets, Transportation Equipment 493 Fixed Assets, Equipment 494 Construction in Progress 498 Accum. Depreciation, Buildings 499 Accum. Depreciation, Equipment Total ASSETS AND OTHER DEBITS

General Fund

Transportation Vehicle Fund

Capital Projects Fund

4001 4011 4751 4761 XXXX 4021 4031 4041 4051 5211 4491 4061 4781 3991 4071 4791 4501 4961 4971 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX C/S 4401

XXXX 4019 4759 4769 XXXX 4029 4039 4049 4059 XXXX 4499 XXXX XXXX XXXX 4079 4799 4509 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX C/S 4409

4002 4012 4752 4762 XXXX 4022 4032 4042 4052 5212 4492 XXXX XXXX XXXX 4072 4792 4502 4962 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX C/S 4402

Debt Service Fund

ASB Fund

Trust Funds

XXXX 4004 4007 4013 4014 4017 4753 4754 4757 4763 4764 4767 4773 XXXX XXXX 4023 XXXX XXXX 4033 4034 4037 XXXX 4044 XXXX 4053 4054 4057 XXXX XXXX XXXX 4493 4494 4497 XXXX 4064 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 4074 XXXX 4793 4794 4797 4503 XXXX 4507 XXXX XXXX 4967 XXXX XXXX XXXX XXXX XXXX 4897 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 5107 XXXX XXXX 5117 XXXX XXXX XXXX XXXX XXXX 5137 XXXX XXXX XXXX XXXX XXXX 4907 XXXX XXXX 4917 C/S 4403 C/S 4404 C/S 4407

Gen. LongTerm Debt Acct. Gp.

General Fixed Asset Acct. Gp.

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 3961 3971 3981 XXXX XXXX XXXX XXXX XXXX XXXX XXXX C/S 4441

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 5101 5111 5121 5131 5141 XXXX XXXX C/S 5151

Section 4

Page 2

C/S means the amount in the item number that follows the C/S is calculated and stored by the computer. Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

XXXXX School District No. XXX BALANCE SHEET AS OF AUGUST 31, XXXX All Funds Types and Account Groups

Acct. No. LIABILITIES: Account Title 601 Accounts Payable 602 Contracts Payable—Current 603 Contracts Payable—Long-Term 604 Accrued Interest Payable 605 Accrued Salaries 606 Revenue Anticipation Notes Payable 607 Vacation Leave Payable 608 Sick Leave Payable 610 Payroll Deductions and Taxes Payable 630 Due to Other Governmental Units 635 Deferred Compensation Payable 637 Est. Unemployment Benefits Payable 638 Est. Other Emp. Insurance Benefits Payable 639 Est. Industrial Insurance Benefits Payable 640 Due to Other Funds 645 Interfund Loans Payable 650 Deposits 675 Matured Bonds Payable 685 Matured Bond Interest Payable 686 Arbitrage Rebate Payable 690 Bonds Payable—Long-Term 750 Deferred Revenue 760 Deferred Revenue-Taxes Receivable Total LIABILITIES FUND BALANCE: 801 Investment in Gen. Fixed Assets GO Bonds 802 IGFA from Levies 803 IGFA from State Grants 804 IGFA from Federal Grants 805 IGFA from Apport. and Local Revenues 806 IGFA from Gifts, Donations, Other 809 Unclassified IGFA 810 Reserved for Other Items 830 Reserved for Debt Service 835 Reserved for Arbitrage Rebate 840 Reserved for Inventory 850 Reserved for Uninsured Risks 855 Reserved for Trust Principal 861 Reserve of Bond Proceeds 862 Reserve of Levy Proceeds 863 Reserve of State Proceeds 864 Reserve of Federal Proceeds 865 Reserve of Other Proceeds 870 Unreserved, Designated for Other Items 875 Unreserved, Designated for Contingencies 890 Unreserved, Undesignated Fund Balance Total FUND BALANCE Effective 9/1/99

Supersedes NEW

General Fund

Transportation Vehicle Fund

Capital Projects Fund

4111 3921 XXXX XXXX 4121 4451 4681 4691 4131 5231 4141 4151 4461 4161 4181 5221 4191 XXXX XXXX 4291 XXXX 4321 4331 C/S 4411

4119 3929 XXXX XXXX XXXX 4459 XXXX XXXX XXXX 5239 XXXX XXXX XXXX XXXX 4189 5229 XXXX XXXX XXXX 4299 XXXX 4329 4339 C/S 4419

4112 3922 XXXX XXXX 4122 4452 4682 4692 4132 5232 4142 XXXX XXXX XXXX 4182 5222 4192 XXXX XXXX 4292 XXXX 4322 4332 C/S 4412

XXXX XXXX XXXX XXXX XXXX XXXX XXXX 3941 4351 4201 4281 4361 XXXX XXXX XXXX XXXX XXXX XXXX 4341 4371 4311 C/S 4421

XXXX XXXX XXXX XXXX XXXX XXXX XXXX 3949 4359 4209 XXXX 4369 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 4319 C/S 4429

XXXX XXXX XXXX XXXX XXXX XXXX XXXX 3942 4352 4202 XXXX 4362 XXXX 4582 4592 4602 4612 5172 4342 XXXX 4312 C/S 4422

Form SPI F-196

Debt Service Fund

Gen. LongTerm Debt Acct. Gp.

General Fixed Asset Acct. Gp.

4113 4114 4117 XXXX 3924 XXXX XXXX XXXX XXXX 4443 XXXX XXXX XXXX XXXX XXXX 4453 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 5234 XXXX XXXX XXXX 4147 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 4183 4184 4187 5223 XXXX XXXX XXXX 4194 XXXX 4223 XXXX XXXX 4243 XXXX XXXX 4293 XXXX XXXX XXXX XXXX XXXX 4323 4324 XXXX 4333 XXXX XXXX C/S 4413 C/S 4414 C/S 4417

XXXX XXXX 3931 XXXX XXXX XXXX 4091 4101 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 4251 XXXX XXXX C/S 4431

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 3943 3944 3947 4353 XXXX XXXX 4203 XXXX XXXX XXXX 4284 XXXX XXXX 4364 XXXX XXXX XXXX 4847 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 4344 4347 XXXX XXXX XXXX 4313 4314 4317 C/S 4423 C/S 4424 C/S 4427

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

4521 4171 4541 4531 4551 4561 4571 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX C/S 4481

Section 4

Page 3

ASB Fund

Trust Funds

Chapter F-196

XXXXX School District No. XXX STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE All Funds Types and Account Groups as of FY xxxx-xxxx

TRANSPORTATION VEHICLE

DEBT SERVICE FUND

FIDUCIARY FUND TYPE EXPEND. TRUST

1XXX2+ 2XXX2 3XXX2+4XXX2 5XXX2+6XXX2 7XXX2+8XXX2 9622-9XXX2

1XXX9+ 2XXX9 3XXX9+4XXX9 5XXX9 8XXX9 9629-9XXX9

1XXX3+ 2XXX3 3XXX3 5XXX3+6XXX3 XXXX 9623-9XXX3

XXXX XXXX XXXX 9627 9627

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 5324 XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 5327 XXXX

XXXX XXXX XXXX XXXX XXXX XXXX9

XXXX XXXX XXXX XXXX XXXX XXXX

0112 0212 0312 0412 XXXX XXXX

XXXX XXXX XXXX XXXX 5449+5459 XXXX

XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX

92847 92827+92837+92857 5321

XXXX XXXX 5324

0712 0512+0792+0722+0732 5322

5489 5469+5479+5499+5509 5329

5373 5523+5403+5433+5543+5553 5323

XXXX XXXX 5327

9621-9XXX1-5321

9624-5324

9622-9XXX2-5322

9629-9XXX9-5329

9623-9XXX3-5323

9627-5327

91001 95001 XXXX (5331) XXXX XXXX 93001+94001

XXXX XXXX XXXX XXXX XXXX XXXX XXXX

91002 95002 99002 (5332) XXXX XXXX 92002+93002+94002

91009 95009 99009 (5339) XXXX XXXX 93009+94009

91003 95003 99003 (5333) 96003 (5603+5613) 92003

XXXX XXXX XXXX XXXX XXXX XXXX XXXX

C/NS

C/NS

C/NS

C/NS

C/NS

C/NS

C/S 5351

C/S 5354

C/S 5352

c/s 5359

c/s 5353

c/s 5357

2751

2754

2752

2759

2753

2757

5991 9631 XXXX c/s 4391

5994 XXXX XXXX c/s 4394

5992 5862+5872 XXXX c/s 4392

5999 XXXX XXXX c/s 4399

5993 9643-5343 XXXX c/s 4393

5997 XXXX XXXX c/s 4397

Chapter F-196

Section 4

Page 4

GENERAL FUND

ASSOC. STUDENT BODY

CAPITAL PROJECTS

1XXX1+ 2XXX1 3XXX1+4XXX1 5XXX1+6XXX1 7XXX1+8XXX1 9621-9XXX1

XXXX XXXX XXXX 9624 9624

01XXX-01XXX9 2XXXX-2XXX9 3XXXX-3XXX9 4XXXX-4XXX9 5+6XXXX-5+6XXX9 7XXXX-7XXX9 8XXXX-8XXX9 9XXXX-9XXX9 XXXX XXXX

REVENUES: LOCAL STATE FEDERAL OTHER TOTAL REVENUES EXPENDITURES: CURRENT: REGULAR INSTRUCTION SPECIAL EDUCATION VOCATIONAL EDUCATION SKILLS CENTERS COMPENSATORY EDUCATION OTHER INSTRUCTIONAL PROGRAMS COMMUNITY SERVICES SUPPORT SERVICES OTHER EXPENDABLE TRUST CAPITAL OUTLAY: SITES BUILDING EQUIPMENT ENERGY TRANSPORTATION EQUIPMENT OTHER DEBT SERVICE: PRINCIPAL INTEREST AND OTHER TOTAL EXPENDITURES REVENUES OVER (UNDER) EXPENDITURES: OTHER FIN. SOURCES (USES): BOND SALES LONG-TERM FINANCING OPERATING TRANSFERS IN OPERATING TRANSFERS OUT REFUNDING BOND SALES REFUNDING BOND PAYMENT OTHER TOTAL OTHER FINANCING SOURCES (USES) REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES FUND BAL BEGINNING OF YEAR CORRECTION OF PRIOR YRS ERRORS AND OTHER RESTATEMENTS RESIDUAL EQUITY TRANSFERS CONTRBTN. FROM BENEFACTOR FUND BAL END OF YEAR Effective 9/1/99

Supersedes NEW

Form SPI F-196

XXXXX School District No. XXX STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Budget and Actual - General and Associated Student Body Fund

Fiscal Year XXXX–XXXX

GENERAL FUND

REVENUES: LOCAL STATE FEDERAL OTHER TOTAL REVENUES

VARIANCE FAV/(UNFAV)

ASSOCIATED STUDENT BODY FUND VARIANCE BUDGET ACTUAL FAV/(UNFAV) (Index 3) (Index 4) XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 9624 9624 Actual-Budget 9624 9624 Actual-Budget

BUDGET (Index 3) 1XXX1+ 2XXX1 3XXX1+4XXX1 5XXX1+6XXX1 7XXX1+8XXX1 9621-9XXX1

ACTUAL (Index 4) 1XXX1+ 2XXX1 3XXX1+4XXX1 5XXX1+6XXX1 7XXX1+8XXX1 9621-9XXX1

01XXX-01XXX9 2XXXX-2XXX9 3XXXX-3XXX9 4XXXX-4XXX9 5+6XXXX-5+6XXX9 7XXXX-7XXX9 8XXXX-8XXX9 9XXXX-9XXX9 XXXX

01XXX-01XXX9 2XXXX-2XXX9 3XXXX-3XXX9 4XXXX-4XXX9 5+6XXXX-5+6XXX9 7XXXX-7XXX9 8XXXX-8XXX9 9XXXX-9XXX9 XXXX

Budget-Actual Budget-Actual Budget-Actual Budget-Actual Budget-Actual Budget-Actual Budget-Actual Budget-Actual XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 5324

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 5324

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX Budget-Actual

Actual-Budget Actual-Budget Actual-Budget Actual-Budget Actual-Budget

EXPENDITURES CURRENT: REGULAR INSTRUCTION SPECIAL EDUCATION VOCATIONAL EDUCATION SKILLS CENTERS COMPENSATORY EDUCATION OTHER INSTRUCTIONAL PROGRAMS COMMUNITY SERVICES SUPPORT SERVICES OTHER CAPITAL OUTLAY: SITES BUILDING EQUIPMENT ENERGY TRANSPORTATION EQUIPMENT OTHER DEBT SERVICE: PRINCIPAL INTEREST AND OTHER TOTAL EXPENDITURES

XXXX XXXX XXXX XXXX XXXX XXXX9

XXXX XXXX XXXX XXXX XXXX XXXX9

XXXX XXXX XXXX XXXX XXXX Budget-Actual

XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX

92847 92827+92837+92857 5321

92847 92827+92837+92857 5321

Budget-Actual Budget-Actual Budget-Actual

XXXX XXXX 5324

XXXX XXXX 5324

XXXX XXXX Budget-Actual

REVENUES OVER (UNDER) EXPENDENDITURES

9621-9XXX1-5321

9621-9XXX1-5321

Actual-Budget

9624-5324

9624-5324

Actual-Budget

91001 95001 9631 XXXX XXXX XXXX 93001+94001

91001 95001 9631 XXXX XXXX XXXX 93001+94001

Actual-Budget Actual-Budget Actual-Budget XXXX XXXX XXXX Actual-Budget

XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX

C/NS

C/NS

Actual-Budget

C/NS

C/NS

Actual-Budget

C/S 5351

Actual-Budget

C/S 5354

C/S 5354

Actual-Budget

2751

2751

Actual-Budget

2754

2754

Actual-Budget

5991 9631 c/s 4391

5991 9631 c/s 4391

Actual-Budget Actual-Budget Actual-Budget

5994

5994

Actual-Budget

c/s 4394

c/s 4394

Actual-Budget

Chapter F-196

Section 4

Page 5

OTHER FINANCING SOURCES (USES): BOND SALES LONG-TERM FINANCING OPERATING TRANSFERS IN OPERATING TRANSFERS OUT REFUNDING BOND SALES REFUNDING BOND PAYMENT OTHER TOTAL OTHER FINANCING SOURCES (USES)

REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES C/S 5351 FUND BAL BEGINNING OF YEAR CORRECTION OF PRIOR YRS ERRORS AND OTHER RESTATEMENT RESIDUAL EQUITY TRANSFERS FUND BAL END OF YEAR Effective 9/1/99

Supersedes NEW

Form SPI F-196

XXXXX School District No. XXX STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE Budget and Actual - Capital Projects, Transportation Vehicle, and Debt Service Funds

Fiscal Year XXXX–XXXX

CAPITAL PROJECTS FUND

REVENUES: LOCAL STATE FEDERAL OTHER TOTAL REVENUES EXPENDITURES CURRENT: REGULAR INSTRUCTION SPECIAL EDUCATION VOCATIONAL EDUCATION SKILLS CENTERS COMPENSATORY EDUCATION OTHER INSTRUCTIONAL PROGRAMS COMMUNITY SERVICES SUPPORT SERVICES OTHER CAPITAL OUTLAY: SITES BUILDING EQUIPMENT ENERGY TRANSPORTATION EQUIPMENT OTHER DEBT SERVICE: PRINCIPAL INTEREST AND OTHER TOTAL EXPENDITURES REVENUES OVER (UNDER) EXPENDITURES: OTHER FINANCING SOURCES (USES): BOND SALES LONG-TERM FINANCING OPERATING TRANSFERS IN OPERATING TRANSFERS OUT REFUNDING BOND SALES REFUNDING BOND PAYMENT OTHER TOTAL OTHER FINANCING SOURCES (USES)

Effective 9/1/99

Supersedes NEW

TRANSPORTATION VEHICLE FUND VARIANCE BUDGET ACTUAL FAV/(UNFAV) (Index 3) (Index 4) 1XXX9+ 2XXX9 1XXX9+ 2XXX9 Actual-Budget 3XXX9+4XXX9 3XXX9+4XXX9 Actual-Budget 5XXX9 5XXX9 Actual-Budget 8XXX9 8XXX9 Actual-Budget 9629-9XXX9 9629-9XXX9 Actual-Budget

BUDGET (Index 3) 1XXX2+ 2XXX2 3XXX2+4XXX2 5XXX2+6XXX2 7XXX2+8XXX2 9622-9XXX2

ACTUAL (Index 4) 1XXX2+ 2XXX2 3XXX2+4XXX2 5XXX2+6XXX2 7XXX2+8XXX2 9622-9XXX2

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

0112 0212 0312 0412 XXXX XXXX

0112 0212 0312 0412 XXXX XXXX

Budget-Actual Budget-Actual Budget-Actual Budget-Actual XXXX XXXX

XXXX XXXX XXXX XXXX 5449+5459 XXXX

Budget-Actual Budget-Actual Budget-Actual

0712 0712 0512+0792+0722+0732 0512+0792+0722+0732 5322 5322

Actual-Budget Actual-Budget Actual-Budget Actual-Budget Actual-Budget

DEBT SERVICE FUND VARIANCE FAV/(UNFAV)

BUDGET (Index 3) 1XXX3+ 2XXX3 3XXX3 5XXX3+6XXX3 XXXX 9623-9XXX3

ACTUAL (Index 4) 1XXX3+ 2XXX3 3XXX3 5XXX3+6XXX3 XXXX 9623-9XXX3

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX 5449+5459 XXXX

XXXX XXXX XXXX XXXX Budget-Actual XXXX

XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX

XXXX XXXX XXXX XXXX XXXX XXXX

5489 5479+5499+5509 5329

5489 5479+5499+5509 5329

Budget-Actual Budget-Actual Budget-Actual

Actual-Budget Actual-Budget Actual-Budget Actual-Budget Actual-Budget

5373 5373 Budget-Actual 5523+5403+5433+5533+5553 5523+5403+5433+5533+5553 Budget-Actual 5323 5323 Budget-Actual

9622-9XXX2-5322

9622-9XXX2-5322

Actual-Budget

9629-9XXX9-5329

9629-9XXX9-5329

Actual-Budget

9623-9XXX3-5323

9623-9XXX3-5323

Actual-Budget

91002 95002 99002 (5332) XXXX XXXX 92002+93002+94002

91002 95002 99002 (5332) XXXX XXXX 92002+93002+94002

Actual-Budget Actual-Budget Actual-Budget Actual-Budget XXXX XXXX Actual-Budget

91009 95009 99009 (5339) XXXX XXXX 93009+94009

91009 95009 99009 (5339) XXXX XXXX 93009+94009

Budget-Actual Budget-Actual Budget-Actual Budget-Actual XXXX Budget-Actual Budget-Actual

91003 95003 99003 (5333) 96003 (5603+5613) 92,003

91003 95003 99003 (5333) 96003 (5603+5613) 92,003

Actual-Budget Actual-Budget Actual-Budget Actual-Budget Actual-Budget Actual-Budget Actual-Budget

C/NS

C/NS

Actual-Budget

C/NS

C/NS

Actual-Budget

C/NS

C/NS

Actual-Budget

C/S 5352

Actual-Budget

c/s 5359

c/s 5359

Actual-Budget

c/s 5353

c/s 5353

Actual-Budget

2752

2752

Actual-Budget

2759

2759

Actual-Budget

2753

2753

Actual-Budget

5992 5862+5872 c/s 4392

5992 5862+5872 c/s 4392

Actual-Budget Actual-Budget Actual-Budget

5999 XXXX c/s 4399

5999 XXXX c/s 4399

Actual-Budget XXXX Actual-Budget

5993 9643-5343 c/s 4393

5993 9643-5343 c/s 4393

Actual-Budget Actual-Budget Actual-Budget

Chapter F-196

Section 4

Page 6

REVENUES AND OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES C/S 5352 FUND BAL BEGINNING OF YEAR CORRECTION OF PRIOR YRS ERRORS AND OTHER RESTATEMENTS RESIDUAL EQUITY TRANS. FUND BAL END OF YEAR

VARIANCE FAV/(UNFAV)

Form SPI F-196

XXXXX School District No. XXX COMBINED STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ALL NONEXPENDABLE TRUST FUNDS

Fiscal Year XXXX–XXXX

OPERATING REVENUE DONATIONS CHARGES FOR SERVICES MISCELLANEOUS TOTAL OPERATING REVENUE

4518 4218 4238 c/s 9628

OPERATING EXPENSES GRANTS AND SUBSIDIES SUPPLIES SERVICES TRAVEL MISCELLANEOUS DEPRECIATION TOTAL OPERATING EXPENSES

4268 4278 4628 4638 4648 4658 c/s 5328

OPERATING INCOME (LOSS)

9628-5328

NONOPERATING REVENUES (EXPENSES) INTEREST REVENUE OTHER REVENUE (EXPENSES) TOTAL NONOPERATING REVENUES (EXPENSES)

4668 4678 4688-4678

NET INCOME

9628-5328+4668+/-4678

FUND BALANCE BEGINNING OF YEAR

2758

PRIOR YEAR ERROR CORRECTION AND RESTATEMENTS

5998

CONTRIBUTIONS FROM BENEFACTORS

4388

FUND BALANCE END OF YEAR

Effective 9/1/99

Supersedes NEW

c/s 4398

Form SPI F-196

Chapter F-196

Section 4

Page 7

XXXXX School District No. XXX COMBINED STATEMENT OF CASH FLOWS ALL NONEXPENDABLE TRUST FUNDS

Fiscal Year XXXX–XXXX CASH FLOWS FROM OPERATING ACTIVITIES CASH RECEIPTS FROM DONATIONS CASH RECEIPTS FOR SERVICES MISCELLANEOUS CASH RECEIPTS CASH PAYMENTS FOR GRANTS AND SUBSIDIES CASH PAYMENTS TO SUPPLIERS CASH PAYMENTS TO EMPLOYEES MISCELLANEOUS CASH PAYMENTS NET CASH PROVIDED FROM OPERATING ACTIVITIES

5298 5288 4738 (4708) (4718) (4728) (5308) c/ns

CASH FLOWS FROM NONCAPITAL ACTIVITIES CASH RECEIPTS FROM GRANTS NET CASH PROVIDED (USED) BY NONCAPITAL ACTIVITIES

4748 4748

CASH FLOWS FROM CAPITAL AND RELATED ACTIVITIES PURCHASE AND CONSTRUCTION OF CAPITAL ASSETS PROCEEDS FROM SALES OF CAPITAL ASSETS CAPITAL GRANTS RECEIVED NET CASH PROVIDED (USED) FOR CAPITAL AND RELATED ACTIVITIES

(4778) 4928 4938 c/ns

CASH FLOWS FROM INVESTING ACTIVITIES PROCEEDS FROM SALES OF INVESTMENTS PURCHASE OF INVESTMENTS INTEREST AND DIVIDENDS ON INVESTMENTS NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES

4948 (4958) 4988 c/ns

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

c/ns

CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR

4998

CASH CONTRIBUTION FROM BENEFACTOR

5318

CASH AND CASH EQUIVALENTS AT END OF YEAR

Effective 9/1/99

Supersedes NEW

c/s 5188

Form SPI F-196

Chapter F-196

Section 4

Page 8

XXXXX School District No. XXX COMBINED RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES ALL NONEXPENDABLE TRUST FUNDS

Fiscal Year XXXX–XXXX OPERATING INCOME (LOSS)

9628-5328

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES DEPRECIATION EXPENSE

4658

CHANGES IN ASSETS AND LIABILITIES: INCREASE OR DECREASE IN ACCOUNTS RECEIVABLES INCREASE OR DECREASE IN ACCOUNTS PAYABLE INCREASE OR DECREASE IN OTHER ASSETS

5248 5258 5278

TOTAL ADJUSTMENTS

c/ns

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES

Effective 9/1/99

Supersedes NEW

Form SPI F-196

c/s 5278

Chapter F-196

Section 4

Page 9

FY XXXX–XXXX REVENUE AND EXPENDITURE DETAIL REPORTS

REPORT OF REVENUES AND OTHER FINANCING SOURCES FOR THE GENERAL, TRANSPORTATION VEHICLE, CAPITAL PROJECTS, AND DEBT SERVICE FUNDS. GENERAL FUND PROGRAM/ACTIVITY/OBJECT EXPENDITURE REPORT. GENERAL FUND EXPENDITURE MATRICES FOR EACH PROGRAM.

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page Part II-Index

XXXXXX SCHOOL DISTRICT NO. XXX REPORT OF REVENUES AND OTHER FINANCING SOURCES FOR FISCAL YEAR ENDED AUGUST 31, XXXX Transportation General Vehicle Fund Fund

Capital Projects Fund

Service Fund

11001 13001 14001 15001 16001 19001 mask 1XXX1

11009 13009 14009 15009 16009 19009 mask 1XXX9

11002 13002 14002 15002 16002 19002 mask 1XXX2

11003 13003 14003 15003 16003 19003 mask 1XXX3

21001 21311 21451 21711 21731 21831 21861 21881 22001 22311 22411 22451 22881 22891 22981 22991 23001 24001 25001 26001 27001 28001 29001 mask 2XXX1

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 22009 XXXX XXXX XXXX XXXX XXXX XXXX 22999 23009 XXXX 25009 26009 XXXX 28009 29009 mask 2XXX9

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 22002 XXXX XXXX XXXX XXXX XXXX XXXX XXXX 23002 24002 25002 26002 27002 28002 29002 mask 2XXX2

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 23003 XXXX XXXX XXXX XXXX XXXX 29003 mask 2XXX3

31001 33001 36001 39001 mask 3XXX1

XXXX XXXX 36009 XXXX mask 3XXX9

XXXX XXXX 36002 39002 mask 3XXX2

XXXX XXXX 36003 39003 mask 3XXX3

Chapter F-196

Section 4

Page 11

LOCAL TAXES

1000

1100 Local Property Taxes 1300 Sale of Tax Title Property 1400 Local in Lieu of Taxes 1500 Timber Excise Tax 1600 County-Administered Forests 1900 Other Local Taxes Total LOCAL TAXES

LOCAL NONTAX

2000

2100 Tuitions and Fees, Unassigned 2131 Secondary Vocational Education Tuitions and Fees 2145 Skills Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2183 Adult Ed. Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 2200 Sales of Goods, Supplies, and Services, Unassigned 2231 Secondary Voc. Ed., Sales of Goods, Supplies, and Services 2241 Skills Center Proj., Sales of Goods, Supplies, and Services 2245 Skills Center, Sales of Goods, Supplies, and Services 2288 Day Care 2289 Other Community Services 2298 Food Services 2299 School Bus Revenue 2300 Investment Earnings 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 2600 Fines and Damages 2700 Rentals 2800 Insurance Recoveries 2900 Local Nontax, Unassigned Total LOCAL NONTAX

STATE, GENERAL PURPOSE 3100 Apportionment 3300 Local Effort Assistance 3600 State Forests 3900 Other State General Purpose, Unassigned 3000 Total STATE, GENERAL PURPOSE Effective 9/1/99

Supersedes NEW

Form SPI F-196

.

XXXXXX SCHOOL DISTRICT NO. XXX REPORT OF REVENUES AND OTHER FINANCING SOURCES FOR FISCAL YEAR ENDED AUGUST 31, XXXX Transportation General Vehicle Fund Fund

Capital Projects Fund

Debt Service Fund

STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4121 Education of Special Education Children 4126 State Institutions, Special Education 4130 State Matching (Paid Directly to Districts) 4154 Student Retention and Retrieval 4155 Learning Assistance 4156 State Institutions, Centers, and Homes—Delinquent 4158 Special and Pilot Programs 4165 Transitional Bilingual 4171 Traffic Safety Education 4174 Highly Capable 4175 Local Education Program Enhancement 4183 Adult Education 4188 Day Care 4198 School Food Services 4199 Transportation—Operations 4230 State Matching (Paid Directly to Contractors) 4300 Other State Agencies, Unassigned 4388 Day Care—Other State Agencies 4499 Transportation—Depreciation 4000 Total STATE, SPECIAL PURPOSE

41001 41211 41261 XXXX 41541 41551 41561 41581 41651 41711 41741 41751 41831 41881 41981 41991 XXXX 43001 43881 XXXX mask 4XXX1

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 44999 mask 4XXX9

41002 XXXX XXXX 41302 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX 42302 43002 XXXX XXXX mask 4XXX2

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Fed Grants, Unassigned 5300 Impact Aid, Maintenance and Operation 5400 Federal in Lieu of Taxes 5500 Federal Forests 5000 Total FEDERAL, GENERAL PURPOSE

52001 53001 54001 55001 mask 5XXX1

XXXX XXXX 54009 XXXX mask 5XXX9

XXXX XXXX 54002 55002 mask 5XXX2

XXXX XXXX 54003 55003 mask 5XXX3

61001 61211 61241 61381 61461 61511 61531 61571 61761 61771

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

61002 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

61003 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

Form SPI F-196

Chapter F-196

Section 4

Page 12

FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6121 Special Education—Medicaid Reimb. 6124 Special Education, Supplemental 6138 Secondary Vocational Education 6146 Skills Center 6151 Remediation 6153 Migrant 6157 Institutions, Neglected and Delinquent 6176 Targeted Assistance 6177 Eisenhower Professional Development Effective 9/1/99

Supersedes NEW

XXXXXX SCHOOL DISTRICT NO. XXX REPORT OF REVENUES AND OTHER FINANCING SOURCES FOR FISCAL YEAR ENDED AUGUST 31, XXXX Transportation General Vehicle Fund Fund

Capital Projects Fund

Debt Service Fund

FEDERAL, SPECIAL PURPOSE (CONT.) 6188 Day Care 6189 Other Community Services 6198 School Food Services 6200 Direct Special Purpose Grants 6240 Impact Aid, Construction 6261 Head Start 6264 Bilingual 6268 Indian Education, ED 6278 Youth Training—Direct Grants 6288 Day Care—Direct Grants 6300 Federal Grants Through Other Agencies, Unassigned 6378 Youth Training 6998 USDA Commodities 6000 Total FEDERAL, SPECIAL PURPOSE

61881 61891 61981 62001 XXXX 62611 62641 62681 62781 62881 63001 63781 69981 mask 6XXX1

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX mask 6XXX9

XXXX XXXX XXXX 62002 62402 XXXX XXXX XXXX XXXX XXXX 63002 XXXX XXXX mask 6XXX2

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX mask 6XXX3

REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned 7121 Special Education 7131 Vocational Education 7145 Skills Center 7194 Support Services 7197 Printing 7198 Food Services 7199 Transportation 7301 Nonhigh Participation 7000 Total REVENUES FROM OTHER SCHOOL DISTRICTS

71001 71211 71311 71451 71941 71971 71981 71991 73011 mask 7XXX1

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

71002 XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX mask 7XXX2

XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX XXXX

REVENUES FROM OTHER AGENCIES AND ASSOC. 8100 Agencies and Associations Grants 8000 Total REVENUES FROM OTHER AGENCIES AND ASSOCIATIONS

81001 mask 8XXX1

81009 mask 8XXX9

81002 mask 8XXX2

XXXX XXXX

OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9300 Sale of Equipment 9400 Compensated Loss of Fixed Assets 9500 Long-Term Financing 9600 Sale of Refunding Bonds 9900 Operating Transfers 9000 Total OTHER FINANCING SOURCES

91001 XXXX 93001 94001 95001 XXXX XXXX mask 9XXX1

91009 XXXX 93009 94009 95009 XXXX 99009 mask 9XXX9

91002 92002 93002 94002 95002 XXXX 99002 mask 9XXX2

91003 92003 XXXX XXXX XXXX 96003 99003 mask 9XXX3

C/S 9621 Form SPI F-196

C/S 9629 Chapter F-196

C/S 9622 Section 4

C/S 9623 Page 13

TOTAL REVENUES AND OTHER FINANCING SOURCES Effective 9/1/99

Supersedes NEW

XXXXXX SCHOOL DISTRICT NO. XXX PROGRAM/ACTIVITY/OBJECT REPORT FOR FISCAL YEAR ENDED AUGUST 31, XXXX PROGRAM EXPENDITURE SUMMARY

NO. 01 21 24 26 29 31 38 39 41 45 46 49 51 53 54 55 56 57 58 61 64 65 67 68 69 71 73 74 75 76 77 78 79 81 83 84 85 86 88 89 92 94 97 98 99

PROGRAM TITLE Basic Education Special Education—Supplemental—State Special Education—Supplemental—Federal Special Education—Institutions— State Special Education—Other Categorical Vocational—Basic—State Vocational—Federal Vocational—Other Categorical Skills Center Projects Skills Center—Basic—State Skills Center—Federal Skills Center—Other Categorical Remediation—Federal Migrant—Federal Student Retention and Retrieval—State Learning Assistance Program—State State Inst.—Centers and Homes—Delinq. Institutions, Neglected and Delinquent Special and Pilot Programs—State Head Start—Federal Bilingual—Federal Transitional Bilingual—State Indian Education—Federal—JOM Indian Education—Federal—ED Compensatory—Other Traffic Safety Summer School Highly Capable Local Education Program Enhancement Targeted Assistance—Federal Eisenhower Professional Development Youth Training Programs—Federal Instructional Programs—Other Public Radio/Television Adult Education—Basic—State Adult Education—Basic—Federal Adult Job Training—Federal Community Schools Day Care Other Community Services Debt Service Instruction Support Districtwide Support Food Services Pupil Transportation TOTAL, ALL PROGRAMS

Effective 9/1/99

Supersedes NEW

ACTIVITY EXPENDITURE SUMMARY

AMOUNT 01XXX 21XXX 24XXX 26XXX 29XXX 31XXX 38XXX 39XXX 41XXX 45XXX 46XXX 49XXX 51XXX 53XXX 54XXX 55XXX 56XXX 57XXX 58XXX 61XXX 64XXX 65XXX 67XXX 68XXX 69XXX 71XXX 73XXX 74XXX 75XXX 76XXX 77XXX 78XXX 79XXX 81XXX 83XXX 84XXX 85XXX 86XXX 88XXX 89XXX 92XXX 94XXX 97XXX 98XXX 99XXX C/S 5321 Form SPI F-196

NO.

