Administrative Budgeting and Financial Reporting Guidance

Contact Information

School Apportionment

360-725-6300
TTY: 360-664-3631

Staff Contacts

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 (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)

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)