Administrative Budgeting and Financial Reporting. Handbook of Policies and Procedures for Public School Districts

Transcription

1 Administrative Budgeting and Financial Reporting Handbook of Policies and Procedures for Public School Districts Dr. Terry Bergeson State Superintendent of Public Instruction May 2008

2 Office of Superintendent of Public Instruction Old Capitol Building P.O. Box Olympia, WA For more information about the contents of this document, please contact: Calvin W. Brodie, OSPI Phone: To order more copies of this document, please call LEARN (I ) or visit our Web site at Please refer to the document number below for quicker service: This document is available online at: This material is available in alternative format upon request. Contact the Resource Center at (888) , TTY (360) The Office of Superintendent of Public Instruction is committed to equal opportunity in all programs, activities and employment, and to full compliance with federal and state laws that prohibit discrimination on the basis of race, ethnicity, national origin, sex, sexual orientation, religion, military status, age or disability.

3 Administrative, Budgeting and Financial Reporting Handbook of Policies and Procedures for Public School Districts Prepared by School Apportionment and Financial Services Staff School Apportionment and Financial Services Office of Superintendent of Public Instruction Calvin W. Brodie, Director Dr. Terry Bergeson Superintendent of Public Instruction Cathy Davidson Chief of Staff Jennifer Priddy Assistant Superintendent, Financial Resources May 2008

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5 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, F-198 Budget Status Report processes, and Schedule of Expenditures of Federal Awards (SEFA) Contents, 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. 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. The handbook will be updated each spring. SAFS hopes you find this publication helpful. We encourage your comments and suggestions. Please use the handbook suggestion form, contact us at (360) , or us at cal.brodie@k12.wa.us if you have any questions or need additional information. The agency TTY number is (360) The handbook is also available on the OSPI SAFS site at

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7 TABLE OF CONTENTS (Effective: September 1, 2008) CHAPTER SECTION PAGE(S) CHAPTER I: BUDGET DOCUMENT Contents F-195 Index 1 Budget Document F-195 Intro 1 Budget Calendar F Resolution of Fixing and Adopting the Budget F Frequently Asked Questions With Answers F Form F-195 with Item Numbers F Refer to TOC Edits F CHAPTER II: BUDGET PREPARATION Contents BUD PREP Index 1 Budget Preparation Introduction BUD PREP Intro 1 3 Changes for Budgets BUD PREP Revenue Account Summary BUD PREP Form F-203 Estimates for State Revenues BUD PREP State Apportionment Payment Information BUD PREP Indirect Cost Limits and Recoveries BUD PREP Salary Information BUD PREP Employee Health and Benefit Rates BUD PREP School Finance Resource People by Subject BUD PREP Excess Cost Accounting for Special Education BUD PREP K 4 and K 12 Staff Ratio Funding BUD PREP CHAPTER III: BUDGET EXTENSION DOCUMENT Contents F-200 Index 1 Budget Extension Document F-200 Intro 1 Budget Extension Calendar F Resolution of Budget Extension F Frequently Asked Questions with Answers F Form F-200 with Item Numbers F Refer to TOC Budget Extension Edits F CHAPTER IV: BUDGET STATUS REPORT Contents F-198 Index 1 Budget Status Report F-198 Intro 1 Form F-198 Budget Status Report F CHAPTER V: COUNTY TREASURER S REPORT Contents F-197 Index 1 County Treasurer s Report F-197 Intro 1 Form F-197 (Includes Item Numbers) F F-197 Item Number Dictionary F F-197 File Account Logic F F-197 Reconciliation of District Financial Report to County Treasurer s Report (F-197) F Refer to TOC

8 TABLE OF CONTENTS (Effective: September 1, 2008) CHAPTER VI: ANNUAL FINANCIAL STATEMENTS CHAPTER SECTION PAGE(S) Contents F-196 Index 1 Introduction F-196 Intro 1 Calendar F Frequently Asked Questions with Answers F Report Contents F Form F-196 with Item Numbers F Certification 32 Edits for F-196 F Refer to Index CHAPTER VII: BUDGETING RECEIVABLES Contents BUD REC Index 1 Budgeting Receivables BUD REC Intro 1 Sample School District Resolution BUD REC 1 1 Sample OSPI Response BUD REC Sample OSPI Release BUD REC 3 1 CHAPTER VIII: APPORTIONMENT ADVANCES AND REDIRECTIONS Contents APPORT Index 1 Apportionment Advances and Redirections APPORT Intro 1 Apportionment Advances and Recaptures APPORT 1 1 Petition for Emergency Apportionment Advance APPORT Sample OSPI Response for Advance APPORT Sample OSPI Recapture Letter APPORT Apportionment Redirections (Transfers) APPORT 5 1 Request for Apportionment Redirection APPORT 6 1 Sample OSPI Response for Redirection APPORT 7 1 CHAPTER IX: MAINTENANCE OF EFFORT Contents MOE Index 1 Introduction MOE Intro 1 6 CHAPTER X: WARRANT PROCESSING Contents WARRANT Index 1 Warrant Processing WARRANT Intro 1 Sample School District Letter WARRANT 1 1 Sample School District Board Resolution WARRANT 2 1 Sample OSPI Response WARRANT 3 1 CHAPTER XI: SCHEDULE OF EXPENDITURE OF FEDERAL AWARDS (SEFA) Contents SEFA Index 1 SEFA Guidance SEFA Intro 1 2 Example of SEFA SEFA Frequently Asked Questions with Answers SEFA Notes to the SEFA (Example) and Sample District SEFA Illustration of Direct and Pass Through Awards SEFA 4 1 Federal Agency Two-Digit Prefix List SEFA 5 1 APPENDIX Contents APPDX Index 1 Suggestion Form APPDX 1 1 Valid Program/Activity/Object Combinations APPDX 2 1 Budgeting Duty Code Listings APPDX Item Number Dictionary APPDX