11 12 13 14 21 22 23 24 25 26 27 28 29 41 42 43 44 49 51 52 53 56 59 61 62 63 64 65 67 68 72 73 74 75 83 84 85 91

ACTIVITY TITLE Board of Directors Superintendent's Office Business Office Human Resources Supervision Learning Resources Principals Guidance and Counseling Pupil Management and Safety Health/Related Services Teaching Extracurricular Payments to School Districts Supervision Food Commodities Operations Transfers Supervision Operations Maintenance Insurance Transfers Supervision Grounds Maintenance Operation of Buildings Maintenance Utilities Building and Property Security Insurance Information Systems Printing Warehousing and Distribution Motor Pool Interest Principal Debt-Related Expenditures Public Activities TOTAL, ALL ACTIVITIES

OBJECT OF EXPENDITURE SUMMARY

AMOUNT C/S 7111 C/S 7121 C/S 7131 C/S 7571 C/S 7141 C/S 7151 C/S 7161 C/S 7171 C/S 7181 C/S 7191 C/S 7201 C/S 7211 C/S 7221 C/S 7231 C/S 7241 C/S 7331 C/S 7251 C/S 7261 C/S 7271 C/S 7281 C/S 7291 C/S 7321 C/S 7341 C/S 7351 C/S 7361 C/S 7371 C/S 7381 C/S 7391 C/S 7411 C/S 7421 C/S 7431 C/S 7441 C/S 7451 C/S 7461 C/S 7481 C/S 7491 C/S 7501 C/S 7511 C/S 5321

Chapter F-196

NO. 0 1 2 3 4 5

6 7 8 9

OBJECT TITLE Debit Transfer Credit Transfer Salaries—Certificated Employees Salaries—Classified Employees Employee Benefits and Payroll Taxes Supplies, Instructional Resources and Noncapitalized Items Not Used Purchased Services Travel Capital Outlay TOTAL, ALL OBJECTS

Section 4

AMOUNT C/S 5001 C/S 5011 C/S 5021 C/S 5031 C/S 5041

C/S 5051 C/S 5071 C/S 5081 C/S 5091 C/S 5321

Page 14

XXXXXX SCHOOL DISTRICT NO. XXX GENERAL FUND PROGRAM MATRIX REPORT FOR FISCAL YEAR ENDED AUGUST 31, XXXX

Please refer to the Accounting Manual for School Districts in the State of Washington , Chapter 6, Section GF, for a complete display of program matrices.

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page 15

FY XXXX–XXXX SUPPLEMENTAL REPORTS AND SCHEDULES

REQUIRED DATA FOR SUPPLEMENTAL REPORTS. REQUIRED DATA FOR THE CALCULATION OF FEDERAL INDIRECT COST RATES. OPTIONAL DIRECT ABATEMENT SELECTIONS. FULL COST REPORT. RESOURCE TO PROGRAM EXPENDITURE REPORT.

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page Suppl-Index

XXXXXX SCHOOL DISTRICT NO. XXX FOR FISCAL YEAR ENDED AUGUST 31, XXXX DATA FOR SUPPLEMENTAL REPORTS (F-196)

Effective 9/1/99

1

Education Cooperative Abatements

A.

For Nonhigh Districts: To properly calculate Program 01 net expenditures, please provide the amount paid to high school districts included in Program 01, Activity 29, Object 7. Item 1991

B.

To properly calculate Program 21 net expenditures, please provide any amount charged to Program 21, Activity 29, Object 7 that was paid or is a liability to another school district in Washington State for the education of special education students. The resident district should enter an amount here only if the serving district counts the students in its enrollment reports to the Office of Superintendent of Public Instruction. The serving district should not enter an amount here. Item 2001

C.

To properly calculate Program 31 net expenditures, please provide any amount charged to Program 31, Activity 29, Object 7 that was paid or is a liability to another school district in Washington State for the education of vocational students, including education in a skills center. The resident district should enter an amount here only if the serving district counts the students in its enrollment reports to the Office of Superintendent of Public Instruction. The serving district should not enter an amount here. Item 2011

2

Other Part III Data Requirements

A.

To properly allocate Program 97 indirect expenditures, what is the amount charged to Program 97, Activities 61–68, that could have been charged directly to Programs 41, 45, 46, 49, 83, and 84? Item 2021

B.

To properly allocate indirect expenditures to Program 99, please provide any amount charged to Program 99, Activity 52, Object 7 that was for payments to contractors or other school districts for pupil transportation services. Enter an amount only if the contractor or serving district stored and maintained the buses. Item 2031

3

Other Data Requirements

A.

Enter the amount of e-rate received by the school district either as the total discount or as a reimbursement amount which was coded in Revenue 2299. This amount may be a combination of both and should be displayed on the award by the utility. Item 1771

B.

Enter the amount of Better Schools-Professional Development funds expended by the school district in July and August, 2000. Item 1551

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page 17-A

XXXXXX SCHOOL DISTRICT NO. XXX FOR FISCAL YEAR ENDED AUGUST 31, XXXX DATA FOR JANUARY APPORTIONMENT

Effective 9/1/99

1

Fire District Payment RCW 52.30.020 Total expenditure paid to fire protection districts. Item 1781

2

Program 75 (Revenue 4175) Program Components—Total Expenditures All districts that received a local education program enhancement allocation are required to enter values in one or more of the below input item numbers. Elementary Intervention and Prevention Services. Item 1791 Class Size Reduction. Item 1801 Early Childhood Education. Item 1811 Student at-Risk Programs Item 1821 Staff Development and Inservice Item 1831 Student Logical Reasoning and Analytical Skill Development Item 1841 Program for Highly Capable Students Item 1851 Students in Community Services. Item 1861 Senior Citizen Volunteer Program. Item 1871 Other Enhancements. Item 1881

3

Traffic Safety Education—WAC 392-122-300 through 392-122-322 All districts that received a traffic safety education allocation are required to enter values in one or more of the below input item numbers. Total number of traffic safety completing students (including low-income). Item 1891 Total number of low-income traffic safety education completing students. Item 1901 The per student fee paid by completing students who are not low-income. Item 1911 The per student fee paid by low-income completing students. Item 1921 The amount used for low-income tuition assistance. Item 1931

4

Teacher Assistance Program (total expenditures) All districts that received a teacher assistance program allocation are required to enter values in one or more of the below input item numbers. These expenditures incurred during the period of July 1 through June 30 of this reporting year. Stipends. Item 1941 Training. Item 1951 Travel to Training. Item 1961 Substitute reimbursement. Item 1971 Benefits. Item 1761

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page 17-B

XXXXXX SCHOOL DISTRICT NO. XXX REQUIRED DATA FOR THE CALCULATION OF FEDERAL INDIRECT RATES FOR THE FISCAL YEAR 2000–20001 1

PROGRAM 97, ACTIVITY 12 SUPERINTENDENT'S OFFICE A. B. C.

The superintendent's salary and benefits. The superintendent's secretary's salary and benefits Any other expenditures directly related to the operation of the superintendent's immediate office reported in Program 97, Activity 12. Other expenditures directly related to the superintendent's immediate office includes office supplies, travel of the superintendent, and the superintendent's secretary. Do not include capital outlay (Object 9) in these expenditures.

Item 3831 2

PROGRAM 97, ACTIVITY 72 DATA PROCESSING Please enter the total of the following selected data processing expenditures reported in Program 97, Activity 72 for the general operation of the school district less the data processing expenditures for the superintendent's immediate office. Data processing expenditures for student learning and student records are not to be included. (The amount entered below is included in the indirect expenditure pool for federal indirect rate computation purposes.) Item 3841

3

PROGRAM 97, ACTIVITY 73 PRINTING Please enter the total of the following selected printing expenditures reported in Program 97, Activity 73 for the general operation of the school district, less printing expenditures for the superintendent's immediate office. (The amount entered below is included in the indirect expenditure pool for federal indirect rate computation purposes.) Item 3851

4

PROGRAM 97, ACTIVITY 74 WAREHOUSING AND DISTRIBUTION Please enter the total of the following selected warehousing and distribution expenditures reported in Program 97, Activity 74 for the general operation of the school district, less warehousing and distribution expenditures for the superintendent's immediate office. (The amount entered below is included in the indirect expenditure pool for federal indirect rate computation purposes.) Item 3861

5

PROGRAM 97, ACTIVITY 75 MOTOR POOL Please enter the total of the following selected motor pool expenditures reported in Program 97, Activity 75 for the general operation of the school district, less motor pool expenditures for the superintendent's immediate office. (The amount entered below is included in the indirect expenditure pool for federal indirect rate computation purposes.) Item 3871

Effective 9/1/99

Supersedes Form NEW SPI F-196

Chapter F-196

Section 4

Page 18

XXXXXXXX SCHOOL DISTRICT NO. XXX OPTIONAL DIRECT ABATEMENT SELECTION FOR SUPPLEMENTAL REPORT PART III FOR FISCAL YEAR ENDED AUGUST 31, XXXX

Abatements are adjustments to expenditures to achieve a proper matching of expenditures and pupils for expenditure-per-pupil calculations. Abatements identifiable to specific programs are referred to as direct abatements. Other abatements are prorated to each program based on a percentage of total direct salaries calculated for each program. The following is a list of direct abatements which will be done automatically in the computer processing of the F-196 Part III Report:

Program 01 Program 21 Program 31 Program 41 Program 45 Program 88 Program 89 Program 92 Program 97 Program 98 Program 99

is abated by the nonhigh payments identified on page 17. is abated by payments to other school districts for the education of special education students identified on page 17. is abated by Revenue Account 2231 and payments to other school districts for the education of vocational students, including students going to a skills center identified on page 17. is abated by Revenue Account 2241. is abated by Revenue Account 2245. is abated by Revenue Account 2288. is abated by Revenue Account 2289. is abated by Activity 84 Debt. is abated by Revenue Accounts 2700, 7197, and 7297. is abated by Revenue Accounts 2298, 4198, 6198, 6998, and 7198. is abated by Revenue Account 7199.

All or a portion of Revenue Account 2700 can be abated against Program 89 rather than Program 97. The remaining revenue accounts will abate by proration. These revenue accounts are 2200, 2299, 2600, 2800, 2900, 7100, 7194, 9300, and 9400. As an option to proration, a school district may designate some or all of these revenues to be included as direct abatements against any program except Programs 92, 94, and 97. Any amounts remaining after these designations will be prorated. Identify the designated abatements below. Note that two possibilities have been written in as examples.

REVENUE ACCOUNT NO. 2200 2600

Effective 9/1/99

Supersedes NEW

Form SPI F-196

PROGRAM NO. 01 01

AMOUNT 500.00 300.00

Chapter F-196

Section 4

Page 19

PART III SCHEDULE I ESD XXX COUNTY

XXXXX

01 BASIC EDUCATION 21 SPECIAL EDUCATION—SUPPL.—STATE 24 SPECIAL EDUCATION—SUPPL.—FEDERAL 26 SPECIAL EDUCATION—INSTIT.—STATE 29 SPECIAL EDUCATION—OTHER CATEGORY 31 VOCATIONAL—BASIC—STATE 38 VOCATIONAL—FEDERAL 39 VOCATIONAL—OTHER CATEGORY 41 SKILLS CENTER PROJECTS 45 SKILLS CENTER—BASIC—STATE 46 SKILLS CENTER—FEDERAL 49 SKILLS CENTER—OTHER CATEGORY 51 REMEDIATION—FEDERAL 53 MIGRANT—FEDERAL 54 STUDENT RETENTION/RETRIEVAL 55 LEARNING ASSISTANCE—STATE 56 STATE INST., CENTERS AND HOMES 57 INST.—NEGLECTED AND DELINQUENT 58 SPECIAL AND PILOT PROGRAMS 61 HEAD START—FEDERAL 64 BILINGUAL—FEDERAL 65 TRANSITIONAL BILINGUAL—STATE 67 INDIAN EDUCATION—FEDERAL —JOM 68 INDIAN EDUCATION—FEDERAL—ED 69 COMPENSATORY—OTHER 71 TRAFFIC SAFETY 73 SUMMER SCHOOL 74 HIGHLY CAPABLE 75 LOCAL EDUCATION PROGRAM ENHANCEMENT 76 TARGETED ASSISTANCE—FEDERAL 77 EISENHOWER PROFESSIONAL DEVELOPMENT 78 YOUTH TRAINING PROGRAM—FEDERAL 79 INSTRUCTIONAL PROGRAM—OTHER 81 PUBLIC RADIO/TV 83 ADULT EDUCATION—BASIC—STATE 84 ADULT EDUCATION—BASIC—FEDERAL 85 ADULT JOB TRAINING—FEDERAL 86 COMMUNITY SCHOOLS 88 DAY CARE 89 OTHER COMMUNITY SERVICES 92 DEBT SERVICE 94 INSTRUCTION SUPPORT 97 DISTRICTWIDE SUPPORT 98 FOOD SERVICES 99 PUPIL TRANSPORTATION TOTAL

Effective 9/1/99

STATE OF WASHINGTON - OSPI DISTRICT DDD XXXXX

FISCAL YEAR XXXX– XXXX

(1) PROGRAM DIRECT EXPEN.

(2) PRG. 92 AND 97 ALLOCATION (II COL. 3)

(3) PROGRAM 94 ALLOCATION (II COL. 5)

(4) PROGRAM GROSS EXPEN. (Col. 1+2+3)

(5) LESS ABATEMENTS (II, Col. 8)

(6) PROGRAM NET EXPEN. (Col. 4-5)

(7) PERCENT FOR BUDG. 4/1 - 100

01XXX 21XXX 24XXX 26XXX 29XXX 31XXX 38XXX 39XXX 41XXX 45XXX 46XXX 49XXX 51XXX 53XXX 54XXX 55XXX 56XXX 57XXX 58XXX 61XXX 64XXX 65XXX 67XXX 68XXX 69XXX 71XXX 73XXX 74XXX 75XXX 76XXX 77XXX 78XXX 79XXX 81XXX 83XXX 84XXX 85XXX 86XXX 88XXX 89XXX 92XXX 94XXX 97XXX 98XXX 99XXX CALC. N/S

Item 9011 Item 9131 Item 6731 Item 6371 Item 6761 Item 9041 Item 9211 Item 9321 Item 6171 Item 6341 Item 6791 Item 9351 Item 6451 Item 6481 Item 9501 Item 9371 Item 9401 Item 9771 Item 6251 Item 6551 Item 9421 Item 6311 Item 6631 Item 6661 Item 6421 Item 9161 Item 6891 Item 9451 Item 9531 Item 6981 Item 7001 Item 6581 Item 6831 Item 6861 Item 6391 Item 6601 Item 6811 Item 9481 Item 9751 Item 6911 Item 6931 0 Item 6961 Item 9071 Item 9101 CALC. N/S

Item 9021 Item 9141 Item 6741 0 Item 6771 Item 9051 Item 9221 Item 9331 0 0 0 0 Item 6461 Item 6491 Item 9511 Item 9381 0 0 Item 6261 Item 6561 Item 9431 Item 6321 Item 6641 Item 6671 Item 6431 Item 9171 0 Item 9461 Item 9541 0 Item 7011 0 Item 6841 Item 6871 0 0 0 0 0 0 0 Item 6941 0 XXXXX XXXXX CALC. N/S

CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S

Item 9031 Item 9151 Item 6751 Item 6381 Item 6781 Item 9061 Item 9231 Item 9341 Item 6181 Item 6361 Item 6801 Item 9361 Item 6471 Item 6501 Item 9521 Item 9391 Item 9411 Item 9781 Item 6271 Item 6571 Item 9441 Item 6331 Item 6651 Item 6681 Item 6441 Item 9181 Item 6901 Item 9471 Item 9551 Item 6991 Item 7041 Item 6591 Item 6851 Item 6881 Item 6411 Item 6621 Item 6821 Item 9491 Item 9761 Item 6921 Item 9571 XXXXX Item 6971 Item 9091 Item 9121 CALC. N/S

CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S

CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S XXXXX

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page 20

PART III SCHEDULE II ESD XXX COUNTY

STATE OF WASHINGTON - OSPI DISTRICT DDD XXXXX

XXXXXX

(1) INSTRUCTIONAL SALARIES AND BENEFITS

FISCAL YEAR XXXX–XXXX

(2) PCT. PROG. 92 AND 97 ALLOCATION

(3) PROGRAM 92 AND 97 ALLOCATION

(4) PCT. PROG. PROG. 94 ALLOCATION

(5) PROGRAM 94 ALLOCATION

(6) DIRECT ABATEMENTS

(7) PERCENTAGE ABATEMENTS

(8) TOTAL ABATEMENTS COL. 6 + 7

01 BASIC EDUCATION 01272 + 01273 + 01274 21 SPECIAL EDUCATION—SUPPL.—STATE 21272 + 21273 + 21274 24 SPECIAL EDUCATION—SUPPL.—FEDERAL 24272 + 24274 + 24273 26 SPECIAL EDUCATION—INSTIT.—STATE XXXXX 29 SPECIAL EDUCATION—OTHER CATEGORY 29272 + 29273 + 29274 31 VOCATIONAL—BASIC—STATE 31272 + 31273 + 31274 38 VOCATIONAL—FEDERAL 38272 + 38273 + 38274 39 VOCATIONAL—OTHER CATEGORY 39272 + 39273 + 39274 41 SKILLS CENTER PROJECTS XXXXX 45 SKILLS CENTER—BASIC—STATE XXXXX 46 SKILLS CENTER—FEDERAL XXXXX 49 SKILLS CENTER—OTHER CATEGORY XXXXX 51 REMEDIATION—FEDERAL 51272 + 51273 + 51274 53 MIGRANT—FEDERAL 53272 + 53273 + 53274 54 STUDENT RETENTION/RETRIEVAL 54272 + 54273 + 54274 55 LEARNING ASSISTANCE—STATE 55272 + 55273 + 55274 56 STATE INST., CENTERS AND HOMES XXXXX 57 INST.—NEGLECTED AND DELINQUENT XXXXX 58 SPECIAL AND PILOT PROGRAMS 58272 + 58273 + 58274 61 HEAD START—FEDERAL 61272 + 61273 + 61274 64 BILINGUAL—FEDERAL 64272 + 64273 + 64274 65 TRANSITIONAL BILINGUAL—STATE 65272 + 65273 + 65274 67 INDIAN EDUCATION—FEDERAL—JOM 67272 + 67273 + 67274 68 INDIAN EDUCATION—FEDERAL—ED 68272 + 68273 + 68274 69 COMPENSATORY—OTHER 69272 + 69273 + 69274 71 TRAFFIC SAFETY 71272 + 71273 + 71274 73 SUMMER SCHOOL 73272 + 73273 + 73274 74 HIGHLY CAPABLE 74272 + 74273 + 74274 75 LOCAL EDUCATION PROGRAM ENHANCEMENT 75272 + 75273 + 75274 76 TARGETED ASSISTANCE—FEDERAL XXXXX 77 EISENHOWER PROFESSIONAL DEV. 77272 + 77273 + 77274 78 YOUTH TRAINING PROGRAM—FEDERAL XXXXX 79 INSTRUCTIONAL PROGRAM—OTHER 79272 + 79273 + 79274 81 PUBLIC RADIO/TV XXXXX 83 ADULT EDUCATION—BASIC—STATE 83272 + 83273 + 83274 84 ADULT EDUCATION—BASIC—FEDERAL 84272 + 84273 + 84274 85 ADULT JOB TRAINING—FEDERAL XXXXX 86 COMMUNITY SCHOOLS XXXXX 88 DAY CARE XXXXX 89 OTHER COMMUNITY SERVICES XXXXX 92 DEBT SERVICE XXXXX 94 INSTRUCTION SUPPORT XXXXX 97 DISTRICTWIDE SUPPORT XXXXX 98 FOOD SERVICES XXXXX 99 PUPIL TRANSPORTATION XXXXX TOTAL C/S Item 6211

CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S XXXXX XXXXX XXXXX XXXXX CALC N/S CALC N/S CALC N/S CALC N/S XXXXX XXXXX CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S XXXXX CALC N/S XXXXX CALC N/S XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX CALC N/S XXXXX XXXXX XXXXX

Item 9011 Item 9131 Item 6731 Item 6371 Item 6761 Item 9041 Item 9211 Item 9321 Item 6171 Item 6341 Item 6791 Item 9351 Item 6451 Item 6481 Item 9501 Item 9371 Item 9401 Item 9771 Item 6251 Item 6551 Item 9421 Item 6311 Item 6631 Item 6661 Item 6421 Item 9161 Item 6891 Item 9451 Item 9531 Item 6981 Item 7001 Item 6581 Item 6831 Item 6861 Item 6391 Item 6601 Item 6811 Item 9481 Item 9751 Item 6911 Item 6931 XXXXX Item 6961 Item 9071 Item 9101 CALC N/S

CALC N/S CALC N/S CALC N/S XXXXX CALC N/S CALC N/S CALC N/S CALC N/S XXXXX XXXXX XXXXX XXXXX CALC N/S CALC N/S CALC N/S CALC N/S XXXXX XXXXX CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S CALC N/S XXXXX CALC N/S CALC N/S XXXXX CALC N/S XXXXX CALC N/S XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

Item 9021 Item 9141 Item 6741 XXXXX Item 6771 Item 9051 Item 9221 Item 9331 XXXXX XXXXX XXXXX XXXXX Item 6461 Item 6491 Item 9511 Item 9381 XXXXX XXXXX Item 6261 Item 6561 Item 9431 Item 6321 Item 6641 Item 6671 Item 6431 Item 9171 XXXXX Item 9461 Item 9541 XXXXX Item 7011 XXXXX Item 6841 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX CALC N/S XXXXX XXXXX XXXXX CALC N/S

Item 3321 Item 3331 Item 3341 Item 3351 Item 3381 Item 3391 Item 3401 Item 3411 Item 3751 Item 3421 Item 3431 Item 3461 Item 3471 Item 3481 Item 3791 Item 3491 Item 3501 Item 3511 Item 3521 Item 3531 Item 3551 Item 3561 Item 3571 Item 3581 Item 3591 Item 3601 Item 3611 Item 3621 Item 3801 Item 3631 Item 3641 Item 3651 Item 3661 Item 3671 Item 3691 Item 3701 Item 3711 Item 3721 Item 3811 Item 3731 92847 XXXXX 2700+7197+7297 Item 3741 Item 3781 CALC N/S

CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S XXXXX XXXXX CALC. N/S CALC. N/S CALC N/S

C/S Item 9031 C/S Item 9151 C/S Item 6751 C/S Item 6381 C/S Item 6781 C/S Item 9061 C/S Item 9231 C/S Item 9341 C/S Item 6181 C/S Item 6361 C/S Item 6801 C/S Item 9361 C/S Item 6471 C/S Item 6501 C/S Item 9521 C/S Item 9391 C/S Item 9411 C/S Item 9781 C/S Item 6271 C/S Item 6571 C/S Item 9441 C/S Item 6331 C/S Item 6651 C/S Item 6681 C/S Item 6441 C/S Item 9181 C/S Item 6901 C/S Item 9471 C/S Item 9551 C/S Item 6991 C/S Item 7041 C/S Item 6591 C/S Item 6851 C/S Item 6881 C/S Item 6411 C/S Item 6621 C/S Item 6821 C/S Item 9491 C/S Item 9761 C/S Item 6921 C/S Item 9571 XXXXX C/S Item 6971 C/S Item 9091 C/S Item 9121 CALC N/S

Effective 9/1/99

Form SPI F-196

Chapter F-196

Section 4

Page 21

Supersedes NEW

PART III SCHEDULE III ESD XXX COUNTY

STATE OF WASHINGTON - OSPI DISTRICT DDD XXXXX

XXXXX

FISCAL YEAR XXXX–XXXX

ALLOCATION OF ELIGIBLE FOR INCLUSION IN THE RESTRICTED RATE TO ALL SCHOOL DISTRICT PROGRAMS

PROGRAM O1 21 24 26 29 31 38 39 41 45 46 49 51 53 54 55 56 57 58 61 64 65 67 68 69 71 73 74 75 76 77 78 79 81 83 84 85 86 88 89 92 94 98 99

PROGRAM TITLE

DIRECT EXPENDITURES

BASIC EDUCATION SPECIAL EDUCATION—SUPPL.—STATE SPECIAL EDUCATION—SUPPL.—FEDERAL SPECIAL EDUCATION —INSTIT.—STATE SPECIAL EDUCATION—OTHER CATEGORICAL VOCATIONAL — BASIC — STATE VOCATIONAL—FEDERAL VOCATIONAL— OTHER CATEGORICAL SKILLS CENTER PROJECTS SKILLS CENTE —BASIC—STATE SKILLS CENTER—FEDERAL SKILLS CENTER—OTHER CATEGORICAL REMEDIATION—FEDERAL MIGRANT —FEDERAL STUDENT RETENTION/RETRIEVAL LEARNING ASSISTANCE—STATE STATE INST., CENTERS AND HOMES INST.—NEGLECTED AND DELINQUENT SPECIAL AND PILOT PROGRAMS HEAD START—FEDERAL BILINGUAL—FEDERAL TRANSITIONAL BILINGUAL—STATE INDIAN EDUCATION—FEDERAL—JOM INDIAN EDUCATION—FEDERAL—ED COMPENSATORY—OTHER TRAFFIC SAFETY SUMMER SCHOOL HIGHLY CAPABLE LOCAL EDUCATION PROGRAM ENHANCEMENT TARGETED ASSISTANCE—FEDERAL EISENHOWER PROFESSIONAL DEVELOPMENT YOUTH TRAINING PROGRAM—FEDERAL INSTRUCTIONAL PROGRAM—OTHER PUBLIC RADIO/TV ADULT EDUCATION—BASIC—STATE ADULT EDUCATION—BASIC—FEDERAL ADULT JOB TRAINING—FEDERAL COMMUNITY SCHOOLS DAY CARE OTHER COMMUNITY SERVICES DEBT SERVICE INSTRUCTION SUPPORT FOOD SERVICES PUPIL TRANSPORTATION TOTAL DIRECT PROGRAMS

___________EXCLUDED___________ (CAPITAL OUTLAY) (DEBT SERVICE)

INDIRECT EXPENDITURES

01XXX 21XXX 24XXX 26XXX 29XXX 31XXX 38XXX 39XXX 41XXX 45XXX 46XXX 49XXX 51XXX 53XXX 54XXX 55XXX 56XXX 57XXX 58XXX 61XXX 64XXX 65XXX 67XXX 68XXX 69XXX 71XXX 73XXX 74XXX 75XXX 76XXX 77XXX 78XXX 79XXX 81XXX 83XXX 84XXX 85XXX 86XXX 88XXX 89XXX 92XXX 94XXX 98XXX 99XXX

01XX9 21XX9 24XX9 26XX9 29XX9 31XX9 38XX9 39XX9 41XX9 45XX9 46XX9 49XX9 51XX9 53XX9 54XX9 55XX9 56XX9 57XX9 58XX9 61XX9 64XX9 65XX9 67XX9 68XX9 69XX9 71XX9 73XX9 74XX9 75XX9 76XX9 77XX9 78XX9 79XX9 81XX9 83XX9 84XX9 85XX9 86XX9 88XX9 89XX9 XXXXX 94XX9 98XX9 99XX9

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 92XXX XXXXX XXXXX XXXXX

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

(Calc. N/S)

(Calc. N/S)

92XXX

XXXXX

9711X 9712X 9713X 9714X 9761X 9762X 9763X 9764X 9765X 9767X 9768X 9772X 9773X 9774X 9775X

97119 97129 97139 97149 97619 97629 97639 97649 97659 97679 97689 97729 97739 97749 97759

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

(Calc. N/S) (Calc. N/S)

(Calc. N/S) (Calc. N/S)

92XXX 92XXX

DIRECT EXPENDITURES 01XXX - 01XX9 21XXX - 21XX9 24XXX - 24XX9 26XXX - 26XX9 29XXX - 29XX9 31XXX - 31XX9 38XXX - 38XX9 39XXX - 39XX9 41XXX - 41XX9 45XXX - 45XX9 46XXX - 46XX9 49XXX - 49XX9 51XXX - 51XX9 53XXX - 53XX9 54XXX - 54XX9 55XXX - 55XX9 56XXX - 56XX9 57XXX - 57XX9 58XXX - 58XX9 61XXX - 61XX9 64XXX - 64XX9 65XXX - 65XX9 67XXX - 67XX9 68XXX - 68XX9 69XXX - 69XX9 71XXX - 71XX9 73XXX - 73XX9 74XXX - 74XX9 75XXX - 75XX9 76XXX - 76XX9 77XXX - 77XX9 78XXX - 78XX9 79XXX - 79XX9 81XXX - 81XX9 83XXX - 83XX9 84XXX - 84XX9 85XXX - 85XX9 86XXX - 86XX9 88XXX - 88XX9 89XXX - 89XX9 92XXX - 92XXX 94XXX - 94XX9 98XXX - 98XX9 99XXX - 99XX9

(Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S)

(Calc. N/S)

POOL OF EXPENDITURES FOR PROGRAM DISTRICTWIDE ALLOCATION DISTRICTWIDE SUPPORT ACTIVITIES 11 BOARD OF DIRECTORS 12 SUPERINTENDENT OFFICE 13 BUSINESS OFFICE 14 HUMAN RESOURCES 61 SUPERVISION 62 GROUNDS MAINTENANCE 63 OPERATION OF BUILDINGS 64 MAINTENANCE 65 UTILITY 67 BUILDING AND PROPERTY SECURITY 68 INSURANCE 72 INFORMATION SYSTEMS 73 PRINTING 74 WAREHOUSING AND DISTRIBUTION 75 MOTOR POOL TOTAL DISTRICTWIDE SUPPORT TOTAL ALL PROGRAMS

RESTRICTED RATE APPLICABLE TO ALL FEDERAL PROGRAMS

Effective 9/1/99

Supersedes NEW

Form SPI F-196

XXXXX 9712X - 97129 - Item 3831 (Calc. N/S) 9713X - 97139 (Calc. N/S) XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX Item 3841 Item 3851 Item 3861 Item 3871 C/S Item 6101 Item 6101

9711X - 97119 (Calc. N/S) Item 3831 XXXXX XXXXX 9761X - 97619 (Calc. N/S) 9762X - 97629 (Calc. N/S) 9763X - 97639 (Calc. N/S) 9764X - 97649 (Calc. N/S) 9765X - 97659 (Calc. N/S) 9767X - 97679 (Calc. N/S) 9768X - 97689 (Calc. N/S) 9772X - 97729 - Item 3841 (Calc. N/S) 9773X - 97739 - Item 3851 (Calc. N/S) 9774X - 97749 - Item 3861 (Calc. N/S) 9775X - 97759 - Item 3871 (Calc. N/S) C/S Item 6111 C/S Item 6121

= C/S Item 6191 = Item 6101 / Item 6121

Chapter F-196

Section 4

Page 22

PART III SCHEDULE IV ESD XXX COUNTY

STATE OF WASHINGTON - OSPI DISTRICT DDD XXXXX

XXXXX

FISCAL YEAR XXXX–XXXX

ALLOCATION OF DISTRICTWIDE SUPPORT OF ACTIVITIES ELIGIBLE FOR INCLUSION IN THE UNRESTRICTED RATE TO ALL SCHOOL DISTRICT PROGRAMS

PROG O1 21 24 26 29 31 38 39 41 45 46 49 51 53 54 55 56 57 58 61 64 65 67 68 69 71 73 74 75 76 77 78 79 81 83 84 85 86 88 89 92 94 98 99

DIRECT EXPENDITURES

PROGRAM TITLE BASIC EDUCATION SPECIAL EDUCATION—SUPPL.—STATE SPECIAL EDUCATION—SUPPL.—FEDERAL SPECIAL EDUCATION—INSTIT.—STATE SPECIAL EDUCATION—OTHER CATEGORICAL VOCATIONAL—BASIC—STATE VOCATIONAL—FEDERAL VOCATIONAL—OTHER CATEGORICAL SKILLS CENTER PROJECTS SKILLS CENTER—BASIC—STATE SKILLS CENTER—FEDERAL SKILLS CENTER—OTHER CATEGORICAL REMEDIATION—FEDERAL MIGRANT—FEDERAL STUDENT RETENTION/RETRIEVAL LEARNING ASSISTANCE—STATE STATE INST., CENTERS AND HOMES INST.—NEGLECTED AND DELINQUENT SPECIAL AND PILOT PROGRAMS HEAD START—FEDERAL BILINGUAL—FEDERAL TRANSITIONAL BILINGUAL—STATE INDIAN EDUCATION—FEDERAL—JOM INDIAN EDUCATION—FEDERAL—ED COMPENSATORY—OTHER TRAFFIC SAFETY SUMMER SCHOOL HIGHLY CAPABLE LOCAL EDUCATION PROGRAM ENHANCEMENT TARGETED ASSISTANCE—FEDERAL EISENHOWER PROFESSIONAL DEV. YOUTH TRAINING PROG.—FEDERAL INSTRUCTIONAL PROG.—OTHER PUBLIC RADIO/TV ADULT EDUCATION—BASIC—STATE ADULT EDUCATION—BASIC—FEDERAL ADULT JOB TRAINING—FEDERAL COMMUNITY SCHOOLS DAY CARE OTHER COMMUNITY SERVICES DEBT SERVICE INSTRUCTION SUPPORT FOOD SERVICES PUPIL TRANSPORTATION

___________EXCLUDED___________ (CAPITAL OUTLAY) (DEBT SERVICE)

INDIRECT EXPENDITURES

DIRECT EXPENDITURES

01XXX 21XXX 24XXX 26XXX 29XXX 31XXX 38XXX 39XXX 41XXX 45XXX 46XXX 49XXX 51XXX 53XXX 54XXX 55XXX 56XXX 57XXX 58XXX 61XXX 64XXX 65XXX 67XXX 68XXX 69XXX 71XXX 73XXX 74XXX 75XXX 76XXX 77XXX 78XXX 79XXX 81XXX 83XXX 84XXX 85XXX 86XXX 88XXX 89XXX 92XXX 94XXX 98XXX 99XXX

01XX9 21XX9 24XX9 26XX9 29XX9 31XX9 38XX9 39XX9 41XX9 45XX9 46XX9 49XX9 51XX9 53XX9 54XX9 55XX9 56XX9 57XX9 58XX9 61XX9 64XX9 65XX9 67XX9 68XX9 69XX9 71XX9 73XX9 74XX9 75XX9 76XX9 77XX9 78XX9 79XX9 81XX9 83XX9 84XX9 85XX9 86XX9 88XX9 89XX9 XXXXX 94XX9 98XX9 99XX9

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 92XXX XXXXX XXXXX XXXXX

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

(Calc. N/S)

(Calc. N/S)

XXXXX

XXXXX

(Calc. N/S)

9711X 9712X 9713X 9714X 9761X 9762X 9763X 9764X 9765X 9767X 9768X 9772X 9773X 9774X 9775X

97,119.00 97129 97139 97149 97619 97629 97639 97649 97659 97679 97689 97729 97739 97749 97759

XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX

XXXXX 9712X - 97129 - Item 3831 (Calc. N/S) 9713X - 97139 (Calc. N/S) 9714X - 97149 (Calc. N/S) 9761X - 97619 (Calc. N/S) 9623X - 96239 (Calc. N/S) 9633X - 96339 (Calc. N/S) 9643X - 96439 (Calc. N/S) 9653X - 96539 (Calc. N/S) 9673X - 97139 (Calc. N/S) 9723X - 97239 (Calc. N/S) Item 3841 Item 3851 Item 3861 Item 3871

9711X - 97119 (Calc. N/S) Item 3831 XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX XXXXX 9772X - 97729 - Item 3841 (Calc. N/S) 9773X - 97739 - Item 3851 (Calc. N/S) 9774X - 97749 - Item 3861 (Calc. N/S) 9775X - 97759 - Item 3871 (Calc. N/S)

TOTAL DISTRICTWIDE SUPPORT

(Calc. N/S)

(Calc. N/S)

92XXX

C/S Item 6131

C/S Item 6141

TOTAL ALL PROGRAMS

(Calc. N/S)

(Calc. N/S)

92XXX

Item 6131

C/S Item 6151

TOTAL DIRECT PROGRAMS

01XXX - 01XX9 21XXX - 21XX9 24XXX - 24XX9 26XXX - 26XX9 29XXX - 29XX9 31XXX - 31XX9 38XXX - 38XX9 39XXX - 39XX9 41XXX - 41XX9 45XXX - 45XX9 46XXX - 46XX9 49XXX - 49XX9 51XXX - 51XX9 53XXX - 53XX9 54XXX - 54XX9 55XXX - 55XX9 56XXX - 56XX9 57XXX - 57XX9 58XXX - 58XX9 61XXX - 61XX9 64XXX - 64XX9 65XXX - 65XX9 67XXX - 67XX9 68XXX - 68XX9 69XXX - 69XX9 71XXX - 71XX9 73XXX - 73XX9 74XXX - 74XX9 75XXX - 75XX9 76XXX - 76XX9 77XXX - 77XX9 78XXX - 78XX9 79XXX - 79XX9 81XXX - 81XX9 83XXX - 83XX9 84XXX - 84XX9 85XXX - 85XX9 86XXX - 86XX9 88XXX - 88XX9 89XXX - 89XX9 92XXX - 92XXX 94XXX - 94XX9 98XXX - 98XX9 99XXX - 99XX9

(Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S) (Calc. N/S)

POOL OF EXPENDITURES DISTRICTWIDE SUPPORT FOR ALLOCATION: DISTRICTWIDE SUPPORT ACTIVITIES 11 BOARD OF DIRECTORS 12 SUPERINTENDENT OFFICE 13 BUSINESS OFFICE 14 HUMAN RESOURCES 61 SUPERVISION 62 GROUNDS MAINTENANCE 63 OPERATION OF BUILDINGS 64 MAINTENANCE 65 UTILITY 67 BUILDING AND PROPERTY SECURITY 68 INSURANCE 72 INFORMATION SYSTEMS 73 PRINTING 74 WAREHOUSING AND DISTRIBUTION 75 MOTOR POOL

UNRESTRICTED RATE APPLICABLE TO ALL FEDERAL PROGRAMS

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

=

Section 4

C/S Item 6201 = Item 6131/ Item 6151

Page 23

PART IV ESD XXX

COUNTY

XXXXX (1) DIRECT PROGRAM EXPENDITURE

No.

