Tools and Forms

These non-authoritative tools and forms provide guidance in understanding and applying OSPI, State, and Federal requirements. Materials on current topics for school districts are also available. Authoritative guidance may be found under the Instructions and WAC links on our website. This site is under development. Check back here frequently for new content!

Tools
  • 2023-24 Recovery and Carryover Spreadsheet (Allocations as of August) (Updated August 30, 2024) This spreadsheet is to assist in calculating potential recovery of 2023-24 state revenues.
  • 2023-24 Fund Balance Reporting Tool (Updated October 18, 2024) This spreadsheet can be used by districts to properly categorize their ending fund balances in accordance with GASB Statement 54.
    • 2023-24 Activity 34 Details (Posted September 23, 2024) This spreadsheet has the individual program details from the apportionment reports and in the Fund Balance Reporting Tool.
  • 2023-24 Federal CC MOE Tool (Updated July 26, 2024) The Federal Cross-Cutting maintenance of effort template is used to determine if a district is maintaining effort from prior (2022-23) to current year (2023-24). This template is helpful in determining MOE compliance. Instructions for using the template are included in the workbook.
  • Valid COA Lookup Tool 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 Lookup Tool 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.
  • 2023-24 F-196 Pension Reporting Tool (Posted October 18, 2024) Data from this tool provides district-specific information necessary to complete the pension note to the financial statements. If you have questions on this tool or other aspects of GASB 68, please email Paul Stone or call 360-725-6303.
  • 2023-24 Pension Contribution Reconciliation Tool (Posted August 6, 2024) Pension contributions included in this tool are amounts as reported by the Department of Retirement Systems (DRS) for the plan year ending June 30, 2024. The School District Business Official will need to provide assurance that district-specific annual contribution amounts presented in DRS-provided schedules are reasonably accurate. If you have questions about this tool or other aspects of pension contribution reconciliation, please email Paul Stone.
  • 2022-23 F-196 Pension Reporting Tool (Posted October 20, 2023) Data from this tool provides district-specific information necessary to complete the pension note to the financial statements. If you have questions on this tool or other aspects of GASB 68, please email Paul Stone or call 360-725-6303.
  • 2022-23 Pension Reporting Tool GAAP (Posted November 2, 2023) Data from this tool provides district-specific information necessary to complete GAAP, Governmentwide Financial Statements, ACFRs, and ESD F-185s. If you have questions on this tool or other aspects of GASB 68, please email Paul Stone or call 360-725-6303.
  • 2021-22 F-196 Pension Reporting Tool (Posted November 1, 2022) Data from this tool provides district-specific information necessary to complete the pension note to the financial statements. If you have questions on this tool or other aspects of GASB 68, please email Paul Stone or call 360-725-6303.
  • Transportation To-From Short Method Template (Updated August 14, 2023) This method is intended to calculate an amount of non-state-funded transportation costs to move out of Program 99, using the debit/credit transfer process. Class 1 (over 2000 FTE) may NOT use this method. Contracting districts, districts who direct-charge other programs, and districts who calculate and allocate non-state-funded costs monthly would not use this form.
  • Transportation To-From Long Method Template (Updated August 6, 2024) This two-step method is intended to calculate an amount of non-state-funded transportation costs to move out of Program 99, using the debit/credit transfer process. All non-state-funded costs must be calculated and moved by year-end when the remaining balance in Program 99 will represent state-funded (to-from) costs. This updated form allows districts to project to/from costs for the upcoming year based on inflation rates.
  • 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.
  • Shared Leave Costs Model (Updated November 26, 2012)
  • Shared Leave Model Training. Presented by Daniel Lunghofer. This PowerPoint presents the Excel model for calculating shared leave, as presented to the WASBO Accounting and Budgeting Committee as well as the Payroll, Personnel, and Retirement Committee.
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:

  • B048-17 Addendum - 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)
Forms
Resources
School and Non-Instructional School Codes