9 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 Form F-195 with Item Numbers 4 Refer to TOC Edits /1/99 NEW F-195 INDEX 1

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11 BUDGET DOCUMENT STATUTORY CITATION: RCW 28A through RCW 28A , WAC through , WAC and 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. 9/1/99 9/1/97 F-195 Intro 1

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13 BUDGET CALENDAR F-195 SCHOOL DISTRICT BUDGET STATUTORY CITATION: RCW 28A through 28A , WAC PURPOSE: This section provides the schedule for preparation, adoption, review, and filing of the F-195 school district budget. RCW 28A through 28A (WAC ) specifies the time schedule for preparation, adoption, review, and filing 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. Final date for budget review committee to approve budgets. September 3 Final date for filing budget with ESD. September 10 Last date for ESD to file with OSPI. Final date for OSPI to return a copy of the approved budget to the local school district. 9/1/97 9/1/96 F

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15 RESOLUTION OF FIXING AND ADOPTING THE BUDGET (SAMPLE BOARD RESOLUTION) SCHOOL DISTRICT NO. WHEREAS, RESOLUTION NUMBER WAC 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, 20, the Board of Directors of School District No., County, Washington, would meet in public meeting for the purpose of fixing and adopting the 20 Fiscal Budget of the district. WHEREAS, pursuant to RCW 28A and WAC 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 20 will be as follows: A. General Fund $ B. Associated Student Body Fund $ C. Debt Service Fund $ D. Capital Projects Fund $ E. Transportation Vehicle Fund $ APPROPRIATION LEVEL APPROVED by the Board of Directors of School District No., County, Washington, in a special meeting thereof held on the day of, 20. ATTEST: Secretary to the Board Chairperson Director Director Director Director Director 9/1/03 9/1/01 F

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17 FREQUENTLY ASKED QUESTIONS WITH ANSWERS Q. What should I do when I run my reports and the totals do not appear to be correct? A. Request edit option (usually option 2) of each system. Q. What should I do when I request the report and I get last year's data? A. The district must create its files for the year at the 1SPI level. Q. My printer does not paginate correctly? A. 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? A. 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. Q. What should I do when I run my edits and receive an invalid record or zero record in header message? A. Call School Financial Services. Q. Why does my enrollment for the first column appear to be incorrect? A. 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? A. Review your F-203 input and run the F-203 edits. Then rerun the F-195 revenue edits. Q. 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? A. The district must request the update with state data option (usually option 2) and request the current budget year. Q. Why are the budgeting duty codes different than the S-275 duty codes? A. School Financial Services allows flexibility in the budgeting duty codes providing more duty codes, such as 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. 9/1/97 New F

18 FREQUENTLY ASKED QUESTIONS WITH ANSWERS (continued) Q. 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. What should I do to be able to make changes? A. Call School Financial Services and we will unlock the file. Q. I used the F-203 X option in my initial budget preparation. May I continue to use these revenue estimates for the approval process? A. 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. Do I need to submit salary schedules to OSPI? A. No, but these schedules must be on file at the district and available to the public and OSPI. Q. Do I need to submit all the pages of the budget to OSPI? A. No, OSPI requires only the budget certification page. OSPI staff will review all other information online. Q. I only received one copy of the handbook and have different staff working on different processes. How do I obtain more copies? A. You may make photocopies of the handbook. It is also posted at the School Financial Services web site. You may or call School Financial Services to receive additional hardcopies or a copy on disk. Q. When will the F-203 X option be available? A. The F-203 X option is normally released at the end of October. Q. What are the F-195 system timelines? A. OSPI School Financial Services provides documentation to WSIPC 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. 9/1/97 New F