PROGRAM NAME

01 21 24 26 29 31 38 39 41 45 46 49 51 53 54 55 56 57 58 61 64 65 67 68 69 71 73 74 75 76 77 78 79 81 83 84 85 86 88 89 92 94 97 98 99

Basic Education Special Education—Suppl.—State Special Education—Suppl.—Federal Special Education—Institutions—State Special Education—Other Categorical Vocational—Basic—State Vocational—Federal Vocational—Other Categorical Skills Center Projects Skills Center—Basic—State Skills Center—Federal Skills Ctr.—Other Categorical Remediation—Federal Migrant—Federal Student Retent/Retrieval—State Learning Assistance—State State, Inst. Cntrs and Homes Institutions, Neglected and Del. Special and Pilot Progams—State Head Start—Federal Bilingual—Federal Transitional Bilingual—State Indian Education—Fed.—JOM Indian Education—Federal—ED Compensatory—Other Traffic Safety Summer School Highly Capable Local Education Prog. Enhancement Targeted Assistance—Federal Eisenhower Professional Dev. Youth Training Progs.—Federal Instructional, Programs—Other Public Radio/Television Adult Education—Basic—State Adult Education—Basic—Fed. Adult Job Training—Federal Community Schools Day Care Other Community Services Debt Service Instruction Support Districtwide Support Food Services Pupil Transportation

01XXX 21XXX 24XXX 26XXX 29XXX 31XXX 38XXX 39XXX 41XXX 45XXX 46XXX 49XXX 51XXX 53XXX 54XXX 55XXX 56XXX 57XXX 58XXX 61XXX 64XXX 65XXX 67XXX 68XXX 69XXX 71XXX 73XXX 74XXX 75XXX 76XXX 77XXX 78XXX 79XXX 81XXX 83XXX 84XXX 85XXX 86XXX 88XXX 89XXX 92XXX 94XXX 97XXX 98XXX 99XXX

STATE OF WASHINGTON - OSPI DISTRICT DDD XXXXX FISCAL YEAR XXXX–XXXX GENERAL FUND RESOURCE TO PROGRAM EXPENDITURE REPORT (2) (3) (4) (5) (6) PROGRAM TOTAL INDIRECT PROGRAM FEDERAL STATE LOCAL EXPENDITURE EXPENDITURE RESOURCES RESOURCES RESOURCES 9011+9021-9031 9131+9141-9151 6731+6741-6751 6371-6381 6761+6771-6781 9041+9051-9061 9211+9221-9231 9321+9331-9341 6171-6181 6341-6361 6791-6801 9351-9361 6451+6461-6471 6481+6491-6501 9501+9511-9521 9371+9381-9391 9401-9411 9771-9781 6251+6261-6271 6551+6561-6571 9421+9431-9441 6311+6321-6331 6631+6641-6651 6661+6671-6681 6421+6431-6441 9161+9171-9181 6891-6901 9451+9461-9471 9531+9541-9551 6981-6991 7001+7011-7041 6581-6591 6831+6841-6851 6861+6871-6881 6391-6411 6601-6621 6811-6821 9481-9491 9751-9761 6911-6921 6931-9571 6941 6961-6971 9071-9091 9101-9121

CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S CALC. N/S

Use of Fund Balance TOTAL

CALC. N/S

(Memo Only) Levy Collections Effective 9/1/99

Supersedes NEW

Form SPI F-196

CALC. N/S

CALC. N/S

1101 1111 1121 1131 1161 1171 1181 1191 1201 1211 1221 1231 1241 1251 1261 1271 1281 1291 1301 1311 1331 1341 1351 1361 1371 1381 1391 1401 1411 1421 1431 1441 1451 1461 1471 1481 1491 1501 1511 1521 1551 1561 1571 1531 1541

2491 2501 2511 2521 2551 2561 2571 2581 2591 2601 2611 2621 2631 2641 2651 2661 2671 2681 2691 2701 2721 2731 2741 2761 2771 2781 2791 2801 2811 2821 2831 2841 2851 2861 2871 2881 2891 2901 2911 2921 5911 5921 5931 2931 2941

2041 2051 2061 2071 2101 2111 2121 2131 2141 2151 2161 2171 2181 2191 2201 2211 2221 2231 2241 2251 2271 2281 2291 2301 2311 2321 2331 2341 2351 2361 2371 2381 2391 2401 2411 2421 2431 2441 2451 2461 5941 5951 5961 2471 2481

6041

6061

6071

C/S 1051

C/S 1071

C/S 1631

Chapter F-196

Section 4

Page 24

11001

FY XXXX–XXXX F-196 EDITS, RECOVERY REPORT, AND MAINTENANCE OF EFFORT INDEX

EDITS FOR EACH FUND. POTENTIAL RECOVERY REPORT. SPECIAL EDUCATION MAINTENANCE OF EFFORT. FEDERAL CROSS-CUTTING MAINTENANCE OF EFFORT. VOCATIONAL MAINTENANCE OF EFFORT.

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page Edits/Rec/MOE-Index

F196 ACTUAL EDIT/ERROR REPORT E.S.D. XXX COUNTY XX XXXXXXXXXX

XXXXXX SCHOOL DISTRICT FISCAL YEAR XXXX–XXXX

** THE FOLLOWING MESSAGES ARE TO ASSIST YOU IN PREPARING YOUR YEAR-END FINANCIAL STATEMENTS. ** ERROR MESSAGES REQUIRE CORRECTIONS. ** WARNING MESSAGES REQUIRE CORRECTIONS OR EXPLANATION. ** INFORMATION MESSAGES NEED YOUR ATTENTION BUT CORRECTIONS OR EXPLANATIONS ARE NOT REQUIRED. ** THANK YOU FOR REVIEWING THESE EDITS AND MAKING APPROPRIATE CHANGES. PLEASE REFER TO SECTION 5 OF THIS CHAPTER FOR EDIT CLARIFICATION. ********************--GENERAL FUND--****************** IF THE DISTRICT HAS PASSED EACH EDIT PLEASE PRINT: DISTRICT HAS PASSED ALL GENERAL FUND EDITS: GOOD JOB ***************--CAPITAL PROJECTS FUND--************** IF THE DISTRICT HAS PASSED EACH EDIT PLEASE PRINT: DISTRICT HAS PASSED ALL CAPITAL PROJECTS FUND EDITS: GOOD JOB ****************--DEBT SERVICE FUND--***************** IF THE DISTRICT HAS PASSED EACH EDIT PLEASE PRINT: DISTRICT HAS PASSED ALL DEBT SERVICE FUND EDITS: GOOD JOB ********************--ASB FUND--********************** IF THE DISTRICT HAS PASSED EACH EDIT PLEASE PRINT: DISTRICT HAS PASSED ALL ASB FUND EDITS: GOOD JOB **************--EXPENDABLE TRUST FUND--*************** IF THE DISTRICT HAS PASSED EACH EDIT PLEASE PRINT: DISTRICT HAS PASSED ALL EXPENDABLE TRUST FUND EDITS: GOOD JOB ************--NONEXPENDABLE TRUST FUND--************** IF THE DISTRICT HAS PASSED EACH EDIT PLEASE PRINT: DISTRICT HAS PASSED ALL NONEXPENDABLE TRUST FUND EDITS: GOOD JOB ***********--TRANSPORTATION VEHICLE FUND--************ IF THE DISTRICT HAS PASSED EACH EDIT PLEASE PRINT: DISTRICT HAS PASSED ALL TRANSPORTATION VEHICLE FUND EDITS: GOOD JOB

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page 26

Potential Recoveries Report ESD XXX COUNTY XX 1.565

1.566

1.567

1.568

1.570

1.571

1.572

Effective 9/1/99

XXXXXXXXXX

XXXXXX SCHOOL DISTRICT FISCAL YEAR XXXX–XXXX

Potential apportionment recapture of unexpended state revenue. Adjusted Revenue Account 4121 should not be greater than Program 21 Special Education net expenditures.

Potential apport. recapture of unexpended state rev.

If the district does not have recovery concerns the computer will print:

This district does not have potential recovery for Revenue 4121.

Potential apportionment recapture of unexpended state revenues. Current year adjusted Revenue Account 4155 Learning Assistance Program.

Potential apport. recapture of unexpended state rev.

If the district does not have recovery concerns the computer will print:

This district does not have potential recovery for Revenue 4155.

Potential apportionment recapture of unexpended state revenues. Revenue Account 4165 Transitional Bilingual.

Potential apport. recapture of unexpended state rev.

If the district does not have recovery concerns the computer will print:

This district does not have potential recovery for Revenue 4165.

Potential apportionment recapture of unexpended state revenues. Revenue Account 4174 Highly Capable should not be greater than expenditure Program 74 Highly Capable net expenditures.

Potential apport. recapture of unexpended state rev.

If the district does not have recovery concerns the computer will print:

This district does not have potential recovery for Revenue 4174.

Potential apportionment recapture of unexpended state revenues. Revenue Account 4199, Item 41991 Transportation Operations should not be greater than expenditure Program 99 Pupil Transportation net expenditure.

Potential apport. recapture of unexpended state rev.

If the district does not have recovery concerns the computer will print:

This district does not have potential recovery for Revenue 4199.

Potential apportionment recapture of unexpended state revenues. Revenue Account 4126 should not be greater than expenditure Program 26 Special Education Institutions.

Potential apport. recapture of unexpended state rev.

If the district does not have recovery concerns the computer will print:

This district does not have potential recovery for Revenue 4126.

Potential apportionment recapture of unexpended state revenues. Revenue Account 4156 should not be greater than expenditure Program 56 State Institutions.

Potential apport. recapture of unexpended state rev.

If the district does not have recovery concerns the computer will print:

This district does not have potential recovery for Revenue 4156.

Supersedes NEW

Form SPI F-196

Adjusted Rev. 4121 Spec. Ed. is greater than Program 21 exp.

Adjusted Rev. 4155 LAP is greater than than Program 55 exp.

Adjusted Rev. 4165 Trans Bilingual is greater than Program 65 exp.

Adjusted Rev. 4174 Highly Cap. Is greater than Program 74 exp.

Adjusted Rev. 4199 Transportation. Is greater than Program 99 Exp.

Adjusted Rev. 4126 div by 1.047 is greater than Prog 26 exp.

Adjusted Rev. 4156 div by 1.047 is greater than Prog 56 exp.

Chapter F-196

Section 4

Page 27

Special Education Maintenance of Effort ESD XXX COUNTY XX XXXXXXXXXX

XXXXXX SCHOOL DISTRICT FISCAL YEAR XXXX–XXXX (A)

(B)

Year-End Special Education Maintenance of Effort State and Local Tests

Actual

Actual

Index 2

Index 4

21000 452 (Index 8) 453 (Index 8) 71211 61211 Calc. N/S Calc. N/S

21000 450 (Index 8) 451 (Index 8) 71211 61211 Calc. N/S Calc. N/S

455 (Index 8) 984 (Index 2)

454 (Index 8) C/S 984 C/S 985

2051 Calc. N/S

2051 Calc. N/S

986 (Index 2)

C/S 986 C/S 987

21000 450 (Index 8) 451 (Index 8) 71211 61211 C/S 988 (index 4)

21000 456 (Index 8) 457 (Index 8) 71211 61211 C/S 988 (Index 5) C/S 989 (Index 4)

Adjustments may be made to the data below through December following the fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments. FY XXXX-XXXX to FY XXXX-XXXX Aggregate Maintenance of Effort Test 1. Program 21 direct expenditures. 2. Plus special education apportionment redirected to another school district or ESD (updated by OSPI). 3. Minus special education apportionment received from another school district (updated by OSPI). 4. Minus Revenue 7121 Payments From Other Districts. 5. Minus Revenue 6121 Medicaid Reimbursements. 6. Equals aggregate special education expenditures for resident special education students. 7. Aggregate maintenance of effort test (6B minus 6A). (A positive amount means the aggregate test was passed and a negative amount means the aggregate test was failed.) FY XXXX-XXXX to FY XXXX-XXXX Per-Pupil Maintenance of Effort Test 8. Resident special education students (updated by OSPI). 9. Expenditures per pupil (line 6/line 8). 10. Per pupil maintenance of effort test (9B minus 9A). (A positive amount means the per pupil test was passed and a negative amount means the per pupil test was failed.) Year-End Local Special Education Maintenance of Effort Test FY XXXX-XXXX to FY XXXX-XXXX Aggregate Maintenance of Effort Test: 11. Part IV Item #2051 for the current year is compared to the Part IV Item #2051 for the previous year. 12. Local maintenance of effort test (12B minus 11B). (A positive amount means the aggregate test was passed and a negative amount means the aggregate test was failed.) 13. Expenditures per pupil (line 6/line 11). 14. Per pupil maintenance of effort test (13B minus 13A). (A positive amount means the per pupil test was passed and a negative amount means the per pupil test was failed.) Mid-Year Special Education Maintenance of Effort Warning FY XXXX-XXXX to FY XXXX-XXXX Aggregate Maintenance of Effort Test: 15. Program 21 direct expenditures. 16. Plus special education apportionment redirected to another school district or ESD (updated by OSPI). 17. Minus special education apportionment received from another school district (updated by OSPI). 18. Minus Revenue 7121 Payments From Other Districts. 19. Minus Revenue 6121 Medicaid Reimbursements. 20. Equals aggregate special education expenditures for resident special education students. 21. Aggregate maintenance of effort test (20B minus 20A). (A positive amount means the aggregate test was passed and a negative amount means the aggregate test was failed.)

Notes A. Actual revenue and expenditure data are obtained from F-196 data. Budgeted revenue and expenditure data are obtained from F-195 data. C. Special education apportionment redirected to a school district or ESD and redirected apportionment received from another school district data as shown on lines 2 and 3 and lines 15 and 16 are given on the resident school district's 1220 Report. D. Resident special education students data as shown on line 8 are obtained from 1735R Reports and include students in ages 0-2 and 3-21 on line 8. E. Based on the information to date the school district has passed the year-end maintenance of effort test if the aggregate, the per pupil test, or the local per pupil is passed.

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page 28

Federal Cross-Cutting Maintenance of Effort ESD XXX COUNTY XX XXXXXXXXXX

XXXXXX SCHOOL DISTRICT FISCAL YEAR XXXX–XXXX

Data Items Used in the Federal Cross-Cutting Maintenance of Effort Test Description

Operation

Total Expenditures PublicRadio/Television Adult Education—Basic—State Adult Education—Basic—Federal Adult Job Training—Federal Community Schools Day Care Other Community Services Debt Service—Warrant Interest Debt Service—Other Interest Capital Outlay—all Object 9 Nonhigh Payment Special Education Cooperative Payment Vocational Education Cooperative Payable Food Services Revenue School Food Services Revenue Federal—General Purpose Revenue Federal—Special Purpose Revenue Impact Aid—Maintenance and Operations Federal Forest Revenue Capital Outlay—Special Education Suppl.—Federal Capital Outlay—Special Education Inst.—State Capital Outlay—Special Education Deinst.—Federal Capital Outlay—Special Edication Inst.—Fed. Capital Outlay—Special Education Other Cat. Capital Outlay—Vocational—Federal Capital Outlay—Vocational—Other Cat. Capital Outlay—Skills Center—Federal Capital Outlay—Skills Center—Other Cat. Capital Outlay—Remediation—Federal Capital Outlay—Migrant—Federal Capital Outlay—State Institutions—Center and Homes for Delinquents Capital Outlay—Inst.—Neg. and Del. Capital Outlay—Head Start—Federal Capital Outlay—Bilingual—Federal Capital Outlay—Indian Ed.—Fed.—JOM Capital Outlay—Indian Education—Federal—ED Capital Outlay—Compensatory—Other Capital Outlay—Targeted Asstance—Federal Capital Outlay—Math and Science Capital Outlay—Youth Training Program—Fed. Capital Outlay—Instructional Program—Other Capital Outlay—Adult Education—Basic—State Capital Outlay—Adult Basic Education Federal Capital Outlay—Adult Job Training—Federal Capital Outlay—Day Care Capital Outlay—Other Community Services Total of Maintenance of Effort Expenditures

+ + + + + + + + + + + + + +

(plus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (minus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus)

+ + + + + + + + + + + + + + + +

(plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus) (plus)

Data Item Element Index 4 Index 2 F-196 vs. F-196 532 81000 83000 84000 85000 86000 88000 89000 92827 92837 509 199 200 201 2298 4198 5XXX 6XXX 5300 5500 24XX9 26XX9 27XX9 28XX9 29XX9 38XX9 39XX9 46XX9 49XX9 51XX9 53XX9

532 81000 83000 84000 85000 86000 88000 89000 92827 92837 509 199 200 201 2298 4198 5XXX 6XXX 5300 5500 24XX9 26XX9 27XX9 28XX9 29XX9 38XX9 39XX9 46XX9 49XX9 51XX9 53XX9

56XX9 56XX9 57XX9 57XX9 61XX9 61XX9 64XX9 64XX9 67XX9 67XX9 68XX9 68XX9 69XX9 69XX9 76XX9 76XX9 77XX9 77XX9 78XX9 78XX9 79XX9 79XX9 83XX9 83XX9 84XX9 84XX9 85XX9 85XX9 88XX9 88XX9 89XX9 89XX9 Current Previous = equals Total Total C/S 980 9801-Index 2 Col1/Col2 - Item 981-Index 4 The amount for the current fiscal year should be at least 90 percent of the previous year's amount.

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page 29

Vocational Education Maintenance of Effort ESD XXX COUNTY XX XXXXXXXXXX

XXXXXX SCHOOL DISTRICT FISCAL YEAR XXXX–XXXX

Data Elements Used in Vocational Maintenance of Effort Test

Description

Operation

Col 1 F-196 Index 4

Col 2 F-196 Index 2

Data Item Element

Program 31, Vocational—Basic State Program 31, 92/97 Indirects Program 31, 94 Indirects Program 31, Abatements

+ + + -

(plus) (plus) (plus) (minus)

31000 904 905 906

31000 904 905 906

Program 38, Vocational—Federal Program 38, 92/97 Indirects Program 38, 94 Indirects Program 38, Abatements

+ + + -

(plus) (plus) (plus) (minus)

38000 921 922 923

38000 921 922 923

Program 39, Vocational—Other Cat. Program 39, 92/97 Indirects Program 39, 94 Indirects Program 39, Abatements

+ + + -

(plus) (plus) (plus) (minus)

39000 932 933 934

39000 932 933 934

Program 41, Skills Center Projects Program 41, 92/97 Indirects Program 41, Abatements

+ + -

(plus) (plus) (minus)

41000 617 618

41000 617 618

Program 45, Skills Center—State Program 45, 92/97 Indirects Program 45, Abatements

+ + -

(plus) (plus) (minus)

45000 634 636

45000 634 636

Program 46, Skills Center—Federal Program 46, 92/97 Indirects Program 46, Abatements

+ + -

(plus) (plus) (minus)

46000 679 680

46000 679 680

Program 49, Skills Center—Other Cat. Program 49, 92/97 Indirects Program 49, Abatements

+ + -

(plus) (plus) (minus)

49000 935 936

49000 935 936

Secondary Vocational Education Revenue Skills Center Revenue

-

(minus) (minus)

6138 6138 6146 6146 Current Previous Total Expenditures for Maintenance of Effort = equals Total Total C/S 982 C/S 982 The amount for the current fiscal year should be at least 90 percent of the previous year's amount. Col1/Col2 - Item 983-Index 2

Effective 9/1/99

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 4

Page 30

INDEX TO EDITS FOR ANNUAL FINANCIAL STATEMENTS AND SUPPLEMENTAL REPORTS (F-196)

DESCRIPTION

PAGE NUMBER(S)

General Fund

Effective 9/1/99

Error Edits Informational Edits

GFEE 1-4 GFIE 1-13

Capital Projects Fund Error Edits Informational Edits

CPFEE 1 CPFIE 1-2

Debt Service Fund Error Edits Informational Edits

DSFEE 1 DSFIE 1-2

Associated Student Body Fund Error Edits Informational Edits

ASBEE 1 ASBIE 1

Expendable Trust Fund Error Edits Informational Edits

ETFEE 1 ETFIE 1

Nonexpendable Trust Fund Error Edits Informational Edits

NETFEE 1 NETFIE 1

Transportation Vehicle Fund Error Edits Informational Edits

TVFEE 1 TVFIE 1

Supersedes NEW

Form SPI F-196

Chapter F-196

Section 5

Page Index-Edits

General Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.001

Certification Page, Item 1021 must = Item 1021 on Budget.

Certification Page, F-196 Acctg. Basis

Not=F-195 Acctg Basis

1.003

Page 4-GF Item 2751 (index 4) Fund Balance at September 1 should equal Item 4391 (index 2) Fund Balance at August 31.

G.F. Fund Balance at Sept 1

Not equal G.F. Fund Bal. at Aug 31 of previous year

1.007

Pages 11 & 12, General Fund Rev. 2171, 4171 and 6138 must be 0 for districts listed in nonhigh table. (The nonhigh table is in Item 100 in index 8.)

Pages 11 & 12, G.F., Rev. 2171, 4171, 6138

Not valid for nonhigh dists.

1.008

Page 12, General Fund Rev. 4126 must be greater than 0 for following districts: (all other districts must be 0 - see error code 1.036).

Page 12, G.F. Rev 4126 St. Int Spec. Ed.

Must have amount

Page 12, G.F. Rev. 4156 St. Inst.

Must have amount

District Name Shoreline Bremerton Clover Park Medical Lake Selah 1.009

County District# 17412 18100 27400 32326 39119

Page 12, General Fund Rev. 4156 must be greater than 0 for the following districts: (all other districts must be 0 - see error code 1.037). District Name Kennewick Richland Wenatchee Vancouver Kelso Eastmont North Franklin Ephrata Aberdeen Seattle Issaquah Northshore Kittitas

Effective Date 9/1/99

Supercedes New

County District# 3017 3400 4246 6037 8458 9206 11051 13165 14005 17001 17411 17417 19403

District Name Chehalis North Mason Okanogan Naselle-Grays River Tacoma Clover Park Everett Arlington Tumwater Rochester Yakima

County District# 21302 23403 24105 25155 27010 27400 31002 31016 34033 34401 39007

Form

Chapter F-196

Section 5

Page GFEE1

General Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.013

Pages 15-31, 15-38 and 15-71 must be 0 for districts listed in nonhigh table (nonhigh table is in Item 100 index 8).

Program 31, 38 and 71

Not valid for nonhigh districts

1.014

Page 15-26 must be greater than 0 for the following school districts. (See edit 1.043)

Program 26 Spec. Ed. Inst. State

Must have an amount

Prog 56 Spec Ed St. Inst. Ctrs Homes Del

Must have an amount

District Name Shoreline Bremerton Clover Park Medical Lake Selah 1.015

County District# 17412 18100 27400 32326 39119

Page 15-56 must be greater than 0 for the following school districts. (See Edit 1.044) District Name Kennewick Richland Wenatchee Vancouver Kelso Eastmont North Franklin Ephrata Aberdeen Seattle Issaquah Northshore Kittitas

County District# 03017 03400 04246 06037 08458 09206 11051 13165 14005 17001 17411 17417 19403

District Name Chehalis North Mason Okanogan Naselle-Grays River Tacoma Clover Park Everett Arlington Spokane Tumwater Rochester Yakima

County District# 21302 23403 24105 25155 27010 27400 31002 31016 32081 34033 34401 39007

1.029

Page 19, Individual Abated Revenue Amounts must not exceed individual general fund revenues shown in 2200, 2299, 2600, 2700, 2800, 2900, 7100, 7194, 9300, and 9400 on Pages 5, 6, 7 and 8.

Page 19 Abatement Amounts

Exceed Applicable Rev. Accts, Pages 11, 12, and 13.

1.030

Page 19, Total abatement amounts must not exceed total of general fund revenues shown in 2200, 2299, 2600, 2700, 2800, 2900, 7100, 7194, 9300, and 9400.

Page 19, Abatements amounts

Exceed applicable Rev. Accts., Pages 11, 12, and 13.

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page GFEE2

General Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.032

Pages 2 and 3, Item 4401 = Page 3, Items 4411 + 4421 Assets = Liabilities + Fund Balance

Page 2, Assets

Not = Page 3 Liabilities Plus Fund Bal.

1.036

All districts other than those listed in error code 1.008 must be 0 in Revenue Account 4126

Page 12, G.F. Rev. 4126 St. Inst. H/C

Not authorized this district

1.037

All districts other than those listed in error code 1.009 must be 0 in Revenue Account 4156.

Page 12, G.F. Rev. 4156 St. Inst.

Not authorized this district

1.039

The following districts must have revenue in Account 6146

Page 12, G.F. 6146 Skills Cntr

Must have amount

District Name Kennewick Evergreen Eastmont Highline Bremerton

County District# 3017 6114 9206 17401 18100

District Name Mukilteo Spokane Tumwater Yakima

County District# 31006 32081 34033 39007

1.040

All districts other than those listed in error code 1.039 cannot have revenue in Account 6146.

Page 12, G.F. 6146 Skills Cntr

Not authorized this district

1.043

All districts other than districts listed in edit 1.014 cannot have Program 26.

Exp charged to Program 26 Spec Ed Inst St

Program not authorized this district

1.044

All districts other than districts listed in edit 1.015 cannot have Program 56.

Exp charged to Program 56 St. Inst Cntr/Hms - Del

Program not authorized this district

1.051

The following districts must have expenditure Program 45. (mask 45XXX)

No exp in Prog 45 Skills Centers

District has skills center

District Name Kennewick Evergreen Eastmont Highline Bremerton 1.052

County District# 03017 06114 09206 17401 18100

District Name Mukilteo Spokane Tumwater Yakima

All districts other than those listed in edit 1.051 cannot have Program 45.

Effective Date 9/1/99

Supercedes New

County District# 31006 32081 34033 39007 Exp charged to Prog 45 Skills Center

Form

Chapter F-196

Program not authorized this district.

Section 5

Page GFEE3

General Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No. 1.053

DESCRIPTION

FIELD # 1 MESSAGE

The following districts must have expenditure Program 46. (Mask 46XXX) District Name Kennewick Evergreen Eastmont Highline Bremerton

County District# 3017 6114 9206 17401 18100

No exp in Prog 46 Skills Center Fed

District Name Mukilteo Spokane Tumwater Yakima

FIELD # 2 MESSAGE District has skills center

County District# 31006 32081 34033 39007

1.054

All districts other than districts listed in edit 1.053 cannot have Program 46.

Exp charged to Prog 46 Skills Ctr., Fed.

Program not authorized this district.

1.064

Item 4441 = Item 4431 General Long-Term Debt Total Assets = Total General Long-Term Debt Liabilities.

Long-Term Debt Assets

Not = Total Liabilities

1.072

Page 2, Item 5151 (total assets & other debits) = Item 4481 Total General Fixed Total Fund Balance, page 2 = Total Investment in Fixed Assets, page 3.

Page 2, Total General Fixed Assets

Not= Page 3, Total Investment in General Fixed Assets

1.073

Page 3-GF, Item 4391 (total end fund bal) = page 3, Item 4421 (total ending fund balance) Fund Balance Page 4-GF = Fund Balance page 4 Var. $5.00.

Aug. 31, 1995, Fund Bal., Page 3-GF

Not = Fund Bal., page 4

1.074

Debit transfers (Item 5001) must equal credit transfers. (Item 5011) page 14.

Debit transfers

Not = Credit transfers

1.075

On the F-196 Part IV total direct program expenditures should equal the sum of federal, state and local resources. (Item 5321 = 1051 + 1071 + 1631) page 24. (This edit does not print if the variance is less than $5.00.)

Page 24 Part IV total direct exp.

Not = total of fed, state & local resources

1.076

On page 18, an entry is required in Item 1 for expenditures in the superintendent's office. This is data required for the calculation of federal indirect expenditure rates. (Item 3831 must be greater than zero.)

Page 18, Item 1., Supt Office Expend

Must be greater than zero

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page GFEE4

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

1.503

Page 13, Revenue 6998 greater than 0, then Program 98, Activity 43, should not equal 0.

Pg 13, if Rev. Acct. 6998 USDA Commodity has an amount

1.504

Page 15-01, Program 01 must be greater than 0.

Prog 01 Basic Ed must show an Exp. amount

1.505

Page 15-97, Program 97 must be greater than 0.

Prog 97 Distwide Sup. must show an Exp. amount

1.506

Page 15-97, Total Activity 11 must be greater than 0.

Total Activity 11 Board of Directors must show an Exp. Amount

1.507

Page 15-XX, Total Activity 27 must be greater than 0.

Total Activity 27 Teaching must show an Exp. Amount

1.508

Page 15-XX, Total Activity 63 must be greater than 0.

Total Activity 63 Op. of Plant must show an Exp. Amount

1.509

Page 15-XX, Total Activity 65 must be greater than 0.

Total Activity 65 Utilities must show an Exp. Amount

1.510

Page 15-XX, Total Object 2 must be greater than 0.

Total Object 2 Cert. Salaries must show an Exp. Amount

1.511

Page 15-XX, Total Object 4 must be greater than 0.

Total Object 4 Employee Benefits must show an Exp. Amount

1.512

Page 15-XX, Total Object 5 must be greater than 0.

Total Object 5 Sup. and Materials must show an Exp. Amount

1.513

Page 15-XX, Total Object 7 must be greater than 0.

Total Object 7 Contractual Services must show an Exp. Amount

Effective Date 9/1/99

Supercedes 9/1/99

Form

Chapter F-196

Section 5

FIELD # 2 MESSAGE Program 98, Act. 43 should have amount

Page GFIE1

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No. 1.515

DESCRIPTION Below listed revenue accounts and corresponding programs must both be equal to 0 or both must be greater than 0. Revenue 4199 4121 4171 6124 4155 4174 6138 6151 6153 6127 6157 6176 6385 6261 6278 + 6378

1.516

FIELD # 1 MESSAGE

Program 99 Pupil Transportation 21 Special Ed Basic 71 Traffic Safety Ed 24 Spec Ed Suppl Fed 55 Learning Asst. 74 Highly Capable 38 Voc. Fed. 51 Rem Red. 53 Migrant, Fed 27 Spec Ed Deinst. Fed 57 Inst. N & D 76 Targeted Asst. Fed 85 Adult Job Training 61 Head Start Fed 78 Youth Training

Effective Date 9/1/99

Supercedes 9/1/99

Cash Item 34 35 41 55 27

Both must be zero or both greater than zero

(Separate message should appear in each instance where test between revenue and expenditure is not satisfied.) Revenue 6268 6184 2173 2171 6198 2298 4158 6164 + 6264 4165 6177

Program 68 Indian Ed 84 Adult Basic Ed 73 Summer School 71 Traffic Safety Ed 98 Food Services 98 Food Services 58 Special and Pilot Programs 64 Bilingual Fed 65 Trans Biling. State 77 Eisenhower Pro. Dev.

Below listed revenue accounts from F-196 must equal corresponding revenue account in cash files. Cash Item Revenue 20 1100 28 1300 29 1400 30 1600 31 1900

Rev. __________ and ___________ (Rev. Acct.) (Program)

FIELD # 2 MESSAGE

F-196 Rev. Acct. ____________________ (Rev. Acct.)

Not = County Treasurer's Rev. Acct. ______________________ (Revenue Acct.)

Revenue 3600 3700 2400 5400 5500

Form

Chapter F-196

Section 5

Page GFIE2

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.517

If below listed revenue accounts are greater than zero, Rev. Acct. __________ greater then corresponding programs and activities must be (Rev. Acct.) greater than zero. (Tests are made on the basis of revenue than zero codes only.) Activity or Activity or Program Revenue Program Revenue 7297 Activity 72 2231 Program 31 7197 Activity 73 2241 Program 41 7121 Program 21 2245 Program 45 7199 Program 99 4154 Program 54 4183 Program 83 4175 Program 75 4198 Program 98 4188 Program 88 7145 Program 45 6188 Program 88 7131 Program 31 6288 Program 88 7198 Program 98 6189 Program 89 2186 Program 86

Then ____________ must be greater (Exp. Acct.) than zero

1.518

Page 4-GF, Item 9631 = County Treas. Item 33, Res. Equity Trans. from CPF + DSF = General Fund County Treas. Item 33.

