Administrative Budgeting and Financial Reporting Guidance

The resources contained in this section provide school district business managers with administrative, budgeting, and financial reporting guidance. 

F-195 Budget Documents

• F-195 / F-200 Redesign Project (Updated December 7, 2020) - This project will replace the current F-195 and F-200 budget systems. Learn what this project is, why it's being done, and the timing of the change.
• F-195 User Guide/Training Manual (Posted 4/29/21) New user guide/training manual for the revised F-195 system to be released this year
• New F-195 File Import Specifications available! (Posted December 7, 2020)
  • Version 2: This version allows for optional upload of local and state salary fields and is available for school year 2021-22 only (Updated January 4, 2021)
  • Version 3: This version requires the upload of local and state salary and fields and will be the standard beginning with school year 2022-23 (optional for school year 2021-22).

F-203 Apportionment Estimates

• Form F-203 Estimates for State Revenues
  • F-203 Data Dictionary (Posted May 19, 2020)
  • F-203 Edit Messages (Posted May 19, 2020)
• State Apportionment Payment Information (Updated August 5, 2024)
• Directory Data Tip Sheet (Updated February 2025) Districts planning to add or modify school locations must notify OSPI of directory changes. Districts are encouraged to begin this process early to ensure that an updated list of school locations is available for accounting, personnel, and enrollment reporting for the upcoming school year.  

F-200 Budget Extension

• F-200 User Guide/Training Manual (Posted April 29, 2021) New user guide/training manual for the revised F-200 system to be released this year.

F-198 Budget Status Report

• F-198 Budget Status Report (Posted February 24, 2025) Per WAC 392-123-115, a monthly budget status report shall be prepared by the administration of each school district and charter school and copies provided to each member of the board of directors of the district or charter school board at the board’s regular monthly meeting. This document illustrates State Form F-198. It is an example of the type and level of information necessary for this report.

F-197 Cash File and County Treasurer Report

• F-197 User Manual (Posted February 21, 2025)
• F-197 Cash File Report (Posted February 21,2025)
• Treasurer Report Funds 1&4 (Posted February 21, 2025)
• Treasurer Report Funds 2&9 (Posted February 21, 2025)
• Treasurer Report Funds 3 (Posted February 21, 2025)
• Treasurer Report Funds 7&8 (Posted February 21, 2025)
• Treasurer Report Schedule A (Posted February 21, 2025)
• F-197 Item Code Dictionary (Posted February 21, 2025)

F-196 Financial Reporting

• F-196 User Guide (Updated July 29, 2021)
• DocuSign Certification Process User Guide (Updated July 29, 2021)
• The new F-196 File Import Specifications document is ready. For questions during implementation, please direct your emails to Chart of Accounts.

FY 2023-24 

• Schedule of Expenditures of Federal Awards (SEFA) Contents (updated September 20, 2024)
• 2023-24 Notes to the Financial Statements F-196 Cash Basis-Templates (Posted September 24, 2024) 
• 2023-24 Notes to the Financial Statements F-196 OCBOA-Templates (Updated January 28, 2025)
• 2023-24 Pension Note F-196 Cash Basis (Posted November 1, 2024) 
• 2023-24 Pension Note F-196 OCBOA (Posted November 1, 2024)
• 2023-24 Pension Note SD GAAP (Posted November 1, 2024)
• 2023-24 HCA District Specific Retiree Census Data for OPEB Note (Posted November 19, 2024)

FY 2022-23

• 2022-23 Learn to Return Test Kit FMV (Posted September 6, 2023)
• 2022-23 Notes to the Financial Statements F-196 Cash Basis-Templates (Posted September 20, 2023)
• 2022-23 Notes to the Financial Statements F-196 OCBOA-Templates (Posted September 20, 2023)
• 2022-23 HCA District-Specific Retiree Census Data for OPEB Note (October 25, 2023)
• Schedule of Expenditures of Federal Awards (SEFA) Contents (Updated October 6, 2023)
• 2022-23 Pension Note F-196 Cash Basis (Posted November 2, 2023)
• 2022-23 Pension Note F-196 OCBOA (Posted November 2, 2023) 
• 2022-23 Pension Note SD GAAP (Posted November 2, 2023)

FY 2021-22

• 2021-22 Notes to the Financial Statements: F-196 Cash Basis (Posted November 9, 2022)
• 2021-22 Notes to the Financial Statements: F-196 OCBOA (Posted November 9, 2022)
• 2021-22 HCA District-Specific Retiree Census Data for OPEB Note (November 9, 2022)
• Schedule of Expenditures of Federal Awards (SEFA) Contents (updated September 15, 2022)

Financial Sustainability

 Refer to School District Budget Challenges and Financial Insolvency website for this information. 

Maintenance of Effort

• Federal Maintenance of Effort Guidance (posted June 28, 2023)
• Portion of a WASBO Presentation on Maintenance of Effort (posted June 28, 2023)
• Special Education Tools and Templates - This link takes the user to the Special Education Funding in Washington State webpage. Special Education Tools and Templates are made available at the bottom of this webpage.

Time and Effort

All employees charged to federal grants must document the time they spend working on the grant's objectives to demonstrate that the amounts charged to federal programs are true and accurate. For additional resources, view:

• 2024-25 Accounting Manual update to Time and Effort Guidance (posted February 19, 2025)
• B039-24 Bulletin
• Attachment 1 - Semi-Annual Certification - Single Cost Objective
• Attachment 2 - Monthly PAR - Multiple Cost Objectives/Reconciliation to Payroll Records
• Attachment 3 - Monthly PAR with Multiple Cost Objectives for Employee with Fixed Schedule (if not using the "Fixed Schedule" system)
• Attachment 4 - Employee Certification and Schedule - Employee with Fixed Schedule (if using the "Fixed Schedule" system)

Accounting, Duty, & Location Codes

• 2022-23 School and Non-Instructional School Codes
• 2023-24 School and Non-Instructional School Codes
• Directory Data Tip Sheet (Updated February 2025) Districts planning to add or modify school locations must notify OSPI of directory changes. Districts are encouraged to begin this process early to ensure that an updated list of school locations is available for accounting, personnel, and enrollment reporting for the upcoming school year.  
• Valid COA-PP-AA-O-NCES 2023-07 V9: Version 9 of the COA Codes is for use during the 2023-24 school year for F-196 reporting purposes. This tool provides a quick reference account code validation. Details of the updates from Version 8 are provided in separate worksheets.
• Valid COA-PP-AA-O-NCES 2024-08 V10: Version 10 of the COA Codes is for use during the 2024-25 school year for F-196 reporting purposes. This tool provides a quick reference account code validation. Details of the updates from Version 9 are provided in separate worksheets.
• ESSA School Level Reporting
  • School-Level Cost Allocation Plan SY 2019-20: This document provides a general description of the methodology used for the per-pupil expenditure analysis on the OSPI Report Card website to meet ESSA requirements.
  • Fund Source Categorization: This spreadsheet contains accounts that are used in the school year 2019-20 finance report card analysis. It is NOT a comprehensive list for all open accounts.
  • School-Level Cost Allocation Plan Prior to SY 2019-20: This document provides a general description of the methodology used by OSPI to produce the School-Level cost reports on the OSPI Report Card website to meet ESSA Per-pupil expenditures reporting requirements prior to the school year 2019-20.