19 TABLE OF CONTENTS Fiscal Year 200X 200Y DESCRIPTION PAGE NUMBER DESCRIPTION PAGE NUMBER Budget and Excess Levy Certification Certification Debt Service Fund Budget Budget and Excess Levy Summary Fund Summary Summary DS1 General Fund Financial Summary Budget Summary Revenues and Other Financing Sources DS2 Outstanding Bonds Detail DS3 General Fund Budget Excess Levy Work Sheet DS4 Enrollment and Staff Counts GF1 Summary GF2-3 Capital Projects Fund Budget Revenues and Other Financing Sources GF4-7 Summary CP1-2 Expenditures Revenues and Other Financing Sources CP3-4 Program Summaries GF8a-8c Excess Levy Work Sheet CP5 Program Summary by Object of Expenditure GF9a-9b Project Description CP6 Program Matrices GF9 Series Salary Exhibit - Certificated Employees CP7 Salary Exhibits Follow Program Matrices Salary Exhibit - Classified Employees CP8 Object Summary GF10 Long-Term Financing - Conditional Sales Contracts CP9 Activity Summary GF11-12 Staff Counts by Activity GF13-14 Transportation Vehicle Fund Budget Excess Levy Work Sheet GF15 Summary TVF1-2 Long-Term Financing - Conditional Sales Contracts GF16 Excess Levy Work Sheet TVF3 Long-Term Financing - Conditional Sales Contracts TVF4 Associated Student Body Fund Budget Summary ASB1 9/1/03 9/1/01 SPI F-195 F Table of Contents

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21 (NAME) SCHOOL DISTRICT NO. ( ) F-195 BUDGET FOR FISCAL YEAR 200X 200Y 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 and held pursuant to RCW 28A ; (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 ; 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 ; and (d) The Board of Directors and officers of said school district are fully cognizant of their liability under the provisions of RCW 28A ; and (e) If applicable, pursuant to RCW 28A and WAC , 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 , 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 Adoption 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: 9/1/07 9/1/02 SPI F-195 F Certification

22 (NAME) SCHOOL DISTRICT NO. ( ) BUDGET AND EXCESS LEVY SUMMARY - FISCAL YEAR 200X 200Y SECTION A: BUDGET SUMMARY Associated Debt Capital Transportation General Student Body Service Projects Vehicle Fund Fund Fund Fund Fund Total Revenues and Other Financing Sources Total Appropriation (Expenditures) Other Financing Uses Transfers Out (G.L.536) 5331 xxxx Other Financing Uses (G.L.535) 5601 xxxx Excess of Revenues/Other Financing Sources Over/(Under) Expenditures and Other Financing Uses Beginning Total Fund Balance Ending Total Fund Balance SECTION B: EXCESS LEVIES FOR 200Y COLLECTION Excess Levies Approved by Voters for 200Y Collection 6001 Rollback Mandated by School District Board of Directors 1/ 6021 Net Excess Levy Amount for 200Y Collection After Rollback C/S 6031 xxxx CHECK FIGURE BY FUND xxx, xxx xxx, xxx xxx, xxx xxx, xxx xxx, xxx The check figure is a total for Expenditures, Revenues, and Item Numbers. The number itself is not significant, only that it is consistent between the ESD locked version and the locked version reported to OSPI. The intent is to ensure the file received at OSPI is the same as the ESD level. A difference in the check figure would mean the file at the ESD level was changed after it was submitted. The check figure is not a monetary amount and does not deal with nor represent hundreds of thousands of dollars. 1/ Rollback of levies need to be certified pursuant to RCW Please do not include such resolution as a part of this document. 9/1/08 9/1/07 SPI F-195 F Fund Summary

23 (NAME) SCHOOL DISTRICT NO. ( ) GENERAL FUND FINANCIAL SUMMARY - FISCAL YEAR 200X 0Y ACTUAL BUDGET BUDGET 200X 0Y % of 200X 200Y % of 200X 0Y % of ENROLLMENT AND STAFFING SUMMARY (index 2) Total (index 3) Total (index 5) Total Total K 12 FTE Enrollment Counts FTE Certificated Employees FTE Classified Employees FINANCIAL SUMMARY Total Revenues and Other Financing Sources Total Expenditures Total Beginning Fund Balance Total Ending Fund Balance EXPENDITURE SUMMARY BY PROGRAM GROUPS Regular Instruction mask = 01xxx same same 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 mask = xx23x same same 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 Form Chapter Section Page 9/1/03 9/1/02 SPI F-195 F Budget Summary

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25 School District ENROLLMENT AND STAFF COUNTS (1) (2) (3) Prior Year Current Year New Year A. FTE ENROLLMENT COUNTS (calculate to two decimal places) Actual 1/ Budget 2/ Budget 3/ 1. Kindergarten Grade Grade Grade Grade Grade Grade Grade Grade Grade Grade Grade 11 (excluding Running Start) Grade 12 (excluding Running Start) SUBTOTAL C/S Running Start TOTAL K 12 C/S 3141 B. STAFF COUNTS (calculate to three decimal places) 1. General Fund FTE Certificated Employees 4/ C/S General Fund FTE Classified Employees 4/ C/S / Enrollment counts in A.1 through A.14 are the average enrollment as displayed in Report 1251 for March in the prior fiscal year. 2/ 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. 3/ Enrollment should include special education, part-time private, home-based, and summer students eligible for BEA funding, as reflected in the F / 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 /1/04 9/1/00 SPI F-195 F GF1