Page 4-GF Res. Eq. Trans. from CPF + DSF

Not = Gen. Fund Cash File Item 33

1.519

If Item 1021 on the cert. page, page 3, Items 4111 plus 3921 should be greater than zero. If the district is on an accrual basis of accounting, GL 601 and GL 602 should be greater than zero.

Page 3, Accounts Payable GL 601 + GL 602

Should be greater than zero

Effective Date 9/1/99

Supercedes 9/1/99

Form

Chapter F-196

Section 5

Page GFIE3

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No. 1.520

DESCRIPTION Item 2031 should be zero except for the following districts. Pg. 17 Part III Data Requirements 2b District Name and Number Seattle 17-001 Vashon Island 17-402 Spokane 32-081 Nine Mile Falls 32-325 Battle Ground 06-119 Hockinson 06-098 Everett 31-002 Kalama 08-402 Ridgefield 06-122 La Center 06-101 Centralia 21-401

1.523

1.528

1.530

FIELD # 1 MESSAGE An amount should be entered in Item 2031, page 17

***Certification Pg, Number of Days ***Attach explanation*** taught less than 180*** (asterisks are added to message for emphasis)

This is a warning message If total expenditures in Item 5321 Index 4 are greater than budgeted total expenditures, which is also in Item 5321 but in Index 3, then send letter of explanation. Variance $10.00. If Revenue 6198 is greater than zero, then Revenue 4198 should be greater than zero.

Supercedes 9/1/99

for contracting or co-op districts only

District Name and Number Aberdeen 14-005 Hoquiam 14-028 Tacoma 27-010 Port Town. 16-050 Rochester 34-401 Newport 26-056 Adna 21-226 Tenino 34-402 Colville 33-115 Steil. Hist. 27-001 Lk. Wash. 17-414 (Contracts for extracurricular transportation)

This is a warning message Certification page, Item 1031 should be greater than or equal to 180. Number of days taught.

Effective Date 9/1/99

FIELD # 2 MESSAGE

Form

Chapter F-196

***Actual total Exp are greater than*** (asterisks are added to message for emphasis)

***total budgeted Exp., send letter of explanation***

Revenue 6198 is greater than zero

Then Revenue 4198 should be greater than zero

Section 5

Page GFIE4

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No. 1.535

DESCRIPTION Nonhigh payment in Item 1991 should be greater than zero for the following districts. District Name and Number Benge Paterson Hockinson Green Mtn. Starbuck Orondo Palisades Keller Orient Star McCleary Cosmopolis Satsop Queets-Clearwater Brinnon Damman Centerville Vader Evaline Boistfort Southside Grapeview Skamania Nespelem

1.536

FIELD # 1 MESSAGE

01-122 03-050 06-098 06-103 07-035 09-013 09-102 10-003 10-065 11-054 14-065 14-099 14-104 16-020 16-046 19-007 20-215 21-018 21-036 21-234 23-042 23-054 30-002 24-014

Nonhigh Payment Entry on page 17

FIELD # 2 MESSAGE Should be greater than zero

District Name and Number Pioneer 23-402 Hood Canal 23-404 Carbonado 27-019 Dieringer 27-343 Shaw Island 28-010 Conway 29-317 Mount Pleasant 30-029 Index 31-063 Orchard Prairie 32-123 Great Northern 32-312 Onion Creek 33-030 Loon Lake 33-183 Summit Valley 33-202 Evergreen 33-205 Griffin 34-324 Dixie 36-101 College Place 36-250 Lamont 38-264 Steptoe 38-304 Union Gap 39-002 Valley 33-070 Mill A 30-031 Roosevelt 20-407

For districts other than those listed in nonhigh table Item 1991 should be zero.

1.537

Page 2, Item 4751 = County Treas., Item 240 G.L. 240, Cash on Deposit with County Treasurer on page 2 = County Treas. file Item 240. Supercedes Form Effective Date 9/1/99 9/1/99

Chapter F-196

Nonhigh Payment Entry on page 17

Should equal zero

Page 2, G.L. 240 Cash on Deposit

Not = Cash File Item 240

Section 5

Page GFIE5

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.538

Page 2, Item 4761 = County Treas., Item 241 G.L. 241, Warrants Outstanding on page 2 = County Treas. file Item 241.

Page 2, G.L. 241 Warrants Outstanding

Not = Cash File Item 241

1.539

Page 2, Item 4791 = County Treas., Item 450 G.L. 450, Investments on page 2 = County Treas. file Item 450.

Page 2, G.L. 450, Investments

Not = Cash File Item 450

1.541

If page 13 Revenue 6998 is greater than zero, then page 2 Item 3991 should be greater than zero. If commodity revenue is greater than zero there should be ending commodity G.L. 425.

Do not forget Ending Commodity Inventory on Balance Sheet pg 3

Commodity Rev. 6998 USDA commod is greater than zero

1.545

If page 4-GF Item 5991 is not equal to zero, a message is printed. (Message prints if adjustments are positive or negative.)

Page 4-GF Adj. limited to

Prior year error corr. or a change in acctg. principles

(Computer to print amount) 1.546

If Long-Term Financing 9500 in General + Transp. Veh. + Cap. Proj. Fund is greater than 0, then General Long-Term Debt, Item 4441, should be greater than zero. Page 3 Long-Term Debt Total Liabilities.

Long-Term Financing 9500 is greater than zero.

Long-term debt should be greater than zero

1.548

Nonhigh payment entry on page 17 should not exceed amount charged to 01-29-7. Item 1991 should not be greater than 01-29-7. Page 17 1991.

Nonhigh Payment on page 17

Should not be greater than 01-29-7

1.549

Program 21 co-op entry on page 17 should not exceed amount charged to 21-29-7. Item 2001 should not be greater than 21-29-7.

Prog 21 Spec Ed coop pay on page 17

Should not be greater than 21-29-7

Program 31 Voc coop payment on page 17

Should not be greater than 31-29-7

1.550

Program 31 co-op entry on page 17 should not exceed amount charged to 31-29-7. Item 2011 should not be greater than 31-29-7. Supercedes Form Effective Date 9/1/99 9/1/99

Chapter F-196

Section 5

Page GFIE6

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.553

If a general ledger account amount is negative, a Gen. Fund G.L. Acct. _________ message is printed. The edit checks Items 4001, 4011, 4751, 4761, 4021, 4031, 4041, 4051, 5211, 4491, 4061, 4781, 3991, 4071, 4791, 4501, 4961, 4971, 4111, 3921, 4121, 4451, 4681, 4691, 4131, 5231, 4141, 4151, 4461, 4161, 4181, 5221, 4191, 4291, 4321, 4331, 3941, 4351, 4201, 4281, 4361, 4341, 4371, 4311.

Has a negative amount

1.554

If a general fund revenue account is negative, a message is printed.

Gen. Fund G.L. Rev Acct _________

Has a negative amount

1.555

The amount available in other funds in the long-term debt account group should equal the reserves for debt service in the general, transportation vehicle, and capital projects funds. Item 3971 should equal the sum of Items 4351 + 4359 + 4352.

Amount Avail. in Other Funds in GLTDAG

Not = Reserves for Debt Service

1.556

If an amount in a program/activity/objects account is negative, a message is printed.

Program/Activity/Object __________

Has a negative amount.

1.558

If Program 97, Activity 74 for warehousing is greater than zero, then there should be some year-end inventory. If Program 97 Activity 74 Objects 2 through 7 are greater than zero, then Item 4061 for GL 410 should be greater than zero.

Program 97, Activity 74 is greater than zero

Year-end inventory GL 410 should be greater than zero

1.561

If debt service fund matured bond expenditures are greater than zero, then GLTDAG bonds payable - long-term should be greater than zero. If DSF item 5373 is greater than zero, then GLTDAG item 4251 should be greater than zero.

DSF Mat. Bond Exp. greater than zero

Then GLTDAG Bonds Payable Long-term should be greater than zero

Effective Date 9/1/99

Supercedes 9/1/99

Form

Chapter F-196

Section 5

Page GFIE7

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.565

Potential apportionment recapture of unexpended state revenue. Potential apport. recapture of Adjusted Revenue Account 4121 should not be greater than unexpended state rev. Program 21, Special Education net expenditures. (Item 21000 plus (+) Item 9131 (92 and 97 allocation) plus (+) Item 9141 (94 allocation) minus (-) Item 9151 (abatements) shown on the Part III plus (+) Item 21297 minus (-) payments from other districts Item 71211 (Revenue Account 7121) Exp. Calculation 21000 + 9131 + 9141 - 9151 + 21297 - 71211 Revenue 4121 is adjusted by removing prior year adjustments from Revenue Acct 4121. These adjustments are obtained from the OSPI Apportionment Section and entered in Index 8 Item 41211.

Adjusted Rev. 4121 - Spec. Ed. is greater than Program 21 Exp.

1.566

Potential apportionment recapture of unexpended Potential apport. recapture of state revenues. Current year adjusted Revenue Account 4155 unexpended state rev. (Item 41551) Learning Assistance on page 6 times 0.9 plus prior year LAP carryover should not be greater than expenditure Program 55, Learning Assistance direct expenditure Item 55000 times 1 plus (+) the 96-97 restricted indirect rate for each school district. The indirect rates are in index 8 Item 2011. The rates are entered as whole numbers and then divided by 10,000 or multiplied by .0001 to get the 4 decimal places required. The previous year LAP carryover amounts are in Index 8 Item 2021. Revenue 4155 is adjusted by removing prior year adjustments from Revenue Acct 4155. These adjustments are obtained from the OSPI Apportionment section and entered in Index 8 Item 41551.

Adjusted Rev. 4155 - LAP is greater than than Program 55 Exp.

Effective Date 9/1/99

Supercedes 9/1/99

Form

Chapter F-196

Section 5

Page GFIE8

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.567

Potential apportionment recapture of unexpended Potential apport. recapture of state revenues. Adjusted Revenue Account 4165 Item 41651 unexpended state rev. Transitional Bilingual on page 6 should not be greater than expenditure Program 65 Transitional Bilingual net expenditure Item 65000 plus (+) Item 6311 (92 and 97 allocation) plus (+) Item 6321 (94 allocation) minus (-) Item 6331 (abatements) shown on the Part III. Calculation 65000 + 6311 + 6321 - 6331. Revenue 4165 is adjusted by removing prior year adjustments from Revenue Acct 4165. These adjustments are obtained from the OSPI Apportionment section and entered in Index 8 Item 41651.

Adjusted Rev. 4165 Trans. Bilingual is greater than Program 65 Exp.

1.568

Potential apportionment recapture of unexpended Potential apport. recapture of state revenues. Adjusted Revenue Account 4174 Item 41741 unexpended state rev. Highly Capable on page 6 should not be greater than expenditure Program 74 Highly Capable net expenditure item 74000 plus (+) Item 9451 (92 and 97 allocation) plus (+) Item 9461 (94 allocation) minus (-) Item 9471 (abatements) shown on the Part III. Calculation 74000 + 9451 + 9461 - 9471. Revenue 4174 is adjusted by removing prior year adjustments from Revenue Acct 4174. These adjustments are obtained from the OSPI Apportionment section and entered in Index 8 Item 41741.

Adjusted Rev. 4174 Highly Cap. is greater than Program 74 Exp.

1.570

Potential apportionment recapture of unexpended Potential apport. recapture of state revenues. Adjusted Revenue Account 4199 Item 41991 unexpended state rev. Transportation Operations on page 6 should not be greater than expenditure Program 99 Pupil Transportation net expenditure Item 99000 plus (+) Item 9101 (92 and 97 allocation) minus (-) Item 9121 (abatements) shown on the Part III plus (+) transfers from the General Fund to the Transportation Vehicle Fund Item 99009. Calculation 99000 + 9101 - 9121 + 99009. Revenue 4199 is adjusted by removing prior year adjustments from Revenue Acct 4199. These adjustments are obtained from the OSPI Apportionment section and entered in Index 8 Item 41991. Supercedes Form Chapter Section Effective Date 9/1/99 9/1/99 F-196 5

Adjusted Rev. 4199 Transportation is greater than Program 99 Exp.

Page GFIE9

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.571

Potential apportionment recapture of unexpended Potential apport. recapture of Adjusted Rev. 4126 div by 1.047 is state revenues. Adjusted Revenue Account 4126 unexpended state rev. greater than Prog 26 Exp. (Item 41261 on page 6) divided by 1.047 should not be greater than expenditure Program 26 Special Education Institutions (Item 26000). Revenue 4126 is adjusted by removing prior year adjustments from Revenue Acct 4126. These adjustments are obtained from the OSPI Apportionment section and entered in Index 8 Item 41261.

1.572

Potential apportionment recapture of unexpended Potential apport. recapture of state revenues. Adjusted Revenue Account 4156 unexpended state rev. (Item 41561 on page 6) divided by 1.047 should not be greater than expenditure Program 56 State Institutions Centers and Homes for Delinquents (Item 56000). Revenue 4156 is adjusted by removing prior year adjustments from Revenue Acct 4156. These adjustments are obtained from the OSPI Apportionment section and entered in Index 8 Item 41561.

Adjusted Rev. 4156 div by 1.047 is greater than Prog 56 Exp.

1.577

If Program 21, Activity 29, Object 7 is greater than zero then Item 2001 Amount Paid to Other Districts should be greater than zero.

Program 21, Activity 29, Obj. 7 is greater than zero

Then amount paid other districts should be greater than zero

1.579

If Program 31, Activity 29, Object 7 is greater than zero, then Item 2011 Amount Paid to Other Districts should be greater than zero.

Program 31, Activity 29, Obj. 7 is greater than zero

Then amount paid other districts should be greater than zero

1.580

An entry should be made on page 18, Item 2 if Prog 97, Act 72 exp greater than zero Program 97, Act 72 Information Systems exp are greater than zero. This is data required for the calculation of federal indirect expenditure rates. This edit compares expenditures in Program 97, Activity 72 with the amount entered in Item 3841.

Amt on page 18, Item 2 should be greater than zero

1.581

An entry should be made on page 18, Item 3 if Program 97, Prog 97, Act 73 exp greater than zero Act 73 Printing exp are greater than zero. This is data required for the calculation of federal indirect expenditure rates. This edit compares expenditures in Program 97, Activity 73 with the amount entered in Item 3851.

Amt on page 18, Item 3 should be greater than zero

Effective Date 9/1/99

Supercedes 9/1/99

Form

Chapter F-196

Section 5

Page GFIE10

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

1.582

An entry should be made on page 18, Item 4 if Program 97, Act 74 Warehousing and Dist. exp are greater than zero. This is data required for the calculation of federal indirect expenditure rates. This edit compares expenditures in Program 97, Activity 74 with the amount entered in Item 3861.

Prog 97, Act 74 exp greater than zero

Amt on page 18, Item 4 should be greater than zero

1.583

An entry should be made on page 18, Item 5 if Prog 97, Act 75 exp greater than zero Program 97, Act 75 Motor Pool exp are greater than zero. This is data required for the calculation of federal indirect expenditure rates. This edit compares expenditures in Program 97, Activity 75 with the amount entered in Item 3871.

Amt on page 18, Item 5 should be greater than zero

1.584

This is a special education maintenance of effort test. A comparison is made between the current and the previous year calculated expenditures. Please refer to page 28 of the F-196 Edits/Recoveries/MOE.

Current year aggreagate and per pupil Special Ed. MOE expend.

are less than previous year's MOE expenditures

If the district passes print this message:

Your district has passed the

1.585

1.586

Please print both amounts Special ed. MOE tests-Good Job

Special education local maintenance of effort. Current year local resources for Prog 21 This is a special education maintenance of effort test. A comparison is made between the Part IV local resources for Prog 21 and the previous year's amount reported on the Part IV local Please print both amounts for Prog 21 (Item 2051). Please refer to page 28 of the F-196 Edits/Recoveries/MOE.

are less than last year's reported local resources

If the district passes print this message:

Special ed. mid-year warning-Good Job

Your district has passed the

Special education mid-year warning. Current year aggregate budgeted This is a special education maintenance of effort test. A comparison is made between the budget and the current year calculated expenditures. Please refer to page 28 of the F-196 Edits/Recoveries/MOE. Please print both amounts

are less than current year's MOE expenditures

If the district passes print this message:

Special ed. local MOE

Effective Date 9/1/99

Supercedes 9/1/99

Your district has passed the Form

Chapter F-196

Section 5

Page GFIE11

General Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No. 1.587

1.588

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

This is a federal expenditure maintenance of effort test. A comparison is made between the current and the previous year calculated expenditures. Please refer to page 29 of the F-196 Edits/Recoveries/MOE.

Current year aggregate and per pupil federal MOE expend.

are less than previous year's MOE expenditures

If the district passes print this message:

Your district has passed the

Federal ed. MOE tests-Good Job

This is a vocational expenditure maintenance of effort test. A comparison is made between the current and the previous year calculated expenditures. Please refer to page 30 of the F-196 Edits/Recoveries/MOE.

Current year aggregate and per pupil vocation MOE expend.

are less than previous year's MOE expenditures

If the district passes print this message:

Your district has passed the

Please print amount for both

Please print amount for both Vocational ed. MOE tests-Good Job

1.599

This edit will print for each district and displays the amount Federal restricted rate = (Item #6191) calculated for the federal restricted and unrestricted rate reflected on pages 22 and 23.

Federal unrestricted rate = (Item #6201)

1.589

This edit checks input the value entered in Item 1781 Did the district have a fire protection exp? If it is equal to zero the message is displayed. Page 17-B.1 Item 1781

If so, please enter data into Page 17-B.1

1.590

This edit compares Revenue 4175. If it is greater than zero District has received Revenue 4175 The district must have data in any of the following items: Page 17-B.2 Items 1791, 1801, 1811, 1821, 1831, 1841, 1851, 1861, 1871, 1881.

Please enter data into Page 17-B.2

1.591

This edit compares Revenue 4171. If it is greater than zero The district must have data in any of the following items: Page 17-B.3 Items 1891, 1901, 1911, 1921, 1931.

District has received Revenue 4171

Please enter data into Page 17-B.3

1.592

This edit checks input the value entered in Items 1941, 1951, 1961, 1971, 1761. If it is equal to zero the message is displayed. Page 17-B.4 Items 1941, 1951, 1961, 1971, 1761.

Did the district receive Teacher Assistance Program revenues

If so, please enter data into Page 17-B.4

Effective Date 9/1/99

Supercedes 9/1/99

Form

Chapter F-196

Section 5

Page GFIE12

Capital Projects Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

2.003

Page 4-CPF Item 2752 (index 4) Fund Balance at September 1 should equal Item 4392 (index 2) Fund Balance at August 31.

CPF fund balance at Sept 1

Not = CPF fund bal. Aug 31 of previous year

2.008

Page 2, Item 4402 = Page 3, Items 4412 + 4422 assets = liabilities + fund balance.

Page 2, Assets

Not = Liabilities plus fund balance

2.012

Page 3 - CPF Aug. 31 fund bal. - ending Item 4392= page 4 fund bal. Item 4422 Variance $5.00.

Page 3-CPF Aug. 31 fund bal.

Not = page 4 fund bal.

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page CPFEE1

Capital Projects Fund Informational Edits Annual Financial Statements and Supplemental Reports Edit No. 2.501

DESCRIPTION

FIELD # 1 MESSAGE

Below listed revenue accounts from F-196 must equal corresponding revenue accounts in cash files. Cash Item 20 28 29 30 31

Revenue 1100 1300 1400 1600 1900

F-196 Rev. Account __________________ (Rev. Acct.) Cash Item 34 35 41 42

FIELD # 2 MESSAGE Not= County Treasurer's Rev. Account ________________

Revenue 3600 3700 2400 9100

2.502

If Item 1021 is 2, accrual based accounting, Page 4, Accounts Payable, GL 601 + 602 and if Item 5322 is greater than zero page 3, Items 4112 + 3922, should be greater than zero. If the district is on an accrual basis of accounting, and if capital projects fund expenditures are greater than zero, then GL 601 + 602 should be greater than zero.

2.503

This is a warning message If Actual Expenditures in Item 5322 (Index 4) are greater than Budgeted Expenditures which is also in Item 5322 (Index 3), send a letter of explanation. Variance $10.00

Should be greater than zero

***Actual Expenditures are greater than Budgeted Expenditures***(asterisks added for emphasis)

Send letter of explanation

2.504

Page 2 Item 4752 = County Treas. Item 240, GL 240, Cash on Deposit with County Treas. on Page 2 = County Treas. File Item 240 (F-197 Cash File).

Page 2, GL 240, Cash on Deposit

Not = Cash File Item 240

2.505

Page 2 Item 4762 = County Treas. Item 241, GL 241, Warrants Outstanding. on Page 2 = County Treas. File Item 241 (F-197 Cash File).

Page 2, GL 241, Warrants Outstanding

Not = Cash File Item 241

2.506

Page 2 Item 4792 = County Treas. Item 450, GL 450, Investments on Page 2 = County Treas. File Item 450 (F-197 Cash File).

Page 2, GL 450, Investments

Not = Cash File Item 450

2.509

If Page 4-CPF Item 5992 is not equal to 0, Print message.

Page 5-CPF Adj. limited to (Computer will print amount)

Prior year error corr. or a change in

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page CPFIE1

Capital Projects Fund Informational Edits Annual Financial Statements and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

2.510

If a general ledger account amount is negative, Cap. Proj. Fund G.L. Acct. ______ a message is printed. The edit checks items 4002, 4012, (Computer will insert GL account nbr) 4752, 4762, 4022, 4032, 4042, 4052, 5212, 4492, 4072, 4792, 4502, 4962, 4112, 3922, 4122, 4452, 4682, 4692, 4132, 5232, 4142, 4182, 5222, 4192, 4292, 4322, 4332, 3942, 4352, 4202, 4362, 4582, 4592, 4602, 4612, 5172, 4342, 4312.

Has a negative amount

2.511

If a capital projects fund revenue is negative, a message is printed.

Has a negative amount

Effective Date 9/1/99

Supercedes New

Cap. Proj. Fund Rev. Acct. ______ (Computer will insert rev. account nbr)

Form

Chapter F-196

Section 5

Page CPFIE2

Debt Service Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

3.002

Page 4-DSF Item 2753 (Index 4) fund balance at September 1 should equal Item 4393 (Index 2) Fund Balance at August 31.

DSF fund balance at Sept 1

Not = DSF fund bal. Aug 31 of previous year

3.007

Page 2, Item 4403 = page 3, Item 4413 + Item 4423 assets = liabilities + fund balance.

Page 2 assets

Not = liabilities plus fund bal.

3.011

Page 4-DSF Aug. 31 Fund Bal.- ending Item 4393 = page 3 = page 3 Fund Bal. Item 4423. Variance $5.00.

Page 4-DSF Aug. 31, Fund Bal.

Not = page 3 fund bal.

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page DSEEF1

Debt Service Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No. 3.500

DESCRIPTION Below listed revenue accounts from F-196 must equal corresponding revenue accounts in cash files. Cash Item 20 28 29 30

3.501

FIELD # 1 MESSAGE

Revenue 1100 1300 1400 1600

F-196 Rev. Account ______________ (Rev. Acct.) Cash Item 31 34 35 43

This is a warning message If actual expenditures in Item 5323 exceed budgeted expenditures also in Item 5323 but in index 3, send a letter of explanation. Variance = $10.00.

FIELD # 2 MESSAGE Not = County Treasurer's Rev. Account ____________________

Revenue 1900 3600 3700 9600 **Actual expenditures are greater than budgeted expenditures** (asterisks added for emphasis)

Send letter of explanation

3.502

Page 2, Item 4753 = County Treas. Item 240. GL 240 cash on deposit with county treasurer on page 2 = county treas. File Item 240.

Page 2, GL 240.

Not = cash file Item 240

3.503

Page 2, Item 4793 = county treas. Item 450. GL 450, Investments on page 2 = county treas. File Item 450.

Page 2, GL 450

Not = Cash File Item 450

3.504

Page 2, Item 4773 = county treas. Item 250 plus escrow account #6 Items 240+250+451. GL 250, cash with fiscal agent = county treas. Item 250, plus escrow account #6 Items 240+250+451.

Page 2, GL 250

Not = cash file Item 250 plus escrow account #6 items 240+250+451

3.505

Page 4-DSF, Item 9713 = county treas. Item 33. Residual equity transfer from capital projects fund = county treas. Item 33.

Page 4-DSF residual eq. transfer from CPF

Not = cash file Item 33

3.506

Page 2, Item 3961 = page 3, Item 4423 amount available in the debt service fund in the general long-term debt account group = fund balance in the debt service fund.

Page 2, GL 470 fund bal.

Not = debt service fund balance

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page DSIEF1

Debt Service Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

3.507

County treasurer voted and nonvoted ending matured bonds outstanding should equal ending matured bonds payable on balance sheet. County treasurer File Items 675 + 676 should equal Item 4223.

Page 3, GL 675

Not = cash file Item 675 + 676

3.508

County treasurer voted and nonvoted ending unmatured bonds outstanding plus escrow account #6 voted and nonvoted bonds outstanding should equal ending bonds payable - long-term. GL 690 + GL 691 plus escrow account #6 items 670 + 671 in county treasurer's file should equal Item 4251.

Page 3, GL 690

Not = cash file Item 690+691 plus escrow acct #6 Items 670 + 671

3.509

If Page 4-DSF Item 5993 is not equal to 0, a message is printed.

Page 4-DSF Adj limited to

Prior year error corr. or a change in acctg. principles

3.510

If a general ledger account amount is negative, a message is printed. The edit checks Items 4013, 4753, 4763, 4773, 4023, 4033, 4053, 4493, 4793, 4503, 4113, 4443, 4453, 4183, 5223, 4223, 4243, 4293, 4323, 4333, 3943, 4353, 4203, and 4313.

Debt service fund GL acct. _________

Has a negative amount

3.511

If a debt service fund revenue account or other financing source is negative, a message is printed.

Debt service rev. account ________

Has a negative amount

3.512

Page 4-DSF, Item 9743 = county treas. Item 10. residual equity transfer to GF = county treas. Item 10

Page 4-DSF res. eq. trans. to GF

Not = cash file Item 10.

3.513

Page 2, Item 4023 = Page 3, Item 4333 Taxes receivable = deferred revenue - taxes receivable.

Page 2, taxes receivable

Not = page 3, deferred revenue taxes receivable

3.514

Operating transfers in for all funds should equal operating transfers out for all funds. other financing sources 99009+99002+99003.

Operating transfers in (other financing sources 9900) for all funds

Not=operating transfers out for all funds

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page DSIEF2

Associated Student Body Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

4.002

Page 4-ASBF Item 2754 (Index 4) fund balance at September 1 should equal Item 4394 (Index 2) fund balance at August 31.

ASB fund balance at Sept 1

Not = ASB fund bal. Aug 31 of previous year

4.009

Page 2, Item 4404 = Page 3, Items 4414 + 4424 assets = liabilities + fund balance.

Page 2, assets

Not = liabilities and fund balance

4.013

Page 4-ASBF Aug. 31 fund bal. - ending Item 4394 = page 3 fund bal. Item 4424 (Variance $5.00).

Page 4-ASBF, Aug 31 fund bal.

Not = page 3 fund balance

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page ASBFEE1

Associated Student Body Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No. 4.501

DESCRIPTION

FIELD # 1 MESSAGE

This is a warning message If actual expenditures in Item 5324 are greater than budgeted expenditures which is also in Item 5324 but in index 3, send a letter of explanation (Variance $10.00).

FIELD # 2 MESSAGE

***Actual expenditures are greater than budgeted expenditures***(asterisks added for emphasis)

Send letter of explanation

4.502

Page 2, Item 4754 = county treas Item 240. GL 240, Cash on deposit with county treas on page 2 = county treas File Item 240.

Page 2, GL 240

Not = cash File Item 240

4.503

Page 2, Item 4764 = county treas Item 241. GL 241, warrants outstanding on page 2 = county treas File Item 241.

Page 2, GL 241

Not = cash File Item 241

4.504

Page 2, Item 4794 = county treas Item 450. GL 450, investments on page 2 = county treas File Item 450.

page 2, GL 450

Not = cash File Item 450

4.506

If page 4-ASBF Item 5994 is not equal to 0, a message is printed.

page 4-ASBF adj. limited to

Prior year error corr. and changes in acctg. prin.

4.507

If a general ledger account amount is negative, a message is printed. The edit checks Items 4004, 4014, 4754, 4764, 4034, 4044, 4054, 4494, 4064, 4074, 4794, 4114, 3924, 5234, 4184, 4194, 4324, 3944, 4284, 4364, 4344, 4314.

ASB fund G.L. acct. _____________

Has a negative amount

4.508

If an ASB fund revenue account is negative, a message is printed. Items 4804, 4814, 4824, 4834, and 4934 are checked.

ASB fund rev. acct. _____________

Has a negative amount

4.509

If an ASB fund expenditure account is negative, a message is printed. Items 4854, 4864, 4874, 4884, and 4944 are checked.

ASB fund rev. acct. _____________

Has a negative amount

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page ASBFIE1

Expendable Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

7.004

Page 2, Item 4407 = page 3, Items 4417 + 4427 assets = liabilities + fund balance.

Page 2, assets

Not = liabilities + fund balance

7.009

Page 4-ETF item 2757 (index 4) fund balance at September 1 should equal Item 4397 (index 2) fund balance at August 31.

ETF fund balance at Sept 1

Not = ETF fund bal. Aug 31 of previous year

7.010

The trust fund balance on the balance sheet (page 3) must equal the sum of the expendable trust fund balance (page 4-ETF) and the nonexpendable trust fund balance (page 4-NETF(A)). Item 4397 + Item 4398 must equal Item 4427 (variance $5.00).

Page 4-ETF + 4-NETF(A) fund bal.

Not = page 3, fund balance

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page ETFEE1

Expendable Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

7.501

Page 2, Item 4757 = the sum of ETF and NETF county treas. Items 240. GL 240, cash on deposti with county treas. on page 2 = the sum of ETF and NETF county treasurer File Items 240.

Page 2, GL 240 not =

Sum of ETF and NETF cash File Items 240

7.502

Page 2, Item 4767 = The sum of ETF and NETF county treas. Items 241. GL 241, warrants outstanding on Page 2 = the sum of ETF and NETF county treasurer File Items 241.

Page 2, GL 241 not =

Sum of ETF and NETF cash File Items 241

7.503

Page 2 Item 4797 = The sum of ETF and NETF county treas. Items 450. GL 450, investments on page 2 = the sum of ETF and NETF county treasurer file Items 450.

Page 2, GL 450 not =

Sum of ETF and NETF cash File Items 450

7.504

If page 4-ETF Item 5997 is not equal to 0, a message is printed.

Page 4-ETF adj. limited to

Prior year error corr. or a change in acctg. principles

7.505

If a general ledger account amount is negative, a message is printed. The edit checks Items 4007, 4017, 4757, 4767, 4037, 4057, 4497, 4797, 4507, 4897, 5107, 5117, 5137, 4907, 4917, 4117, 4187, 3947, 4847, 4347, 4317.

ET Fund G.L. Acct __________

Has a negative amount

7.506

If an ETF revenue account is negative, a message is printed. Items 4517, 4217, 4667, and 4237 are checked.

An ETF revenue account

Has a negative amount

7.507

If an ETF expenditure account is negative, a message is printed. Items 4267, 4277, 4627, 4637 and 4647 are checked.

An ETF expenditure account

Has a negative amount

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page ETFIE1

Nonexpendable Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No. 8.008

DESCRIPTION

FIELD # 1 MESSAGE

Page 4-NETF(A) Item 2758 (Index 4) fund balance at September 1 should equal Item 4398 (index 2) fund balance at August 31.

Effective Date 9/1/99

Supercedes New

NETF fund balance at Sept. 1

Form

Chapter F-196

FIELD # 2 MESSAGE Not = NETF fund bal Aug 31 of previous year

Section 5

Page NETFEE1

Nonexpendable Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

8.501

If page 4-NETF(A) Item 5998 is not equal to 0, a message is printed.

Page 4-NETF(A) adj. limited to

Prior year error corr. or a change in acctg. principles

8.502

If page 4-NETF(A) depreciation expense, Item 4658, is greater than 0, then accumulated depreciation Items 4907 + 4917 should be greater than 0.

Page 4-NETF(A) deprec. exp. greater than 0

Accum. deprec., page 2, should be greater than 0

8.503

If a page 4-NETF(A) revenue account is negative, a message is printed. Items 4518, 4218, 4238, 4668, and 4678 are checked.

A nonexp trust fund rev. acctg.

Has a negative amount

8.504

If a page 4-NETF(A) expenditure account is negative, a message is printed. Items 4268, 4278, 4628, 4638, 4648, and 4658 are checked.

A NETF expenditure account

Has a negative amount

8.505

If page 2, building and equipment amounts are reported, some depreciation expense should be reported. If Items 5117 + 5137 are greater than 0, Item 4658 should be greater than 0.

Page 2, building and equip. amounts are greater than 0

Page 4-NETF(A) depreciation exp. should be greater than 0

8.506

If Items 9628 + 5328 are greater than 0, net cash and cash flows from operating activities on the cash flow statement should be greater than 0. cash flow from operating activities is 5298 + 5288 + 4738 + 4708 + 4718 + 4728 + 5308.

NETF revenues minus expenses are greater than 0

page 4-NETF(B) cash flow from oper act should be greater than 0

8.507

Page 4-NETF(B) Item 4998 (Index 4) cash and cash equivalents September 1 (beginning balance) should equal Item 5188 (Index 2) ending cash and cash equivalents at August 31 of the previous year.

NETF beg cash and equivalents at Sept. 1

Not = NETF ending cash and equivalents at Aug 31 of previous year

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page NETFIE1

Transportation Vehicle Fund Error Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No.

DESCRIPTION

FIELD # 1 MESSAGE

FIELD # 2 MESSAGE

9.002

Page 4-TVF Item 2759 (Index 4) fund balance at September 1 should equal Item 4399 (index 2) fund balance at August 31.

TVF fund balance Sept 1

Not = TVF fund balance Aug 31 of previous year

9.006

Page 2, Item 4409 = Page 3, Items 4419 + 4429 assets = liabilities + fund balances.

Page 2, assets

Not = liabilities plus fund balance

9.010

Page 4-TVF Aug. 31 fund bal. - ending Item 4399 = page 3 fund bal. Item 4429 (variance $5.00).

Page 4-TVF Aug. 31 fund bal.

Not = page 3, fund bal.

