Administrative Budgeting and Financial Reporting Guidance

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

Budget Preparation

• 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)

F-196 Annual Year-End Financial Statements

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 (Posted September 24, 2024)
• 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)

FY 2020-21

• 2020-21 Notes to the Financial Statements: F-196 Cash Basis (Posted November 16, 2021)
• 2020-21 Notes to the Financial Statements: F-196 OCBOA (Posted November 16, 2021)
• 2020-21 HCA District-Specific Retiree Census Data for OPEB Note (Posted November 18, 2021)
• Schedule of Expenditures of Federal Awards (SEFA) Contents (Updated November 2, 2021)

FY 2019-20

• Annual Financial Report (Posted July 19, 2021)
• 2020-21 F-196 Item Dictionary (Posted July 19, 2021)
• F-196 User Guide (Updated July 29, 2021)
• DocuSign Certification Process User Guide (Updated July 29, 2021)
• 2019-20 Notes to the Financial Statements: F-196 Cash Basis (Posted November 5, 2020)
• 2019-20 Notes to the Financial Statements: F-196 OCBOA (Posted November 5, 2020)
• 2019-20 Pension Note F-196 Cash Basis (Posted November 5, 2020)
• 2019-20 Pension Note F-196 OCBOA (Posted November 5, 2020)
• 2019-20 Pension Note SD GAAP (Posted November 5, 2020)
• 2019-20 OPEB Note Template (revised) (Posted December 22, 2020)
• 2019-20 HCA District-Specific Retiree Census Data for OPEB Note (Posted November 5, 2020)

FY 2018-19

• 18-19 Notes to the Financial Statements: F-196 Cash Basis (Posted October 21, 2019)
• 18-19 Notes to the Financial Statements: F-196 OCBOA (Posted October 21, 2019)
• 18-19 Notes to the Financial Statements: GAAP (Posted October 21, 2019)
• 18-19 Pension Note F-196 Cash Basis (Posted October 21, 2019)
• 18-19 Pension Note F-196 OCBOA (Posted October 21, 2019)
• 18-19 Pension Note SD GAAP (Posted October 21, 2019)
• 18-19 HCA District-Specific Retiree Census Data for OPEB Note (Posted October 8, 2019)

FY 2017-18

• Notes to the Financial Statements: Cash Basis (Posted October 16, 2018)
• Notes to the Financial Statements: F-196 (Posted October 16, 2018)
• Notes to the Financial Statements: GAAP (Posted October 16, 2018)
• Pension Note F-196 Cash Basis 2017-18 (Posted November 07, 2018)
• Pension Note F-196 OCBOA 2017-18 (Posted November 07, 2018)
• Pension Note SD GAAP 2017-18 (Posted November 07, 2018)
• HCA District-Specific Retiree Census Data for OPEB Note (Posted November 16, 2018)

• APPORTIONMENT ADVANCES AND REDIRECTIONS (Updated January 29, 2015)
• Budgeting Receivables and Sample Board Resolutions

• Link to additional budget preparation information on OSPI's 2019-20 Budget Updates webpage.