26 School District SUMMARY OF GENERAL FUND BUDGET (1) (2) (3) Prior Year Current Year New Year Actual Budget Budget REVENUES AND OTHER FINANCING SOURCES 1000 Local Taxes MASK GF Local Support Nontax MASK GF State, General Purpose MASK GF State, Special Purpose MASK GF Federal, General Purpose MASK GF Federal, Special Purpose MASK GF Revenues from Other School Districts MASK GF Revenues from Other Entities MASK GF Other Financing Sources MASK GF7 A. TOTAL REVENUES AND OTHER FINANCING SOURCES C/S 9621 GF7 EXPENDITURES 00 Regular Instruction MASK GF8a 20 Special Education Instruction MASK GF8a 30 Vocational Education Instruction MASK GF8a 40 Skills Center Instruction MASK GF8a 50 and 60 Compensatory Education Instruction MASK GF8b 70 Other Instructional Programs MASK GF8b 80 Community Services MASK GF8c 90 Support Services MASK GF8c B. TOTAL EXPENDITURES C/S 5321 GF8c C. OTHER FINANCING USES TRANSFERS OUT (G.L. 536) 1/ 5331 D. OTHER FINANCING USES (G.L. 535) 2/ 5601 E. EXCESS OF REVENUES/OTHER FINANCING SOURCES OVER (UNDER) EXPENDITURES AND OTHER FINANCING USES (A-B-C-D) C/S / G.L. 536 is an account that is used to summarize actions for other financing uses transfers out. 2/ G.L. 535 is an account that is used to summarize actions for other financing uses such as long-term financing and debt extingishments. Nonvoted debts may be serviced in the Debt Service Fund (DSF) rather than in the fund that received the debt proceeds. In order to provide the resources to retire the debt, a transfer is used by the General Fund, Capital Projects Fund, or Transportation Vehicle Fund to transfer resources to the DSF. Refer to Page DS3 for detail of estimated outstanding nonvoted bond detail information. 9/1/08 9/1/07 SPI F-195 F GF2

27 School District SUMMARY OF GENERAL FUND BUDGET (continued) (1) (2) (3) Prior Year Current Year New Year Actual Budget Budget BEGINNING FUND BALANCE G.L.810 Reserved for Other Items 3211 G.L.830 Reserved for Debt Service 2651 G.L.835 Reserved for Arbitrage Rebate 3161 G.L.840 Reserved for Inventory 2661 G.L.850 Reserved for Uninsured Risks 2671 G.L.870 Unreserved, Designated for Other Items 2681 G.L.875 Unreserved, Designated for Contingencies 2641 G.L.890 Unreserved, Undesignated Fund Balance 2691 F. TOTAL BEGINNING FUND BALANCE C/S 2751 G. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS (+ or -) XXXXX XXXXX ENDING FUND BALANCE G.L.810 Reserved for Other Items 3941 G.L.830 Reserved for Debt Service 4351 G.L.835 Reserved for Arbitrage Rebate 4201 G.L.840 Reserved for Inventory 4281 G.L.850 Reserved for Uninsured Risks 4361 G.L.870 Unreserved, Designated for Other Items 4341 G.L.875 Unreserved, Designated for Contingencies 4371 G.L.890 Unreserved, Undesignated Fund Balance C/S 4311 H. TOTAL ENDING FUND BALANCE (E+F, + or - G) C/S / 1/ Line H must be equal to or greater than all reserved fund balances. 9/1/08 9/1/04 SPI F-195 F GF3

28 School District GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (1) (2) (3) Prior Year Current Year New Year Actual Budget Budget LOCAL TAXES 1100 Local Property Tax C/S Sale of Tax Title Property Local in Lieu of Taxes Timber Excise Tax C/S County-Administered Forests Other Local Taxes TOTAL LOCAL TAXES MASK LOCAL SUPPORT NONTAX 2100 Tuitions and Fees, Unassigned Secondary Vocational Education-Tuition Skills Center Tuitions and Fees Traffic Safety Education Fees Summer School Tuitions and Fees Community School Tuitions and Fees Day Care Tuitions and Fees Sales of Goods, Supplies, and Services, Unassigned Secondary Voc. Ed., Sales of Goods, Supplies, and Services Skills Center, Sales of Goods, Supplies and Services Day Care Other Community Services Food Services School Bus Revenue Investment Earnings Interfund Loan Interest Earnings Gifts and Donations Fines and Damages Rentals and Leases Insurance Recoveries Local Support Nontax, Unassigned E-Rate TOTAL LOCAL SUPPORT NONTAX MASK 9/1/06 9/1/05 SPI F-195 F GF4