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page TVFEE1

Transportation Vehicle Fund Informational Edits Annual Financial Statements (F-196) and Supplemental Reports Edit No. 9.501

DESCRIPTION Below listed revenue accounts from F-196 must equal corresponding revenue accounts in cash files. Cash Item 20 28 29 30

9.502

FIELD # 1 MESSAGE

Revenue 1100 1300 1400 1600

Cash Item 31 34 35 48

F-196 rev. account _______________ (rev. acct.)

FIELD # 2 MESSAGE Not = county treasurer's rev. Account ______________ (rev. acct.)

Revenue 1900 3600 3700 9900

This is a warning message If actual expenditures in Item 5329 are greater than budgeted expenditures which is also in Item 5329 but in index 3, send a letter of explanation (Variance $10.00).

***Actual expenditures are greater than budgeted expenditures***(asterisks added for emphasis)

Send letter of explanation

9.503

Page 2, Item 4759 = county treas. Item 240. GL 240, cash on deposit with county treas. on page 2 = county treas. File Item 240.

page 2, GL 240

Not = cash File Item 240

9.504

Page 2, Item 4769 = county treas. Item 241. GL 241, warrants outstanding on page 2 = county treas. File Item 241.

page 2, GL 241

Not = cash File Item 241

9.505

Page 2, Item 4799 = county treas. Item 450. GL 450, Investments on page 2 = county treas. File Item 450.

page 2, GL 450

Not = cash File Item 450

9.508

If page 4-TVF Item 5999 is not equal to 0, message is printed.

page 4-TVF adj. limited to

Prior year error corr. or changes in acctg. principles

9.509

If a general ledger account is negative, a message is printed. The edit checks Items 4019, 4759, 4769, 4029, 4039, 4049, 4059, 4499, 4079, 4799, 4509, 4119, 3929, 4459, 5239, 4189, 5229, 4299, 4329, 4339, 3949, 4359, 4209, 4369, 4319.

TVF G.L. Account ______________

Has a negative amount

9.510

If a TVF revenue account is negative, a message is printed.

TVF rev. acct. ______________

Has a negative amount

Effective Date 9/1/99

Supercedes New

Form

Chapter F-196

Section 5

Page TVFIE1

CHAPTER VII: BUDGETING RECEIVABLES CONTENTS

SECTION

PAGE(S)

Intro

1–2

Budgeting Receivables Sample School District Resolution

1

1

Sample OSPI Response

2

1–2

Effective Date 9/1/99

Supersedes NEW

Form

Chapter BUD REC

Section INDEX

Page 1

BUDGETING RECEIVABLES STATUTORY CITATION: RCW 28A.505.110, WAC 392-123-060 and 392-123-065

PURPOSE AND BACKGROUND: When a school district is unable to prepare a budget or budget extension in which the estimated revenues for the budgeted fiscal year plus the estimated fund balance at the beginning of the budgeted fiscal year less the ending reserved fund balance for the budgeted fiscal year do not at least equal the estimated expenditures for the budgeted fiscal year, the school district board may petition in writing to OSPI requesting permission to include receivables collectible in future years. When it becomes necessary for a district to budget receivables, the school district must deliver a petition in writing to OSPI (refer to sample resolution in Section 1 of this chapter) at least 20 days before the budget or budget extension is scheduled for adoption by the district board of directors. If the request for budgeting receivables is approved by OSPI, the approval will contain binding conditions placed on the district by OSPI (please see the sample in Section 2 of this chapter) to ensure improvement in the district's financial condition. If a district fails to comply with the binding conditions, the allocation of state funds for support of the district may be withheld, pending further investigation into the reason(s) for such noncompliance. To assist the ESDs and OSPI in their continual effort to monitor school districts' financial condition, a school district budget watch process is used by OSPI School Financial Services (SFS) in cooperation with the ESD fiscal officers to encourage and provide for the review and sharing of school district financial operations information. This process is used because the ESDs interact and review the financial and overall operations of the school districts on a more frequent and detailed level. BUDGET WATCH PROCESS Following is a summary of the process: A. A report is prepared by SFS each year which lists certain financial and enrollment data for each school district. B. This report is distributed to the ESD fiscal officers and a brief response is requested from them identifying those districts which they determine to have possible financial concerns. Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter BUD REC

Section Intro

Page 1

C. The responses received by SFS are reviewed and if any districts are perceived to need immediate attention, SFS will contact the ESD fiscal officer to determine the next course of action. D. Districts identified for SFS purposes that are not in immediate need of attention are reviewed more in depth during the F-195 (budget) and F-196 (financial reporting) processes. E. A school district will also be analyzed more in depth by SFS if it has (1) requested an emergency advance, or (2) budgeted receivables, or (3) had questioned audit costs in the prior year. F. The ESD fiscal officers will notify SFS during the year should a district's financial position change and require OSPI attention.

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter BUD REC

Section Intro

Page 2

SAMPLE SCHOOL DISTRICT RESOLUTION PETITION TO BUDGET RECEIVABLES

WHEREAS,

it will be necessary for ______________ School District to prepare a general fund budget extension for the 199X-9X fiscal year; and

WHEREAS,

WAC 392-123-060 requires the school district to have a balanced budget for the general fund; and

WHEREAS,

the total resources available for the 199X-9X fiscal year will be approximately _______________ thousand dollars $_____________ less than the total expenditures for the 199X-9X fiscal year; and

WHEREAS,

the _______________ School District has receivables collectible in the amount of $______________ for the199X-9X fiscal year, said receivables being in the form of local taxes approved by voters for the 199X and 199X calendar years; and

WHEREAS,

the General Fund budget for fiscal year 199X-9X will be balanced without the use of the receivables; and

WHEREAS,

WAC 392-123-060 allows the Board of Directors of _____________ School District to submit to the Office of Superintendent of Public Instruction a petition requesting permission to include receivables collectible in 199X-9X in the 199X-9X general fund budget extension in order to balance said extension.

NOW THEREFORE BE IT RESOLVED that the Board of Directors of _____________ School District does hereby petition the Office of Superintendent of Public Instruction with the request to include ______________________ thousand dollars $_______________ of taxes receivable in 199X-9X in the 199X-9X general fund budget extension to be considered by said board on _________, 199X. APPROVED by the Board of Directors of _______________ School District, __________ County, Washington, in a special meeting thereof held on the ______ day of _____, 199X.

(

, Chairperson)

(

, Director)

(

, Director)

(

, Director)

(

, Director)

(

, Secretary)

Effective Date 9/1/95

Supersedes New

Attest

Form

Chapter BUD REC

Section 1

Page 1

SAMPLE OSPI RESPONSE Month, Day, 1997

Dr./Mr./Ms. ________, Superintendent __________ School District No. ____ Street Address City, State, Zip Dear Mr./Ms. ________: The petition by the __________ School District Board of Directors to include receivables collectible in future periods in the FY 1996-97 General Fund Budget is hereby approved in the amount of $__________. The proposed General Fund Budget Extension for FY 1996-97 and the general financial condition of the school district have been reviewed. We view the current financial position of the district as serious. The revised budgeted expenditures exceed the current year's revenues and consume all of the district's fund balance, plus $__________ of receivables. Reductions in expenditures must be made to balance the FY 1997-98 Budget. The responsibility for administering the conditions as set forth below are assigned to Mr./Ms. __________, Fiscal Officer, _________________ Educational Service District. In accordance with RCW 28A.505.110, the following binding conditions are placed upon the _____________ School District: Fund Balance: 1. 2.

3.

The total fund balance cannot be negative by more than $________ at August 31, 1997. Fund balance reserves (including the reserve for inventory) are to be maintained at the appropriate amounts. The total amount of actual revenue received from the county treasurer in Revenue Account 3600 - State Forest for the months of July and August 1997 must be classified as a reservation of fund balance, in General Ledger Account 810 - Reserved for Other Items, as reported on the district's Annual Financial Statements at August 31, 1997. The General Fund unreserved fund balance must be positive by August 31, 1998.

Deferred Revenue: The total amount of actual revenue received from the county treasurer in Revenue Account 3600 - State Forest for the months of July and August 1998 must be classified as a General Fund Liability, in the General Ledger Account 750 - Deferred Revenue, as reported on the district's Annual Financial Statements at August 31, 1998. Cash Management: 1.

Effective Date 9/1/97

An emergency advance of apportionment may be requested, if necessary, by school board resolution at an August 1997 board meeting for the fiscal year starting September 1, 1997.

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Chapter BUD REC

Section 2

Page 1

2.

The district must manage all finances in such a way as to maintain positive cash balances and not require an emergency advance of apportionment for fiscal year 1998-99.

Budget Control: 1. 2.

3.

4.

The FY 1997-98 general fund budget or budget extension shall be prepared without the use of receivables. If the actual student enrollment in September 19X7 does not equal or exceed the district's ______ FTE K–12 budgeted enrollment, immediate action will be taken to further reduce the expenditures in FY 1997-98. Implement controls over purchases and the hiring of employees that ensure before a purchase order is issued or an offer of employment is tendered, the dollars for such action are unencumbered in the budget and, in the case of employment, a vacant budget position exists. Any increases in budgetary authority for FY 1997-98 (as set forth in the General Fund Budget) must be reviewed and approved by Mr./Ms. __________ of ______________ Educational Service District and incorporated in an approved general fund budget extension.

Reporting: 1.

2.

Financial reports are to be presented to the board of directors each month. Additional reports must be made to the school board as they may deem necessary, to fulfill this plan and their stewardship. Within 25 calendar days after the close of each month the district shall submit budget status reports to _______________ Educational Service District, beginning with the August 1997 report.

Monitoring and Consulting: The school district administration and board of directors shall utilize the services and advice of Mr./Ms. ____________ in administering this plan and implementing any new or revised financial and administrative policies, systems, and procedures that are necessary to fulfill the objectives of this plan. A copy of this letter should be included in the district's FY 1996-97 budget extension. Sincerely,

Director, School Financial Services Office of Superintendent of Public Instruction

cc:

Dr./Mr./Ms. __________, Chairperson Board of Directors Dr./Mr./Ms.__________, Fiscal Officer _________________ Educational Service District

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter BUD REC

Section 2

Page 2

CHAPTER VIII: APPORTIONMENT ADVANCES AND REDIRECTIONS CONTENTS

SECTION

PAGE(S)

Apportionment Advances and Redirections

Intro

1

Apportionment Advances and Recaptures

1

1

Petition for Emergency Apportionment Advance

2

1–2

Sample OSPI Response for Advance

3

1–2

Sample OSPI Recapture Letter

4

1–2

Apportionment Redirections (Transfers)

5

1

Request for Apportionment Redirection

6

1

Sample OSPI Response for Redirection

7

1

Effective Date 9/1/99

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Form

Chapter APPORT

Section INDEX

Page 1

APPORTIONMENT ADVANCES and REDIRECTIONS

This chapter sets forth information on the policies and procedures for:

(a) Emergency Apportionment Advances and Recaptures

-- and --

(b) Apportionment Redirections (Transfers)

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Form

Chapter APPORT

Section Intro

Page 1

APPORTIONMENT ADVANCES and RECAPTURES

STATUTORY CITATION: RCW 28A.510.250, WAC 392-121-436 through 392-121-443

PURPOSE: Provide school districts with procedures for petitioning the Office of Superintendent of Public Instruction for emergency advances of basic education allocations. This section also provides school districts with information and documentation related to the reporting of earnings received from the investment of temporary cash surpluses resulting from the emergency advance. OSPI will send a letter after fiscal year close to each school district that has received an emergency advance of apportionment (reference sample letter in this chapter). Districts will then be required to complete the necessary information to report any interest earnings related to the advance. These earnings will then be recaptured through the apportionment process.

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Form

Chapter

Section

APPORT

1

1

PETITION FOR EMERGENCY APPORTIONMENT ADVANCE SAMPLE BOARD RESOLUTION RESOLUTION NO. XX-XX

WHEREAS, RCW 28A.510.250 and WAC 392-121-436 provide that any school district may petition the Office of Superintendent of Public Instruction for an emergency advance of its basic education allocation, not to exceed the lesser of 10 percent of the estimated basic education allocation for the period September 1 through June 30, or the highest monthly negative cash and investment balance projected for the period of the advance, AND WHEREAS, an unforeseen condition in the nature of the ABC School District to face an emergency situation, AND

has caused

WHEREAS, the ABC School District currently has net cash of $ and an investment balance of $ with a projected cash flow analysis forecast for each month in the fiscal year as follows:

MONTH September October November December January February March April May June July August

RECEIPTS

DISBURSEMENTS

XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX

XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX

INVESTMENT BALANCE

NET CASH

XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX

XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX XXXXXX

WHEREAS, the ABC School District will be in a negative cash flow position at various times during the XXXX-XX school year as shown on the cash flow analysis and forecast shown above, AND

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Chapter APPORT

Section 2

Page 1

WHEREAS, if the ABC School District does not receive an emergency advance the district will be on interest-bearing warrants and will be on warrant interest for at least three months from September through June during the school year, AND WHEREAS, the ABC School District has not and does not plan to have any General Fund cash investments during the months it estimates that it would pay warrant interest except for the emergency advance, AND WHEREAS, the ABC School District does not have and does not plan to have any General Fund loan from the General Fund to another fund of the school district during the months it estimates that it would pay warrant interest, AND WHEREAS, the ABC School District does not have and does not plan to issue a revenue anticipation note for the purposes of cash flow; THEREFORE BE IT RESOLVED, that the Board of Directors of ABC School District No. 123 petitions the Office of Superintendent of Public Instruction for an emergency advance of its basic education apportionment of $ . Adopted by the ABC School District Board of Directors at its regular board meeting held MONTH DAY, YEAR.

_________________________ Board Chair

______________________ Board Member

_________________________ Board Member

______________________ Board Member

_________________________ Board Member _________________________ Attest: _________________________ Board Secretary

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Form

Chapter APPORT

Section 2

Page 2

SAMPLE OSPI RESPONSE FOR ADVANCE

MONTH DAY, YEAR

, Superintendent ABC School District No. 123 CITY, WA 9XXXX

Dear Superintendent: Your petition for an emergency advance of apportionment has been approved in the amount of $ , which is the lesser amount from the three categories used for this computation. (Please refer to the Administrative, Budgeting, and Financial Reporting Handbook for School Districts.) The advance will be included in your MONTH YEAR apportionment. Under the provisions of RCW 28A.510.250 and WAC 392-121-442, districts receiving an emergency advance are required to report any earnings received from the investment of temporary cash surpluses resulting from the advance. You will be receiving a letter after the end of the school year asking for this information. We trust your school district will follow a vigorous program of investment of any cash not needed for immediate disbursement. Sincerely,

Director School Financial Services

cc:

Chair Board of Directors Supervisor Apportionment Payments School Apportionment Fiscal Officer ESD XXX

Effective Date 9/1/99

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Form

Chapter APPORT

Section 3

Page 1

OSPI EMERGENCY APPORTIONMENT ADVANCE CHECKLIST FISCAL YEAR 199X–200X SCHOOL DISTRICT/COUNTY

COUNTY NO./DISTRICT NO.

ESD NO.:

CLASS: 1ST (

) 2ND (

YES

)

NO

Is the board resolution enclosed? Are there any existing or planned general fund RANs? Are there any existing or planned general fund loans? Is the revenue/expenditure forecast enclosed? Is the nature of the unforeseen condition stated? Will district be on interest-bearing warrants within two months? Will district be on interest-bearing warrants for three months from September through June? General fund net cash/investment balance: $ (1) Requested Amount:

$

(2) 10 percent of apportionment:

$

(3) Highest negative cash balance between resolution and May 31:

$

LESSER OF 1, 2, OR 3 ABOVE: Less: any redirection (transfer) of apportionment to the CPF, DSF or both:

$

Amount of emergency apportionment advance approved:

$

(

)

COMMENTS:

REVIEWED BY: School Financial Services Effective Date 9/1/99

Supersedes 9/1/97

Date

Form

Chapter APPORT

Section 3

Page 2

SAMPLE OSPI RECAPTURE LETTER

MONTH DAY, 199X

Mr./Ms., Superintendent ABC School District No. 123 CITY, WA 9XXXX

Dear Superintendent: Your school district was granted an emergency advance of state apportionment funds by this office during MONTH 199X. This advance was recaptured as a deduction from the June 199X apportionment payment made to your district. Under the provisions of RCW 28A.510.250 and WAC 392-121-442, districts receiving an emergency advance are required to report any earnings received from the investment of temporary cash surpluses resulting from the advance. To meet this requirement, please complete the enclosed statement and return it by MONTH, DAY, 199X, to School Financial Services, Office of Superintendent of Public Instruction. If you have any questions about reporting investment earnings on the advance of state apportionment funds, please contact School Financial Services at (360) 753-3587. Sincerely,

Director School Financial Services ROS:hm

Effective Date 9/1/97

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Form

Chapter

Section APPORT

Page 4

INVESTMENT EARNINGS ON ADVANCE OF STATE APPORTIONMENT FUNDS TRANSACTION DATE * (1)

TRANSACTION AMOUNT (2)

RUNNING INVESTMENT TOTAL ** (3)

ADVANCE APPORTIONMENT AMOUNT (4)

TOTAL INVESTMENT EARNINGS *** (5)

Total

ADVANCE PERCENT (4/3) **** (6)

EARNINGS ON ADVANCE (5 x 6) (7)

Total

* Whether a purchase or a sale, schedule each investment transaction during the period of the emergency advance. ** Record in this column the running total of investments outstanding each time an investment is bought or sold. This will be the previous balance plus or minus the amount of investments bought or sold. *** This is the investment earnings during the interval between the transactions listed in Column (1). **** If more than 100.00%, enter 100%.

CERTIFICATION: I certify that the _______________________________________ School District received earnings in the amount of $____________________________ from the investment of the emergency advance of state apportionment funds granted in fiscal year 199X–9Y. ________________________________________________________ Signature of Superintendent

Effective Date Supercedes 9-1-95 New

Form

_______________________ Date

Chapter Section PAGE APPORT 4 2

APPORTIONMENT REDIRECTIONS (TRANSFERS) STATUTORY CITATION: RCW 28A.150.270, WAC 392-121-445 PURPOSE: Provide school districts with samples of a school board resolution and OSPI response to facilitate a transfer (redirection) of apportionment monies from the general fund to the capital projects fund and/or debt service fund. Any transfer from the school district’s general fund to any other school district fund is considered to be a transfer of basic education monies and needs OSPI approval. The redirection of apportionment is considered to be such a transfer. A school district board of directors may request approval from OSPI to transfer (redirect) the district's general fund basic education allocation to the district's capital projects fund and/or debt service fund by a properly executed board resolution. Such board resolutions shall specify the reason(s) for the transfer and the dollar amount(s) to be transferred. Once basic education allocation monies are transferred (redirected) to any school district fund, they subsequently cannot be transferred to the credit of another fund. NOTE: The exceptions to this are transfers from the general fund to the transportation vehicle fund, transfers from the general fund to the debt service fund to meet debt service requirements on nonvoted bonds issued by the general fund, and transfers of federal forest funds to any fund. These transfers may be made without OSPI approval. A school district is not required to submit a separate request to OSPI for approval of an apportionment transfer if (1) the reason(s), month(s) and amount(s) are specifically addressed in the budget hearings and this information is included in the board resolution approving the initial budget. When apportionment transfer requests are submitted subsequent to the initial budget submission, which requests OSPI approval of general fund apportionment to the capital projects fund and/or the debt service fund, the request must be received by this office on or before the tenth day of the month when the transfer is to begin. After OSPI has approved the transfer, the district contacts the county treasurer to redirect or transfer the monies. Resolutions are to be sent to School Financial Services, Office of Superintendent of Public Instruction, Old Capitol Building, PO BOX 47200, Olympia, WA 98504-7200. If the general fund budget would be out of balance after the transfer of apportionment, by filing a budget extension the school district must revise its general fund budget to the point of being in balance. Resolutions requesting approval for the transfer of a portion of the district's basic education allocation to another fund will not be approved by OSPI if the loss of general fund revenue to the district will result in an out-of-balance general fund budget. A budget extension may also be necessary for the capital projects fund and/or the debt service fund.

Effective Date 9/1/97

Supersedes 9/1/96

Form

Chapter APPORT

Section 5

Page 1

REQUEST FOR APPORTIONMENT REDIRECTION (SAMPLE BOARD RESOLUTION) ABC SCHOOL DISTRICT NO. ____ RESOLUTION NUMBER _____ WHEREAS,

RCW 28A.41.143 authorizes local districts to direct a portion of their General Fund basic education allocation to the Capital Projects Fund or Debt Service Fund, and

WHEREAS,

the ABC School District has a prior committed payment obligation for purchased portable classrooms, and

WHEREAS,

the district must meet these mentioned payment obligations.

THEREFORE,BE IT RESOLVED the ABC School District requests School Financial Services at the Office of Superintendent of Public Instruction to approve the transfer of $xx,xxx of apportionment monies for the month(s) of ____________, 199X. ADOPTED

this xxth day of ____________, 199X.

ATTEST: ___________________________________ Secretary to the Board ABC SCHOOL DISTRICT NO. ______ BOARD OF DIRECTORS ________________________________ Chair ________________________________ Director ________________________________ Director ________________________________ Director ________________________________ Director

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Chapter APPORT

Section 6

Page 1

SAMPLE OSPI RESPONSE FOR REDIRECTION

Month XX, 199X _____________, Superintendent ABC School District No. ______ 123 School District Administration Building City/Town, WA 9xxxx-xxxx Dear Superintendent _____________: The petition by the ABC School District to have $xx,xxx in apportionment funds directed to the capital projects fund in month(s) 199X is approved. The procedure for crediting a portion of your basic education allocation in the general fund to the capital projects or debt service funds requires all basic education allocation monies be deposited as revenue in the general fund. The amount to be transferred (redirected) must be treated as an "operating transfer." Accounting journal entries are required to record these operating transfers. The procedure also requires that the county treasurer transfer the amounts as approved by this agency and reflect such transfers in the county treasurer's monthly report (Form SPI F197). In accordance with legal restrictions (RCW 28A.150.270 and WAC 392-121-445), once apportionment monies have been directed to a fund they must be used for such purposes and subsequently cannot be transferred to another fund. Sincerely,

Director School Financial Services Office of Superintendent of Public Instruction

___________________, Chair Board of Directors ________________, Fiscal Officer Appropriate ESD

Effective Date 9/1/97

Supersedes 9/1/95

Form

Chapter APPORT

Section 7

Page 1

CHAPTER IX: MAINTENANCE OF EFFORT CONTENTS

SECTION

PAGE(S)

Intro

1–3

Introduction

Effective Date 9/1/99

Supersedes NEW

Form

Chapter MOE

Section INDEX

Page 1

MAINTENANCE OF EFFORT STATUTORY CITATION: Chapter 392-115 WAC, WAC 392-163-575 WAC 392-163-580, WAC 392-163-585 WAC 392-172-512 PURPOSE: Each year OSPI performs maintenance of effort tests on selected federal programs to ensure that each district is maintaining effort and not supplanting. School Financial Services performs maintenance of effort tests using F-196 data. These tests are submitted to the appropriate OSPI program staff and the State Auditor’s Office. A school district failing the maintenance of effort tests will be notified by OSPI. The State Auditor’s Office will review the maintenance of effort calculations when performing the school district audit. Included in the F-196 chapter are the maintenance of effort calculations for the following: Special Education The calculation of all the special education maintenance of efforts tests (budget edit warning, mid-year warning, and year-end test) are displayed on page 28, Section 4, in the F-196 chapter of this handbook. Special education expenditures are tested (aggregate and per pupil) throughout the year to alert districts of potential problems. “Maintenance of effort” is a test to determine if “supplanting” may have occurred. It is an indicator and does not determine the supplanted amount. “Supplanting or supplanted dollars” is the amount of state and/or local dollars that were replaced with federal dollars and measures a noncompliance situation. Results of the year-end maintenance of effort test produced by OSPI School Financial Services will be furnished to the State Auditor’s Office and OSPI special education office. If the test indicates a failure, the auditor will make a determination whether or not supplanting has occurred. Any audit finding resulting from this process will be resolved pursuant to chapter 392-115 WAC. A school district that fails both the aggregate and per-pupil year-end maintenance of effort tests may be required to refund to the U.S. Department of Education the amount supplanted. Determination of “supplanting” quantifies the violation of nonsupplanting requirements in 34 CFR 300.230.

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Chapter MOE

Section Intro

Page 1

MAINTENANCE OF EFFORT (continued) Calculation of the Amount Supplanted The following calculation may be used by districts to determine the possible supplanted amount. PART A - Difference Between Base Year and Tested Year Net Expenditures: 1. The base year expenditure amount shown on line 6, Column A, of the maintenance of effort test form (F-196 chapter, Section 4, page 28). 2. The tested year expenditure amount shown on line 6, Column B, of the maintenance of effort test form (F-196 chapter, Section 4, page 28). 3. Difference between base year and tested year expenditures (Part A, line 1 minus Part A, line 2). PART B – Difference Between Tested Year Expenditures and Tested Year Expenditures Using Base Year Expenditures Per Pupil: 1. Tested year expenditure amount shown on line 6, Column B of the maintenance of effort test form (F-196 chapter Section 4, page 28). 2. Base year expenditure per pupil amount calculated on line 9, Column A of the maintenance of effort test form (F-196 chapter, Section 4, page 28). 3. Tested year eight-month (October–May) average of the monthly pupil counts reported to OSPI in the special education ages 0–2 category and the special education ages 3–21 category on Forms P-223H. 4. Tested year expenditures using base year expenditures per pupil (Part B, line 2 times Part B, line 3). 5. Difference between tested year expenditures and tested year expenditures using base year expenditures per pupil (Part B, line 4 minus Part B, line 1). PART C – Tested Year Expenditures Under the Individuals with Disabilities Education Act (IDEA): Amount of tested year Program 24 Special Education, Supplemental direct expenditures reported by the school district in the tested year F-196 Report. Include only the expenditures of the tested year IDEA grant and the expenditures of the base year IDEA grant that were carried over and expended in the test year. PART D – Tested Year Amount Supplanted: Enter the lowest of Part A, line 3; Part B, line 5; or Part C.

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Chapter MOE

Section Intro

Page 2

MAINTENANCE OF EFFORT (continued) Federal Cross-Cutting The federal-cross cutting maintenance of effort test is done each spring. The following federal programs are covered by the federal cross-cutting method as described in OMB A-133 Compliance Supplement dated May 1999: Title I, Migrant, Safe and Drug-Free Schools, Eisenhower Professional Development, Bilingual, and Innovative Education Program Strategies. The federal cross-cutting maintenance of effort test compares a calculated expenditure amount in the tested year with a calculated expenditure amount in a base year. This test provides for both aggregate and per pupil tests. Usually, the base year is the previous year. If the tested year’s calculated expenditures are less than 90 percent of the base year’s calculated expenditures, the school district fails the test. The calculation is displayed on page 29, Section 4 in the F-196 chapter of this handbook. Vocational Education The vocational maintenance of effort test is done each spring and compares a calculated expenditure amount in the tested year with a calculated expenditure amount in a base year. Usually the base year is the previous year. If the tested year’s calculated expenditures are less than 90 percent of the base year’s calculated expenditures, the school district will fail the test. This test is done in accordance with 34 CFR 403.182 which provides for both aggregate and per pupil tests. This CFR applies to statewide total expenditures, but at the request of OSPI vocational educational staff, the test is done for each school district. The calculation is displayed on page 30, Section 4 in the F-196 chapter of this handbook.

Effective Date 9/1/99

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Form

Chapter MOE

Section Intro

Page 3

CHAPTER X: WARRANT PROCESSING CONTENTS

SECTION Warrant Processing

PAGE(S)

Intro

1

Sample School District Letter

1

1

Sample School District Board Resolution

2

1

Sample OSPI Response

3

1

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Form

Chapter WARRANT

Section INDEX

Page 1

WARRANT PROCESSING

STATUTORY CITATION: RCW 28A.330.230 PURPOSE: Provide second class school districts and educational service districts documentation relating to petitioning the Office of Superintendent of Public Instruction for permission for school districts to write their own warrants. If permission is granted by OSPI, second class districts may make provision for either: (1)

The chair of the board of directors to sign warrants with a countersignature by the secretary of the board.

(2)

The chair of the board of directors to sign a general certificate to issue warrants with the signature of the secretary of the board on the warrants.

Please refer to the sample letter, resolution, and approval response on the following pages for assistance.

Effective Date 9/1/95

Supersedes New

Form

Chapter WARRANT

Section Intro

Page 1

SAMPLE SCHOOL DISTRICT LETTER

MONTH DAY, 199X

Office of Superintendent of Public Instruction Old Capitol Building PO BOX 47200 Olympia, WA 98504-7200

Dear OSPI: In accordance with RCW 28A.330.230, the ABC School District No. 123 is requesting permission to draw and issue warrants for the payment of money. Such warrant is to be signed by the chair of the board and countersigned by the board secretary.

Enclosed are: Proposed procedural plan. ABC School District No. 123 Board minutes for MONTH DAY, 199X, authorizing warrants to be signed by the chair of the board and countersigned by the board secretary. Resolution # XX-XX authorizing warrants to be signed by the chair of the board and countersigned by the board secretary.

Sincerely,

Superintendent ABC School District No. 123

Effective Date 9/1/97

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Form

Chapter WARRANT

Section 1

Page 1

SAMPLE SCHOOL DISTRICT BOARD RESOLUTION

Resolution No. XX-XX

WHEREAS, RCW 28A.330.230 makes provision for either (1) the chair of the board of directors to sign warrants with a countersignature by the secretary of the board, or (2) the chair of the board of directors to sign a general certificate to issue warrants with the signature of the secretary of the board on the warrants, AND WHEREAS, RCW 28A.330.230 requires that either procedure requires a majority of the board of directors to approve all warrants to be issued. NOW, THEREFORE BE IT RESOLVED, that the board of directors of ABC School District No. 123 hereby authorize the chair of the board of directors and the secretary of the board to sign warrants in accordance with RCW 28A.330.230. Adopted by the ABC School District Board of Directors at their regular board meeting held MONTH DAY, 199X.

_________________________ Board Chair _________________________ Board Member _________________________ Board Member _________________________ Board Member _________________________ Board Member

Attest: Board Secretary

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Form

Chapter WARRANT

Section 2

Page 1

SAMPLE OSPI RESPONSE

MONTH DAY, 199X

Superintendent ABC School District No. 123 CITY, WA 9XXXX Dear Superintendent: This office has reviewed ABC School District's procedural plan for issuing warrants and hereby gives final approval for the district to write and issue its own warrants in accordance with RCW 28A.330.230. Equally important to a good plan is that the plan is followed in actual practice. The State Auditor's Office, during its regular examination of your district, will review your adherence to the procedural plan established and will notify this office of noncompliance. If there is noncompliance, continued approval for you to write and issue your own warrants would be dependent upon corrective action made at that time. The written procedural plan should be kept up to date to show the operating procedures currently in use. If any major changes in the procedures are made, they should be reflected in a revised plan, and a copy should be filed with this office. Please be assured that this agency and Educational Service District XXX are available for any assistance you may require in implementing your plan. Sincerely,

Director School Financial Services

Effective Date 9/1/97

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Form

Chapter WARRANT

Section 3

Page 1

APPENDIX CONTENTS

SECTION

PAGE(S)

Suggestion Form

1

1

Valid Program/Activity/Object Combinations

2

1

Budgeting Duty Code Listings

3

1–7

Item Number Dictionary

4

1–23

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Chapter APPDX

Section INDEX

Page 1

SUGGESTION FORM TO:

Superintendent of Public Instruction School Financial Services (SFS) Old Capitol Building PO BOX 47200 Olympia, WA 98504-7200 Fax: (360) 664-3683 E-mail: [email protected]

FROM: Name

School District/Organization ( Telephone

)

DATE: Month

(1) Chapter

Day

Year

Section

Page

Edited Page Attached

Section

Page

Edited Page Attached

Comments:

(2) Chapter Comments:

Instructions Comments or edited pages of this handbook may be submitted to SFS staff at any time. Please be sure to reference the specific section of the handbook to which your comments relate, if applicable. Identification of submitter is optional, but would be helpful if further questions arise.

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Chapter APPDX

Section 1

Page 1

Valid Program/Activity/Object Combinations Note: XX indicates closed combination. Please refer to Accounting Manual for Public School Districts in the State of Washington for program, activity, object titles, and definitions.

Activity Code Program 01 21 24 26 29 31 38 39 45 46 49 51 53 55 56 57 58 61 62 63 64 65 67 68 69 71 73 74 75 76 77 78 79 81 86 88 89 97 98 99

11 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

12 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

13 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

14 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

xx xx

xx xx

xx xx

Object 0 1 2 3 4 5 7 8 9

11

12

xx xx

xx

21

22

23

24

25

26

27

xx

28

29

xx xx xx

xx xx xx xx

xx xx xx

xx

xx xx

xx xx xx xx xx xx xx xx xx xx xx

xx xx xx xx xx xx

xx xx

xx xx xx xx xx

xx

xx xx xx xx xx xx

xx

xx

xx

xx xx xx xx xx xx xx xx xx xx xx xx

xx

xx

xx

xx xx xx xx xx xx xx xx xx

xx xx xx xx xx xx xx

xx

22

23

24

xx

xx

xx

xx xx

xx xx xx xx xx

xx xx xx xx xx xx

13

14

21

xx

xx

xx

xx xx xx xx xx xx xx xx xx

xx xx xx

xx xx xx

25

26

27

28

xx

xx

xx

xx

xx xx

41 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

42 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

43 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

44 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

49 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

xx

xx

xx

xx

xx

41

42

44

49 xx

xx

xx xx xx xx

43 xx xx xx xx xx

xx xx

xx xx

51 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

52 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

53 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

56 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

59 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

61 xx xx xx xx xx xx xx xx

62 xx xx xx xx xx xx xx xx

63 xx xx xx xx xx xx

xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

xx xx

xx xx

xx xx

xx xx

61

62

63

64

xx

xx xx

xx xx

3 xx

1

2

3

xx xx xx xx

xx

64 xx xx xx xx xx xx xx xx

65 xx xx xx xx xx xx xx xx

67 xx xx xx xx xx xx xx xx

68 xx xx xx xx xx xx xx xx

xx xx

xx xx

xx xx

xx xx xx

xx xx

xx xx

xx xx

xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

xx xx

xx xx

65 4 4 4 4 4 4 4 4 4

xx

xx xx xx xx

xx

72 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

73 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

74 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

75 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

83 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

84 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

85 xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

xx xx

xx xx

xx xx

xx xx

xx xx

xx xx

xx xx

xx xx

67

68

72

73

74

75

xx xx

xx xx xx xx xx

83 xx xx xx xx xx xx

84 xx xx xx xx xx xx

85 xx xx xx xx xx xx

xx xx

xx xx

xx xx

xx xx

xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx xx

91 Program xx 01 xx 21 xx 24 xx 26 xx 29 xx 31 xx 38 xx 39 xx 45 xx 46 xx 49 xx 51 xx 53 xx 55 xx 56 xx 57 xx 58 61 xx 62 xx 63 xx 64 xx 65 xx 67 xx 68 xx 69 xx 71 xx 73 xx 74 xx 75 xx 76 xx 77 xx 78 79 81 xx 86 88 89 xx 97 xx 98 xx 99

Activity Code 29 xx xx xx xx xx xx xx xx

Footnotes: 1. Program 45, Activity 62, Object 8 is also closed. 2. Program 45, Activity 63, Object 8 is also closed. 3. Program 45, Activity 64, Object 8 is also closed. Program 97, Activity 64, Object 1 is also open.