29 School District GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) (2) (3) Prior Year Current Year New Year Actual Budget Budget STATE, GENERAL PURPOSE 3100 Apportionment Special Education General Apportionment XXXXX Local Effort Assistance State Forests Other State General Purpose, Unassigned TOTAL STATE, GENERAL PURPOSE MASK STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned Special Education State Institutions, Special Education Middle School Career and Technical Education XXXXX XXXXX Learning Assistance State Institutions, Centers, and Homes, Delinquent Special and Pilot Programs Promoting Academic Success Transitional Bilingual Student Achievement Highly Capable Professional Development XXXXX XXXXX Day Care School Food Service Transportation Operations Other State Agencies, Unassigned Special Education Other State Agencies State Institutions Special Education Other State Agencies State Institutions, Centers, and Homes, Delinquent Other State Agencies Special and Pilot Programs Other State Agencies Transitional Bilingual Other State Agencies Day Care Other State Agencies School Food Service Other State Agencies Transportation Operations Other State Agencies TOTAL STATE, SPECIAL PURPOSE MASK FEDERAL, GENERAL PURPOSE 5200 General Purpose Direct Federal Grants, Unassigned Impact Aid, Maintenance and Operation Impact Aid, Special Education Funding Federal in Lieu of Taxes Federal Forests TOTAL FEDERAL, GENERAL PURPOSE MASK 9/1/08 9/1/07 SPI F-195 F GF5

30 School District GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) (2) (3) Prior Year Current Year New Year Actual Budget Budget FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned Special Education, Medicaid Reimbursement Special Education, Supplemental Secondary Vocational Education Skills Center Disadvantaged (formerly Remediation) School Improvement, Federal Migrant Reading First, Federal Institutions, Neglected and Delinquent Head Start Math & Science Professional Development Limited English Proficiency (formerly Bilingual) Indian Education JOM Indian Education, ED Targeted Assistance Youth Training Programs Day Care Other Community Services School Food Services Transportation Operations Direct Special Purpose Grants Special Education Medicaid Reimbursement Special Education Supplemental Secondary Vocational Education Skills Center Disadvantaged (formerly Remediation) School Improvement, Federal Migrant Reading First, Federal Institutions, Neglected and Delinquent Head Start Math & Science Professional Development Limited English Proficiency (formerly Bilingual) Indian Education JOM Indian Education, ED Targeted Assistance Youth Training, Direct Grants Day Care Other Community Services School Food Services Transportation Operations Federal Grants Through Other Agencies, Unassigned Medicaid Administrative Match Special Education Medicaid Reimbursement Special Education Supplemental Secondary Vocational Education Skills Center /1/08 9/1/07 SPI F-195 F GF6

31 School District GENERAL FUND BUDGET - REVENUES AND OTHER FINANCING SOURCES (continued) (1) (2) (3) Prior Year Current Year New Year Actual Budget Budget FEDERAL, SPECIAL PURPOSE (continued) 6351 Disadvantaged (formerly Remediation) School Improvement, Federal Migrant Reading First, Federal Institutions, Neglected and Delinquent Head Start Math & Science Professional Development Limited English Proficiency (formerly Bilingual) Indian Education JOM Indian Education, ED Targeted Assistance Youth Training Day Care Other Community Services School Food Services Transportation Operations USDA Commodities TOTAL FEDERAL, SPECIAL PURPOSE MASK REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Program Participation, Unassigned Special Education Vocational Education Skills Center Promoting Academic Success Support Services School Food Services Transportation Nonhigh Participation TOTAL REVENUES FROM OTHER SCHOOL DISTRICTS MASK REVENUES FROM OTHER ENTITIES 8100 Governmental Entities Day Care Community Services School Food Services Transportation Nonfederal, ESD TOTAL REVENUES FROM OTHER ENTITIES MASK OTHER FINANCING SOURCES 9100 Sale of Bonds Sale of Equipment Compensated Loss of Fixed Assets Long-Term Financing Transfers TOTAL OTHER FINANCING SOURCES MASK TOTAL REVENUES AND OTHER FINANCING SOURCES C/S /1/07 9/1/06 SPI F-195 F GF7

32 School District EXPENDITURE BY PROGRAM (1) (2) (3) Prior Year Current Year New Year Actual Budget Budget REGULAR INSTRUCTION 01 Basic Education MASK 00 TOTAL REGULAR INSTRUCTION MASK SPECIAL EDUCATION INSTRUCTION 21 Special Education, Supplemental, State MASK 24 Special Education, Supplemental, Federal MASK 26 Special Education, Institutions, State MASK 29 Special Education, Other Categorical MASK 20 TOTAL SPECIAL EDUCATION INSTRUCTION C/S 7621 VOCATIONAL EDUCATION INSTRUCTION 31 Vocational, Basic, State MASK 34 Middle School Career and Technical Education, State XXXXX XXXXX MASK 38 Vocational, Federal MASK 39 Vocational, Other Categorical MASK 30 TOTAL VOCATIONAL EDUCATION INSTRUCTION C/S 7631 SKILLS CENTER INSTRUCTION 45 Skills Center, Basic, State MASK 46 Skills Center, Federal MASK 40 TOTAL SKILLS CENTER INSTRUCTION C/S /1/08 9/1/04 SPI F-195 F GF8a