Effective Date 9/1/00

Supersedes 9/1/99

xx xx

xx xx xx xx xx xx xx

51

52

53

xx

xx xx

xx xx

xx

56 xx xx xx xx xx xx xx xx

59 xx xx xx xx xx xx xx xx

91 xx

4. Programs 88 and 89, Activity 65, only Objects 1 and 2 are closed. Program 97, Activity 65, only Object 2 is closed.

Chapter Section Page APPDX 2 1

Object 0 1 2 3 4 5 7 8 9

BUDGETING DUTY CODE LISTINGS STATUTORY CITATION: RCW 28A.505.100, WAC 392-123-053 PURPOSE: Forms F-195 School District Budget and F-200 School District Budget Extension must display total salary amounts; full-time equivalents; and the high, low, and average annual salaries for each job classification within each activity of each program. The following duty codes are valid for the school district budget and budget extension process. Salary exhibits for certificated and classified staff are to be completed for each program. Each job classification or duty code must also be budgeted by activity within each program. Districts shall provide individual salaries with the title or position of the recipient and total salary amounts under each budget class upon request as set forth in RCW 28A.505.060. Salaries, including high, low, and average rates, must be shown for each job classification. Full-time equivalent (FTE) staff counts must be budgeted by job classification or duty code for each activity by program. Certificated staff FTE multiplied by the annual average salary rates must equal the total annual salary for certificated employees. Classified total annual salaries are calculated by multiplying the number of hours times the average hourly rates of pay. Classified FTE is calculated by dividing the number of hours by 2,080. No individual should be reported as more than one (1.000) FTE. Overtime and extra duties such as coaching, substitutes, estimates of salary increases and incremental increases may be budgeted separately. FTE hours or rates of pay are not required for these salary categories. Such salaries must be budgeted by duty code and activity within each program. Except for vacant positions, districts should ensure budgeted positions agree with the current fiscal year's payroll adjusted by changes expected to occur during the subsequent fiscal year.

Effective Date 9/1/95

Supersedes New

Form

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Section 3

Page 1

CERTIFICATED DUTY CODE LIST FOR SCHOOL DISTRICTS In each of the duty codes below, the third digit shown as "x" may be either suffix "0," "1," or "2." Report a base contract with suffix "0." Report a supplemental contract for additional responsibility and incentive but not for additional time with suffix "1." Report supplemental contracts for extended, extra, or optional days and hours which are available to the employee with suffix "2." School Duty Code

Base Contract Duty Title Administration

11x 12x 13x

Superintendent Deputy/Assistant Superintendent Other District Administrator

21x 22x 23x 24x 25x

Elementary Principal Elementary Vice Principal Secondary Principal Secondary Vice Principal Other School Administrator Teaching

31x 32x 33x

Elementary Teacher Secondary Teacher Other Teacher Educational Staff Associate

40x 41x 42x 43x 44x 45x 46x 47x 48x 49x

Other Support Personnel Library Media Specialist Counselor Occupational Therapist Social Worker Speech-Language Pathologist or Audiologist Psychologist Nurse Physical Therapist Reading Resource Specialist Miscellaneous

51x 52x 610 611 630 640

Effective Date 9/1/99

Extracurricular (Base Contract) Substitute Teacher Certificated on Leave Certificated Leave Buy Back Contractor Teacher Contractor Educational Staff Associate

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DUTY CODE DEFINITIONS FOR SCHOOL DISTRICTS 11x

Superintendent—Functions as the chief executive officer of a district.

12x

Deputy/Assistant Superintendent—Performs systemwide executive management functions in the superintendent's office of a district.

13x

Other District Administrator—Directs staff members and/or manages a function, a program or a supporting service in a district. Includes administrative assistants, directors, supervisors, and coordinators of districtwide programs.

21x

Elementary Principal—Performs the assigned activities of the administrative head of an elementary school, normally any span of grades not above Grade 8. Includes elementary and middle school principals.

22x

Elementary Vice Principal—Performs assigned activities in support of the head administrator of an elementary school, normally any grade span not above Grade 8.

23x

Secondary Principal—Performs assigned activities of the administrative head of a secondary school, normally any grade span combination of Grades 7 through 12. Includes junior high and senior high principals.

24x

Secondary Vice Principal—Performs assigned activities in support of the administrative head of a secondary school, normally any grade span combination of Grades 7 through 12.

25x

Other School Administrator—Directs staff members and/or manages a function, a program or a support service in a school. Includes administrative assistants, administrative interns, and supervisors of school programs.

31x

Elementary Teacher—Instructs pupils in self-contained classes or courses in a classroom situation for which daily pupil attendance is kept, normally in any span of grades not above Grade 8. Includes preparation period and music, band and physical education teachers, etc., if they teach full time at an elementary building.

32x

Secondary Teacher—Instructs pupils in classes or courses in a classroom situation for which daily pupil attendance is kept normally in any grade span combination of Grades 7 through 12. Includes preparation period and music, band and physical education teachers, etc., if they teach full time at a secondary building.

33x

Other Teacher—Instructs pupils in ungraded classes, special education, gifted, disadvantaged, early childhood, home/hospital, and adult education.

40x

Other Support Personnel—Provides administrative, technical, and logistical support to the instruction program. Includes chairpersons or academic department heads. Also includes support personnel not specified above such as attendance officers, educational specialists, dentists, physicians, other pupil personnel, etc.

41x

Library Media Specialist—Organizes and manages the use of teaching and learning resource materials, including equipment, content material and services for school libraries. Includes librarians, audio visual or media specialists.

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42x

Counselor—Assists pupils to assess and understand their abilities, aptitudes, interests, environmental factors, personal and social adjustments, educational needs, and occupational opportunities.

43x

Occupational Therapist—Assists pupils whose abilities to cope are impaired by developmental deficits, poverty and cultural differences, physical injury or illness, or psychological and social disability.

44x

Social Worker— Assists in the prevention of or solution to the personal, social, and emotional problems of pupils which involve family, school and community relationships, when such problems affect the school work of the pupil.

45x

Speech-Language Pathologist or Audiologist—Provides diagnostic, therapeutic, and consultative services for individuals disabled by disorders of language, speech, and/or hearing.

46x

Psychologist—Evaluates and analyzes pupils through such activities as measuring and interpreting the pupils' intellectual, emotional, and social development to enhance their educational progress.

47x

Nurse—Licensed as a registered nurse to perform activities requiring substantial specialized judgment and skill in observation, care, and counsel of ill and injured pupils and in illness prevention.

48x

Physical Therapist—Seeks to relieve disability and pain, develop or restore motor function, and maintain maximum performance within student capabilities.

49x

Reading Resource Specialist—Serves as a diagnostician, advisor, special instructor and evaluator providing consultation, training, and assistance to classroom teachers and other personnel participating in a reading program.

51x

Extracurricular—Assignment involving the guidance or supervision of a school-sponsored activity designed to provide opportunities for pupil participation in school and public events. Includes class advisor, club or activity advisor, coach, community recreation, intramural athletics, student activity coordinator, etc.

52x

Substitute Teacher—Assignment as a temporary replacement for other teachers assigned duty codes 310, 320, and 330. Instructs pupils in self-contained classes or courses in a classroom situation for which daily pupil attendance is kept or in ungraded classes, special education, gifted, disadvantaged, early childhood, home/hospital, and adult education.

610

Certificated on Leave—An individual on paid leave from the district other than normal vacation leave or normal paid sick leave. Includes union representatives.

611

Certificated Leave Buy Back—Payments to an individual for sick leave buy back or vacation buy out. Does not include normal vacation leave or normal paid sick leave.

630

Contractor Teacher—Employees of a contractor , who, if they had been employees of the district, would have been reported in a basic education or special education program assignment with a duty code 310, 320, or 330. Refer to WAC 392-121-188 for rules governing instruction provided by a contractor.

640

Contractor Educational Staff Associate—Employees of a contractor , who, if they had been employees of the district, would have been reported in a basic education or special education program assignment with a duty code 400, 410, 420, 430, 440, 450, 460, 470, 480, or 490Refer to WAC 392-121-188 for rules governing instruction provided by a contractor.

Effective Date 9/1/99

Supersedes 9/1/98

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Chapter APPDX

Section 3

Page 4

CLASSIFIED DUTY CODE LIST FOR SCHOOL DISTRICTS In each of the duty codes below, the third digit shown as "y" may be either suffix "0" or "3." Report a base contract with suffix "0." Report with suffix "3" classified employment which is not related to time. School Duty Code

Base Contract Duty Title

91y 92y 93y 94y 95y 96y 97y 98y 99y

Aide Crafts/Trades Laborer Office/Clerical Operator Professional Service Worker Technical Director/Supervisor

900 903

Classified on Leave Classified Leave Buy Back

DUTY CODE DEFINITIONS FOR SCHOOL DISTRICTS 91y

Aide—Assists classroom teachers or staff members performing professional educational teaching assignments on a regularly scheduled basis. Includes teacher aides, classroom attendants, bus monitors, lunchroom aides, community service aides, etc.

92y

Crafts/Trades—Performs jobs which require special manual skill and a thorough and comprehensive knowledge of processes involved in work which requires apprenticeship or other formal training programs. Includes carpenters, electricians, painters, glaziers, plumbers, general maintenance, masons, mechanics, plasterers, etc.

93y

Laborer—Performs manual labor and generally requires no special training. Includes manual activities such as lifting, digging, mixing, pulling, etc.

94y

Office/Clerical—Performs clerical-type work such as preparing, transcribing, systematizing, or filing written communications and reports and operates such equipment as bookkeeping machines, typewriters and tabulation machines. Includes secretaries, bookkeepers, messengers, clerks, typists, etc.

95y

Operator—Performs assignments requiring an intermediate skill level necessary to carry out machine operating activities. Includes bus drivers, vehicle operators, dispatchers, etc.

96y

Professional—Requires a high degree of knowledge and skills acquired through at least a baccalaureate degree or its equivalent. Includes accountants, architects, attorneys, auditors, dietitians, engineers, statisticians, negotiators, etc.

97y

Service Worker—Performs a service for which there are no formal qualifications including paraprofessionals and nonsupervisory personnel. Includes custodians, food service workers, security personnel, warehouse worker, delivery person, etc.

Effective Date 9/1/99

Supersedes 9/1/98

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Page 5

98y

Technical—Requires a combination of knowledge and skill which can be obtained through about two years of post-high school education such as from a technical college or junior college or on-the-job training. Includes computer operators, purchasing agents, computer programmers, print shop technicians, graphic arts technicians, etc.

99y

Director/Supervisor—Directs staff members and manages a function, a program, or a support service. Includes directors or supervisors of food services, maintenance, transportation, data processing, etc.

900

Classified on Leave—An individual on paid leave from the district other than normal vacation leave or normal paid sick leave.

903

Classified Leave Buy Back—Payments to an individual for sick leave buy back or vacation buy out. Does not include normal vacation leave or normal paid sick leave.

OTHER BUDGETING DUTY CODE LIST FOR SCHOOL DISTRICTS School Apportionment and Financial Services has provided flexibility in the budgeting process by establishing the following five additional F-195 budgeting duty codes. The F-195 budgeting duty codes or the S-275 duty codes identified below may be used.

F-195 Budgeting Duty Code

S-275 Duty Code(s)

001 Sick Leave

611 Certificated 903 Classified

002 Substitute Pay

520 Certificated

003 Salary Adjustments

Any duty code with suffix of "0"

004 Vacation Payoff

611 Certificated 903 Classified

005 Other Salary Adjustments

Any duty code with suffix "1" or "2"

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Supersedes 9/1/98

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Page 6

Valid Activity/Duty Code Accounts "X" indicates the activity/duty code is closed. Do not charge personnel to Activities 29, 42, 43, 49, 56, 59, 68, 83, 84, and 85. Refer to the program/activity/object summary for valid program activity combinations.

C

E R T I F I C A T E D

D U T Y C O D

E

C L A S S I F I E D

D U T Y C O D E

11x 12x 13x 21x 22x 23x 24x 25x 31x 32x 33x 40x 41x 42x 43x 44x 45x 46x 47x 48x 49x 51x 52x 61z ## ## 90y 91y 92y 93y 94y 95y 96y 97y 98y 99y

11 X X X X X X X X X X X X X X X X X X X X X X X

12 13 14 21 22 23 X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

ACTIVITY CODE 24 25 26 27 28 41 44 51 52 53 61 62 63 X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X

X X X X X X X X X X X X

X

64 X X X X X X X X X X X X X X X X X X X X X X X

65 X X X X X X X X X X X X X X X X X X X X X X X

67 X X X X X X X X X X X X X X X X X X X X X X X

X X X X X X X X X X X X X X X X X X X X X X X

X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X 11 12 13 14 21 22 23 24 25 26 27 28 41 44 51 52 53 61 62 63 64 65 67 ACTIVITY CODE

72 73 74 75 91 CP SB X X X X X X X 11x X X X X X X X 12x 13x X X X X X X X 21x X X X X X X X 22x X X X X X X X 23x X X X X X X X 24x X X X X X X X 25x X X X X X X X 31x X X X X X X X 32x X X X X X X 33x X X X X X X 40x X X X X X X 41x X X X X X X X 42x X X X X X X X 43x X X X X X X X 44x X X X X X X X 45x X X X X X X X 46x X X X X X X X 47x X X X X X X X 48x X X X X X X X 49x X X X X X X 51x X X X X X X 52x 61z X X X X X X X ## X X X X X X X ## 90y X X X X X X 91y X X X X 92y X X X X 93y 94y X X X X 95y X X 96y X X X X X 97y X X X X 98y 99y 72 73 74 75 91 CP SB

C E R T I F I C A T E D

D U T Y C O D E

C L A S S I F I E D

D U T Y C O D E

The following duty codes are valid for each activity associated with personnel: 001-Sick Leave 610-Certificated on Leave 002-Substitute Pay 611-Certificated Leave Buy Back 003-Salary Adjustments 900-Classified on Leave 004-Vacation Payoff 903-Classified Leave Buy Back 005-Other Salary Items Duty code 31x Elementary Teacher is not valid for Activity Codes 27 Teaching and 28 Extracurricular in the following programs: Program 31 Vocational—Basic Program 39 Vocational—Other Categorical Program 45 Skills Center—Basic State Program 49 Skills Center—Other Categorical Program 71 Traffic Safety Education For certificated duty codes, the third digit shown as "x" may be either 0, 1, or 2. For classified duty codes, the third digit shown as "y" may be either 0 or 3. For certificated duty code "61z," the third digit shown as "z" may be either 0 or 1.

Effective Date 9/1/00

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Page 7

ITEM NUMBER DICTIONARY F-195 Budget F-200 Budget Extension F-196 Data Input for the Annual Year-End Financial Statement PURPOSE: This section provides school districts and educational service districts a listing and explanation of item numbers in the various OSPI budget, budget extension, and financial reporting systems used by school districts. F-195/F-200/F-196 FINANCIAL SYSTEMS ITEM NUMBER: A three-digit numeric entry. These item numbers correspond to OSPI numbers assigned to input entries in the F-195 budget, F-200 budget extension or the F-196 Annual Year-End Financial Statement. A detailed list of item numbers is included with this chapter. REVENUE NUMBER: A four-digit numeric entry. The first digit indicates what type of revenue; e.g., 1 for Local Taxes, 2 for Local Nontaxes, 3 for State, etc. The second digit relates to whether the revenue is direct or flow through from OSPI to the school districts. The last two digits are usually related to a program. Refer to the Washington State Accounting Manual for School Districts for a detailed definition of valid revenue numbers. EXPENDITURE NUMBER: A five-digit numeric entry. The expenditure number is composed of the following components: the first two digits are the program number, the third and fourth digits are the activity code, and the fifth digit is the object code. The expenditure number does not contain the fund number and all five-digit expenditure numbers represent General Fund expenditures. Refer to the Washington State Accounting Manual for School Districts for a detailed definition of valid expenditure numbers. The other funds (Capital Projects, Associated Student Body, Debt Service, Trust funds, and Transportation Vehicle Fund) expenditure values are stored in the threedigit item number (see above). C/S (CALCULATED AND STORED): Represents values calculated during the edit routines for each system. These numbers can be extracted later by OSPI for reporting purposes.

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Supersedes 9/1/97

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Chapter APPDX

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Page 1

C/NS (CALCULATED AND NOT STORED): Represents values calculated during the edit routine for each system and are used only when printing a report. These numbers can not be extracted later by OSPI for reporting purposes. MASK: A procedure used by OSPI to request a revenue or expenditure category total. Three "X"s after the first digit on a revenue account series indicates calculating the sum of the amounts in a revenue category. For example, 1XXX indicates totaling all the Local Taxes. Three "X"s after the program number indicates calculating the total amount recorded in all activities and all objects for a particular program. For example, 01XXX indicates totalling all the expenditures recorded under program 01. RETAINED NUMBERS: Values saved after an extract from WSIPC to the districts’ 1SPI processes. F-195/F196 FILES AND INDICES: All input, calculated/stored, and extracted values are stored in the F-195/F-196 file. This file has eight indices: (a) Three indices are F196 data; (b) two indices are F-195 data; (c) one is used temporarily for F-200 data; and (d) two are for OSPI edit values. The F-195 process includes two other files which contain data for printing purposes only. The alpha file stores alpha-numeric data that appears on the Certificate of Budget, Long-Term Financing/Conditional Sales, Capital Projects Fund Description, and Bond Information pages. The salary file stores all salary data that appear on the salary exhibits. The F-196 process includes one other file which contains abatement information. This file is called FILEBUDA. The information is used for calculation purposes and printing purposes only. The information cannot be extracted. The F-195, F-200, and F-196 systems report on the following funds: Fund Number 1 2 3 4 7 8 9

Effective Date 9/1/97

Fund Name General Fund Capital Projects Fund Debt Service Fund Associated Student Body Fund Expendable Trust Fund Nonexpendable Trust Fund Transportation Vehicle Fund

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F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

001 002 003 004 005 006 007 008 009 010 011 CPF Sites Expenditures

4-CPF

CPF Sites Expenditures

N c/s CP1,CP6

User Input in 1SPI Application N

Calculated from user input in alpha file

012 013 014 015 016 017 018 019 020 021 CPF Buildings Expenditures CPF Buildings Expenditures beginning FY 97-98

c/s CP1,CP6 4-CPF

N N

Calculated from user input in alpha file User Input in 1SPI Application

022 023 024 025 026 027 028 029 030 031 CPF Buildings Expenditures until FY 97-98

4-CPF

CPF Equipment Expenditures CPF Equipment Expenditures beginning FY 97-98

N c/sCP1,CP6

4-CPF

User Input in 1SPI Application N

N

Calculated from user input in alpha file User Input in 1SPI Application

032 033 034 035 036 037 038 039 040 041 CPF Energy Expenditures CPF Energy Expenditures until FY 97-98

c/s CP1,CP6 4-CPF

N N

Calculated from user input in alpha file User Input in 1SPI Application

042 043 044 045 046 047 048 049 050

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Page 3

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

051 CPF Equipment Expenditures until FY 97-98

PAGE NUMBER F-195 F-196 F-200

4-CPF

CPF Sales and Lease Expenditures CPF Sales and Lease Exp beginning FY 97-98

RETAINED F-195 F-196 F-200 Y/N Y/N N

c/sCP1,CP6

Mode of Input

User Input in 1SPI Application N

Calculated from user input in alpha file

4-CPF

N

User Input in 1SPI Application

061 CPF Principal Expenditures until FY 97-98

4-CPF

N

User Input in 1SPI Application

062 CPF Interest Expenditures until FY 97-98

4-CPF

N

User Input in 1SPI Application

063 CPF Arbitrage Rebate Exp until FY 97-98

4-CPF

N

User Input in 1SPI Application

052 053 054 055 056 057 058 059 060

064 065 066 067 068 069 070 071 CPF Energy Expenditures until FY 97-98

4-CPF

CPF Debt Principal Expenditures CPF Principal Expenditures beginning FY 97-98

4-CPF

072 CPF Debt Interest Expenditures CPF Interest Expenditures beginning FY 97-98

User Input in 1SPI Application N

N c/s CP1,CP6

4-CPF

073 CPF Arbitrage Rebate Expenditures CPF Arbitrage Rebate Exp beginning FY 97-98

N c/s CP1,CP6

N N

c/s CP1,CP6 4-CPF

Calculated from user input in alpha file User Input in 1SPI Application Calculated from user input in alpha file User Input in 1SPI Application

N N

Calculated from user input in alpha file User Input in 1SPI Application

074 075 076 077 078 079 CPF Bond Issuance Expenditures

4-CPF

079 CPF Bond Issuance Expenditures

N c/sCP1,CP6

User Input in 1SPI Application N

Calculated from user input in alpha file

080 081 CPF Sales and Lease Exp until FY 97-98

4-CPF

N

User Input in 1SPI Application

082 083 084 085 086 087 088 089 090 091 CPF Total of Debt for CPF Summary

c/s CP1, CP6

N

Calculated from user input in alpha file

092 093 094 095 096 097 098 099

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Page 4

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

100 GF Override lock for Part III Opt 1-temporary

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Part III

101 GF Lock flag for the F-196

Y Locked in alpha file

102 GF Cash (1) and Accrual (2) Districts

Cert

103 GF Number of Days school was conducted

Budget Cert.

Mode of Input

OSPI use only OSPI use only

N

User Input in 1SPI Application

Cert

N

User Input in 1SPI Application

Page 24

Y

C/S Total of Federal Resources

Page 24

Y

C/S Total of State Resources

109 GF Total Direct Exp on Part IV

Page 24

Y

C/S Total Direct Program Expenditure

110 GF Prog. 01 Basic Ed Federal Resources

Page 24

Y

User Input in 1SPI Application

111 GF Prog. 21 H/C Federal Resources

Page 24

Y

User Input in 1SPI Application

112 GF Prog. 24 H/C Supp Federal Resources

Page 24

Y

User Input in 1SPI Application

113 GF Prog. 26 H/C Inst State Federal Resources

Page 24

Y

User Input in 1SPI Application

114 GF Prog. 27 H/C Deins Federal Resources

Page 24

Y

User Input in 1SPI Application

116 GF Prog. 29 H/C Other Cat Federal Resources

Page 24

Y

User Input in 1SPI Application

117 GF Prog. 31 Voc Basic State Federal Resources

Page 24

Y

User Input in 1SPI Application

118 GF Prog. 38 Voc Federal Federal Resources

Page 24

Y

User Input in 1SPI Application

119 GF Prog. 39 Other Voc Cat Federal Resources

Page 24

Y

User Input in 1SPI Application

120 GF Prog. 41 Skills Center Proj Federal Res

Page 24

Y

User Input in 1SPI Application

121 GF Prog. 45 Skills Center Federal Resources

Page 24

Y

User Input in 1SPI Application

122 GF Prog. 46 Skills Center Federal Resources

Page 24

Y

User Input in 1SPI Application

123 GF Prog. 49 Skills Center Other Federal Res

Page 24

Y

User Input in 1SPI Application

124 GF Prog. 51 Chapter 1 Federal Resources

Page 24

Y

User Input in 1SPI Application

125 GF Prog. 53 Migrant Federal Resources

Page 24

Y

User Input in 1SPI Application

126 GF Prog. 54 Student R&R Federal Resources

Page 24

Y

User Input in 1SPI Application

127 GF Prog. 55 Learn Asst. St. Federal Resources

Page 24

Y

User Input in 1SPI Application

128 GF Prog. 56 St Inst, Cntrs & Homes Fed Resources

Page 24

Y

User Input in 1SPI Application

129 GF Prog. 57 Inst N&D Federal Resources

Page 24

Y

User Input in 1SPI Application

130 GF Prog. 58 Special & Pilot State & Federal Resources Page 24

Y

User Input in 1SPI Application

131 GF Prog. 61 Head Start Federal Resources

Page 24

Y

User Input in 1SPI Application

133 GF Prog. 64 Bilingual Federal Resources

Page 24

Y

User Input in 1SPI Application

134 GF Prog. 65 Trsns. Bil. State Federal Resources

Page 24

Y

User Input in 1SPI Application

135 GF Prog. 67 Ind Ed JOM Federal Resources

Page 24

Y

User Input in 1SPI Application

136 GF Prog. 68 Ind Ed ED Fed Resources

Page 24

Y

User Input in 1SPI Application

137 GF Prog. 69 Compen Other Federal Resources

Page 24

Y

User Input in 1SPI Application

138 GF Prog. 71 Traffic Safety Ed Federal Resources

Page 24

Y

User Input in 1SPI Application

139 GF Prog. 73 Summer School Federal Resources

Page 24

Y

User Input in 1SPI Application

140 GF Prog. 74 Highly Capable Fed Resources

Page 24

Y

User Input in 1SPI Application

141 GF Prog. 75 Local Ed Prog Enh Fed Resources

Page 24

Y

User Input in 1SPI Application

142 GF Prog. 76 Targ. Asst.Federal Resources

Page 24

Y

User Input in 1SPI Application

143 GF Prog. 77 Math&Science Federal Resources

Page 24

Y

User Input in 1SPI Application

144 GF Prog. 78 Youth Train Federal Resources

Page 24

Y

User Input in 1SPI Application

145 GF Prog. 79 Instr Other Federal Resources

Page 24

Y

User Input in 1SPI Application

146 GF Prog. 81 Public Radio/TV Federal Resources

Page 24

Y

User Input in 1SPI Application

147 GF Prog. 83 Adult Ed Federal Resources

Page 24

Y

User Input in 1SPI Application

148 GF Prog. 84 Adult Bas Ed Federal Resources

Page 24

Y

User Input in 1SPI Application

149 GF Prog. 85 Adult Job Train Fed Resources

Page 24

Y

User Input in 1SPI Application

150 GF Prog. 86 Comm Schools Federal Resources

Page 24

Y

User Input in 1SPI Application

151 GF Prog. 88 Day Care Federal Resources

Page 24

Y

User Input in 1SPI Application

152 GF Prog. 89 Othr Comm Serv Federal Resources

Page 24

Y

User Input in 1SPI Application

153 GF Prog. 98 Food Services Federal Resources

Page 24

Y

User Input in 1SPI Application

154 GF Prog. 99 Pupil X-port Federal Resources

Page 24

Y

User Input in 1SPI Application

Page 17—A

Y

User Input in 1SPI Application

104 105 GF Total Federal Resources on Part IV 106 107 GF Total State Resources on Part IV 108

115

132

155 GF Better Schools—Professional Development 156

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 5

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

157 158 159 160 161 162 163 GF Total Local Resources on Part IV

Page 24

Y

C/S Total of Local Resources

176 GF Teacher Assistance Benefits

Page 17—B

Y

User Input in 1SPI Application

177 GF E–rate amount

Page 17—A

Y

User Input in 1SPI Application

178 GF Fire district payment

Page 17—B

Y

User Input in 1SPI Application

179 GF Prog. 75 Elem Interv/Prev Services

Page 17—B

Y

User Input in 1SPI Application

180 GF Prog. 75 Class Size Reduction

Page 17—B

Y

User Input in 1SPI Application

181 GF Prog. 75 Early Childhood Ed

Page 17—B

Y

User Input in 1SPI Application

182 GF Prog. 75 Student at–Risk

Page 17—B

Y

User Input in 1SPI Application

183 GF Prog. 75 Staff Devel & Inserv

Page 17—B

Y

User Input in 1SPI Application

184 GF Prog. 75 Std Log/Analy Skill Devel

Page 17—B

Y

User Input in 1SPI Application

185 GF Prog. 75 Highly Capable

Page 17—B

Y

User Input in 1SPI Application

186 GF Prog. 75 Std Community Services

Page 17—B

Y

User Input in 1SPI Application

187 GF Prog. 75 Senior Citizen Volunteer

Page 17—B

Y

User Input in 1SPI Application

188 GF Prog. 75 Other Enhancements

Page 17—B

Y

User Input in 1SPI Application

189 GF Traffic Safety total completing

Page 17—B

Y

User Input in 1SPI Application

190 GF Traffic Safety total low–income

Page 17—B

Y

User Input in 1SPI Application

191 GF Traffic Safety fee not low–income

Page 17—B

Y

User Input in 1SPI Application

192 GF Traffic Safety fee low–income

Page 17—B

Y

User Input in 1SPI Application

193 GF Traffic Safety low–income tution

Page 17—B

Y

User Input in 1SPI Application

194 GF Teacher Assistance Stipends

Page 17—B

Y

User Input in 1SPI Application

195 GF Teacher Assistance Training

Page 17—B

Y

User Input in 1SPI Application

196 GF Teacher Assistance Travel to Trng

Page 17—B

Y

User Input in 1SPI Application

197 GF Teacher Assistance Sub reimbursement

Page 17—B

Y

User Input in 1SPI Application

199 GF Nonhigh payment

Page 17—A

Y

User Input in 1SPI Application

200 GF Program 21 Coop payment

Page 17—A

Y

User Input in 1SPI Application

201 GF Program 31 Coop payment

Page 17—A

Y

User Input in 1SPI Application

202 GF $$$ Charged to Prog. 97 Activity 61-68

Page 17—A

Y

User Input in 1SPI Application

203 GF 99-52-7 Contractor Payment

Page 17—A

Y

User Input in 1SPI Application

204 GF Prog. 01 Basic Ed. Local Resources

Page 24

Y

User Input in 1SPI Application

205 GF Prog. 21 H/C Local Resources

Page 24

Y

User Input in 1SPI Application

206 GF Prog. 24 H/C Local Resources

Page 24

Y

User Input in 1SPI Application

207 GF Prog. 26 H/C Inst Local Resources

Page 24

Y

User Input in 1SPI Application

208 GF Prog. 27 H/C Deins Local Resources

Page 24

Y

User Input in 1SPI Application

209 GF Classroom teachers Supplies & Materials

Page 17

Y

User Input in 1SPI Application

210 GF Prog. 29 H/C Othr Cat Local Resources

Page 24

Y

User Input in 1SPI Application

211 GF Prog. 31 Voc Basic St. Local Resources

Page 24

Y

User Input in 1SPI Application

212 GF Prog. 38 Voc Federal Local Resources

Page 24

Y

User Input in 1SPI Application

213 GF Prog. 39 Othr Voc Cat Local Resources

Page 24

Y

User Input in 1SPI Application

214 GF Prog. 41 Skills Cntr Proj Local Resources

Page 24

Y

User Input in 1SPI Application

215 GF Prog. 45 Skills Cntr Local Resources

Page 24

Y

User Input in 1SPI Application

216 GF Prog. 46 Skills Cntr Fed Local Resources

Page 24

Y

User Input in 1SPI Application

217 GF Prog. 49 Skills Ctr Othr Local Resources

Page 24

Y

User Input in 1SPI Application

218 GF Prog. 51 Chapter 1 Local Resources

Page 24

Y

User Input in 1SPI Application

219 GF Prog. 53 Migrant Fed Local Resources

Page 24

Y

User Input in 1SPI Application

220 GF Prog. 54 Student R&R Local Resources

Page 24

Y

User Input in 1SPI Application

221 GF Prog. 55 Learn Asst. St. Local Resources

Page 24

Y

User Input in 1SPI Application

222 GF Prog. 56 St Inst, Cntrs & Homes Loc Resources

Page 24

Y

User Input in 1SPI Application

223 GF Prog. 57 Inst N&D Fed Local Resources

Page 24

Y

User Input in 1SPI Application

224 GF Prog. 58 Special & Pilot Local Resources

Page 24

Y

User Input in 1SPI Application

164

*********** 164 through 175 blank **********

198

Effective Date 9/1/00

Supersedes 9/1/99

Form

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Page 6

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

225 GF Prog. 61 Head Strt Fed Local Resources

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

Page 24

Y

User Input in 1SPI Application

227 GF Prog. 64 Bilingual Fed Local Resources

Page 24

Y

User Input in 1SPI Application

228 GF Prog. 65 Trsns. Bil. St. Local Resources

Page 24

Y

User Input in 1SPI Application

229 GF Prog. 67 Ind Ed JOM Local Resources

Page 24

Y

User Input in 1SPI Application

230 GF Prog. 68 Ind Ed ED Local Resources

Page 24

Y

User Input in 1SPI Application

231 GF Prog. 69 Compen Othr Local Resources

Page 24

Y

User Input in 1SPI Application

232 GF Prog. 71 Traffic Safety Ed Local Resources

Page 24

Y

User Input in 1SPI Application

233 GF Prog. 73 Summer Sch Local Resources

Page 24

Y

User Input in 1SPI Application

234 GF Prog. 74 Highly Capable Local Resources

Page 24

Y

User Input in 1SPI Application

235 GF Prog. 75 Local Ed Prog Local Resources

Page 24

Y

User Input in 1SPI Application

236 GF Prog. 76 Targ. Asst Local Resources

Page 24

Y

User Input in 1SPI Application

237 GF Prog. 77 Math & Science Local Resources

Page 24

Y

User Input in 1SPI Application

238 GF Prog. 78 Youth Train Local Resources

Page 24

Y

User Input in 1SPI Application

239 GF Prog. 79 Instr Other Local Resources

Page 24

Y

User Input in 1SPI Application

240 GF Prog. 81 Public Radio/TV Local Resources

Page 24

Y

User Input in 1SPI Application

241 GF Prog. 83 Adult Ed Local Resources

Page 24

Y

User Input in 1SPI Application

242 GF Prog. 84 Adult Bas Ed Local Resources

Page 24

Y

User Input in 1SPI Application

243 GF Prog. 85 Adult Job Trn Local Resources

Page 24

Y

User Input in 1SPI Application

244 GF Prog. 86 Comm Schools Local Resources

Page 24

Y

User Input in 1SPI Application

245 GF Prog. 88 Day Care Local Resources

Page 24

Y

User Input in 1SPI Application

246 GF Prog. 89 Othr Comm Scvs Local Resources

Page 24

Y

User Input in 1SPI Application

247 GF Prog. 98 Food Services Local Resources

Page 24

Y

User Input in 1SPI Application

248 GF Prog. 99 Pupil X-port Local Resources

Page 24

Y

User Input in 1SPI Application

249 GF Prog. 01 Basic Ed. State Resources

Page 24

Y

User Input in 1SPI Application

250 GF Prog. 21 H/C State Resources

Page 24

Y

User Input in 1SPI Application

251 GF Prog. 24 H/C Supp State Resources

Page 24

Y

User Input in 1SPI Application

252 GF Prog. 26 H/C Inst St State Resources

Page 24

Y

User Input in 1SPI Application

253 GF Prog. 27 H/C Deins Fed State Resources

Page 24

Y

User Input in 1SPI Application

255 GF Prog. 29 H/C Othr Cat State Resources

Page 24

Y

User Input in 1SPI Application

256 GF Prog. 31 Voc Basic State Resources

Page 24

Y

User Input in 1SPI Application

257 GF Prog. 38 Voc Federal State Resources

Page 24

Y

User Input in 1SPI Application

258 GF Prog. 39 Othr Voc Cat State Resources

Page 24

Y

User Input in 1SPI Application

259 GF Prog. 41 Skills Cntr Proj State Resources

Page 24

Y

User Input in 1SPI Application

260 GF Prog. 45 Skills Cntr State Resources

Page 24

Y

User Input in 1SPI Application

261 GF Prog. 46 Skills Cntr Fed State Resources

Page 24

Y

User Input in 1SPI Application

262 GF Prog. 49 Skills Ctr Othr State Resources

Page 24

Y

User Input in 1SPI Application

263 GF Prog. 51 Chapter 1 State Resources

Page 24

Y

User Input in 1SPI Application

264 GF Prog. 53 Migrant Fed State Resources

Page 24

Y

226

254

264 GF Beg Fund Bal Unrsr'd Desg for Contingencies 265 GF Prog. 54 Student R&R State Resources

GF3 Page 24

User Input in 1SPI Application N

Y

Extracted from Budget Application User Input in 1SPI Application

GF Beg Fund Bal Reserved Debt Service

GF3

N

TVF Beg Fund Bal Reserved Debt Service

TVF2

N

Extracted from Budget Application

CPF Beg Fund Bal Reserved Debt Service

CP2

N

Extracted from Budget Application

N

Extracted from Budget Application

DS1 Beg Fund Bal Reserved Debt Service 266 GF Prog. 55 Learn Asst. St. State Resource

DS1 Page 24

Y

Extracted from Budget Application

User Input in 1SPI Application

GF Beg Fund Bal Rser'd for Inventory/Prepaids

GF3

N

Extracted from Budget Application

ASB Beg Fund Bal Rser'd for Inventory/Prepaids

ASB1

N

Extracted from Budget Application

267 GF Prog. 56 St Inst, Cntr & Homes State Resource

Page 24

Y

User Input in 1SPI Application

GF Beg Fund Bal Reserved Uninsured Risks

GF3

N

TVF Beg Fund Bal Reserved Uninsured Risks

TVF2

N

Extracted from Budget Application

CPF Beg Fund Bal Reserved Uninsured Risks

CP2

N

Extracted from Budget Application

N

Extracted from Budget Application

ASB Beg Fund Bal Reserved Uninsured Risks 268 GF Prog. 57 Inst N&D Fed State Resource

ASB1 Page 24

Y

Extracted from Budget Application

User Input in 1SPI Application

GF Beg Fund Bal Unrsr'd Desg for Other Items

GF3

N

Extracted from Budget Application

CPF Beg Fund Bal Unrsr'd Desg for Other Items

CP2

N

Extracted from Budget Application

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 7

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

ASB Beg Fund Bal Unrsr'd Desg for Other Items 269 GF Prog. 58 Special & Pilot State Resource

RETAINED F-195 F-196 F-200 Y/N Y/N

ASB1 Page 24

N Y

Mode of Input

Extracted from Budget Application User Input in 1SPI Application

GF Beg Fund Bal Unrsr'd Undesignated

GF3

N

GF Beg Fund Bal Unrsr'd Undesignated

TFV2

N

Extracted from Budget Application

TVF Beg Fund Bal Unrsr'd Undesignated

CP2

N

Extracted from Budget Application

CPF Beg Fund Bal Unrsr'd Undesignated

ASB1

N

Extracted from Budget Application

ASB Beg Fund Bal Unrsr'd Undesignated

DS1

N

Extracted from Budget Application

270 DSF Prog. 61 Head Strt Fed State Resource

Extracted from Budget Application

Page 24

Y

User Input in 1SPI Application

272 GF Prog. 64 Bilingual Fed State Resource

Page 24

Y

User Input in 1SPI Application

273 GF Prog. 65 Trsns. Bil. St. State Resource

Page 24

Y

User Input in 1SPI Application

274 GF Prog. 67 Ind Ed JOM State Resource

Page 24

Y

User Input in 1SPI Application

275 GF Total Beginning Fund Balance

GF4

Y

User Input in 1SPI Application

TVF Total Beginning Fund Balance

TVF4

Y

User Input in 1SPI Application

CPF Total Beginning Fund Balance

CPF4

Y

User Input in 1SPI Application

271

DSF Total Beginning Fund Balance

DSF4

Y

User Input in 1SPI Application

ASB Total Beginning Fund Balance

ASB4

Y

User Input in 1SPI Application

TRS Total Beginning Fund Balance

EFT4

Y

User Input in 1SPI Application

TRS Total Beginning Fund Balance

NEFT4

Y

User Input in 1SPI Application

GF Total Beginning Fund Balance

c/s GF3

N

TVF Total Beginning Fund Balance

c/s TV2

N

3219+2659+3169+2679+2699

CPF Total Beginning Fund Balance

c/s CP2

N

3212+2652+3162+2672+2762+2772+2782+2792+5162+2682+2692

DSF Total Beginning Fund Balance

c/s DS1

N

3213+2653+3163+2693

ASB Total Beginning Fund Balance

c/s ASB1

N

3214+2664+2674+2684+2694

N

Extracted from Budget Application

N

Extracted from Budget Application

N

Extracted from Budget Application

N

Extracted from Budget Application

276 GF Prog. 68 Ind Ed ED State Resources

Page 24

CPF Beg Fund Bal Reser'd of Bond Proceeds 277 GF Prog. 69 Compen Othr State Resources

CP2 Page 24

CPF Beg Fund Bal Reser'd of Levy Proceeds 278 GF Prog. 71 Traffic Safety Ed State Resources

Page 24

User Input in 1SPI Application

Y CP2

Page 24

CPF Beg Fund Bal Reser'd of Federal Proceeds

User Input in 1SPI Application

Y CP2

CPF Beg Fund Bal Reser'd of State Proceeds 279 GF Prog. 73 Summer Sch State Resource

Y

User Input in 1SPI Application

Y CP2

3211+2651+3161+2661+2671+2681+2641+2691

User Input in 1SPI Application

280 GF Prog. 74 Highly Capable State Resources

Page 24

Y

User Input in 1SPI Application

281 GF Prog. 75 Local Ed Prog Enh State Resources

Page 24

Y

User Input in 1SPI Application

282 GF Prog. 76 Targ. Asst.Fed State Resources

Page 24

Y

User Input in 1SPI Application

283 GF Prog. 77 Math & Science State Resources

Page 24

Y

User Input in 1SPI Application

284 GF Prog. 78 Youth Train State Resources

Page 24

Y

User Input in 1SPI Application

285 GF Prog. 79 Instr Other State Resources

Page 24

Y

User Input in 1SPI Application

286 GF Prog. 81 Public Radio/TV State Resources

Page 24

Y

User Input in 1SPI Application

287 GF Prog. 83 Adult Ed State Resource

Page 24

Y

User Input in 1SPI Application

288 GF Prog. 84 Adult Bas Ed State Resources

Page 24

Y

User Input in 1SPI Application

289 GF Prog. 85 Adult Job Trn State Resources

Page 24

Y

User Input in 1SPI Application

290 GF Prog. 86 Comm Schools State Resources

Page 24

Y

User Input in 1SPI Application

291 GF Prog. 88 Day Care State Resources

Page 24

Y

User Input in 1SPI Application

292 GF Prog. 89 Othr Comm Scvs State Resources

Page 24

Y

User Input in 1SPI Application

293 GF Prog. 98 Food Services State Resources

Page 24

Y

User Input in 1SPI Application

294 GF Prog. 99 Pupil X-port State Resources

Page 24

Y

User Input in 1SPI Application

295 GF Revenue Worksheet Page

c/s GF 15

N

6031-3251*4191

TVF Revenue Worksheet Page

c/s TVF4

N

6009-3259*4199

DSF Revenue Worksheet Page

c/s DS4

N

6033-3253*4193

CPF Revenue Worksheet Page

c/s CP5

N

6002-3252*4192

296 297 298 299

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 8

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

300 GF Running Start Enrollment

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

301 GF Kindergarten FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

302 GF Grade 1 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

303 GF Grade 2 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

304 GF Grade 3 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

305 GF Grade 4 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

306 GF Grade 5 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

307 GF Grade 6 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

308 GF Grade 7 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

309 GF Grade 8 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

310 GF Grade 9 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

311 GF Grade 10 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

312 GF Grade 11 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

313 GF Grade 12 FTE

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

314 GF Total K-12

GF1-2,4 c/s GF1-index 5

Y

3271 + 3001

315 GF Preschool Special Education

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

316 GF Reserved for Arbitrage Rebate

GF3

N

Extracted from Budget Application

TVF Reserved for Arbitrage Rebate

TVF2

N

Extracted from Budget Application

CPF Reserved for Arbitrage Rebate

CP2

N

Extracted from Budget Application

DS1

N

Extracted from Budget Application

317 GF General Fund FTE CERT Employees

DSF Reserved for Arbitrage Rebate GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

318 GF General Fund FTE CLASS Employees

GF1-2,4

GF1-index 5

Y

User Input in 1SPI Application

319 GF Fall Excess Levy

GF15

Y

User Input in 1SPI Application

TVF Fall Excess Levy

TVF3

Y

User Input in 1SPI Application

CPF Fall Excess Levy

CP5

Y

User Input in 1SPI Application

DS4

Y

User Input in 1SPI Application

320 GF Fall $ Per 1000

DSF Fall Excess Levy

GF15

Y

User Input in 1SPI Application

TVF Fall $ Per 1000

TVF3

Y

User Input in 1SPI Application

CPF Fall $ Per 1000

CP5

Y

User Input in 1SPI Application

DSF Fall $ Per 1000

DS4

Y

User Input in 1SPI Application

321 GF GL810 Beginning Reserve for other Items

GF3

N

Extracted from Budget Application

TVF GL810 Beginning Reserve for other Items

TVF2

N

Extracted from Budget Application

CPF GL810 Beginning Reserve for other Items

CP2

N

Extracted from Budget Application

DSF GL810 Beginning Reserve for other Items

DS1

N

Extracted from Budget Application

ASB GL810 Beginning Reserve for other Items

ASB1

N

Extracted from Budget Application

322 GF Spring TAV

GF15

Y

User Input in 1SPI Application

TVF Spring TAV

TVF3

Y

User Input in 1SPI Application

CPF Spring TAV

CP5

Y

User Input in 1SPI Application

DS4

Y

User Input in 1SPI Application

323 GF Spring $ Per 1000

DSF Spring TAV

GF15

Y

User Input in 1SPI Application

TVF Spring $ Per 1000

TVF3

Y

User Input in 1SPI Application

CPF Spring $ Per 1000

CP5

Y

User Input in 1SPI Application User Input in 1SPI Application

DS4

Y

324 GF Fall Est Timber

DSF Spring $ Per 1000

c/s GF15

N

4151*3201

TVF Fall Est Timber

c/s TVF3

N

4159*3209

CPF Fall Est Timber

c/s CP5

N

4152*3202

DSF Fall Est Timber

c/s DS4

N

4153*3203

325 GF Spring Est Timber

c/s GF15

N

3221*3231

TVF Spring Est Timber

c/s TVF3

N

3229*3239

CPF Spring Est Timber

c/s CP5

N

3222*3232

DSF Spring Est Timber

c/s DS4

N

3223*3233

Y

3011+3021+3031+3041+3051+3061+3071+3081+3091+3101+

326 327 GF Subtotal K-12

GF1-2,4 c/s GF1-index 5

3111+3121+3131 328 329 330 331 332 GF Program 01 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

333 GF Program 21 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

334 GF Program 24 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

335 GF Program 26 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

336 GF Program 27 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

337

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 9

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

338 GF Program 29 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

339 GF Program 31 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

340 GF Program 38 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

341 GF Program 39 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

342 GF Program 45 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

343 GF Program 46 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

346 GF Program 49 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

347 GF Program 51 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

348 GF Program 53 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

349 GF Program 55 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

350 GF Program 56 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

351 GF Program 57 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

352 GF Program 58 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

353 GF Program 61 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

355 GF Program 64 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

356 GF Program 65 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

357 GF Program 67 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

358 GF Program 68 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

359 GF Program 69 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

360 GF Program 71 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

361 GF Program 73 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

362 GF Program 74 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

363 GF Program 76 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

364 GF Program 77 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

365 GF Program 78 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

366 GF Program 79 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

367 GF Program 81 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

369 GF Program 83 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

370 GF Program 84 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

371 GF Program 85 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

372 GF Program 86 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

373 GF Program 89 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

374 GF Program 98 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

375 GF Program 41 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

378 GF Program 99 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

379 GF Program 54 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

380 GF Program 75 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

381 GF Program 88 Total Direct Abatements

Page 19

Y

User Input in 1SPI Application

383 GF Federal Indirect Data—Prgm 97, Act 12

Page 18

Y

User Input in 1SPI Application

384 GF Federal Indirect Data—Prgm 97, Act 72

Page 18

Y

User Input in 1SPI Application

385 GF Federal Indirect Data—Prgm 97, Act 73

Page 18

Y

User Input in 1SPI Application

386 GF Federal Indirect Data—Prgm 97, Act 74

Page 18

Y

User Input in 1SPI Application

387 GF Federal Indirect Data—Prgm 97, Act 75

Page 18

Y

User Input in 1SPI Application

388 GF Prt 3 Sch 2 col 1 less sal in Prgms 83&84

Prt3

Y

Calculation for Prgm 94 Allocations

389 GF Prt 3 Sch 2 col 1 less sal in Prgms 73,83&84

Prt3

Y

344 345

354

368

376 377

382

390 391 392 GF Contracts pay-Current

Page 3

N

User Input in 1SPI Application

TVF Contracts pay-Current

Page 3

N

User Input in 1SPI Application

CPF Contracts pay-Current

Page 3

N

User Input in 1SPI Application

ASB Contracts pay-Current

Page 3

N

User Input in 1SPI Application

393 NA Contracts pay-Long Term GLTDAG

Page 3

Y

394 GF Ending Reserve for Other Items

Page 3

GF3

N

N

User Input in 1SPI Application

CPF Ending Reserve for Other Items

Page 3

CP2

N

N

User Input in 1SPI Application

TVF Ending Reserve for Other Items

Page 3

TVF2

N

N

User Input in 1SPI Application

DSF Ending Reserve for Other Items

Page 3

DS1

N

N

User Input in 1SPI Application

ASB Ending Reserve for Other Items

Page 3

ASB1

N

N

User Input in 1SPI Application

Effective Date 9/1/00

Supersedes 9/1/99

Form

User Input in 1SPI Application

Chapter APPDX

Section 4

Page 10

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

TRS Ending Reserve for Other Items

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

Page 3

Y

395 GF Ending Res for Debt Service until FY 97-98

Page 3

N

User Input in 1SPI Application User Input in 1SPI Application

CPF Ending Res for Debt Service until FY 97-98

Page 3

N

User Input in 1SPI Application

TVF Ending Res for Debt Service until FY 97-98

Page 3

N

User Input in 1SPI Application

DSF Ending Res for Debt Service until FY 97-98

Page 3

N

User Input in 1SPI Application

396 NA Amt. Available in DSF for GLTDG

Page 2

Y

User Input in 1SPI Application

397 NA Amt. Available in Other Funds - GLTDG

Page 2

Y

User Input in 1SPI Application

398 NA Amt. to be Prov for Debt Retire - GLTDG

Page 2

Y

User Input in 1SPI Application

399 GF Inventory - USDA Commodities

Page 2

N

User Input in 1SPI Application

400 GF Imprest Cash

Page 2

N

User Input in 1SPI Application

ASB Imprest Cash

Page 2

N

User Input in 1SPI Application

TRS Imprest Cash

Page 2

Y

User Input in 1SPI Application

CPF Imprest Cash

Page 2

N

User Input in 1SPI Application

401 GF Cash on Hand

Page 2

N

User Input in 1SPI Application

TVF Cash on Hand

Page 2

N

User Input in 1SPI Application

CPF Cash on Hand

Page 2

N

User Input in 1SPI Application

ASB Cash on Hand

Page 2

N

User Input in 1SPI Application

TRS Cash on Hand

Page 2

Y

User Input in 1SPI Application

DSF Cash on Hand

Page 2

N

User Input in 1SPI Application

402 GF Taxes Receivable

Page 2

N

User Input in 1SPI Application

TVF Taxes Receivable

Page 2

N

User Input in 1SPI Application

CPF Taxes Receivable

Page 2

N

User Input in 1SPI Application

DSF Taxes Receivable

Page 2

N

User Input in 1SPI Application

403 GF Due from Other Funds

Page 2

N

User Input in 1SPI Application

TVF Due from Other Funds

Page 2

N

User Input in 1SPI Application User Input in 1SPI Application

CPF Due from Other Funds

Page 2

N

ASB Due from Other Funds

Page 2

N

User Input in 1SPI Application

DSF Due from Other Funds

Page 2

N

User Input in 1SPI Application

TRS Due from Other Funds

User Input in 1SPI Application

Page 2

Y

404 GF Due from Other Governmental Units

Page 2

N

User Input in 1SPI Application

TVF Due from Other Governmental Units

Page 2

N

User Input in 1SPI Application

CPF Due from Other Governmental Units

Page 2

N

User Input in 1SPI Application

ASB Due from Other Governmental Units

Page 2

N

User Input in 1SPI Application

405 GF Accounts Receivable

Page 2

N

User Input in 1SPI Application

CPF Accounts Receivable

Page 2

N

User Input in 1SPI Application User Input in 1SPI Application

DSF Accounts Receivable

Page 2

N

ASB Accounts Receivable

Page 2

N

User Input in 1SPI Application

TVF Accounts Receivable

Page 2

N

User Input in 1SPI Application

TRS Accounts Receivable

Page 2

Y

User Input in 1SPI Application

406 GF Inventory-Supplies&Materials

Page 2

N

User Input in 1SPI Application

ASB Inventory-Supplies&Materials

Page 2

N

User Input in 1SPI Application

407 GF Prepaid Items

Page 2

N

User Input in 1SPI Application

ASB Prepaid Items

Page 2

N

User Input in 1SPI Application

TVF Prepaid Items

Page 2

N

User Input in 1SPI Application

CPF Prepaid Items

Page 2

N

User Input in 1SPI Application

409 NA Vacation Leave Payable GLTDAG

Page 3

Y

User Input in 1SPI Application

410 NA Sick Leave Payable GLTDAG

Page 3

Y

User Input in 1SPI Application

411 GF Accounts Payable

Page 3

N

User Input in 1SPI Application

TVF Accounts Payable

Page 3

N

User Input in 1SPI Application

408

CPF Accounts Payable

Page 3

N

User Input in 1SPI Application

ASB Accounts Payable

Page 3

N

User Input in 1SPI Application

TRS Accounts Payable

Page 3

Y

User Input in 1SPI Application

DSF Accounts Payable

Page 3

N

User Input in 1SPI Application

412 GF Accrued Salaries

Page 3

N

User Input in 1SPI Application

CPF Accrued Salaries

Page 3

N

User Input in 1SPI Application

413 GF Payroll Deductions &Taxes Payable

Page 3

N

User Input in 1SPI Application

CPF Payroll Deductions &Taxes Payable

Page 3

N

User Input in 1SPI Application

414 GF Deferred Compensation Payable

Page 3

N

User Input in 1SPI Application

CPF Deferred Compensation Payable

Page 3

N

User Input in 1SPI Application

415 GF Est. Unemployment Benefits Payable

Page 3

N

User Input in 1SPI Application

GF Fall TAV

GF15

Y

TVF Fall TAV

TVF3

Y

User Input in 1SPI Application

CPF Fall TAV

CPF5

Y

User Input in 1SPI Application

Effective Date 9/1/00

Supersedes 9/1/99

Form

User Input in 1SPI Application

Chapter APPDX

Section 4

Page 11

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

DSF Fall TAV

RETAINED F-195 F-196 F-200 Y/N Y/N

DSF4

Y

Mode of Input

User Input in 1SPI Application

416 GF Est. Ind. Insurance Benefits Payable

Page 3

N

User Input in 1SPI Application

417 NA IGFA from Levies in GFAAG

Page 3

Y

User Input in 1SPI Application

418 GF Due to Other Funds

Page 3

N

User Input in 1SPI Application

TVF Due to Other Funds

Page 3

N

User Input in 1SPI Application

CPF Due to Other Funds

Page 3

N

User Input in 1SPI Application

DSF Due to Other Funds

Page 3

N

User Input in 1SPI Application

ASB Due to Other Funds

Page 3

N

User Input in 1SPI Application

TRS Due to Other Funds

Page 3

Y

User Input in 1SPI Application

GF Fall % Collection

GF15

Y

TVF Fall % Collection

TVF3

Y

User Input in 1SPI Application

CPF Fall % Collection

CPF5

Y

User Input in 1SPI Application

Y

User Input in 1SPI Application

DSF Fall % Collection

DSF4

User Input in 1SPI Application

419 GF Deposits

Page 3

N

Y

User Input in 1SPI Application

CPF Deposits

Page 3

N

Y

User Input in 1SPI Application

ASB Deposits

Page 3

N

Y

User Input in 1SPI Application

GF Spring % Collection

GF15

Y

User Input in 1SPI Application

TVF Spring % Collection

TVF3

Y

User Input in 1SPI Application

CPF Spring % Collection

CPF5

Y

User Input in 1SPI Application

DSF Spring % Collection

DSF4

Y

User Input in 1SPI Application

420 GF Ending Reserve for Arbitrage Rebate

Page 3

GF3

N

N

User Input in 1SPI Application

TVF Ending Reserve for Arbitrage Rebate

Page 3

CP2

N

N

User Input in 1SPI Application

CPF Ending Reserve for Arbitrage Rebate

Page 3

TVF2

N

N

User Input in 1SPI Application

DSF Ending Reserve for Arbitrage Rebate

Page 3

DS1

N

N

User Input in 1SPI Application

421 CPF Ending Res of Bond Proceeds until FY 97-98

Page 3

N

User Input in 1SPI Application

TRS Op Rev-Charges for Ser begin FY 97-98

NETF(a)

Y

User Input in 1SPI Application

TRS Op Rev-Charges for Ser begin FY 97-98

ETF

Y

User Input in 1SPI Application

422 DSF Matured Bonds Payable

Page 3

N

User Input in 1SPI Application

423 CPF Ending Res of Levy Proceeds until FY 97-98

Page 3

N

User Input in 1SPI Application

TRS Operating Rev-Misc begin FY 97-98

NETF(a)

Y

User Input in 1SPI Application

TRS Operating Rev-Misc begin FY 97-98

ETF

Y

User Input in 1SPI Application

424 DSF Matured Bond Interest Payable

Page 3

N

User Input in 1SPI Application

425 NA Bonds Payable Long-Term in GLTDAG

Page 3

Y

User Input in 1SPI Application

426 CPF Ending Res of State Pro until 97-98

Page 3

N

User Input in 1SPI Application

TRS Operating Exp-Grants&Sub begin 97-98

NETF(a)

Y

User Input in 1SPI Application

TRS Operating Exp-Grants&Sub begin 97-98

ETF

Y

User Input in 1SPI Application

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 12

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

427 CPF Ending Reserve of Fed Pro until FY 97-98

Page 3

N

User Input in 1SPI Application

TRS Operating Exp-Supplies begin 97-98

NETF(a)

Y

User Input in 1SPI Application

TRS Operating Exp-Supplies begin 97-98

ETF

Y

User Input in 1SPI Application

428 GF Ending Reserve for Inventory

Page 3

GF3

N

N

User Input in 1SPI Application

ASB Ending Reserve for Inventory

Page 3

ASB1

N

N

User Input in 1SPI Application

429 GF Arbitrage Rebate Payable

Page 3

N

User Input in 1SPI Application

TVF Arbitrage Rebate Payable

Page 3

N

User Input in 1SPI Application

CPF Arbitrage Rebate Payable

Page 3

N

User Input in 1SPI Application

DSF Arbitrage Rebate Payable

Page 3

N

User Input in 1SPI Application

430 431 GF Ending Un'd, Undesignated Fund Balance

Page 3

N

User Input in 1SPI Application

TVF Ending Un'd, Undesignated Fund Balance

Page 3

N

User Input in 1SPI Application

CPF Ending Un'd, Undesignated Fund Balance

Page 3

N

User Input in 1SPI Application

DSF Ending Un'd, Undesignated Fund Balance

Page 3

N

User Input in 1SPI Application

ASB Ending Un'd, Undesignated Fund Balance

Page 3

N

User Input in 1SPI Application

TRS Ending Un'd, Undesignated Fund Balance

Page 3

Y

User Input in 1SPI Application

GF Ending Un'd, Undesignated Fund Balance

c/s GF3

N

4391-3941-4351-4201-4281-4361-4341

TVF Ending Un'd, Undesignated Fund Balance

c/s TVF2

N

4399-3949-4359-4209-4369

CPF Ending Un'd, Undesignated Fund Balance

c/s CPF2

N

4392-3942-4352-4202-4362-4582-4592-4602-4612-5172-4342

DSF Ending Un'd, Undesignated Fund Balance

c/s DS1

N

4393-3943-4353-4203

N

4394-3944-4284-4364-4344

ASB Ending Un'd, Undesignated Fund Balance

c/s ASB1

432 GF Deferred Revenue

Page 3

N

User Input in 1SPI Application

TVF Deferred Revenue

Page 3

N

User Input in 1SPI Application User Input in 1SPI Application

CPF Deferred Revenue

Page 3

N

ASB Deferred Revenue

Page 3

N

User Input in 1SPI Application

DSF Deferred Revenue

Page 3

N

User Input in 1SPI Application

433 GF Deferred RevenueTaxes Receivable

Page 3

N

User Input in 1SPI Application

TVF Deferred RevenueTaxes Receivable

Page 3

N

User Input in 1SPI Application

CPF Deferred RevenueTaxes Receivable

Page 3

N

User Input in 1SPI Application

DSF Deferred RevenueTaxes Receivable

Page 3

N

User Input in 1SPI Application

434 GF Ending Unre'd, Desginated for Other Items

Page 3

GF3

N

N

User Input in 1SPI Application

CPF Ending Unre'd, Desginated for Other Items

Page 3

CPF2

N

N

User Input in 1SPI Application

ASB Ending Unre'd, Desginated for Other Items

Page 3

ASB1

N

N

User Input in 1SPI Application

TRS Ending Unre'd, Desginated for Other Items

Page 3

Y

User Input in 1SPI Application

435 GF Ending Reserved for Debt Service

GF3

N

TVF Ending Reserved for Debt Service

TVF2

User Input in 1SPI Application

CPF Ending Reserved for Debt Service

CPF2

User Input in 1SPI Application

DSF Ending Reserved for Debt Service

DS1

User Input in 1SPI Application

User Input in 1SPI Application

GF Ending Res for Debt Service begin FY 97-98

Page 3

N

User Input in 1SPI Application

CPF Ending Res for Debt Service begin FY 97-98

Page 3

N

User Input in 1SPI Application

TVF Ending Res for Debt Service begin FY 97-98

Page 3

N

User Input in 1SPI Application

DSF Ending Res for Debt Service begin FY 97-98

Page 3

N

User Input in 1SPI Application

436 GF Ending Reserved for Uninsured Risks

Page 3

GF3

N

N

User Input in 1SPI Application

TVF Ending Reserved for Uninsured Risks

Page 3

TVF2

N

N

User Input in 1SPI Application

CPF Ending Reserved for Uninsured Risks

Page 3

CPF2

N

N

User Input in 1SPI Application

ASB Ending Reserved for Uninsured Risks

Page 3

ASB1

N

N

User Input in 1SPI Application

437 GF Unreserved, Designated for Contingencies

Page 3

GF3

N

N

User Input in 1SPI Application

438 TRS Contribution from Benefactor

Page 4

Y

User Input in 1SPI Application

TRS Contribution from Benefactor

Page 4

Y

User Input in 1SPI Application

439 GF Ending Fund Balance Aug 31

c/s Page 4

N

9621+9XXX1-5321-5331-2751 +/or - 5991+9711+9721

TVF Ending Fund Balance Aug 31

c/s Page 4

N

9629+9XXX9-5329+2759 +/or - 5999

CPF Ending Fund Balance Aug 31

c/s Page 4

N

9622+9XXX2-5322-5332+2752 +/or - 5992-9732-9742

DSF Ending Fund Balance Aug 31

c/s Page 4

N

9623+9XXX3-5323+2753

ASB Ending Fund Balance Aug 31

c/s Page 4

N

9624-5324+2754 +/or - 5994

TRS Ending Fund Balance Aug 31

c/s Page 4

Y

9628-5328+4668 +/or - 4678+2758 +/or - 5998+4388

TRS Ending Fund Balance Aug 31

c/s Page 4

Y

GF Ending Fund Balance Aug 31

Effective Date 9/1/00

Supersedes 9/1/99

c/s GF3

9627-5327+2757 +/or - 5997+4387 N

Form

5351+2751-9631

Chapter APPDX

Section 4

Page 13

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

TVF Ending Fund Balance Aug 31

c/s TFV2

N

5359+2759

CPF Ending Fund Balance Aug 31

c/s CP2

N

5352+2752-5862-5972

DSF Ending Fund Balance Aug 31

c/s DS1

N

5353-2753+9643-5343

ASB Ending Fund Balance Aug 31

c/s ASB1

N

5354+2754

440 GF Total Assets

c/s Page 2

N

4001+4011+4751-4761+4021+4031+4041+4051+5211+4491+

TVF Total Assets

c/s Page 2

N

4019+4759-4769+4029+4039+4049+4059+4499+4079+4799+4509

DSF Total Assets

c/s Page 2

N

4013+4753-4763+4773+4023+4033+4053+4493+4793+4503

4061+4781+3991+4071+4791+4501+4961+4971

ASB Total Assets

c/s Page 2

N

4004+4014+4754-4764+4034+4044+4054+4494+4064+4074+4794

CPF Total Assets

c/s Page 2

N

4002+4012+4752-4762+4022+4032+4042+4052+5212+4492+

TRS Total Assets

c/s Page 2

Y

441 GF Total Liabilities

c/s Page 3

N

TVF Total Liabilities

c/s Page 3

N

4119+3929+4459+5289+4189+5229+4299+4329+4339

CPF Total Liabilities

c/s Page 3

N

4112+3922+4122+4452+4682+4692+4132+5232+4142+4182+5222+4192+

DSF Total Liabilities

c/s Page 3

N

4113+4443+4453+5233+4183+5223+4223+4243+4293+4323+4333

ASB Total Liabilities

c/s Page 3

N

4114+3924+5234+4184+4194+4324

TRS Total Liabilities

c/s Page 3

Y

4117+4187

442 GF Total Fund Balance

c/s Page 3

N

3941+3951+4201+4281+4361+4341+4371+4311

TVF Total Fund Balance

c/s Page 3

N

3949+3959+4209+4369+4319

4072+4792+4502+4962 4007+4017+4757-4767+4037+4057+4497+4797+4507+4897+5107+ 5117+5137+4907+4917 4111+3921+4121+4451+4681+4691+4131+5281+4141+4151+4461+4181+5221+ 4191+4291+4321+4331

4292+4322+4332

CPF Total Fund Balance

c/s Page 3

N

3942+3952+4202+4362+4212+4232+4262+4272+5172+4342+4312

DSF Total Fund Balance

c/s Page 3

N

3943+3953+4203+4313

ASB Total Fund Balance

c/s Page 3

N

3944+4284+4364+4344+4314

TRS Total Fund Balance

c/s Page 3

Y

3947+4847+4347+4317

c/s Page 3

Y

3931+4091+4101+4251

page 3

N

User Input in 1SPI Application 3961+3971+3981

443 NA Total Liabilities in GLTDAG 444 DSF Accrued Interest Payable DSF

c/s Page 2

Y

445 GF Revenue Anticipation Notes Payable

GLTDGTotal Assets

Page 3

N

User Input in 1SPI Application

TVF Revenue Anticipation Notes Payable

Page 3

N

User Input in 1SPI Application

CPF Revenue Anticipation Notes Payable

Page 3

N

User Input in 1SPI Application

DSF Revenue Anticipation Notes Payable

Page 3

N

User Input in 1SPI Application

Page 3

N

User Input in 1SPI Application User Input in 1SPI Application

446 GF Est. Other Emp. Ins Benefits Payable 447 448 NA Total Fund Balance in GFAAG

Page 3

Y

449 GF Accrued Interest Receivable

Page 2

N

User Input in 1SPI Application

TVF Accrued Interest Receivable

Page 2

N

User Input in 1SPI Application

CPF Accrued Interest Receivable

Page 2

N

User Input in 1SPI Application

DSF Accrued Interest Receivable

Page 2

N

User Input in 1SPI Application

ASB Accrued Interest Receivable

Page 2

N

User Input in 1SPI Application

TRS Accrued Interest Receivable

Page 2

Y

User Input in 1SPI Application

450 GF Investments

Page 2

N

User Input in 1SPI Application

TVF Investments

Page 2

N

User Input in 1SPI Application

CPF Investments

Page 2

N

User Input in 1SPI Application

DSF Investments

Page 2

N

User Input in 1SPI Application

TRS Investments

Page 2

Y

User Input in 1SPI Application

Pg 4 ETF

Y

User Input in 1SPI Application

452 NA IGFA from Gen Obligations Bonds GFAAG

Page 3

Y

User Input in 1SPI Application

453 NA IGFA from Federal Grants GFAAG

Page 3

Y

User Input in 1SPI Application

454 NA IGFA from State Grants in GFAAG

Page 3

Y

User Input in 1SPI Application

455 NA IGFA from Apport. & Local Rev-GFAAG

Page 3

Y

User Input in 1SPI Application

456 NA IGFA from Gifts, Don & Other-GFAAG

Page 3

Y

User Input in 1SPI Application

457 NA Unclass.IGFA prior to date EST GFAAG

Page 3

Y

User Input in 1SPI Application

458 TRS Op Rev-Charges for Ser until FY 97-98

NETF(a)

Y

User Input in 1SPI Application

ETF

Y

User Input in 1SPI Application

451 TRS Donations ETF, NETF

TRS Op Rev-Charges for Ser until FY 97-98

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 14

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

CPF Ending Reserve of Bond Proceeds CPF Ending Res of Bond Pro begin FY 97-98 459 TRS Operating Rev-Misc until FY 97-98 TRS Operating Rev-Misc until FY 97-98