33 School District EXPENDITURE BY PROGRAM (continued) (1) (2) (3) Prior Year Current Year New Year Actual Budget Budget COMPENSATORY EDUCATION INSTRUCTION 51 Disadvantaged, Federal (formerly Remediation) MASK 52 School Improvement, Federal MASK 53 Migrant, Federal MASK 54 Reading First, Federal (formerly Student Retention and Retrieval, State) MASK 55 Learning Assistance, State MASK 56 State Institutions, Centers, and Homes for Delinquents, State MASK 57 Institutions, Neglected and Delinquent, Federal MASK 58 Special and Pilot Programs, State MASK 61 Head Start, Federal MASK 62 Math and Science-Professional Development MASK 63 Promoting Academic Success MASK 64 Limited English Proficiency (formerly Bilingual, Federal) MASK 65 Transitional Bilingual, State MASK 66 Student Achievement, State MASK 67 Indian Education, JOM, Federal MASK 68 Indian Education, ED, Federal MASK 69 Compensatory, Other MASK 50 and 60 TOTAL COMPENSATORY EDUCATION INSTRUCTION C/S 7651 OTHER INSTRUCTIONAL PROGRAMS 71 Traffic Safety Education MASK 73 Summer School MASK 74 Highly Capable MASK 75 Professional Development XXXXX XXXXX MASK 76 Targeted Assistance, Federal MASK 77 Eisenhower Professional Development XXXXX 78 Youth Training Programs, Federal MASK 79 Instructional Programs, Other MASK 70 TOTAL OTHER INSTRUCTIONAL PROGRAMS C/S /1/08 9/1/07 SPI F-195 F GF8b

34 School District EXPENDITURE BY PROGRAM (continued) (1) (2) (3) Prior Year Current Year New Year Actual Budget Budget COMMUNITY SERVICES 81 Public Radio/Television MASK 86 Community Schools MASK 88 Day Care MASK 89 Other Community Services MASK 80 TOTAL COMMUNITY SERVICES C/S 7681 SUPPORT SERVICES 97 Districtwide Support MASK 98 School Food Services MASK 99 Pupil Transportation MASK 90 TOTAL SUPPORT SERVICES C/S 7691 TOTAL PROGRAM EXPENDITURES C/S /1/05 9/1/03 SPI F-195 F GF8c

35 School District PROGRAM SUMMARY BY OBJECT OF EXPENDITURE Fiscal Year 200X 200Y OBJECTS OF EXPENDITURE Debit Credit Certificated Classified Employee Bene., Supplies, Instr. Purchased Travel Capital PROGRAM Total Transfer Transfer Salaries Salaries Payroll Taxes Resources, Non- Services Outlay Capitalized Items (0) (1) (2) (3) (4) (5) (7) (8) (9) 01 Basic Education XXXXX 21 Special Education, Supplemental, State XXXXX 24 Special Education, Supplemental, Federal XXXXX 26 Special Education, Institutions, State XXXXX 29 Special Education, Other Categorical XXXXX Total Special Education Instruction XXXXX 31 Vocational, Basic, State XXXXX 34 Middle School Career and Technical Ed, State XXXXX 38 Vocational, Federal XXXXX 39 Vocational, Other Categorical XXXXX Total Vocational Education Instruction XXXXX 45 Skills Center, Basic, State XXXXX 46 Skills Center, Federal XXXXX Total Skills Center Instruction XXXXX 51 Disadvantaged, Fed (formerly Remediation) XXXXX 52 School Improvement, Federal XXXXX 53 Migrant, Federal XXXXX 54 Reading First, Federal XXXXX 55 Learning Assistance, State XXXXX 56 State Instit/Ctrs/Homes, Delinquent, State XXXXX 57 Instit, Neglected and Delinquent, Federal XXXXX 58 Special and Pilot Programs, State XXXXX 61 Head Start, Federal XXXXX 62 Math and Science-Professional Development XXXXX 63 Promoting Academic Success XXXXX 64 LEP, Federal (formerly Bilingual) XXXXX 65 Transitional Bilingual, State XXXXX 66 Student Achievement, State XXXXX 67 Indian Education, JOM, Federal XXXXX 68 Indian Education, ED, Federal XXXXX 69 Compensatory, Other XXXXX Total Compensatory Education Instruction XXXXX 9/1/08 9/1/06 SPI F-195 F GF9a

36 School District PROGRAM SUMMARY BY OBJECT OF EXPENDITURE (continued) Fiscal Year 200X 200Y OBJECTS OF EXPENDITURE Debit Credit Certificated Classified Employee Bene., Supplies, Instr. Purchased Travel Capital PROGRAM Total Transfer Transfer Salaries Salaries Payroll Taxes Resources, Non- Services Outlay Capitalized Items (0) (1) (2) (3) (4) (5) (7) (8) (9) 71 Traffic Safety Education XXXXX 73 Summer School XXXXX 74 Highly Capable XXXXX 75 Professional Development XXXXX 76 Targeted Assistance, Federal XXXXX 78 Youth Training Programs, Federal XXXXX 79 Instructional Programs, Other XXXXX Total Other Instructional Programs XXXXX 81 Public Radio/Television XXXXX 86 Community Schools XXXXX 88 Day Care XXXXX 89 Other Community Services XXXXX Total Community Services XXXXX 97 Districtwide Support 98 Food Services 99 Pupil Transportation Total Support Services OBJECT TOTALS C/S 5321 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 /1/08 9/1/05 SPI F-195 F GF9b