CP2

CPF Ending Res of Levy Pro begin FY 97-98 TRS Operating Exp-Grants&Sub until 97-98 CPF Ending Res of State Pro begin 97-98 TRS Operating Exp-Supplies until 97-98

User Input in 1SPI Application

NETF(a)

Y

User Input in 1SPI Application

ETF

Y CP2

User Input in 1SPI Application N

User Input in 1SPI Application

Page 3

N

User Input in 1SPI Application

NETF(a)

Y

User Input in 1SPI Application

ETF

Y CP2

User Input in 1SPI Application N

User Input in 1SPI Application

Page 3

N

User Input in 1SPI Application

NETF(a)

Y

User Input in 1SPI Application

ETF

Y

CPF Ending Reserve of Federal Proceeds CPF Ending Reserve of Fed Pro begin FY 97-98

User Input in 1SPI Application

N

CPF Ending Reserve of State Proceeds 461 TRS Operating Exp-Supplies until 97-98

N

Mode of Input

Page 3

CPF Ending Reserve of Levy Proceeds 460 TRS Operating Exp-Grants&Sub until 97-98

RETAINED F-195 F-196 F-200 Y/N Y/N

CP2

User Input in 1SPI Application N

User Input in 1SPI Application

Page 3

N

User Input in 1SPI Application

NETF(a)

Y

User Input in 1SPI Application

ETF

Y

User Input in 1SPI Application

NETF(a)

Y

User Input in 1SPI Application

ETF

Y

User Input in 1SPI Application

NETF(a)

Y

User Input in 1SPI Application

ETF

Y

User Input in 1SPI Application

NETF(a)

Y

User Input in 1SPI Application

ETF

Y

User Input in 1SPI Application

NETF(a)

Y

User Input in 1SPI Application

ETF

Y

User Input in 1SPI Application

467 TRS Nonoperating Rev-Other Rev (Exp)

NETF(a)

Y

User Input in 1SPI Application

468 GF Vacation Leave Payable

Page 3

N

User Input in 1SPI Application

CPF Vacation Leave Payable

Page 3

N

User Input in 1SPI Application

462 TRS Operating Expenses-Services TRS Operating Expenses-Services 463 TRS Operating Expenses-Travel TRS Operating Expenses-Travel 464 TRS Operating Expenses-Miscellaneous TRS Operating Expenses-Miscellaneous 465 TRS Operating Expenses-Depreciation TRS Operating Expenses-Depreciation 466 TRS Nonoperating Rev-Interest Revenue TRS Nonoperating Rev-Interest Revenue

469 GF Sick Leave Payable

Page 3

N

User Input in 1SPI Application

CPF Sick Leave Payable

Page 3

N

User Input in 1SPI Application

470 TRS Cash Grants & Subsidies

NETF(b)

Y

User Input in 1SPI Application

471 TRS Cash Payment to Suppliers

NETF(b)

Y

User Input in 1SPI Application

472 TRS Cash Payments to Employees

NETF(b)

Y

User Input in 1SPI Application

473 TRS Miscellaneous Receipts & Payments

NETF(b)

Y

User Input in 1SPI Application

474 TRS Cash Received From Grants

NETF(b)

Y

User Input in 1SPI Application

475 GF Cash on Deposit with County Treasurer

Page 2

N

User Input in 1SPI Application

TVF Cash on Deposit with County Treasurer

Page 2

N

User Input in 1SPI Application

CPF Cash on Deposit with County Treasurer

Page 2

N

User Input in 1SPI Application

DSF Cash on Deposit with County Treasurer

Page 2

N

User Input in 1SPI Application

ASB Cash on Deposit with County Treasurer

Page 2

N

User Input in 1SPI Application

TRS Cash on Deposit with County Treasurer

Page 2

Y

User Input in 1SPI Application

476 GF Warrants Outstanding

Page 2

N

User Input in 1SPI Application

TVF Warrants Outstanding

Page 2

N

User Input in 1SPI Application

CPF Warrants Outstanding

Page 2

N

User Input in 1SPI Application

DSF Warrants Outstanding

Page 2

N

User Input in 1SPI Application

ASB Warrants Outstanding

Page 2

N

User Input in 1SPI Application

TRS Warrants Outstanding

Page 2

Y

User Input in 1SPI Application

Page 2

N

User Input in 1SPI Application

NETF(b)

Y

User Input in 1SPI Application

478 GF Inventory-Lunchrooms

Page 2

N

User Input in 1SPI Application

479 GF Investments

Page 2

N

User Input in 1SPI Application

TVF Investments

Page 2

N

User Input in 1SPI Application

477 DSF Cash with Fiscal Agent TRS Purchase and Contruction of Cap Assets

CPF Investments

Page 2

N

User Input in 1SPI Application

DSF Investments

Page 2

N

User Input in 1SPI Application

ASB Investments

Page 2

N

User Input in 1SPI Application

TRS Investments

Page 2

Y

User Input in 1SPI Application

480 ASB General Student Body Revenues

Pg 4 ASB

ASB1

N

N

User Input in 1SPI Application

481 ASB Athletics Revenues

Pg 4 ASB

ASB1

N

N

User Input in 1SPI Application

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 15

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

482 ASB Classes Revenues

Pg 4 ASB

ASB1

N

N

User Input in 1SPI Application

483 ASB Clubs Revenues

Pg 4 ASB

ASB1

N

N

User Input in 1SPI Application

484 TRS Reserved for Trust Principal

Page 3

Y

User Input in 1SPI Application

485 ASB General Student Body Expenditures

Pg 4 ASB

ASB1

N

N

User Input in 1SPI Application

486 ASB Athletics Expenditures

Pg 4 ASB

ASB1

N

N

User Input in 1SPI Application

487 ASB Classes Expenditures

Pg 4 ASB

ASB1

N

N

User Input in 1SPI Application

488 ASB Clubs Expenditures

Pg 4 ASB

ASB1

N

N

User Input in 1SPI Application

489 TRS Other Assets

Page 2

Y

User Input in 1SPI Application

490 TRS Accumulated Depreciation

Page 2

Y

User Input in 1SPI Application

491 TRS Accumulated Deprceiation

Page 2

Y

User Input in 1SPI Application

492 TRS Proceeds from Sales of Capital Assets

NETF(b)

Y

User Input in 1SPI Application

493 TRS Capital Grants Received

NETF(b)

Y

493 ASB Private Monies ASB 494 TRS Proceeds from Sales of Investments

Pg 4-ASB

ASB1

NETF(b)

N

User Input in 1SPI Application N

Y ASB1

N

User Input in 1SPI Application User Input in 1SPI Application

ASB Private Monies ASB

Pg 4-ASB

N

495 TRS Purchase of Investments

NETF(b)

Y

User Input in 1SPI Application

496 GF Investments-Deferred Compensation

Page 2

N

User Input in 1SPI Application

CPF Investments-Deferred Compensation

Page 2

N

User Input in 1SPI Application

497 GF Self-Insurance Security Deposits

Page 2

N

User Input in 1SPI Application

498 TRS Interest & Dividends on Investments

NETF(b)

Y

User Input in 1SPI Application

499 TRS Cash & Cash Equivalents at Begin of Year

NETF(b)

Y

User Input in 1SPI Application

User Input in 1SPI Application

500 GF Debit Transfer

c/s Page 14

c/s GF10

N

N

Mask xxxx0

501 GF Credit Transfer

c/s Page 14

c/s GF10

N

N

Mask xxxx1

502 GF Salaries - Certificated Employees

c/s Page 14

c/s GF10

N

N

Mask xxxx2

503 GF Salaries - Classified Employees

c/s Page 14

c/s GF10

N

N

Mask xxxx3

504 GF Employee Benefits & Payroll Taxes

c/s Page 14

c/s GF10

N

N

Mask xxxx4

c/s Page 14

c/s GF10

N

N

Mask xxxx5

507 GF Purchased Services

c/s Page 14

c/s GF10

N

N

Mask xxxx7

508 GF Travel

c/s Page 14

c/s GF10

N

N

Mask xxxx8

509 GF Capital Outlay

c/s Page 14

c/s GF10

N

N

Mask xxxx9

505 GF Instructional Resources and Noncapitalized Items 506

510 TRS Fixed Assests, Land

Page 2

Y

User Input in 1SPI Application

NA Land in GFAAG

Page 2

Y

User Input in 1SPI Application

511 TRS Fixed Assests, Buildings

Page 2

Y

User Input in 1SPI Application

NA Buildings in GFAAG

Page 2

Y

User Input in 1SPI Application

512 NA Transporation in GFAAG

Page 2

Y

User Input in 1SPI Application

513 TRS Fixed Assests, Equipment

Page 2

Y

User Input in 1SPI Application

NA Equipment in GFAAG

Page 2

Y

User Input in 1SPI Application

Page 2

Y

User Input in 1SPI Application

c/s Page 2

N

514 NA Construction in Progress in GFAAG 515 NA Total Assets GFAAG 516 CPF Beginning Reserve of Other Proceeds

CP2

517 CPF Ending Reserve of Other Proceeds CPF

Page 3

518 TRS Cash & Cash Equivalents at End of Year

NETF(b)

CP2

N Y

5101+5111+5121+5131+5141 N

Extracted from Budget Application

N

Extracted from Budget Application User Input in 1SPI Application

519 520 521 GF Interfund Loans Receivable

Page 2

N

User Input in 1SPI Application

CPF Interfund Loans Receivable

Page 2

N

User Input in 1SPI Application

522 GF Interfund Loans Payable

Page 3

N

User Input in 1SPI Application

TVF Interfund Loans Payable

Page 3

N

User Input in 1SPI Application

CPF Interfund Loans Payable

Page 3

N

User Input in 1SPI Application

DSF Interfund Loans Payable

Page 3

N

User Input in 1SPI Application

523 GF Due To Other Governmental Units

Page 3

N

User Input in 1SPI Application

TVF Due To Other Governmental Units

Page 3

N

User Input in 1SPI Application

CPF Due To Other Governmental Units

Page 3

N

User Input in 1SPI Application

ASB Due To Other Governmental Units

Page 3

N

User Input in 1SPI Application

NETF(c)

Y

User Input in 1SPI Application

524 TRS Increase (Decrease) in Accounts Rec

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 16

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

525 TRS Increase (Decrease) in Accounts Payable

NETF(c)

Y

User Input in 1SPI Application

526 TRS Increase (Decrease) in Other Assets

NETF(c)

Y

User Input in 1SPI Application

527 TRS Net Cash Provided by Operating Acts

NETF(c)

Y

9628-5328+4658+5248+5258+5268

528 TRS Cash Receipts for Services

NETF(b)

Y

User Input in 1SPI Application

529 TRS Cash Receipts for Donations

NETF(b)

Y

User Input in 1SPI Application

530 TRS Miscellaneous Cash Payments

NETF(b)

Y

User Input in 1SPI Application

531 TRS Cash Contribution, Benefactors

NETF(b)

Y

User Input in 1SPI Application

532 GF Total Expenditures

Cert, Page 4

c/s GF2/8c

N

N

Mask from Program Matrices

TVF Total Expenditures

Cert, Page 4

c/s TVF2

N

N

7539+7549+7509+7519+7499+7529+7559

CPF Total Expenditures

Cert, Page 5

c/s CP1/6

N

N

0112+0312+0512+0712+0812+0792+0612+0622+0632

DSF Total Expenditures

Cert, Page 5

c/s DS1

N

N

5373+5523+5403+5433+5413+5553

ASB Total Expenditures

Cert, Page 5

c/s ASB1

N

N

4854+4864+4874+4884+4944

TRS Total Expenditures

Cert, Page 5

N

TRS Total Expenditures

Cert, Page 5

Y

533 GF Operating Transfer Out

Cert, Page 4

GF2

N

N

User Input in 1SPI Application

TVF Operating Transfer Out

Cert, Page 4

TVF2

N

N

User Input in 1SPI Application

DSF Operating Transfer Out

Cert, Page 5

DS1

N

N

User Input in 1SPI Application

CPF Operating Transfer Out

Cert, Page 5

CP1

N

N

User Input in 1SPI Application

534 DSF Residual Equity Transfer to General Fund DSF Res Eq Trans to GF beg 97-98

DS1 Pg 4-DSF

4608+4618+4628+4638+4648+4658 4607+4617+4627+4637+4647

N N

User Input in 1SPI Application User Input in 1SPI Application

535 GF Excess of Rev/Other Fin Over (Under) Exp

Cert, Page 4

c/s GF2

N

N

9621-5321-5331

TVF Excess of Rev/Other Fin Over (Under) Exp

Cert, Page 4

c/s TVF2

N

N

9629-5329-5339

CPF Excess of Rev/Other Fin Over (Under) Exp

Cert, Page 5

c/s CP1

N

N

9622-5322-5332

DSF Excess of Rev/Other Fin Over (Under) Exp

Cert, Page 5

c/s DS1

N

N

9623-5323-5333-5603-5613

ASB Excess of Rev/Other Fin Over (Under) Exp

Cert, Page 5

c/s ASB1

N

N

9624-5324

pg 4 DSF

DS1

N

N

540 DSF Interfund Loan Interest

pg 4 DSF

DS1

N

N

541 DSF Arbitrage Rebate Exp until 97-98

pg 4 DSF

543 DSF Bond Transfer Fees

pg 4 DSF

536 537 DSF Matured Bond Expenditure 538 539

544 TVF Cash Purchases/Rebuild Transp Equip TVF Cash Purch & Reb Trans Equip begin 97-98

Pg 4 -TVF

TVF Debt begin 97-98 TVF Arbritrage Rebate Exp for TVF begin 97-98 TVF Act 86 - Bond Iss Exp begin 97-98

Extracted from Budget Application User Input in 1SPI Application

N

Pg 4 -TVF

N

Pg 4 -TVF

N

Pg 4 -TVF

Extracted from Budget Application User Input in 1SPI Application

N

TVF2

Extracted from Budget Application User Input in 1SPI Application

N

TVF2

Extracted from Budget Application User Input in 1SPI Application

N

TVF2

Extracted from Budget Application User Input in 1SPI Application

N

Pg 4 -TVF

550 TVF Act 86 - Bond Issuance Expenditures

N

N

TVF2

549 TVF Act 85 - Arbitrage Rebate

User Input in 1SPI Application

N

Pg 4 -TVF

548 TVF Act 84 - Debt Principal

N

N

TVF2

User Input in 1SPI Application User Input in 1SPI Application

N TVF2

547 TVF Act 83 - Other Interest TVF Other Interest begin 97-98

N

TVF2

546 TVF Act 82 - Warrant Interest TVF Warrant Interest begin 97-98

DS1

Pg 4 -TVF

545 TVF Contract Purch/Rebuild Transp Equip TVF Cont Purch & Rebuild Trans Eq begin 97-98

N

Extracted from Budget Application User Input in 1SPI Application

N

Extracted from Budget Application

N

User Input in 1SPI Application

551 552 DSF Interest on Bonds

N

Extracted from Budget Application

553 DSF Bond Transfer Fees

DS1

N

Extracted from Budget Application

554 DSF Arbitrage Rebate

DS1

N

DSF Arbitrage Rebate Exp begin 97-98 555 DSF Underwriter's Fees

pg 4 DSF

DS1

pg 4 DSF

N

N

Extracted from Budget Application User Input in 1SPI Application

pg 4 DSF

DS1

N

N

Extracted from Budget Application

560 DSF Payment to Refunded Bond Escrow

pg 4 DSF

DS1

N

N

Extracted from Budget Application

561 DSF Crossover Defeasance

pg 4 DSF

DS1

N

N

Extracted from Budget Application

556 557 558 559

562 563 564 565

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 17

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 DSF Voted Bonds—Original Issue

DS3

Y

User Input in 1SPI Application

581 DSF Voted Bonds—Outstanding September 1

DS3

Y

User Input in 1SPI Application

582 DSF Nonvoted Bonds—Original Issue

DS3

Y

User Input in 1SPI Application

583 DSF Nonvoted Bonds—Outstanding September 1

DS3

Y

User Input in 1SPI Application

584 DSF Voted/Nonvoted Bonds Original Issue

DS3

Y

User Input in 1SPI Application

585 DSF Voted/Nonvoted Bonds Outstanding September 1

DS3

Y

User Input in 1SPI Application

586 CPF Residual Equity Transfer to DSF

CP2

N

CPF Res Eq Trans to DSF begin 97-98

Pg 4-CPF

N

587 CPF Residual Equity Transfer to GF CPF Res Eq Trans to GF begin 97-98

CP2

Extracted from Budget Application User Input in 1SPI Application

N

Extracted from Budget Application

Pg 4-CPF

N

User Input in 1SPI Application

599 GF Correction of Prior Year Error and Other

Cert, Page 4

N

User Input in 1SPI Application

TVF Correction of Prior Year Error and Other

Cert, Page 4

N

User Input in 1SPI Application

CPF Correction of Prior Year Error and Other

Cert, Page 5

N

User Input in 1SPI Application

DSF Correction of Prior Year Error and Other

Cert, Page 5

N

User Input in 1SPI Application

ASB Correction of Prior Year Error and Other

Cert, Page 5

N

User Input in 1SPI Application

TRS Correction of Prior Year Error and Other

Cert, Page 5

Y

User Input in 1SPI Application

TRS Correction of Prior Year Error and Other

NETF(a)

Y

588 589 590 591 592 593 594 595 596 597 598

User Input in 1SPI Application

600 GF Excess Levy

Levy Cert pg

Y

TVF Excess Levy

Levy Cert pg

User Input in 1SPI Application

User Input in 1SPI Application

CPF Excess Levy

Levy Cert pg

User Input in 1SPI Application

601 602 GF Excess Levy Rollback Amount 603 GF Total Excess Levy Amount DSF Total Excess Levy Amount 604 GF Changes in Fund Balance Fed Resources

Levy Cert pg

Y

c/s Levy Cert pg

Y

User Input in 1SPI Application 6001-6021

Levy Cert pg

Y

User Input in 1SPI Application

Page 24

Y

User Input in 1SPI Application

606 GF Changes in Fund Balance State Resources

Page 24

Y

User Input in 1SPI Application

607 GF Changes in Fund Balance Local Resources

Page 24

Y

User Input in 1SPI Application

610 GF Total Federal Restricted Indirect Expend.

Page 22

N

See Part III Federal Schedule of Calculations

611 GF Total Fed. Restr. Progm 97 Direct Expend.

Page 22

N

See Part III Federal Schedule of Calculations

612 GF Total Federal Restricted Direct Expenditures

Page 22

N

See Part III Federal Schedule of Calculations

613 GF Total Fed. Unrestr. Indirect Expenditures

Page 23

N

See Part III Federal Schedule of Calculations

614 GF Total Fed. Unrestr. Progm 97 Direct Expend.

Page 23

N

See Part III Federal Schedule of Calculations

615 GF Total Fed. Unrestr. Direct Expenditures

Page 23

N

See Part III Federal Schedule of Calculations

617 GF Program 41 - 92 and 97 Part 3 Allocation

Page 20

N

See Part III Schedule of Calculations

618 GF Program 41 - Abatements

Page 20

Y

User Input in 1SPI Application/Automatic Revenue 2241

605

608 609

616

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 18

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

619 GF Federal Restricted Indirect Rate

Page 20

N

See Part III Schedule of Calculations

620 GF Federal Unrestricted Indirect Rate

Page 20

N

See Part III Schedule of Calculations

621 GF Educational Program Salaries and Benefits

Page 20

N

See Part III Schedule of Calculations

625 GF Program 58 - 92 and 97 Part 3 Allocation

Page 20

N

See Part III Schedule of Calculations

626 GF Program 58 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

627 GF Program 58 - Abatements

Page 20

N

See Part III Schedule of Calculations

631 GF Program 65 - 92 and 97 Part 3 Allocation

Page 20

N

See Part III Schedule of Calculations

632 GF Program 65 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

633 GF Program 65 - Abatements

Page 20

N

See Part III Schedule of Calculations

634 GF Program 45 - 92 and 97 Part 3 Allocation

Page 20

N

See Part III Schedule of Calculations

636 GF Program 45 - Abatements

Page 20

N

See Part III Schedule of Calculations

637 GF Program 26 - 92 and 97 Part 3 Allocation

Page 20

N

See Part III Schedule of Calculations

638 GF Program 26 - Abatements

Page 20

N

See Part III Schedule of Calculations

639 GF Program 83 - 92 and 97 Allocation

Page 20

N

See Part III Schedule of Calculations

641 GF Program 83 - Abatements

Page 20

N

See Part III Schedule of Calculations

642 GF Program 69 - 92 and 97 Allocation

Page 20

N

See Part III Schedule of Calculations

643 GF Program 69 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

644 GF Program 69 - Abatements

Page 20

N

See Part III Schedule of Calculations

645 GF Program 51 - 92 and 97 Allocation

Page 20

N

See Part III Schedule of Calculations

646 GF Program 51 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

647 GF Program 51 - Abatements

Page 20

N

See Part III Schedule of Calculations

648 GF Program 53 - 92 and 97 Allocation

Page 20

N

See Part III Schedule of Calculations

649 GF Program 53 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

650 GF Program 53 - Abatements

Page 20

N

See Part III Schedule of Calculations

655 GF Program 61 - 92 and 97 Allocation

Page 20

N

See Part III Schedule of Calculations

656 GF Program 61 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

657 GF Program 61 - Abatements

Page 20

N

See Part III Schedule of Calculations

658 GF Program 78 - 92 and 97 Allocation

Page 20

N

See Part III Schedule of Calculations

659 GF Program 78 - Abatements

Page 20

N

See Part III Schedule of Calculations

660 GF Program 84 - 92 and 97 Allocation

Page 20

N

See Part III Schedule of Calculations

662 GF Program 84 - Abatements

Page 20

N

See Part III Schedule of Calculations

663 GF Program 67 - 92 and 97 Allocation

Page 20

N

See Part III Schedule of Calculations

664 GF Program 67 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

665 GF Program 67 - Abatements

Page 20

N

See Part III Schedule of Calculations

666 GF Program 68 - 92 and 97 Allocation

Page 20

N

See Part III Schedule of Calculations

667 GF Program 68 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

668 GF Program 68 - Abatements

Page 20

N

See Part III Schedule of Calculations

673 GF Program 24 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

674 GF Program 24 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

675 GF Program 24 - Abatements

Page 20

N

See Part III Schedule of Calculations

676 GF Program 29 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

677 GF Program 29 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

678 GF Program 29 - Abatements

Page 20

N

See Part III Schedule of Calculations

679 GF Program 46 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

680 GF Program 46 - Abatements

Page 20

N

See Part III Schedule of Calculations

681 GF Program 85 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

682 GF Program 85 - Abatements

Page 20

N

See Part III Schedule of Calculations

622 623 624

628 629 630

635

640

651 652 653 654

661

669 670 671 672

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 19

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

683 GF Program 79 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

684 GF Program 79 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

685 GF Program 79 - Abatements

Page 20

N

See Part III Schedule of Calculations

686 GF Program 81 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

687 GF Program 81 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

688 GF Program 81 - Abatements

Page 20

N

See Part III Schedule of Calculations

689 GF Program 73 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

690 GF Program 73 Abatements

Page 20

N

See Part III Schedule of Calculations

691 GF Program 89 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

692 GF Program 89 - Abatements

Page 20

N

See Part III Schedule of Calculations

693 GF Program 92 - Part III Indirect for Part IV

Page 20

N

See Part III Schedule of Calculations

694 GF Program 94 - Part III Indirect for Part IV

Page 20

N

See Part III Schedule of Calculations

696 GF Program 97 - 97 Allocation

Page 20

N

See Part III Schedule of Calculations

697 GF Program 97 - Abatements

Page 20

N

See Part III Schedule of Calculations

698 GF Program 76 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

699 GF Program 76 - Abatements

Page 20

N

See Part III Schedule of Calculations

700 GF Program 77 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

701 GF Program 77 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

695

702 703 704 GF Program 77 - Abatements

Page 20

GF Transportation Transfer - Credits

N c/s GF11

See Part III Schedule of Calculations N

Mask xx59x

705 706 707 708 709 710 711 GF Board of Directors

c/s pg 14

c/s GF12

N

N

Mask xx11x

712 GF Superintendent's Office

c/s pg 14

c/s GF12

N

N

Mask xx12x

713 GF Business Office

c/s pg 14

c/s GF12

N

N

Mask xx13x

714 GF Supervision - Instruction

c/s pg 14

c/s GF12

N

N

Mask xx21x

715 GF Learning Resources

c/s pg 14

c/s GF11

N

N

Mask xx22x

716 GF Principal's Office

c/s pg 14

c/s GF12

N

N

Mask xx23x

717 GF Guidence and Counseling

c/s pg 14

c/s GF11

N

N

Mask xx24x

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 20

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

718 GF Pupil Management & Safety

c/s pg 14

c/s GF11

N

N

Mask xx25x

719 GF Health Services

c/s pg 14

c/s GF11

N

N

Mask xx26x

720 GF Teaching

c/s pg 14

c/s GF11

N

N

Mask xx27x

721 GF Extracurricular

c/s pg 14

c/s GF11

N

N

Mask xx28x

722 GF Payments to School Districts

c/s pg 14

c/s GF11

N

N

Mask xx29x

723 GF Supervision - Food Services

c/s pg 14

c/s GF12

N

N

Mask xx41x

724 GF Food

c/s pg 14

c/s GF11

N

N

Mask xx42x

725 GF Food Service Operations

c/s pg 14

c/s GF11

N

N

Mask xx44x

726 GF Transfers

c/s pg 14

c/s GF11

N

N

Mask xx49x

727 GF Supervision - Transporation

c/s pg 14

c/s GF12

N

N

Mask xx51x

728 GF Operations

c/s pg 14

c/s GF11

N

N

Mask xx52x

729 GF Maintenance

c/s pg 14

c/s GF11

N

N

Mask xx53x

732 GF Insurance - Transporation

c/s pg 14

c/s GF11

N

N

Mask xx56x

733 GF Commodities

c/s pg 14

c/s GF11

N

N

Mask xx43x

734 GF Transfers

c/s pg 14

735 GF Supervision - Maintenance & Operation

c/s pg 14

c/s GF12

N

N

Mask xx61x

736 GF Grounds Maintenance

c/s pg 14

c/s GF11

N

N

Mask xx62x

737 GF Operation of Buildings

c/s pg 14

c/s GF11

N

N

Mask xx63x

738 GF Maintenance

c/s pg 14

c/s GF11

N

N

Mask xx64x

739 GF Utitilies

c/s pg 14

c/s GF11

N

N

Mask xx65x

741 GF Building and Property Security

c/s pg 14

c/s GF11

N

N

Mask xx67x

742 GF Insurance

c/s pg 14

c/s GF11

N

N

Mask xx68x

743 GF Information Systems

c/s pg 14

c/s GF12

N

N

Mask xx72x

744 GF Printing

c/s pg 14

c/s GF12

N

N

Mask xx73x

745 GF Warehousing and Distribution

c/s pg 14

c/s GF12

N

N

Mask xx74x

746 GF Motor Pool

c/s pg 14

c/s GF12

N

N

Mask xx75x

748 GF Interest

c/s pg 14

c/s GF12

N

N

Mask xx83x

749 GF Principal

c/s pg 14

c/s GF12

N

N

Mask xx84x

730 731

N

Mask xx59x

740

747

TVF Debt until 97-98 750 TVF Warrant Interest until 97-98

Pg 4 -TVF

N

Pg 4 -TVF

N

GF Debt-Related Expenditures GF Debt-Related Expenditures begin 97-98 751 TVF Other Interest until 97-98

c/s GF12

GF Public Activities begin 97-98

User Input in 1SPI Application N

c/s pg 14

N

Pg 4 -TVF

N

GF Public Activities GF

User Input in 1SPI Application

c/s GF12

Mask xx85x Mask xx85x User Input in 1SPI Application

N

Mask xx91x

c/s pg 14

N

Mask xx91x

752 TVF Arbritrage Rebate Exp for TVF until 97-98

Pg 4 -TVF

N

User Input in 1SPI Application

753 TVF Cash Purch & Reb Trans Equip until 97-98

Pg 4 -TVF

N

User Input in 1SPI Application

754 TVF Cont Purch & Rebuild Trans Equip until 97-98

Pg 4 -TVF

N

User Input in 1SPI Application

755 GF Arbitrage Rebate until 97-98

c/s pg 14

N

TVF Act 86 - Bond Iss Exp until 97-98

Pg 4 -TVF

Mask xx85x N

User Input in 1SPI Application

756 GF Public Activities until 97-98

c/s pg 14

N

Mask xx91x

757 GF Human Resources begin 97-98

c/s pg 14

N

Mask xx14x

763 GF F-196 Part 3 - Schedule A line A5

c/s Part III

N

See Part III Schedule of Calculations

764 GF F-196 Part 3 - Schedule A line B2

c/s Part III

N

See Part III Schedule of Calculations

765 GF F-196 Part 3 - Schedule A line B3

c/s Part III

N

See Part III Schedule of Calculations

766 GF F-196 Part 3 - Schedule A line B5

c/s Part III

N

See Part III Schedule of Calculations

767 GF F-196 Part 3 - Schedule C line A3

c/s Part III

N

See Part III Schedule of Calculations

768 GF F-196 Part 3 - Schedule D line A5

c/s Part III

N

See Part III Schedule of Calculations

758 759 760 761 762

Effective Date 9/1/00

See Part III Schedule of Calculations

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 21

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

769 GF F-196 Part 3 - Schedule F line A4 770 GF F-196 Part 3 - Schedule G line A9

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

c/s Part III c/s Part III

N N

See Part III Schedule of Calculations Mask

901 GF Program 01 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

902 GF Program 01 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

903 GF Program 01 - Abatements

Page 20

N

See Part III Schedule of Calculations

904 GF Program 31 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

905 GF Program 31 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

906 GF Program 31 - Abatements

Page 20

N

See Part III Schedule of Calculations

907 GF Program 98 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

909 GF Program 98 - Abatements

Page 20

N

See Part III Schedule of Calculations

910 GF Program 99 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

912 GF Program 99 - Abatements

Page 20

N

See Part III Schedule of Calculations

913 GF Program 21 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

914 GF Program 21 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

915 GF Program 21 - Abatements

Page 20

N

See Part III Schedule of Calculations

916 GF Program 71 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

917 GF Program 71 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

918 GF Program 71 - Abatements

Page 20

N

See Part III Schedule of Calculations

921 GF Program 38 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

922 GF Program 38 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

923 GF Program 38 - Abatements

Page 20

N

See Part III Schedule of Calculations

929 GF Program 27 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

930 GF Program 27 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

931 GF Program 27 - Abatements

Page 20

N

See Part III Schedule of Calculations

932 GF Program 39 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

933 GF Program 39 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

934 GF Program 39 - Abatements

Page 20

N

See Part III Schedule of Calculations

935 GF Program 49 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

936 GF Program 49 - Abatements

Page 20

N

See Part III Schedule of Calculations

937 GF Program 55 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

938 GF Program 55 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

939 GF Program 55 - Abatements

Page 20

N

See Part III Schedule of Calculations

940 GF Program 56 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

941 GF Program 56 - Abatements

Page 20

N

See Part III Schedule of Calculations

942 GF Program 64 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

943 GF Program 64 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

944 GF Program 64 - Abatements

Page 20

N

See Part III Schedule of Calculations

945 GF Program 74 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

946 GF Program 74 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

947 GF Program 74 - Abatements

Page 20

N

See Part III Schedule of Calculations

948 GF Program 86 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

949 GF Program 86 - Abatements

Page 20

N

See Part III Schedule of Calculations

950 GF Program 54 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

951 GF Program 54 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

952 GF Program 54 - Abatements

Page 20

N

See Part III Schedule of Calculations

953 GF Program 75 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

*********** 771 through 900 blank ************

908

911

919 920

924 925 926 927 928

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 22

F-195/F-200/F-196 ITEM NUMBER DICTIONARY I T E M FUND #

Description

PAGE NUMBER F-195 F-196 F-200

RETAINED F-195 F-196 F-200 Y/N Y/N

Mode of Input

954 GF Program 75 - 94 Allocation

Page 20

N

See Part III Schedule of Calculations

955 GF Program 75 - Abatements

Page 20

N

See Part III Schedule of Calculations

Page 20

N

Mask

962 GF Total Rev & Other Financing Sources

Cert, Page 5

N

Mask 1xxx1-8xxx1

TVF Total Rev & Other Financing Sources

Cert, Page 5

N

Mask 1xxx9-8xxx9

CPF Total Rev & Other Financing Sources

Cert, Page 5

N

Mask 1xxx2-8xxx2

DSF Total Rev & Other Financing Sources

Cert, Page 5

N

Mask 1xxx3-8xxx3

ASB Total Rev & Other Financing Sources

Cert, Page 5

N

4804+4814+4824+4834+4934

TRS Total Rev & Other Financing Sources

Cert, Page 5

N

4518+4588+4598

TRS Total Rev & Other Financing Sources

Cert, Page 5

N

956 957 GF 2700 Abatements to Program 89 958 959 960 961

963 GF Residual Equity Transfer from CPF&DSF GF Res Eq Trans from CPF&DSF begin 97-98

GF3 Cert, Page 5

964 DSF Residual Equity Transfer from CPF DSF Res Eq Trans from CPF begin 97-98

4517+4587+4667+4597 N

N DS1

Extracted from Budget Application User Input in 1SPI Application

N

Extracted from Budget Application

Cert, Page 5

N

User Input in 1SPI Application

965 966 967 968 969 970 971 GF Res Eq Trans from CPF until 97-98

Page 4-GF

Y

User Input in 1SPI Application

Page 4-DSF

Y

User Input in 1SPI Application

972 GF Res Eq Trans from DSF until 97-98

Page 4-GF

Y

User Input in 1SPI Application

973 CPF Res Eq Trans to DSF until 97-98

Pg 4-CPF

Y

User Input in 1SPI Application

Y

User Input in 1SPI Application

DSF Res Eq Trans from CPF until 97-98

974 CP&DRes Eq Trans from to GF until 97-98

Pg 4-CPF,DSF

975 GF Program 88 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

976 GF Program 88 - Abatements

Page 20

N

User Input in 1SPI Application/Automatic Revenue 2288

977 GF Program 57 - 92&97 Allocation

Page 20

N

See Part III Schedule of Calculations

978 GF Program 57 - Abatements

Page 20

N

User Input in 1SPI Application

980 GF Total Cross Cutting Expenditure

Page 29

N

C/S

981 GF % Cross Cutting MOE

Page 29

N

C/S

982 GF Total Voc Ed MOE

Page 30

N

C/S

983 GF % Voc Ed MOE

Page 30

N

C/S

Cert

N

C/S

979

984 985 986 987 988 989 990 991 992 993 994 995 996 997 998 Check Figure 999

Effective Date 9/1/00

Supersedes 9/1/99

Form

Chapter APPDX

Section 4

Page 23

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