37 SALARY EXHIBIT - CERTIFICATED EMPLOYEES Fiscal Year 200X 200Y School District Program Name No. Activity * * * * Annual Salary Rates * * * * Total Code Title of Position FTE 1/ High Low Average 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 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. 9/1/00 9/1/99 SPI F-195 F GF9-201

38 SALARY EXHIBIT - CLASSIFIED EMPLOYEES Fiscal Year 200X 200Y School District Program Name No. Activity Code No. of * * * * Hourly Rates of Pay * * * * Total Title of Position FTE 1/ Hours High Low Average 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 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. 9/1/00 9/1/99 SPI F-195 F GF9-301

39 SUMMARY OF GENERAL FUND EXPENDITURES BY OBJECT OF EXPENDITURE School District ( 1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) ( 6 ) Prior Year % to Current Year % to New Year % to OBJECT OF EXPENDITURE Actual Total Budget Total Budget Total Debit Transfers -0- $ XXXXX $ XXXXX $ C/S 5001 XXXXX Credit Transfers -1- ( ) XXXXX ( ) XXXXX ( C/S 5011 ) XXXXX 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 $ C/S $ C/S $ C/S /1/99 9/1/98 SPI F-195 F GF10

40 School District SUMMARY OF GENERAL FUND EXPENDITURES BY ACTIVITY ( 1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) ( 6 ) Prior Year % to Current Year % to New Year % to ACTIVITY Actual Total Budget Total Budget Total Teaching Activities 27 Teaching $ $ $ C/S Extracurricular C/S Payments to School Districts C/S 7221 Total Teaching Activities $ $ C/S 7051 Teaching Support 22 Learning Resources $ $ $ C/S Guidance and Counseling C/S Pupil Management and Safety C/S Health/Related Services C/S 7191 Total Teaching Support $ $ C/S 7061 Other Supportive Activities 42 Food $ $ $ C/S Operations C/S Transfers ( ) ( ) ( ) ( ) ( C/S 7261 ) ( ) 52 Operations C/S Maintenance C/S Insurance C/S Transfers ( ) ( ) ( ) ( ) ( C/S 7041 ) ( ) 62 Grounds Maintenance C/S Operation of Buildings C/S Maintenance C/S Utilities C/S Building Security C/S Insurance C/S /1/04 9/1/03 SPI F-195 F GF11

41 School District SUMMARY OF GENERAL FUND EXPENDITURES BY ACTIVITY (continued) ( 1 ) ( 2 ) ( 3 ) ( 4 ) ( 5 ) ( 6 ) Prior Year % to Current Year % to New Year % to ACTIVITY Actual Total Budget Total Budget Total Other Supportive Activities (cont.) 72 Information Systems C/S Printing C/S Warehousing and Distribution C/S Motor Pool C/S Interest C/S Principal C/S Debt-Related Expenditures C/S Public Activities C/S 7511 Total Other Supportive Activities $ $ C/S 7071 Unit Administration 23 Principal's Office $ $ $ C/S 7161 Total Unit Administration Central Administration 11 Board of Directors $ $ $ C/S Superintendent's Office C/S Business Office C/S Human Resources C/S Public Relations XXXXX XXXXX XXXXX XXXXX C/S Supervision Instruction C/S Supervision Nutrition Services C/S Supervision Transportation C/S Supervision Building C/S 7351 Total Central Administration $ $ C/S 7081 TOTAL EXPENDITURES $ C/S $ C/S $ C/S /1/06 9/1/03 SPI F-195 F GF12

42 School District SUMMARY OF FTE CERTIFICATED AND CLASSIFIED STAFF COUNTS BY ACTIVITY FOR FY 200X 200Y (Calculate to three decimal places) ( 1 ) ( 2 ) ( 3 ) ( 4 ) No. of FTE No. of FTE Certificated % to Classified % to ACTIVITY Staff Total Staff 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 XXXXX XXXXX 52 Operations XXXXX XXXXX 53 Maintenance XXXXX XXXXX 62 Grounds Maintenance XXXXX XXXXX 63 Operation of Buildings XXXXX XXXXX 64 Maintenance XXXXX XXXXX 65 Utilities XXXXX XXXXX 67 Building Security XXXXX XXXXX 72 Information Systems 73 Printing 74 Warehousing and Distribution 75 Motor Pool 91 Public Activities XXXXX XXXXX Total Other Supportive Activities 9/1/00 9/1/99 SPI F-195 F GF13

43 School District SUMMARY OF FTE CERTIFICATED AND CLASSIFIED STAFF COUNTS BY ACTIVITY FOR FY 200X 0Y (continued) (Calculate to three decimal places) ( 1 ) ( 2 ) ( 3 ) ( 4 ) No. of FTE No. of FTE Certificated % to Classified % to ACTIVITY Staff Total Staff Total Unit Administration 23 Principal's Office Total Unit Administration Central Administration 12 Superintendent's Office 13 Business Office 14 Human Resources 15 Public Relations 21 Supervision Instruction 41 Supervision Nutrition Services 51 Supervision Transportation 61 Supervision Building Total Central Administration TOTAL FTE STAFF 1/ NOTE: 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. 9/1/06 9/1/00 SPI F-195 F GF14

44 GENERAL FUND - REVENUE WORKSHEET - LOCAL EXCESS LEVIES AND TIMBER EXCISE TAX School District 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) (2) (3) (4) (5) Excess Levy Amount Est. Timber Levy Net Levy Amount Collection % 1/ Amount Budgeted (Col. 1 - Col. 2) (Col. 3 x Col. 4) Fall 200X $ 3191 $ C/S 3241 $ CALCULATED 4181 $ CALCULATED Spring 200X $ C/S 6031 $ C/S 3251 $ CALCULATED 4191 $ C/S 2951 PART II - TIMBER EXCISE TAX 1100 TOTAL LOCAL TAXES $ C/S (1) (2) (3) (4) (5) Timber Assessed Valuation 3/ $ Per Thousand 2/ Est. Timber Levy Collection % Amount Budgeted (Col. 1 x Col. 2) (Col. 3 x Col. 4) Fall 200X $ 4151 $ 3201 $ C/S % $ XXXXX Spring 200X $ 3221 $ 3231 $ C/S % $ CALCULATED 1500 TIMBER EXCISE TAX $ C/S / 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. 9/1/05 9/1/00 SPI F-195 F GF15

45 School District GENERAL FUND - LONG-TERM FINANCING - CONDITIONAL SALES CONTRACTS AND NOTES 1/ (1) (2) (3) (4) (5) (6) A. Assets Purchased by CONDITIONAL Length of Outstanding Principal Interest Outstanding SALES CONTRACTS (RCW 28A ) Contract Balance at Payments in Payments in Balance at in prior years: (months) Sept. 1, 200X FY 200X 200Y FY 200X 200Y Aug. 31, 200Y (Col. 3 - Col. 4) $ $ $ $ A. TOTAL $ $ $ $ B. Assets to be purchased by Length of Total Amount Down Pmts. & Interest Long-Term CONDITIONAL SALES CONTRACTS Contract of Contract Prin. Pmts. in Payments in Financing AND NOTES in new FY: (months) Purchase 2/ FY 200X 200Y FY 200X 200Y Rev. Acct (Col. 3 - Col. 4) B. TOTAL $ $ $ 4/ C. TOTAL for both sections (A+B) $ 3/ $ 1/ Please refer to the Accounting Manual for School Districts, Chapter 3, Section 8, page 3 for further information. 2/ Budget expenditure(s) on appropriate program matrix pages. 3/ Budget as part of Program 97 Districtwide Support, Activity 83 Other Interest, or Activity 84 Debt Principal, as appropriate. 4/ Budget as Other Financing Source in Revenue Account 9500 on page GF7. 9/1/07 9/1/06 SPI F-195 F GF16

46 School District SUMMARY OF ASSOCIATED STUDENT BODY FUND (1) (2) (3) Prior Year Current Year New Year REVENUES Actual Budget Budget 100 General Student Body Athletics Classes Clubs Private Moneys 4934 A. TOTAL REVENUES C/S 9624 EXPENDITURES 100 General Student Body Athletics Classes Clubs Private Moneys 4944 B. TOTAL EXPENDITURES C/S 5324 C. EXCESS OF REVENUES OVER (UNDER) EXPENDITURES (A-B) C/S 5354 BEGINNING FUND BALANCE G.L.810 Reserved for Other Items 3214 G.L.840 Reserved for Inventory 2664 G.L.850 Reserved for Uninsured Risks 2674 G.L.870 Unreserved, Designated for Other Items 2684 G.L.890 Unreserved, Undesignated Fund Balance 2694 D. TOTAL BEGINNING FUND BALANCE CS 2754 E. G.L.898 PRIOR YEAR CORRECTIONS OR RESTATEMENTS (+or-) XXXXX XXXXX ENDING FUND BALANCE G.L.810 Reserved for Other Items 3944 G.L.840 Reserved for Inventory 4284 G.L.850 Reserved for Uninsured Risks 4364 G.L.870 Unreserved, Designated for Other Items 4344 G.L.890 Unreserved, Undesignated Fund Balance C/S 4314 F. TOTAL ENDING FUND BALANCE (C+D, + or - E) C/S / 1/ Amount on Line F should be equal to or greater than all reserved fund balances. 9/1/04 9/1/97 SPI F-195 F ASB1